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FORM. 540. Check here if this is an AMENDED return. Your first name Initial Last name. Fiscal year filers only: Enter month of year end: month________ year 2020. Sufix. Your SSN or ITIN. A. If joint tax return, spouse’s/RDP’s first name.
- Before You Begin
- Filling in Your Tax Return
- Name(S) and Address
- Social Security Number
- Filing Status
- Exemptions
- Special Credits and Nonrefundable Credits
- Payments
- Use Tax
- Use Tax Worksheet
Complete your federal income tax return Form 1040, U.S. Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors, before you begin your Form 540, California Resident Income Tax Return. Use information from your federal income tax return to complete your Form 540. Complete and mail Form 540 by April 15, 2020. If unable to mail your...
Use black or blue ink on the tax return you send to the FTB.Enter your social security number(s) or individual taxpayer identification number(s) at the top of Form 540, Side 1.Print numbers and CAPITAL LETTERS between the combed lines. Be sure to line up dollar amounts.If you do not have an entry for a line, leave it blank unless the instructions for a line specifically tell you to enter -0-. Do notenter a dash, or the word “NONE.”Print your first name, middle initial, last name, and street address in the spaces provided at the top of the form.
Enter your SSN in the spaces provided. If filing a joint tax return, enter the SSNs in the same order as the names. If you do not have an SSN because you are a nonresident or resident alien for federal tax purposes, and the Internal Revenue Service (IRS) issued you an ITIN, enter the ITIN in the space for the SSN. An ITIN is a tax processing number...
Line 1 through Line 5 – Filing Status
Check only one box for line 1 through line 5. Enter the required additional information if you checked the box on line 3 or line 5. See filing status requirements. Use the same filing status for California that you used for your federal income tax return. Exception:If you file a joint tax return for federal, you may file separately for California if either spouse was: 1. An active member of the United States armed forces or any auxiliary military branch during 2019. 2. A nonresident for the e...
Line 6 – Can be Claimed as Dependent
Automated Phone code: 601 Check the box on line 6 if someone else can claim you or your spouse/RDP as a dependent on their tax return, even if they chose not to.
Line 7 – Personal Exemptions
Did you check the box on line 6? No 1. Follow the instructions on Form 540, line 7. Yes 1. Ignore the instructions on Form 540, line 7. Instead, enter in the box on line 7 the amount shown below for your filing status: 1.1. Single or married/RDP filing separately, enter -0-. 1.2. Head of household, enter -0-. 1.3. Married/RDP filing jointly and both you and your spouse/RDP can be claimed as dependents, enter -0-. 1.4. Married/RDP filing jointly and only one spouse/RDP can be claimed as a depe...
Line 8 – Blind Exemptions
The first year you claim this exemption credit, attach a doctor’s statement to the back of Form 540 indicating you or your spouse/RDP are visually impaired. If you e-file, attach any requested forms, schedules and documents according to your software’s instructions. Visually impaired means not capable of seeing better than 20/200 while wearing glasses or contact lenses, or if your field of vision is not more than 20 degrees. Do not claim this credit if someone else can claim you as a dependen...
A variety of California tax credits are available to reduce your tax if you qualify. To figure and claim most special credits, you must complete a separate form or schedule and attach it to your Form 540. The Credit Chartdescribes the credits and provides the name, credit code, and number of the required form or schedule. Many credits are limited t...
To avoid a delay in the processing of your tax return, enter the correct amounts on line 71 through line 74.
Line 91 – Use Tax.
You are required to enter a number on this line. If the amount due is zero, you must check the applicable box to indicate that you either owe no use tax, or you paid your use tax obligation directly to the California Department of Tax and Fee Administration. You may owe use tax if you make purchases from out-of-state retailers (for example, purchases made by telephone, online, by mail, or in person) where California sales or use tax was not paid and you use those items in California. If you h...
You must use the Use Tax Worksheet to calculate your use tax liability, if any of these apply: 1. You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate. 2. You owe use tax on any item purchased for use in a trade or business and you are not registered or required to b...
The 2019 tax rates and thresholds for both the California State Tax Tables and Federal Tax Tables are comprehensively integrated into the California Tax Calculator for 2019. This tool is freely available and is designed to help you accurately estimate your 2020 tax return .
California tax obligation, or allows a refund if no California tax is due . You may qualify if you have wage income earned in California and/or net earnings from self-employment of less than $30,001 . You do not need a child to qualify . For more information, go to ftb.ca.gov and search for EITC or get form FTB 3514, California Earned Income
Schedule CA (540) Instructions 2019 Page 3. • Interest on any bond or other obligation issued by the Government of American Samoa. • Interest income from children under age 19 or students under age 24 included on the parent’s federal tax return and reported on the California tax return by the child.
have informed smarter tax policy at the federal, state, and local levels. We are a 501(c)(3) nonprofit organization. ©2019 Tax Foundation Distributed under Creative Commons CC-BY-NC 4.0 Editor, Rachel Shuster Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org
