Form 540 - California Resident Income Tax Return

California Resident Income Tax Return 2023
Form 540

Check here if this is an AMENDED return.

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Fiscal year filers only: Enter month of year end

Month ___ year 2024

Name

First nameInitialLast nameSuffix

Your SSN or ITIN

If joint tax return, spouse’s/RDP’s

First nameInitialLast nameSuffix

Spouse’s/RDP’s SSN or ITIN

Additional information (see instructions)

PBA code

Street address (number and street) or PO box

Apt. no/ste. no.

PMB/private mailbox

Address

City (If you have a foreign address, see instructions)

Street Address Line 2

State

ZIP code

Foreign country name

Foreign province/state/county

Foreign postal code

Your DOB

Date

Spouse’s/RDP’s DOB

Date

Your prior name (see instructions)

Spouse’s/RDP’s prior name (see instructions)

Enter your county at time of filing (see instructions)

If your address above is the same as your principal/physical residence address at the time of filing, check this box

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If not, enter below your principal/physical residence address at the time of filing.

Street address number and street If foreign address, see instructions

Apt. no/ste. no.

Principal Residence

State

ZIP code

If your California filing status is different from your federal filing status, check the box here

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Type a question

1. Single2. Married/RDP filing jointly even if only one spouse/RDP had income). See instructions.3. Married/RDP filing separately.4. Head of household with qualifying person See instructions.5. Qualifying surviving spouse/RDP.6. If someone can claim you (or your spouse/RDP) as a dependent, check the box here.

Enter year spouse/RDP died.

Enter spouse’s/RDP’s SSN or ITIN

Enter spouse’s full name here.

7. Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions.

• X $144

8. Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2. See instructions

X $144

9. Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2. See instructions.

X $144

10. Dependents: Do not include yourself or your spouse/RDP.

Your Name

Dependent 1

First Name

Last Name

SSN. See instructions.

Dependent’s relationship to you

Dependent 2

First Name

Last Name

SSN. See instructions.

Dependent’s relationship to you

Dependent 3

First Name

Last Name

SSN. See instructions.

Dependent’s relationship to you

Total dependent exemptions

10.

X $446

11. Exemption amount: Add line 7 through line 10. Transfer this amount to line 32

12. State wages from your federal Form(s) W-2, box 16

13. Enter federal adjusted gross income from federal Form 1040 or 1040-SR, line 11

14. California adjustments – subtractions. Enter the amount from Schedule CA (540), Part I, line 27, column B

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15. Subtract line 14 from line 13. If less than zero, enter the result in parentheses.

16. California adjustments – additions. Enter the amount from Schedule CA (540), Part I, line 27, column C

17. California adjusted gross income. Combine line 15 and line 16

18. Enter the larger of:
Your California itemized deductions from Schedule CA (540), Part II, line 30; OR
Your California standard deduction shown below for your filing status:
• Single or Married/RDP filing separately --> $5,363
• Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP. --> $10,726
If Married/RDP filing separately or the box on line 6 is checked, STOP. See instructions.

18.

19. Subtract line 18 from line 17. This is your taxable income.

If less than zero, enter -0-

31. Tax. Check the box if from:

Tax TableTax Rate ScheduleFTB 3800FTB 3803

31.

32. Exemption credits. Enter the amount from line 11. If your federal AGI is more than $237,035, see instructions

33. Subtract line 32 from line 31.

If less than zero, enter -0-

34. Tax. See instructions. Check the box if from

Schedule G-1FTB 5870A

34.

35. Add line 33 and line 34

40. Nonrefundable Child and Dependent Care Expenses Credit. See instructions.

43. Enter credit name

43. Enter credit code

43. Enter credit amount

44. Enter credit name

44. Enter credit code

44. Enter credit amount

45. To claim more than two credits, see instructions. Attach Schedule P (540)

46. Nonrefundable Renter’s Credit. See instructions

47. Add line 40 through line 46. These are your total credits

48. Subtract line 47 from line 35.

If less than zero, enter -0-

61. Alternative Minimum Tax. Attach Schedule P (540)

62. Mental Health Services Tax. See instructions

63. Other taxes and credit recapture. See instructions

64. Add line 48, line 61, line 62, and line 63. This is your total tax.

71. California income tax withheld. See instructions

72. 2023 California estimated tax and other payments. See instructions

73. Withholding (Form 592-B and/or Form 593 See instructions

74. Excess SDI (or VPDI) withheld. See instructions

75. Earned Income Tax Credit (EITC). See instructions

76. Young Child Tax Credit (YCTC) See instructions

77. Foster Youth Tax Credit (FYTC) See instructions

78. Add line 71 through line 77. These are your total payments.

91. Use Tax. Do not leave blank. See instructions

If line 91 is zero, check if

No use tax is owed.You paid your use tax obligation directly to CDTFA.

92. If you and your household had full-year health care coverage, check the box. See instructions. Medicare Part A or C coverage is qualifying health care coverage. If you did not check the box, see instructions.

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92. Individual Shared Responsibility (ISR) Penalty. See instructions

93. Payments balance. If line 78 is more than line 91, subtract line 91 from line 78

93. calc

94. Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91

95. Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92, subtract line 92 from line 93.

95. calc

96. Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93, subtract line 93 from line 92.

97. Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95

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98. Amount of line 97 you want applied to your 2024 estimated tax

99. Overpaid tax available this year. Subtract line 98 from line 97

100. Tax due. If line 95 is less than line 64, subtract line 95 from line 64

Code 400 - California Seniors Special Fund. See instructions

Code 401 - Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund

Code 403 - Rare and Endangered Species Preservation Voluntary Tax Contribution Program

Code 405 - California Breast Cancer Research Voluntary Tax Contribution Fund

Code 406 - California Firefighters’ Memorial Voluntary Tax Contribution Fund

Code 407 - Emergency Food for Families Voluntary Tax Contribution Fund

Code 408 - California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund

Code 410 - California Sea Otter Voluntary Tax Contribution Fund

Code 413 - California Cancer Research Voluntary Tax Contribution Fund

Code 422 - School Supplies for Homeless Children Voluntary Tax Contribution Fund

Code 423 - State Parks Protection Fund/Parks Pass Purchase

Code 424 - Protect Our Coast and Oceans Voluntary Tax Contribution Fund

Code 425 - Keep Arts in Schools Voluntary Tax Contribution Fund

Code 438 - California Senior Citizen Advocacy Voluntary Tax Contribution Fund

Code 439 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

Code 440 - Rape Kit Backlog Voluntary Tax Contribution Fund

Code 444 - Suicide Prevention Voluntary Tax Contribution Fund

Code 445 - Mental Health Crisis Prevention Voluntary Tax Contribution Fund.

110. Add amounts in code 400 through code 445. This is your total contribution

If you do not have an amount on line 99, add line 94, line 96, line 100, and line 110. See instructions. Do not send cash.

Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001

Pay Online – Go to ftb.ca.gov/pay for more information.

111. Amount you owe

112. Interest, late return penalties, and late payment penalties

113. Underpayment of estimated tax. Check the box.

FTB 5805 attachedFTB 5805F attached

113.

114. Total amount due. See instructions. Enclose, but do not staple, any payment

REFUND OR NO AMOUNT DUE.

115. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions.

Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001.

Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip. See instructions.

Have you verified the routing and account numbers? Use whole dollars only. All or the following amount of my refund (line 115) is authorized for direct deposit into the account shown below:

Routing number

Type

CheckingSavings

Account Number

116. Direct deposit amount

The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below:

Routing number

Type

CheckingSavings

Account number

117. Direct deposit amount

For voter registration information, check the box and go to sos.ca.gov/elections. See instructions

Do you want information on no-cost or low-cost health care coverage? By checking the "Yes" box, you authorize the FTB to share limited information from your tax return with Covered California. See instructions

YesNo

IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.

Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.

Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Your Signature

Date

Spouse’s/RDP’s signature (if a joint tax return, both must sign)

Your email address. Enter only one email address.

example@example.com

Preferred phone number

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)

Firm’s name (our yours, if self-employed)

PTIN

Firm's address

Firm’s FEIN

Do you want to allow another person to discuss this tax return with us? See instructions

YesNo

Print Third Party Designee’s Name

Telephone Number

Date of Birth

Prior Name

Principal Residence

Filling Status

Exemptions

Taxable Income

Tax

Special Credits

Other Taxes

Payments

Use Tax

ISR Penalty

Overpaid Tax / Tax Due

Contributions

Amount You Owe

Interest and Penalties

Refund and Direct Deposit

Voter Info.

Health Care Coverage Info.