2012 Instructions for Schedule CA (540) - California Franchise Tax ... - ftb ca-2025

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The document provides detailed instructions for completing Schedule CA (540), which is used by California residents to adjust their federal adjusted gross income and itemized deductions according to California tax law. It outlines the conformity of California tax law with the Internal Revenue Code as of January 1, 2009, while highlighting key differences. The instructions cover various income adjustments, specific line instructions for reporting different types of income, and adjustments to federal itemized deductions. Additionally, it addresses special considerations for same-sex married couples, registered domestic partners, and military personnel.

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Which 540 form do I use?

While CA 540 is the most common form, there are two other variations that may be used instead, depending on your circumstances: Form 540: Primary form for California residents. Form 540 2EZ: Simplified form for California residents who dont need to itemize deductions.

What is the difference between CA form 540 and 540NR?

Students or scholars who are considered nonresidents for California state tax filing will complete and file California Tax Form 540NR; those who are considered residents for California state tax filing will complete and file California Tax Form 540.

Should I file 540 or 540NR?

Use Form 540NR if either you or your spouse/RDP were a nonresident or part-year resident in tax year 2024. If you and your spouse/RDP were California residents during the entire tax year 2024, use Form 540, California Resident Income Tax Return, or 540 2EZ, California Resident Income Tax Return.

How to fill out schedule CA 540?

Form 540 instructions Personal Information: Fill in your name, Social Security number, and address. Filing Status: Select your filing status (single, married, filing jointly, etc.). Income: Report your income from all sources. Adjustments to Income: Make any necessary adjustments to your income using Schedule CA 540.

What is the difference between a nonresident and a part-year resident?

Part-year resident and Nonresidents If you lived inside or outside of California during the tax year, you may be a part-year resident. A nonresident is a person who is not a resident of California.

How to write a check to the California Franchise Tax Board?

Using black or blue ink, make your check or money order payable to Franchise Tax Board. Do not send cash. Write your SSN or ITIN and 2024 FTB 3582 on the check or money order. Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.

Do I need to attach 1040 to CA 540?

The California Franchise Tax Board (FTB) needs you to attach the federal return to the California return as follows: Form 540: Federal return is needed if the federal return includes supporting forms or schedules other than Schedule A or Schedule B. Form 540NR: Federal return is needed for all Form 540NR returns.

What is the difference between resident and nonresident taxes in California?

Guidelines for Determining Residency All individuals not considered residents of California are considered nonresidents. Nonresidents are only taxed on their income from California sources, while residents are taxed on income from all sources.

2012 Instructions for Schedule CA (540) - California Franchise Tax ... - ftb ca-2025

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