Form 540 (2025) — California Resident Income Tax Return

TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540
TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540
TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540
TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540
TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540
Check here if this is an AMENDED return.
Your first name Initial Last name
If joint tax return, spouse's/RDP's first name Initial Last name Additional information (see instructions) Street address (number and street) or PO box City (If you have a foreign address, see instructions) Foreign country name
Date of

Your DOB (mm/dd/yyyy)
Birth
•
Your prior name (see instructions)

Prior Name

Prior Name
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Enter your county at time of filing (see instructions)
Fiscal year filers only: Enter month of year end: month____ year 2026.

Suffix Your SSN or ITIN
A

Suffix Spouse's/RDP's SSN or ITIN
R
PBA code
RP
Apt. no/ste. no. PMB/private mailbox

State ZIP code
Foreign province/state/county Foreign postal code

# Spouse's/RDP's DOB (mm/dd/yyyy)

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Spouse's/RDP's prior name (see instructions)
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If your address above is the same as your principal/physical residence address at the time of filing, check this box . . .
If not, enter below your principal/physical residence address at the time of filing.

Principal Residence
Street address (number and street) (If foreign address, see instructions.) City
Apt. no/ste. no.

State ZIP code
If your California filing status is different from your federal filing status, check the box here … 1 4 Single

# Filing Status

2 5
Married/RDP filing jointly (even if only one spouse/RDP had income).
See instructions.
Head of household (with qualifying person). See instructions.
Qualifying surviving spouse/RDP. Enter year spouse/RDP died.
See instructions.
Married/RDP filing separately. Enter spouse's/RDP's SSN or ITIN above and full name here.
6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr … • ▶ For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.
Whole dollars only
7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked • X $153 = $ box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions.
Exemptions
8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1;
X $153 = $ if both are visually impaired, enter 2. See instructions …
9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1;
•
X $153 = $ if both are 65 or older, enter 2. See instructions … 333 3101253 Form 540 2025 Side 1

10 Dependents: Do not include yourself or your spouse/RDP.
Dependent 1 Dependent 2

First Name

Last Name
Exemptions

• •

SSN. See instructions.
Dependent's relationship to you
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Dependent 3
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$

# X $475 =

Total dependent exemptions …
11 Exemption amount: Add line 7 through line 10. Transfer this amount to line 32 … 12 State wages from your federal • Form(s) W-2, box 16 … $ . .
13 Enter federal adjusted gross income (AGI) from federal Form 1040 or 1040-SR, line 11b. . .
14 California adjustments - subtractions. Enter the amount from Schedule CA (540),

• .

Part I, line 27, column B …
15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses. .
See instructions …
16 California adjustments - additions. Enter the amount from Schedule CA (540),

• .

Part I, line 27, column C …

# Taxable Income

• .

17 California adjusted gross income. Combine line 15 and line 16 … Your California itemized deductions from Schedule CA (540), Part II, line 30; OR { Enter the Your California standard deduction shown below for your filing status: larger of {

• Single or Married/RDP filing separately … $5,706
• Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP. $11,412
• .

If Married/RDP filing separately or the box on line 6 is checked, STOP. See instructions. .
19 Subtract line 18 from line 17. This is your taxable income. .
If less than zero, enter -0- …

# Tax Table Tax Rate Schedule

31 Tax. Check the box if from:

• • .

FTB 3803 …
32 Exemption credits. Enter the amount from line 11. If your federal AGI is more than

• .

$252,203, see instructions …
Tax .
33 Subtract line 32 from line 31. If less than zero, enter -0- …

• • • .

FTB 5870A . .
34 Tax. See instructions. Check the box if from: Schedule G-1 34 .
35 Add line 33 and line 34 …

• . 00

40 Nonrefundable Child and Dependent Care Expenses Credit. See instructions …

Special Credits
•

• . and amount. . .

Enter credit name code
•

• . and amount. . .

Enter credit name code

. 00
•
45 To claim more than two credits, see instructions. Attach Schedule P (540) … 45 .
•

Special Credits
46 Nonrefundable Renter's Credit. See instructions …
47 Add line 40 through line 46. These are your total credits … 48 Subtract line 47 from line 35. If less than zero, enter -0- … . . .
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61 Alternative Minimum Tax. Attach Schedule P (540) … 00 •

# Other Taxes

62 Behavioral Health Services Tax. See instructions … .
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63 Other taxes and credit recapture. See instructions … .
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64 Add line 48, line 61, line 62, and line 63. This is your total tax … . .
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71 California income tax withheld. See instructions … 00 .
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72 2025 California estimated tax and other payments. See instructions … 00 .
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73 Withholding (Form 592-B and/or Form 593). See instructions … 74 Refundable Program 4.0 California Motion Picture and Television Production Credit. .
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Payments
See instructions … .
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75 Earned Income Tax Credit (EITC). See instructions … 00 .
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76 Young Child Tax Credit (YCTC). See instructions … 00 .
•
77 Foster Youth Tax Credit (FYTC). See instructions …
78 Add line 71 through line 77. These are your total payments.
See instructions …
•

# Use Tax

91 Use Tax. Do not leave blank. See instructions … 91
No use tax is owed.
If line 91 is zero, check if: . . 00
You paid your use tax obligation directly to CDTFA.
92 If you and your household had full-year health care coverage, check the box.
See instructions. Medicare Part A or C coverage is qualifying health care coverage … •
Penalty
ISR If you did not check the box, see instructions.
•
Individual Shared Responsibility (ISR) Penalty. See instructions … 92 93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78 …

# Overpaid Tax/Tax Due

94 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91 … 95 Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92, subtract line 92 from line 93 … 96 Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93, subtract line 93 from line 92 … 97 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95 … . . . . . . 00 Form 540 2025 Side 3

. . . . . . . . . . . . .
California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund … California ALS Research Network Voluntary Tax Contribution Fund … California Cancer Research Voluntary Tax Contribution Fund … California Senior Citizen Advocacy Voluntary Tax Contribution Fund … Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund … California Breast Cancer Research Voluntary Tax Contribution Fund … School Supplies for Homeless Children Voluntary Tax Contribution Fund … California Firefighters' Memorial Voluntary Tax Contribution Fund … State Parks Protection Fund/Parks Pass Purchase … Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund … Emergency Food for Families Voluntary Tax Contribution Fund … Protect Our Coast and Oceans Voluntary Tax Contribution Fund … Mental Health Crisis Prevention Voluntary Tax Contribution Fund …

# Code Amount

Contributions
•
•
•
•
•
•
•
•
•
•
•
•

• . . .

California Seniors Special Fund. See instructions …
Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund … Rare and Endangered Species Preservation Voluntary Tax Contribution Program … • •

• . . .

98 Amount of line 97 you want applied to your 2026 estimated tax … 99 Overpaid tax available this year. Subtract line 98 from line 97 … 100 Tax due. If line 95 is less than line 64, subtract line 95 from line 64 … • •

# Overpaid Tax/Tax Due

00
California Pediatric Cancer Research Voluntary Tax Contribution Fund … 448

• . .

Parkinson's Disease Research Voluntary Tax Contribution Fund … 110 Add amounts in code 400 through code 449. This is your total contribution … • •

111 AMOUNT YOU OWE. If you do not have an amount on line 99, add line 94, line 96, line 100, and line 110. See instructions. Do not send cash.
Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 … •

You Owe
Amount
111 . 00
Pay Online - Go to ftb.ca.gov/pay for more information. .
112 Interest, late return penalties, and late payment penalties …

# Interest and Penalties

113 Underpayment of estimated tax.
•
Check the box:

• .

FTB 5805 attached
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FTB 5805F attached … .
114 Total amount due. See instructions. Enclose, but do not staple, any payment … 114
115 REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions.

• .

Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001 … 115 Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip.
See instructions. Have you verified the routing and account numbers? Use whole dollars only.
All or the following amount of my refund (line 115) is authorized for direct deposit into the account shown below:

Refund and Direct Deposit
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Type
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Routing number
Checking
Savings

• •

Account number Direct deposit amount .
The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below:
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Type
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Routing number
Checking
Savings

Voter Information

• •

Account number Direct deposit amount .
For voter registration information, check the box and go to sos.ca.gov/elections. See instructions … Do you want information on no-cost or low-cost health care coverage?

Coverage Information

# Health Care

By checking the "Yes" box, you authorize the Franchise Tax Board to share limited information from No Yes your tax return with Covered California. See instructions … By checking the applicable box you authorize written consent for Donate Life California to enroll you in the Donate Life California Organ and Tissue Donor Registry, and for the Franchise Tax Board to share limited information from your tax return with Donate Life California.
If your individual information has changed since the last time you filed a tax return, and are already registered Primary taxpayer with Donate Life California, re-checking the box will send your most updated individual information to Donate

# Organ Donor Election

Life California. If you do not check the box, Donate Life California will not enroll you in the registry at this time.
Spouse/RDP (if joint tax return)
To remove your name from the registry contact Donate Life California directly. For more information, see the Consent Language in the instructions.
Sign your tax return on Side 6
333 Form 540 2025 Side 5

IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

Your signature Date
Your email address. Enter only one email address.

Sign Here
•

# Sign Here

Print paid preparer's name
It is unlawful to forge a
Spouse's/RDP's signature (if a joint tax return, both must sign) Preferred phone number • Paid preparer's phone number Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge) spouse's/ RDP's signature.
Firm's name (or yours, if self-employed)
Joint tax return?
See instructions. Firm's address
•
PTIN
•

Firm's FEIN
Do you want to allow another person to discuss this tax return with us? See instructions … •

Print Third Party Designee's Name

Yes No

Telephone Number