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  1. California Resident Income Tax Return. Use Form 540 to file California resident income tax return. Instruction Booklet for form 540. Tax tables for 540. Estimated Tax for Individuals. Use 540 ES to determine if you owe estimated tax and to figure the required amounts. Instructions for Form 540 ES.

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  2. 2021 California Resident Income Tax Return 540. Check here if this is an AMENDED return. Fiscal year filers only: Enter month of year end: month________ year 2022. 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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  3. If you have a tax liability for 2021 or owe any of the following taxes for 2021, you must file Form 540. • Tax on a lump-sum distribution. • Tax on a qualified retirement plan including an Individual Retirement Arrangement (IRA) or an Archer Medical Savings Account (MSA). • Tax for children under age 19 or student under age 24 who have

  4. Instructions for Form 540/540A — California Resident Income Tax Return. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2005, and the California Revenue and Taxation Code (R&TC).

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  5. Simplified income, payroll, sales and use tax information for you and your business

  6. Download or print the 2023 California Form 540-540A Instructions (California 540 Form Instruction Booklet) for FREE from the California Franchise Tax Board.

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  8. If you have a tax liability for 2009 or owe any of the following taxes for 2009, you must file Form 540 . • Tax on a lump-sum distribution . • Tax on a qualified retirement plan including an Individual Retirement

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