Form 540NR, California Nonresident Tax Return Instructions

Provide any additional information as instructed in the form's guidelines.

Enter your street address (number and street) or Post Office Box.

Enter your apartment number or suite number, if applicable.

Enter your PMB (Private Mailbox) number, if applicable. Maximum 6 characters.

Enter your city. If you have a foreign address, refer to the instructions.

Enter your state using the two-letter abbreviation.

Enter your zip code. It should be in the format of first 5 digits - last 4 digits. Maximum 10 characters.

Enter the name of your foreign country, if applicable.

Enter the name of your foreign province, state, or county, if applicable.

Enter the Principal Business Activity code. Maximum 6 characters.

Enter your email address. Only one email address should be provided.

Enter your preferred phone number. The number should be 10 digits long.

Enter the nonrefundable child and dependent care expenses credit. Refer to the instructions and attach form FTB 3506.

Enter the credit for joint custody head of household. Refer to the instructions.

Enter the credit for dependent parent. Refer to the instructions.

Enter the credit amount for senior head of household as per the instructions provided.

Enter the credit percentage from line 38. If the percentage is more than 1, enter 1.0000. Enter the first digit before the decimal point.

Enter the four digits after the decimal point for the credit percentage.

Enter the credit amount as per the instructions provided.

Enter the name of the credit you are claiming.

Enter the credit code for the credit you are claiming. The code should be 3 digits long.

Enter the amount for the credit you are claiming.

Enter the name of the second credit you are claiming.

Enter the credit code for the second credit you are claiming. The code should be 3 digits long.

Enter the amount for the second credit you are claiming.

If you are claiming more than two credits, see the instructions for further details.

Enter the amount for the Nonrefundable Renter’s Credit as per the instructions provided.

Add the amounts from line 50 and lines 55 through 61. This total represents your total credits.

Enter the amount of Earned Income Tax Credit (EITC) you are claiming, following the instructions.

Enter the amount of Young Child Tax Credit (YCTC) you are claiming, as per the instructions.

Enter the amount of Foster Youth Tax Credit (FYTC) you are claiming, following the instructions.

Enter the larger amount between your California itemized deductions from Schedule CA (540NR), Part Three, line 30, or your California standard deduction. Refer to the instructions for more details.

Enter the first name of your first dependent. Do not include yourself or your spouse/Registered Domestic Partner.

Enter the last name of your first dependent.

Enter the Social Security Number of your first dependent. Ensure it is 9 digits long.

Specify the relationship of your first dependent to you.

Enter the first name of your second dependent.

Enter the last name of your second dependent.

Enter the Social Security Number of your second dependent. Ensure it is 9 digits long.

Specify the relationship of your second dependent to you.

Enter the first name of your third dependent.

Enter the last name of your third dependent.

Enter the Social Security Number of your third dependent. Ensure it is 9 digits long.

Specify the relationship of your third dependent to you.

Enter the total number of dependent exemptions.

Multiply the total number of dependent exemptions entered in the Line 10 box by $433 and enter the result here. Use whole dollars only.

Enter the amount you wish to be directly deposited into your account.

Enter the routing number of the account where you want the direct deposit to be made.

Enter the account number where you want the direct deposit to be made.

Enter the amount you wish to be directly deposited into a secondary account.

Enter the routing number for the secondary account where you want the direct deposit to be made.

Enter the account number for the secondary account where you want the direct deposit to be made.

Check this box if someone can claim you or your spouse/registered domestic partner as a dependent. Refer to the instructions for more details.

Enter the appropriate number based on the boxes you checked above. Refer to the instructions for more details.

Multiply the number you entered in the line 7 box by $140 and enter the result here. Use whole dollars only.

Indicate if you or your spouse/Registered Domestic Partner are visually impaired. Enter 1 if one person is visually impaired, or 2 if both are visually impaired.

Multiply the number entered in the Line 8 box by $140 and enter the result here. Use whole dollars only.

Indicate if you or your spouse/Registered Domestic Partner are 65 or older. Enter 1 if one person is 65 or older, or 2 if both are 65 or older.

Multiply the number entered in the Line 9 box by $140 and enter the result here. Use whole dollars only.

Calculate and enter the total exemption amount by adding the values from lines 7 through 10.

Check this box if you are filing an amended return for the 2022 tax year.

For fiscal year filers only: Enter the month of the year end as two digits for the year 2023.

Check this box if your California filing status is different from your federal filing status.

Check this box if you are filing as single.

Check this box if you are married or a registered domestic partner filing jointly. Refer to the instructions for more details.

Check this box if you are married or a registered domestic partner filing separately.

Enter your spouse's or registered domestic partner's SSN or ITIN above and their full name here.

Check this box if you are filing as head of household with a qualifying person. Refer to the instructions for more details.

Check this box if you are a qualifying surviving spouse or registered domestic partner.

Enter the year your spouse or registered domestic partner died.

Refer to the instructions for more details on this line.

Check this box if you and your household had full-year health care coverage. Refer to the instructions for more details.

Enter the total California wages as reported on your federal Form(s) W-2, box 16.

Enter your federal Adjusted Gross Income (AGI) from federal Form 1040, 1040-SR, or 1040-NR, line 11.

Enter the amount of California adjustments (subtractions) from Schedule CA (540NR), Part Two, line 27, column B.

Subtract the amount on line 14 from the amount on line 13. If the result is less than zero, enter the result in parentheses. Refer to the instructions for more details.

Enter the amount of California adjustments (additions) from Schedule CA (540NR), Part Two, line 27, column C.

Combine the amounts on lines 15 and 16 to calculate your adjusted gross income from all sources.

Subtract the amount on line 18 from the amount on line 17. This is your total taxable income. If the result is less than zero, enter 0.

Enter the California adjusted gross income as calculated on Schedule CA (540NR), Part 4, line 1.

Enter the California taxable income as calculated on Schedule CA (540NR), Part 4, line 5.

Select this radio button if applicable. Refer to the form instructions for more details.

Select this radio button if applicable. Refer to the form instructions for more details.

Select this radio button if applicable. Refer to the form instructions for more details.

Select this radio button if applicable. Refer to the form instructions for more details.

Calculate the total amount you owe by adding line 93, line 104, and line 120. Follow the instructions for payment and mailing.

Enter the total amount due as calculated. Refer to the instructions for details on how to calculate this amount. Enclose any payment, but do not staple it.

Enter the amount of California income tax that was withheld, as per the instructions.

Enter the total of your 2022 California estimated tax payments and any other payments made, following the instructions.

Enter the withholding amounts from Form 592-B and/or 593, as per the instructions.

Enter the amount of excess State Disability Insurance or Voluntary Plan Disability Insurance withheld, as instructed.

Sum the amounts from lines 81 through 87 to calculate your total payments, as per the instructions.

If line 88 is more than line 91, subtract line 91 from line 88 to calculate the payments after the Individual Shared Responsibility Penalty.

Enter the Individual Shared Responsibility (ISR) Penalty amount, as instructed.

If line 91 is more than line 88, subtract line 88 from line 91 to calculate the Individual Shared Responsibility Penalty Balance.

Enter any interest, late return penalties, and late payment penalties you owe.

Check this box if you are attaching form FTB 5805 for underpayment of estimated tax.

Check this box if you are attaching form FTB 5805F for underpayment of estimated tax.

Enter the amount of underpayment of estimated tax.

Enter your first name.

Enter your middle initial. Only one character is allowed.

Enter your last name.

Enter your suffix, if applicable (e.g., Jr., Sr., III). Maximum 4 characters.

Enter your Social Security Number or Individual Taxpayer Identification Number. It should be 9 digits long.

If filing a joint tax return, enter your spouse's or Registered Domestic Partner's first name.

Enter your spouse's or Registered Domestic Partner's middle initial. Only one character is allowed.

Enter your spouse's or Registered Domestic Partner's last name.

Enter your spouse's or Registered Domestic Partner's suffix, if applicable (e.g., Jr., Sr., III). Maximum 4 characters.

Enter your spouse's or Registered Domestic Partner's Social Security Number or Individual Taxpayer Identification Number. It should be 9 digits long.

Enter your foreign postal code if you reside outside the United States.

Enter your date of birth in the format MM/DD/YYYY.

Enter your spouse's or registered domestic partner's date of birth in the format MM/DD/YYYY.

Enter your prior name if it has changed. Refer to the instructions for more details.

Enter your spouse's or registered domestic partner's prior name if it has changed. Refer to the instructions for more details.

Enter your full legal name as it appears on your official documents.

Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This should be a 9-digit number.

Enter your full name.

Enter your Social Security Number or Individual Taxpayer Identification Number. Ensure it is 9 digits long.

Enter your full name as it appears on your tax documents.

Enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This should be a 9-digit number.

Enter your full name as it appears on your tax documents.

Enter your Social Security Number or Individual Taxpayer Identification Number. Ensure it is 9 digits long.

Enter the name of your firm or your name if you are self-employed.

Enter the Preparer Tax Identification Number (PTIN) of your firm. The number should be 9 digits long.

Enter the refund amount or indicate if no amount is due by subtracting line 120 from line 103. Refer to the instructions for more details. Mail the form to the Franchise Tax Board at the provided address.

If line 92 is more than line 74, subtract line 74 from line 92 to calculate the overpaid tax.

Enter the date you signed the form in the format MM/DD/YYYY.

Check this box if your tax is calculated from the Tax Table.

Check this box if your tax is calculated from the Tax Rate Schedule.

Check this box if your tax is calculated from FTB 3800.

Check this box if your tax is calculated from FTB 3803.

Enter the total tax amount calculated.

Enter the first digit before the decimal point of the California tax rate, which is calculated by dividing line 31 by line 19.

Enter the four digits after the decimal point of the California tax rate, which is calculated by dividing line 31 by line 19.

Enter the California tax before exemption credits, which is calculated by multiplying line 35 by line 36.

Enter the first digit before the decimal point of the California exemption credit percentage, which is calculated by dividing line 35 by line 19. If the result is more than 1, enter 1.0000.

Enter the four digits after the decimal point of the California exemption credit percentage, which is calculated by dividing line 35 by line 19. If the result is more than 1, enter 1.0000.

Enter the California prorated exemption credits, which is calculated by multiplying line 11 by line 38. If the amount on line 13 is more than $229,908, refer to the instructions.

Enter the California regular tax before credits, which is calculated by subtracting line 39 from line 37. If the result is less than zero, enter 0.

Check this box if the tax amount is from Schedule G-1.

Check this box if the tax amount is from FTB 5870A.

Enter the tax amount for line 41.

Enter the sum of line 40 and line 41.

Subtract the amount on line 62 from the amount on line 42. If the result is less than zero, enter 0.

Enter the amount for the Alternative Minimum Tax. Attach Schedule P (540NR) as required.

Enter the amount for the Mental Health Services Tax as per the instructions provided.

Enter any other taxes and credit recapture amounts as instructed in the form's guidelines.

Sum the amounts from lines 63, 71, 72, and 73 to calculate your total tax.

Enter the amount from line 101 that you want to apply to your 2023 estimated tax.

Enter the overpaid tax available this year by subtracting line 102 from line 101.

Enter the tax due by subtracting line 92 from line 74, if line 92 is less than line 74.

Enter the address of the firm that is preparing your tax return.

Enter the Federal Employer Identification Number (FEIN) of the firm preparing your tax return. This should be a 9-digit number.

Select this option if the firm preparing your tax return is not authorized to discuss your return with the tax authorities.

Select this option if the firm preparing your tax return is authorized to discuss your return with the tax authorities.

Enter the name of the third party designee who is authorized to discuss your tax return with the tax authorities.

Enter the telephone number of the third party designee. This should be a 10-digit number.

Enter the amount you wish to contribute to the California Seniors Special Fund. Refer to the instructions for more details.

Enter the amount you wish to contribute to the Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Rare and Endangered Species Preservation Voluntary Tax Contribution Program.

Enter the amount you wish to contribute to the California Breast Cancer Research Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Firefighters’ Memorial Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Emergency Food for Families Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Sea Otter Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Cancer Research Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the School Supplies for Homeless Children Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the State Parks Protection Fund/Parks Pass Purchase.

Enter the amount you wish to contribute to the Protect Our Coast and Oceans Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Keep Arts in Schools Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Prevention of Animal Homelessness & Cruelty Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Rape Kit Backlog Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Suicide Prevention Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund.

Enter the amount you wish to contribute to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund.

Add the amounts from code 400 through code 446 to get your total voluntary contributions.

Check this box if you want information about voter registration. Visit sos.ca.gov/elections for more details. Refer to the instructions for more information.