Forms - CACRAO 2025

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Residents file a form 540 or 540 2EZ. Nonresidents and part-year residents file a 540 NR. Why Is Residency Important?
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.
Downloading from IRS Forms Publications page. Picking up copies at an IRS Taxpayer Assistance Center. Going to the IRS Small Business and Self-Employed Tax Center page. Requesting copies by phone 800-TAX-FORM (800-829-3676).
The Form 540EZ is a simplified version of Form 540, which is Californias state income tax return. It is designed to be used by taxpayers who have a simple tax situation and who dont need to itemize deductions.
Form 540 is used by California residents to file their state income tax every April. This form should be completed after filing your federal taxes, such as Form 1040, Form 1040A, or Form 1040EZ, because information from your federal taxes will be used to help fill out Form 540.
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Use Form 540-ES, Estimated Tax for Individuals, and the 2024 California Estimated Tax Worksheet, to determine if you owe estimated tax for 2024 and to figure the required amounts. Estimated tax is the tax you expect to owe in 2024 after subtracting the credits you plan to take and tax you expect to have withheld.

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