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If you have a tax liability for 2023 or owe any of the following taxes for 2023, 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).
Accepted forms Forms you can e-file for an individual: Form 540 , California Resident Income Tax Return. Form 540 2EZ , California Resident Income Tax Return. Form 540NR , California Nonresident or Part-Year Resident Income Tax Return.
A resident is any individual who meets any of the following: Present in California for other than a temporary or transitory purpose. Domiciled in California, but outside California for a temporary or transitory purpose. See Section L, Meaning of Domicile. A nonresident is any individual who is not a resident.
Residents file a form 540 or 540 2EZ. Nonresidents and part-year residents file a 540 NR.
Which Form To Use. Use Form 540NR if either you or your spouse/RDP were a nonresident or part-year resident in tax year 2023. If you and your spouse/RDP were California residents during the entire tax year 2023, use Form 540, California Resident Income Tax Return, or 540 2EZ, California Resident Income Tax Return.
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The most common California income tax form is the CA 540. This form is used by California residents who file an individual income tax return. This form should be completed after filing your federal taxes, using Form 1040.
Purpose. Use Schedule CA (540NR) to determine California taxable income by doing the following: Identify the domiciles and current and past residency information. Enter the amounts of income and deductions reported on your federal tax return.
The form enables taxpayers to report their income, deductions, and credits for state tax purposes. Its crucial to note that the 540 tax form comes in different versions, such as the form 540 2EZ, 540A, and 540NR, depending on the taxpayers specific circumstances.

2017 form 540