Form 540 (2025) — California Resident Income Tax Return

3101253 Form 540 2025 Side 1
6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr. 6
Exemptions
▶ 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 only7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions. 7 X $153 =
X $153 =
X $153 =
$
$
$
8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2. See instructions 8
9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2. See instructions. 9
California Resident Income Tax Return

# TAXABLE YEAR FORM

Single
Married/RDP filing jointly (even if only one spouse/RDP had income).
See instructions.
If your California filing status is different from your federal filing status, check the box here
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.
Married/RDP filing separately.
Enter spouse's/RDP's SSN or ITIN above and full name here.
Head of household (with qualifying person). See instructions.
Qualifying sur viving spouse/RDP .
See instructions.
Filing Status Principal Residence
Enter year spouse/RDP died.
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Street address (number and street) (If foreign address, see instructions.) Apt. no/ste. no.
State ZIP code
Enter your county at time of filing (see instructions)
Y our DOB (mm/dd/yyyy) Spouse's/RDP's DOB (mm/dd/yyyy)
Y our prior name (see instructions) Spouse's/RDP's prior name (see instructions)
Date of
Birth
Prior
Name
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Y our first name Initial Last name Suffix Y our SSN or ITIN
If joint tax return, spouse's/RDP's first name Initial Last name Suffix Spouse's/RDP's SSN or ITIN
Additional information (see instructions) PBA code
Street address (number and street) or PO box Apt. no/ste. no. PMB/private mailbox
City (If you have a foreign address, see instructions) State ZIP code
Foreign country name Foreign province/state/county Foreign postal code
Check here if this is an AMENDED return. Fiscal year filers only: Enter month of year end: month____ year 2026.
A
R
RP
City

333Side 2 Form 540 2025
$11 Exemption amount: Add line 7 through line 10. Transfer this amount to line 32 11
Taxable Income . . . . . . . . . . . . .
12 State wages from your federal
Form(s) W-2, box 16 12
13 Enter federal adjusted gross income (AGI) from federal Form 1040 or 1040-SR, line 11b ... 13
14 California adjustments - subtractions. Enter the amount from Schedule CA (540),
Part I, line 27, column B 14
15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses.
See instructions 15
16 California adjustments - additions. Enter the amount from Schedule CA (540),
Part I, line 27, column C 16
17 California adjusted gross income. Combine line 15 and line 16
32 Exemption credits. Enter the amount from line 11. If your federal AGI is more than
$252,203, see instructions.
33 Subtract line 32 from line 31. If less than zero, enter -0-
35 Add line 33 and line 34
34 Tax. See instructions. Check the box if from:
19 Subtract line 18 from line 17. This is your taxable income.
If less than zero, enter -0-
Tax
31 Tax. Check the box if from: Tax Table Tax Rate Schedule
FTB 3800 FTB 3803 31
Schedule G-1 FTB 5870A . .
Special Credits . .
{ {
Enter the larger of
Your California itemized deductions from Schedule CA (540), Part II, line 30; OR
Your California standard deduction shown below for your filing status:

• 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.. . 0040 Nonrefundable Child and Dependent Care Expenses Credit. See instructions. 40
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Enter credit name
Enter credit name code code and amount... and amount...
Total dependent exemptions 10 X $475 = $
Dependent's relationship to you
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Dependent 1 Dependent 2 Dependent 3
First Name
Last Name
SSN. See instructions. •••
10 Dependents: Do not include yourself or your spouse/RDP .Exemptions

3103253 Form 540 2025 Side 3 . 0045 To claim more than two credits, see instructions. Attach Schedule P (540) 45
Payments . . . . . . . . . . .
71 California income tax withheld. See instructions
72 2025 California estimated tax and other payments. See instructions
73 Withholding (Form 592-B and/or Form 593). See instructions
74 Refundable Program 4.0 California Motion Picture and Television Production Credit.
See instructions
75 Earned Income Tax Credit (EITC). See instructions
76 Young Child Tax Credit (YCTC). See instructions
77 Foster Youth Tax Credit (FYTC). See instructions
78 Add line 71 through line 77. These are your total payments.
See instructions
Overpaid Tax/Tax Due ISR
Penalty
Use Tax . 0091 Use Tax. Do not leave blank. See instructions 91
If line 91 is zero, check if: No use tax is owed. 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.
If you did not check the box, see instructions.
93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78
94 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91 . . . . . . . . . . .
Individual Shared Responsibility (ISR) Penalty. See instructions
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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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Other Taxes . . . .
61 Alternative Minimum Tax. Attach Schedule P (540)
62 Behavioral Health Services Tax. See instructions
63 Other taxes and credit recapture. See instructions
64 Add line 48, line 61, line 62, and line 63. This is your total tax.
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Special Credits . .
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.

• 00 . 0097 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95 97

333Side 4 Form 540 2025 . . . . . . . . . . . . .
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
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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
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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
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Overpaid
Tax/Tax Due . 00California 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
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3105253 Form 540 2025 Side 5 . . .
112 Interest, late return penalties, and late payment penalties
114 Total amount due. See instructions. Enclose, but do not staple, any payment . . . . . . . . . . . .
113 Underpayment of estimated tax.
113FTB 5805 attached FTB 5805F attached
Interest and
Penalties
Voter Info. Refund and Direct DepositOrgan Donor Election . . .
Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001
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:
Routing number
Routing number
Type
Type
Checking
Checking
Savings
Savings
Account number
Account number
Direct deposit amount
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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• • •Check the box:

For voter registration information, check the box and go to sos.ca.gov/elections. See instructions . 00111
Amount
You OwePay Online - Go to ftb.ca.gov/pay for more information.
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 •
115 REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions.
Health Care
Coverage Info.
Do you want information on no-cost or low-cost health care coverage?
By checking the "Yes" box, you authorize the Franchise Tax Board to share limited information from 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 with Donate Life California, re-checking the box will send your most updated individual information to Donate
Life California. If you do not check the box, Donate Life California will not enroll you in the registry at this time.
To remove your name from the registry contact Donate Life California directly. For more information, see the
Consent Language in the instructions.
Yes
Primary taxpayer
No
Spouse/RDP (if joint tax return)
Sign your tax return on Side 6

333Side 6 Form 540 2025
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.
Sign
Here
It is unlawful to forge a spouse's/
RDP's signature.
Joint tax return?
See instructions.
Y our signature Date Spouse's/RDP's signature (if a joint tax return, both must sign)
Y our email address. Enter only one email address. Preferred phone number
Print Third Party Designee's Name
Firm's name (or yours, if self-employed)
Firm's address
Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge)
Telephone Number
PTIN
Firm's FEIN
Yes NoDo you want to allow another person to discuss this tax return with us? See instructions •
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Paid preparer's phone number•Print paid preparer's name•