Form 540NR, California Nonresident Tax Return Instructions

Enter 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. This should be up to 6 characters.

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

Enter the two-letter abbreviation for your state.

Enter your zip code. This should include the first 5 digits and the last 4 digits.

Enter the name of your foreign country, if applicable.

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

Enter your Principal Business Activity code. This should be up to 6 digits.

Enter the amount for the Nonrefundable Child and Dependent Care Expenses Credit. Refer to the instructions and attach form FTB 3506.

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

Enter the amount for the credit for a 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. Only enter the digit before the decimal point here.

Enter the four digits after the decimal point for the credit percentage from line 38.

Enter the calculated credit amount as per the instructions provided.

Enter the name of the credit you are claiming.

Enter the code for the credit you are claiming. This should be a 3-digit code.

Enter the amount for the credit you are claiming.

Enter the name of the second credit you are claiming.

Enter the code for the second credit you are claiming. This should be a 3-digit code.

Enter the amount for the second credit you are claiming.

If you are claiming more than two credits, see the instructions and attach Schedule P (540NR).

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 is the total of your credits.

Enter the amount of Earned Income Tax Credit (EITC) as instructed.

Enter the amount of Young Child Tax Credit (YCTC) as instructed.

Enter the amount of Foster Youth Tax Credit (FYTC) as instructed.

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.

Calculate the amount by multiplying the total number of dependent exemptions by $446. Enter the result in whole dollars.

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

Enter the routing number of your primary account for direct deposit. This is usually a 9-digit number.

Select this option if you do not want to use direct deposit for your primary account.

Select this option if you want to use direct deposit for your primary account.

Enter the account number of your primary account for direct deposit. This can be up to 17 digits long.

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

Enter the routing number of your secondary account for direct deposit. This is usually a 9-digit number.

Select this option if you do not want to use direct deposit for your secondary account.

Select this option if you want to use direct deposit for your secondary account.

Enter the account number of your secondary account for direct deposit. This can be up to 17 digits long.

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

Enter the appropriate number of personal exemptions 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 $144 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.

Calculate the amount by multiplying the number entered in Line 8 by $144. Enter the result in whole dollars.

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.

Calculate the amount by multiplying the number entered in Line 9 by $144. Enter the result in whole dollars.

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

Check this box if you are filing an amended tax return.

For fiscal year filers only: Enter the month of your fiscal year end as two digits for the year 2024.

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

Check this box if your filing status is Single.

Check this box if you are married or a registered domestic partner filing jointly, even if only one spouse or partner had income. 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 Social Security Number or Individual Taxpayer Identification Number above and their full name here.

Check this box if your filing status is Head of Household with a qualifying person. Refer to the instructions for more details.

Check this box if your filing status is 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. Medicare Part A or C coverage qualifies.

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

Enter your federal adjusted gross income 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 line 15 and line 16 to get your adjusted gross income from all sources.

Subtract the amount on line 18 from the amount on line 17 to get 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.

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

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

Enter the amount of California income tax withheld as instructed.

Enter the amount of 2023 California estimated tax and other payments as instructed.

Enter the amount of withholding from Form 592-B and/or 593 as instructed.

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

Calculate and enter your total payments by adding the amounts from lines 81 through 87.

Calculate the total amount you owe by adding the amounts from line 93, line 104, and line 120. Follow the instructions provided and do not send cash. Mail your payment to the Franchise Tax Board or pay online.

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 the total amount due. Follow the instructions provided and enclose, but do not staple, any payment.

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

Calculate and enter the Individual Shared Responsibility Penalty Balance by subtracting line 88 from line 91 if line 91 is more than line 88.

Enter your first name.

Enter your middle initial.

Enter your last name.

Enter any suffix associated with your name (e.g., Jr., Sr., III).

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

Enter the postal code for your foreign address.

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 applicable. Refer to the instructions for more details.

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

Enter your full name.

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

Enter your full 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 as it appears on your tax documents.

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

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

Enter your email address. Only one email address is allowed.

Enter your preferred phone number. This should be a 10-digit number.

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

Enter the 9-digit Preparer Tax Identification Number (PTIN) of the firm preparing your tax return.

Enter the address of the firm preparing your tax return.

Enter the 9-digit Federal Employer Identification Number (FEIN) of the firm preparing your tax return.

Select this radio button if applicable. This field is part of a group of radio buttons.

Select this radio button if applicable. This field is part of a group of radio buttons.

Calculate your refund or the amount you owe by subtracting line 120 from line 103. Follow the instructions provided and mail your form to the Franchise Tax Board.

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

If filing a joint tax return, enter your spouse’s or Registered Domestic Partner's middle initial.

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

If filing a joint tax return, enter any suffix associated with your spouse’s or Registered Domestic Partner's name (e.g., Jr., Sr., III).

If filing a joint tax return, enter your spouse’s or Registered Domestic Partner's Social Security Number or Individual Taxpayer Identification Number. This should be 9 digits.

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

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

Check this box if your tax amount is calculated using FTB 3800.

Check this box if your tax amount is calculated using FTB 3803.

Enter the tax amount calculated on line 31.

Enter the California tax rate by dividing line 31 by line 19. Only enter the digit before the decimal point.

Enter the four digits after the decimal point for the California tax rate.

Enter the California tax before exemption credits by multiplying line 35 by line 36.

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

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

Enter the California prorated exemption credits by multiplying line 11 by line 38. If the amount on line 13 is more than $237,035, refer to the instructions.

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

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

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

Enter the tax amount for line 41.

Add the amounts from line 40 and line 41 and enter the result.

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

Enter any other taxes and credit recapture amounts as instructed.

Calculate and enter your total tax by adding the amounts from lines 63, 71, 72, and 73.

Calculate and enter the amount of overpaid tax or tax due by subtracting line 91 from line 88 if line 88 is more than line 91.

Calculate and enter the amount of overpaid tax by subtracting line 74 from line 92 if line 92 is more than line 74.

Enter the amount from line 101 that you want to apply to your 2024 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.

Print the name of the third party designee authorized to discuss your tax return with the California Franchise Tax Board.

Enter the 10-digit telephone number of the third party designee authorized to discuss your tax return with the California Franchise Tax Board.

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 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.

Add the amounts from code 400 through code 445 to get your total voluntary tax contributions.

Check this box if you want to receive voter registration information. For more details, visit sos.ca.gov/elections.

Select this option if you do not want to receive voter registration information.

Select this option if you want to receive voter registration information.