Form 540NR, California Nonresident Tax Return Instructions

Enter any extra details or notes required by the tax form (for example, explanations, codes, or clarifying information referenced in the instructions).

Enter the PBA (Preparer/Business Account) code provided by the Franchise Tax Board or your tax preparer, if applicable.

Check this box if you are filing an amended California Form 540NR to correct or change information from a previously filed return.

Enter the California adjusted gross income as calculated on Schedule CA (540NR), Part 4, line 1. Fill only if 'Credit for Dependent Parent (Line 52)' CA adjusted gross income from Schedule CA (540NR), Part IV, line 1 is 'Yes'.

Enter the California taxable income as calculated on Schedule CA (540NR), Part 4, line 5. Fill only if 'Credit Percentage — Right Box (Line 54)' CA Taxable Income from Schedule CA (540NR), Part IV, line 5 is 'Yes'.

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

Check this box if your California filing status is Single.

Check this box if you and your spouse/RDP are filing a joint California return.

Check this box if you are married/RDP and filing a separate California return (enter spouse's/RDP's SSN or ITIN and full name as required).

Enter the full name of your spouse or registered domestic partner as required when selecting Married/RDP filing separately. Fill only if 'Married/RDP filing separately' is 'Married/RDP filing separately'.

Check this box if you qualify as Head of Household with a qualifying person for California filing purposes.

Check this box if you are a qualifying surviving spouse/RDP and enter the year your spouse/RDP died.

Enter the four-digit year your spouse or registered domestic partner died if you are claiming qualifying surviving spouse/RDP status. Fill only if 'Qualifying surviving spouse/RDP' is 'Qualifying surviving spouse/RDP'.

Provide any additional information or explanation required for your chosen California filing status as directed in the form instructions.

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 taxpayer's date of birth.

Enter the spouse's or registered domestic partner's date of birth.

Enter the larger of your California itemized deductions from Schedule CA (540NR), Part III, line 30, or your California standard deduction.

Enter the result of subtracting line 18 from line 17 to show your total California taxable income (if less than zero, enter -0).

Enter the first (given) name of Dependent 1 as it appears on legal documents.

Enter the last (family) name or surname of Dependent 1 as it appears on legal documents.

Enter the Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for Dependent 1, including all digits.

Enter Dependent 1's relationship to you (for example: son, daughter, stepchild, parent, etc.).

Enter the first name of the dependent listed in column 2 exactly as it appears on legal/tax documents.

Enter the dependent's last name (surname) for dependent 2 exactly as it appears on legal/tax documents.

Enter the dependent's Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN) exactly as issued.

Enter the dependent's relationship to you (for example: son, daughter, stepchild, parent, niece, etc.).

Enter Dependent 3's legal first (given) name exactly as shown on official documents.

Enter Dependent 3's legal last (family) name or surname exactly as shown on official documents.

Enter Dependent 3's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).

Enter the relationship of Dependent 3 to you (for example: son, daughter, stepchild, parent, niece, etc.).

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.

The dollar amount for personal exemptions: the number entered on line 7 multiplied by the preprinted $144. Fill only if 'Single', 'Married/RDP filing jointly', 'Married/RDP filing separately', 'Head of household (with qualifying person)', 'Qualifying surviving spouse/RDP', 'Someone can claim you (dependent)' is any of 29, 30, 31, 33, or 34, or field 37 is 'Yes'.

The dollar amount for blindness exemptions: the number entered on line 8 multiplied by the preprinted $144.

The dollar amount for senior exemptions: the number entered on line 9 multiplied by the preprinted $144.

The dollar amount for dependent exemptions: the number entered on line 10 multiplied by the preprinted $144.

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.

Enter the month number (1–12) that marks the end of your fiscal year for this tax filing (e.g., 12 for December).

Enter the full name of the foreign country where you reside or receive mail (for example, Canada, United Kingdom, or Mexico).

Enter the name of the foreign province, state, region, or county for your address as applicable.

Enter the postal code or postal/ZIP equivalent for your foreign address exactly as used in that country.

Check this box if you and your household had full-year health care coverage. Medicare Part A or C coverage qualifies.

Enter the total exemption amount (the sum of lines 7 through 10) to report on line 11.

Enter the total California wages from 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 California subtraction adjustments from Schedule CA (540NR), Part II, line 27, column B.

Enter the result of subtracting line 14 from line 13; if less than zero, enter the result in parentheses.

Enter California addition adjustments from Schedule CA (540NR), Part II, line 27, column C.

Enter the combined amount of line 15 and line 16 to report adjusted gross income from all sources.

Enter your street address including house number and street name, or your PO box number if you receive mail at a PO box.

Enter the apartment, suite, or unit number for your mailing address, if applicable; otherwise leave this field blank.

Enter your private mailbox (PMB) or commercial mailbox identifier assigned by a mail service, if applicable; otherwise leave blank.

Enter the city or town for your mailing address (for a foreign address, enter the foreign city as instructed).

Enter the U.S. state for your mailing address, typically using the two-letter state abbreviation.

Enter the ZIP code for your U.S. mailing address (5-digit ZIP or ZIP+4); if using a foreign address, use the Foreign postal code field instead.

Check this box if the tax on line 41 is from Schedule G-1 (i.e., you are using Schedule G-1 to calculate the tax reported on line 41).

Check this box if the tax on line 41 is from form FTB 5870A (i.e., you are using FTB 5870A to calculate the tax reported on line 41).

Enter the amount of other tax reported on line 41 (for example, tax from Schedule G-1 or FTB 5870A) as required by the instructions. Fill only if 'Schedule G-1', 'FTB 5870A' Schedule G-1 / FTB 5870A is 'Yes' (any).

Enter the total tax amount for line 42, which is the sum of line 40 and line 41 per the form instructions.

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 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 legal name exactly as it should appear on tax records (first, middle initial if used, and last name).

Enter your nine-digit Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) exactly as issued, including dashes if applicable.

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.

Enter the taxpayer's previous full name exactly as it appeared on prior tax or legal records (leave blank if never had a prior name).

Enter the spouse's or registered domestic partner's previous full name exactly as it appeared on prior tax or legal records (leave blank if never had a prior name).

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.

Check this box if someone can claim you (or your spouse/RDP) as a dependent on their tax return.

Enter the nonrefundable child and dependent care expenses credit amount reported on line 50.

Enter the credit amount for joint custody/head of household reported on line 51.

Enter the credit amount for a dependent parent reported on line 52.

Enter the credit amount for senior head of household reported on line 53.

Enter the first part of the credit percentage from line 54 into this left-side box.

Enter the second part of the credit percentage from line 54 into this right-side box.

Enter the total credit amount shown on line 55.

Enter the spouse's or registered domestic partner's first name exactly as it should appear on the tax return. Fill only if 'Married/RDP filing jointly' is 'Married/RDP filing jointly'.

Enter the spouse's or RDP's middle initial, if any; leave blank if none. Fill only if 'Married/RDP filing jointly' is 'Married/RDP filing jointly'.

Enter the spouse's or registered domestic partner's last name (family name) exactly as it should appear on the tax return. Fill only if 'Married/RDP filing jointly' is 'Married/RDP filing jointly'.

Enter a name suffix for the spouse/RDP (for example Jr., Sr., III) if applicable; leave blank if none. Fill only if 'Married/RDP filing jointly' is 'Married/RDP filing jointly'.

Enter the spouse's or RDP's Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) exactly as issued, using digits. Fill only if 'Married/RDP filing jointly' is 'Married/RDP filing jointly'.

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.

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. Fill only if 'Your Social Security Number or Individual Taxpayer Identification Number. Enter 9 digits' CA Exemption Credit Percentage (line 38) is 'Yes'.

Enter the four digits after the decimal point for the California exemption credit percentage. Fill only if 'Your Social Security Number or Individual Taxpayer Identification Number. Enter 9 digits' CA Exemption Credit Percentage (line 38) is 'Yes'.

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. Fill only if 'Full name' CA Prorated Exemption Credits (line 39) is 'Yes'.

Enter the California regular tax before credits by subtracting line 39 from line 37. If the result is less than zero, enter 0. Fill only if 'SSN or ITIN' CA Regular Tax Before Credits (line 40) is 'Yes'.

Check this box if you are using the Tax Table to compute the tax amount on line 31.

Check this box if you are using the Tax Rate Schedule to compute the tax amount on line 31.

Check this box if your tax amount is determined from Form FTB 3800.

Check this box if your tax amount is determined from Form FTB 3803.

Enter the tax amount calculated on line 31. Fill only if 'Tax Table', 'Tax Rate Schedule', 'FTB 3800', 'FTB 3803' Tax Table / Tax Rate Schedule / FTB 3800 / FTB 3803 is 'Yes' (any).

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 the taxpayer's full legal name exactly as it appears on their tax documents.

Enter the taxpayer's nine-digit Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) using digits only (no dashes or spaces).

Enter the taxpayer's first (given) name exactly as shown on their Social Security card or ITIN documentation.

Enter the taxpayer's middle initial; leave blank if none.

Enter the taxpayer's last (family) name or surname exactly as shown on their Social Security card or ITIN documentation.

Enter the taxpayer's name suffix (for example, Jr., Sr., II, III) if applicable; otherwise leave blank.

Enter the taxpayer's nine-digit Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) exactly as issued, without spaces or dashes.

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 total count of dependents you are claiming on this return (do not include yourself or your spouse/RDP).

Enter the dollar amount of the dependent exemptions (the number of dependents multiplied by $446 as shown on the form).

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.