Form 540 Booklet (2024) — Personal Income Tax Booklet (instructions)

# CALIFORNIA

540 Forms & Instructions
Personal Income Tax Booklet
Members of the Franchise Tax Board
Malia M. Cohen, Chair
Sally J. Lieber, Member
Joe Stephenshaw, Member

# COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

Table of Contents
Important Dates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Do I Have to File? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
What's New and Other Important Information for 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Which Form Should I Use? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Instructions for Form 540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Nonrefundable Renter's Credit Qualification Record . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25
Voluntary Contribution Fund Descriptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27
Credit Chart . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29
Frequently Asked Questions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31
Additional Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .33
Instructions for Filing a 2024 Amended Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .35
Form 540, California Resident Income Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .39
Schedule CA (540), California Adjustments — Residents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
Instructions for Schedule CA (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .55
2024 California Tax Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .69
2024 California Tax Rate Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .75
How To Get California Tax Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77
Franchise Tax Board Privacy Notice on Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .77
Automated Phone Service . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78
Page 2 Personal Income Tax Booklet 2024

Important Dates
When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day .
April 15, 2025* Last day to file and pay the 2024 amount you owe to avoid penalties and interest .* See form FTB 3519, Payment for
Automatic Extension for Individuals, for more information . See "Interest and Penalties" section for information regarding a one-time timeliness penalty abatement .

• If you are living or traveling outside the United States on April 15, 2025, the dates for filing your tax return and paying your tax are different . See form FTB 3519 for more information .

October 15, 2025 Last day to file or e-file your 2024 tax return to avoid a late filing penalty and interest computed from the original due date of April 15, 2025 .
April 15, 2025
June 16, 2025
September 15, 2025
January 15, 2026
The dates for 2025 estimated tax payments . Generally, you do not have to make estimated tax payments if the total of your
California withholdings is 90% of your required annual payment . Also, you do not have to make estimated tax payments if you will pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/registered domestic partner (RDP) filing separately) . However, if you do not pay enough tax either through withholding or by making estimated tax payments, you may have an underpayment of estimated tax penalty . Get Form 540-ES instructions for more information .
$$$ for You

• Federal Earned Income Credit (EIC) - Go to the Internal Revenue

Service (IRS) website at irs.gov/taxtopics and choose topic 601, get the federal income tax booklet, or go to irs.gov and search for eitc assistant .

• California Earned Income Tax Credit (EITC) - EITC reduces your

California tax obligation, or allows a refund if no California tax is due .
You may qualify if you have wage income earned in California and/or net earnings from self-employment of less than $31,951 . Y ou do not need a child to qualify . For more information, go to ftb.ca.gov and search for eitc or get form FTB 3514, California Earned Income Tax Credit .

• Young Child Tax Credit (YCTC) - YCTC reduces your California tax obligation, or allows a refund if no California tax is due . You may qualify for the credit if you qualified for the California EITC or you would other wise have been allowed the California EITC but you have earned income of zero dollars or less, and you have at least one qualifying child who is younger than six years old as of the last day of the taxable year . For more information, see the instructions for

Form 540, California Resident Income Tax Return, line 76, and get form FTB 3514, or go to ftb.ca.gov and search for yctc .

• Foster Youth Tax Credit (FYTC) - FYTC reduces your California tax obligation, or allows a refund if no California tax is due . You may qualify for the credit if you qualified for the California EITC, age 18 to 25, were in foster care while 13 years of age or older and placed through the California foster care system . For more information, see the instructions for Form 540, line 77, and get form FTB 3514, or go to ftb.ca.gov and sear ch for fytc .

Common Errors and How to Prevent Them
Help us process your tax return quickly and accurately . When we find an error, it requires us to stop to verify the information on the tax return, which slows processing . The most common errors consist of:

• Claiming the wrong amount of estimated tax payments .
• Claiming the wrong amount of standard deduction or itemized deductions .
• Claiming a dependent already claimed on another return .
• The amount of refund or payments made on an original return does not match our records when amending your tax return .
• Claiming the wrong amount of withholding by incorrectly totaling or transferring the amounts from your federal Form W-2, Wage and T ax

Statement .

• Claiming the wrong amount of real estate withholding .
• Claiming the wrong amount of exemption credits .

Claiming estimated tax payments:

• Verify the amount of estimated tax payments claimed on your tax return matches what you sent to the Franchise T ax Board (FTB) for that year . Go to ftb.ca.gov and login or register for MyFTB to view your total estimated tax payments before you file your tax return .
• Verify the overpayment amount from your 2023 tax return you requested to be applied to your 2024 estimated tax .

Claiming standard deduction or itemized deductions:
•
See Form 540, line 18 instructions and worksheets for the amount of standard deduction or itemized deductions you can claim .
Claiming withholding amounts:

• Go to ftb.ca.gov and login or register for MyFTB to verify withheld amount or see instructions for Form 540, line 71 . Confirm only

California income tax withheld is claimed .

• Verify real estate or other withholding amount from Form 592-B,

Resident and Nonresident Withholding T ax Statement, and Form 593,
Real Estate Withholding Statement . See instructions for Form 540, line 73 .
Claiming refund or payments made on an original return when amending your tax return:

• Go to ftb.ca.gov and login or register for MyFTB to check tax return records for refund or payments made .
• Verify the amount from your original return Form 540, line 115 and include any adjustment by the FTB .

Use e-file:
•
By using e-file, you can eliminate many common errors . Go to ftb.ca.gov and sear ch for efile options .
Personal Income Tax Booklet 2024 Page 3

Do I Have to File?
Steps to Determine Filing Requirement
Step 1: Is your gross income (all income received from all sources in the form of money, goods, property, and services that are not exempt from tax) more than the amount shown in the California Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement . If no, go to Step 2 .
Step 2: Is your adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted
Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement . If no, go to Step 3 .
Step 3: If your income is less than the amounts on the chart, you may still have a filing requirement . See "Requirements for Children with
Investment Income" and "Other Situations When You Must File ." Do those instructions apply to you? If yes, you have a filing requirement . If no, go to Step 4 .
Step 4: Are you married/RDP filing separately with separate property income? If no, you do not have a filing requirement . If yes, prepare a tax return . If you owe tax, you have a filing requirement .
On 12/31/24, my filing status was: and on 12/31/24, my age was:
(If your 65th birthday is on
January 1, 2025, you are considered to be age 65 on December 31, 2024)
California Gross Income California Adjusted Gross Income
Dependents Dependents
0 1 or more 0 1 or more
Single or
Head of household
Under 65 22,273 37 ,640 49,165 17 ,818 33,185 44,710
65 or older 29,723 41,248 50,468 25,268 36,793 46,013
Married/RDP filing jointly Under 65 (both spouses/RDPs) 44,550 59,917 71,442 35,642 51,009 62,534
Married/RDP filing separately
(The income of both spouses/RDPs must be combined; both spouses/RDPs may be required to file a tax return even if only one spouse/RDP had income over the amounts listed.)
65 or older (one spouse/RDP) 52,000 63,525 72,745 43,092 54,617 63,837
65 or older (both spouses/RDPs) 59,450 70,975 80,1
95 50,542 62,067 71,287
Qualifying surviving spouse/RDP Under 65 Blank 37 ,640 49,165 Blank 33,185 44,710
65 or older Blank 41,248 50,468 Blank 36,793 46,013
Dependent of another per son

• Any filing status

Any age More than your standard deduction (Use the California Standard Deduction
Worksheet for Dependents on page 13 to figure your standard deduction.)
Requirements for Children with Investment Income
California law conforms to federal law which allows parents' election to report a child's interest and dividend income from a child under age 19 or a full-time student under age 24 on the parent's tax return . For each child under age 19 or full-time student under age 24 who received more than $2,600 of investment income in 2024, complete Form 540 and form
FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child .
If you qualify, you may elect to report your child's income of more than
$1,300 but less than $13,000 on your tax return by completing form
FTB 3803, Parents' Election to Report Child's Interest and Dividends .
To make this election, your child's income must be only from interest and/or dividends . To get forms FTB 3800 or FTB 3803, see "Order Forms and Publications" or go to ftb.ca.gov/forms .
Other Situations When You Must File
If you have a tax liability for 2024 or owe any of the following taxes for
2024, 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) .

• Tax for children under age 19 or full-time students under age 24 who have investment income greater than $2,600 (see paragraph above) .
• Alternative minimum tax .
• Recapture taxes .
• Deferred tax on certain installment obligations .
• Tax on an accumulation distribution from a trust .

Filing Status
Use the same filing status for California that you used for your federal income tax return, unless you are an RDP . If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California . If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership .
Exception: If you file a joint tax return for federal purposes, you may file separately for California if either spouse was either of the following:

• An active member of the United States armed forces or any auxiliary military branch during 2024 .
• A nonresident for the entire year and had no income from California sources during 2024 .

Community Property States: If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses . Both spouses will have California source income and they will not qualify for the nonresident spouse exception .
If you had no federal filing requirement, use the same filing status for
California that you would have used to file a federal income tax return .
If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2024, file Form 540NR, California Nonresident or
Part-Year Resident Income Tax Return .
Single
You are single if any of the following was true on December 31, 2024:

• You were not married or an RDP .
• You were divorced under a final decree of divorce, legally separated under a final decree of legal separation, or terminated your registered domestic partnership .
• You were widowed before January 1, 2024, and did not remarry or enter into another registered domestic partnership in 2024 .

Married/RDP Filing Jointly
You may file married/RDP filing jointly if any of the following is true:

• You were married or an RDP as of December 31, 2024, even if you did not live with your spouse/RDP at the end of 2024 .
• Your spouse/RDP died in 2024 and you did not remarry or enter into another registered domestic partnership in 2024 .
• Your spouse/RDP died in 2025 before you filed a 2024 tax return .

A married couple or RDPs may file a joint return even if only one had income or if they did not live together all year . However, both must sign the tax return .
Page 4 Personal Income Tax Booklet 2024

Married/RDP Filing Separately

• Community property rules apply to the division of income if you use the married/RDP filing separately filing status . For more information, get FTB Pub . 1031, Guidelines for Determining Resident Status,

FTB Pub . 737, Tax Information for Registered Domestic Partners, or
FTB Pub . 1032, Tax Information for Military Personnel . See "Order
Forms and Publications" or go to ftb.ca.gov/forms .

• You cannot claim a personal exemption credit for your spouse/RDP even if your spouse/RDP had no income, is not filing a tax return, and is not claimed as a dependent on another person's tax return .
• You may be able to file as head of household if your child lived with you and you lived apart from your spouse/RDP during the entire last six months of 2024 .

Head of Household
For the specific requirements that must be met to qualify for head of household (HOH) filing status, get FTB Pub . 1540, Tax Information for
Head of Household Filing Status . In general, HOH filing status is for unmarried individuals and certain married individuals or RDPs living apart who provide a home for a specified relative . You may be entitled to use HOH filing status if all of the following apply:

• You were unmarried and not in a registered domestic partnership, or you met the requirements to be considered unmarried or considered not in a registered domestic partnership on December 31, 2024 .
• You paid more than one-half the cost of keeping up your home for the year in 2024 .
• For more than half the year, your home was the main home for you and one of the specified relatives who by law can qualify you for HOH filing status .
• You were not a nonresident alien at any time during the year .

For a child to qualify as your foster child for HOH purposes, the child must either be placed with you by an authorized placement agency or by order of a court .
California requires taxpayers who use HOH filing status to file form
FTB 3532, Head of Household Filing Status Schedule, to report how the
HOH filing status was determined .
Beginning in tax year 2018, if you do not attach a completed form
FTB 3532 to your tax return, we will deny your HOH filing status .
For more information about the HOH filing requirements, go to ftb.ca.gov and search for hoh. To get form FTB 3532, see "Order
Forms and Publications" or go to ftb.ca.gov/forms.
Qualifying Surviving Spouse/RDP
Check the box on Form 540, line 5 and use the joint return tax rates for
2024 if all five of the following apply:

• Your spouse/RDP died in 2022 or 2023 and you did not remarry or enter into another registered domestic partnership in 2024 .
• You have a child, stepchild, or adopted child (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024:

The child had gross income of $5,050 or more;
The child filed a joint return; or
You could be claimed as a dependent on someone else's return .

If the child is not claimed as your dependent, enter the child's name in the entry space under the "Qualifying surviving spouse/RDP" filing status .

• This child lived in your home for all of 2024 . Temporary absences, such as for vacation or school, count as time lived in the home .
• You paid over half the cost of keeping up your home for this child .
• You could have filed a joint tax return with your spouse/RDP the year he or she died, even if you actually did not do so .

What's New and Other Important Information for 2024
Differences between California and Federal Law
In general, for taxable years beginning on or after January 1, 2015,
California law conforms to the Internal Revenue Code (IRC) as of
January 1, 2015 . However, there are continuing differences between
California and federal law . When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level . For more information, go to ftb.ca.gov and search for conformity .
Additional information can be found in FTB Pub . 1001, Supplemental
Guidelines to California Adjustments, the instructions for California
Schedule CA (540), California Adjustments - Residents, and the
Business Entity tax booklets .
The instructions provided with California tax forms are a summary of
California tax law and are only intended to aid taxpayers in preparing their state income tax returns . We include information that is most useful to the greatest number of taxpayers in the limited space available .
It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions . Taxpayers should not consider the instructions as authoritative law .
Conformity - For updates regarding federal acts, go to ftb.ca.gov and search for conformity .
2024 Tax Law Changes/What's New
Wildfire Relief Payment - For taxable years beginning after
December 31, 2019, and before January 1, 2026, the Federal Disaster
Tax Relief Act of 2023 allows an exclusion from gross income for any amount received by an individual as a qualified wildfire relief payment .
Generally, California law does not conform . If any qualified amount was excluded from income for federal purposes and California law provides no similar exclusion, include that amount in income for California purposes . For more information and for specific wildfire relief payments excluded for California purposes, see Schedule CA (540) instructions .
Reporting Requirements - Taxpayers may need to file form FTB 4197,
Information on Tax Expenditure Items, with the tax return to report tax expenditure items as part of the FTB' s annual reporting requirements under R&TC Section 41 . To determine if you have an R&TC
Section 41 reporting requirement, see the R&TC Section 41 Reporting
Requirements section or get form FTB 4197 .
Net Operating Loss Suspension - For taxable years beginning on or after January 1, 2024, and before January 1, 2027, California has suspended the net operating loss (NOL) carryover deduction . Taxpayers may continue to compute and carryover an NOL during the suspension period . However, taxpayers with net business income or modified adjusted gross income of less than $1,000,000 or with disaster loss carryovers are not affected by the NOL suspension rules .
The carryover period for suspended losses is extended by:

• Three years for losses incurred in taxable years beginning before

January 1, 2024 .

• Two years for losses incurred in taxable years beginning on or after

January 1, 2024, and before January 1, 2025 .

• One year for losses incurred in taxable years beginning on or after

January 1, 2025, and before January 1, 2026 .
For more information, see R&TC Section 17276 .24, and get form FTB
3805V, Net Operating Loss (NOL) Computation and NOL and Disaster
Loss Limitations - Individuals, Estates, and Trusts .
Business Credit Limitation - For taxable years beginning on or after
January 1, 2024, and before January 1, 2027, there is a $5,000,000 limitation on the application of business credits . The total of all business credits including the carryover of any credit for the taxable year may not reduce the "net tax" by more than $5,000,000 . This limitation does not apply to the Low-Income Housing Credit or the Pass-Through Entity
Elective Tax Credit . The credit for prior year Alternative Minimum Tax is not subject to the credit limitation . Business credits should be applied against "net tax" before other credits .
Personal Income Tax Booklet 2024 Page 5

For each taxable year of the limitation, taxpayers may make an irrevocable election to receive an annual refundable credit amount, in future tax years, for business credits disallowed due to the $5,000,000 limitation . The election must be made annually by completing form FTB 3870, Election for
Refundable Credit, and attaching it to an original, timely filed tax return .
If a taxpayer does not choose to make the election outlined above, business credits disallowed due to the limitation may be carried over .
The carryover period for disallowed credits is extended by the number of taxable years the credit was not allowed .
For more information, refer to R&TC Sections 17039 .4 and 17039 .5 and get form FTB 3870 .
Intangible Drilling and Development Costs - California law does not allow the IRC Section 263(c) deduction for intangible drilling and development costs in the case of oil and gas wells paid or incurred on or after January 1, 2024 . For more information, see R&TC Section
17260 and get Schedule P (540), Alternative Minimum Tax and Credit
Limitations - Residents, form FTB 3885A, Depreciation and Amortization
Adjustments, and FTB Pub . 1001 .
Percentage Depletion - For taxable years beginning on or after
January 1, 2024, California law does not allow the calculation of depletion as a percentage of gross income from the property for specified natural resources, including coal, oil shale, oil and gas wells .
R&TC Sections 17681 .3 and 17681 .6 allowing state nonconformity to federal rules for percentage depletion of certain refiner exclusions as well as the temporary suspension of taxable income limit for marginal production have also been repealed . For more information, see R&TC
Section 17681 and get Schedule P (540), form FTB 3885A, and
FTB Pub . 1001 .
Enhanced Oil Recovery Credit Repeal - For taxable years beginning on or after January 1, 2024, the Enhanced Oil Recovery Credit has been repealed . Taxpayers may now only claim available carryovers . For more information, get form FTB 3540, Credit Carryover and Recapture
Summary .
Postponement of Certain Tax-Related Deadlines - Beginning on or after June 27, 2024, the Director of Finance shall determine when IRC
Section 7508A, related to postponement of certain federal tax-related deadlines, applies for California purposes to a taxpayer affected by a state of emergency declared by the Governor or a federally declared disaster . Impacted taxpayers can request an additional relief period if the state postponement period expires before the federal postponement period by filing form FTB 3872, California Disaster Relief Request for Postponement of Tax Deadlines . For more information, get form
FTB 3872 and see R&TC Section 18572 .
Special Rules for Certain Distributions from Qualified IRC Section
529 T uition Plans - The federal Consolidated Appropriations Act (CAA),
2023, allows qualified IRC Section 529 tuition plans that have been maintained for 15 years to rollover to a Roth IRA without a tax or penalty . Under the federal law, rollover distributions from an IRC
Section 529 plan to a Roth IRA after December 31, 2023, will be treated in the same manner as the earnings and contributions of a Roth IRA .
California law does not conform to this federal provision . Rollover distribution from an IRC Section 529 plan to a Roth IRA is includible in California taxable income and subject to an additional tax of
2½% .
For more information, see Schedule CA (540) instructions and get form
FTB 3805P , Additional Taxes on Qualified Plans (including IRAs) and
Other Tax-Favored Accounts .
Catch-Up Contributions for Certain Individuals

• For taxable years beginning on or after January 1, 2024, the federal CAA, 2023, provides for the indexing for the $1,000 catch-up contribution to an IRA for individuals age 50 or older . The CAA, 2023, also increases certain contribution amounts, including catch-up contributions for individuals age 50 or over as defined in IRC Section 414(v) . California law does not conform to these federal provisions . Any amount contributed that exceeds the contribution amount allowed for California may need to be included in income for California purposes . Any distribution from contributions in excess of the California limit may become taxable when distributed . For more information, see Schedule CA (540) instructions and get FTB Pub . 1005, Pension and Annuity Guidelines .

Wildfire Mitigation Payment - For taxable years beginning on or after
January 1, 2024, and before January 1, 2029, California law allows a qualified taxpayer an exclusion from gross income for any amount received as a California qualified wildfire loss mitigation payment through the California Wildfire Mitigation Financial Assistance Program .
For more information, see Schedule CA (540) instructions and R&TC
Section 17138 .8 .
Voluntary Contribution - You may contribute to the following new funds:
•
Prevention of Animal Homelessness and Cruelty Voluntary T ax
Contribution Fund

• California ALS Research Network Voluntar y Tax Contribution Fund

State Disability Insurance - For taxable years beginning on or after
January 1, 2024, California removes the taxable wage limit and maximum withholdings for each employee subject to State Disability
Insurance (SDI) contributions . All wages are taxable for the purpose of computing SDI worker contributions . As a result, the excess SDI
(or VPDI) withheld line has been removed from the personal income tax return by updating the line as "reserved for future use ." For more information, go to the Employment Development Department (EDD) website at edd.ca.gov .
R&TC Section 41 Reporting Requirements
Taxpayers should file form FTB 4197 with the tax return to report tax expenditure items as part of the FTB's annual reporting requirements under R&TC Section 41 . "Tax expenditure" means a credit, deduction, exclusion, exemption, or any other tax benefit provided for by the state .
The FTB uses information from form FTB 4197 for reports required by the
California Legislature . Taxpayers that have a reporting requirement for any of the following should file form FTB 4197:
•
For taxable years beginning on or after January 1, 2024, and before January 1, 2029, qualified taxpayers who benefited from the exclusion from gross income for any amount received as a California qualified wildfire loss mitigation payment through the California
Wildfire Mitigation Financial Assistance Program .
•
For taxable years beginning on or after January 1, 2020, and before January 1, 2028, qualified taxpayers who benefited from the exclusion from gross income for any qualified amount received in a settlement from Pacific Gas and Electric (PG&E) Company or its subsidiar y relating to the 2019 Kincade Fire .

• For taxable years beginning on or after January 1, 2020, and before January 1, 2028, qualified taxpayers who benefited from the exclusion from gross income for any qualified amount received in a settlement from PG&E Company or its subsidiar y relating to the

2020 Zogg Fire .

• For taxable years beginning on or after January 1, 2020, and before

January 1, 2028, taxpayers who benefited from the exclusion from gross income for certain emergency financial aid grants received by a postsecondar y education student .

• For taxable years beginning on or after January 1, 2021, and before

January 1, 2026, taxpayers who benefited from the exclusion from gross income for the amount of student loans discharged under the ARP
A for the following: loans provided expressly for post-secondary educational expenses if the loans were made, insured, or guaranteed by a federal, state or local government entity, or an eligible educational institution; private education loans; loans made by certain educational institutions/organizations by tax-exempt organizations to refinance a loan .
•
For taxable years beginning before January 1, 2027, qualified taxpayers who benefited from the exclusion from gross income for any amount received in a settlement from Southern California Edison for claims relating to the 2017 Thomas Fire or the 2018 Woolsey Fire .
•
For taxable years beginning on January 1, 2022, and before
January 1, 2027, taxpayers who benefited from the exclusion of gross income for any amount received as a rebate, voucher , or other financial incentive issued by a public water system, as defined, local government, or state agency for participation in a turf replacement water conservation program .
Page 6 Personal Income Tax Booklet 2024

• For taxable years beginning on or after January 1, 2021, taxpayers who benefited from the exclusion from gross income for the

Paycheck Protection Program (PPP) loans forgiveness, other loan forgiveness, the Economic Injury Disaster Loan (EIDL) advance grant, restaurant revitalization grant, or shuttered venue operator grant, and related eligible expense deductions .

• For taxable years beginning on or after January 1, 2020, and before

January 1, 2030, a taxpayer operating a commercial cannabis activity that is licensed under California Medicinal and Adult-Use Cannabis
Regulation and Safety Act (CA MAUCRSA) .
For more information, get form FTB 4197 .
Other Important Information
Use Tax - For taxable years beginning on or after January 1, 2023, and before January 1, 2029, you may not report business purchases subject to use tax on your income tax return if you make more than $10,000 in purchases subject to use tax (excluding vehicles, vessels, and aircraft) per calendar year and have not paid use tax on those purchases to a retailer engaged in business in California or to a retailer authorized by the California Department of Tax and Fee Administration to collect the tax . For other use tax requirements, see specific line instructions for
Form 540, line 91 and R&TC Section 6225 .
Federal Veterans Auto and Education Improvement Act (VAEIA) of 2022 - The VAEIA was enacted on January 5, 2023, and made amendments to the federal Servicemembers Civil Relief Act (SCRA) .
California conforms to the following VAEIA provisions:

• A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United

States solely to be with the servicemember in compliance with the servicemember's military orders .

• For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following:

The residence or domicile of the servicemember .
The residence or domicile of the spouse .
The permanent duty station of the servicemember .

For more information, get FTB Pub . 1032 .
Federal CAA, 2023 - The CAA, 2023, was enacted on
December 29, 2022, and it includes the federal Setting Every Community
Up for Retirement Enhancement (SECURE) 2 .0 Act of 2022 . In general, the R&TC conforms to the changes to the retirement provisions under the SECURE 2 .0 Act . For more general information, refer to the federal act and the California R&TC .
No-cost or Low-cost Health Care Coverage Information - For taxable years beginning on or after January 1, 2023, we added a new health care coverage information question on the tax return . If you are interested in no-cost or low-cost health care coverage information, check the "Yes" box on Form 540, Side 5 . See specific line instructions for Form 540,
Health Care Coverage Information section .
Timeliness Penalty Abatement - For taxable years beginning on or after
January 1, 2022, an individual taxpayer may elect to request a one-time abatement of a failure-to-file or failure-to-pay timeliness penalty either orally or in writing, if certain conditions are met . For more information, see specific line instructions for Form 540, Interest and Penalties section, and R&TC Section 19132 .5 .
Young Child Tax Credit Expansion - For taxable years beginning on or after January 1, 2022, California expanded the YCTC eligibility to include an eligible individual with a qualifying child who would otherwise have been allowed the California EITC but the individual has earned income of zero dollars or less, does not have net losses in excess of $34,602 in the current taxable year, and does not have wages, salaries, tips, and other employee compensation in excess of $34,602 in the current taxable year . For more information, get form FTB 3514, or go to ftb.ca.gov and search for yctc .
Foster Youth Tax Credit - For taxable years beginning on or after
January 1, 2022, the refundable FYTC is available to an individual and/or spouse/RDP age 18 to 25, who is allowed the California EITC for the taxable year, was in foster care while 13 years of age or older and placed through the California foster care system . For the current taxable year, the maximum amount of credit allowable for each eligible taxpayer is
$1,154 and the credit amount phases out as earned income exceeds the threshold amount of $26,626 and completely phases out at $31,951 . For more information, see specific line instructions for Form 540, line 77, and get form FTB 3514, see R&TC Section 17052 .2, or go to ftb.ca.gov and search for fytc .
Voter Registration Information - For taxable years beginning on or after
January 1, 2022, we added a Voter Registration Information checkbox on the tax return . For more information, see specific line instructions for
Form 540, Voter Information section .
Federal Acts - In general, the R&TC does not conform to the changes under the following federal acts . California taxpayers continue to follow the IRC as of the specified date of January 1, 2015, with modifications . For specific adjustments due to the following acts, see
Schedule CA (540) instructions .

• American Rescue Plan Act (ARPA) of 2021 (enacted on

March 11, 2021)

• Consolidated Appropriations Act (CAA), 2021 (enacted on

December 27, 2020)

• Coronavirus Aid, Relief, and Economic Security (CARES) Act

(enacted on March 27, 2020)

• Setting Every Community Up for Retirement Enhancement (SECURE)

Act (enacted on December 20, 2019)
Gross Income Exclusion for Bruce's Beach - Effective September 30, 2021,
California law allows an exclusion from gross income for the first time sale in the taxable year in which the land within Manhattan State Beach, known as "Peck's Manhattan Beach Tract Block 5" and commonly referred to as
"Bruce's Beach" is sold, transferred, or encumbered . A recipient's gross income does not include the following:

• Any sale, transfer, or encumbrance of Bruce's Beach;
• Any gain, income, or proceeds received that is directly derived from the sale, transfer, or encumbrance of Bruce's Beach .

For more information, get Schedule D (540), California Capital Gain or
Loss Adjustment .
Moving Expense Deduction - For taxable years beginning on or after
January 1, 2021, taxpayers should file California form FTB 3913, Moving
Expense Deduction, to claim moving expense deductions . Attach the completed form FTB 3913 to Form 540 . For more information, see
Schedule CA (540) instructions and get form FTB 3913 .
Elective Tax for Pass-Through Entities (PTE) and Credit for Owners -
For taxable years beginning on or after January 1, 2021, and before
January 1, 2026, California law allows an entity taxed as a partnership or an "S" corporation to annually elect to pay an elective tax at a rate of
9 .3% based on its qualified net income . The election shall be made on an original, timely filed return and is irrevocable for the taxable year .
The law allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a qualified entity that elects to pay the elective tax, in an amount equal to 9 .3% of the partner's, shareholder's, or member's pro rata share or distributive share and guaranteed payments of qualified net income subject to the election made by the qualified entity . Generally, a disregarded business entity and its partners or members cannot receive the credit, except for a disregarded single member limited liability company (SMLLC) that is owned by an individual, fiduciary, estate, or trust subject to personal income tax . For more information, go to ftb.ca.gov and search for pte elective tax and get the following PTE elective tax forms and instructions:

• Form FTB 3893, Pass-Through Entity Elective Tax Payment Voucher
• Form FTB 3804, Pass-Through Entity Elective Tax Calculation
• Form FTB 3804-CR, Pass-Through Entity Elective Tax Credit

Personal Income Tax Booklet 2024 Page 7

Dependent Exemption Credit with No ID - For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for a Social Security Number (SSN) and a federal Individual Taxpayer
Identification Number (ITIN) may provide alternative information to the
FTB to identify the dependent . For more information, get form FTB 3568,
Alternative Identifying Information for the Dependent Exemption Credit .
Taxpayers may amend their tax return beginning with taxable year 2018 to claim the dependent exemption credit . If claiming a refund, taxpayers must amend their returns within the statute of limitations . For more information on how to amend your tax returns, see "Instructions for
Filing a 2024 Amended Return ."
Worker Status: Employees and Independent Contractors - Some individuals may be classified as independent contractors for federal purposes and employees for California purposes, which may also cause changes in how their income and deductions are classified .
Proposition 22 was operative as of December 16, 2020, and may affect a taxpayer's worker classification . For more information, see Schedule
CA (540) instructions .
Minimum Essential Coverage Individual Mandate - For taxable years beginning on or after January 1, 2020, California law requires residents and their dependents to obtain and maintain minimum essential coverage, also referred to as qualifying health care coverage . Individuals who fail to maintain qualifying health care coverage for any month during the taxable year will be subject to a penalty unless they qualify for an exemption . For more information, see specific line instructions for
Form 540, line 92, or get the following health care forms, instructions, and publications:

• Form FTB 3853, Health Coverage Exemptions and Individual Shared

Responsibility Penalty

• Form FTB 3895, California Health Insurance Marketplace Statement
• FTB Pub . 3895B, California Instructions for Filing Federal Forms

1094-B and 1095-B

• FTB Pub . 3895C, California Instructions for Filing Federal Forms

1094-C and 1095-C
Small Business Accounting/Percentage of Completion Method - For taxable years beginning on or after January 1, 2019, California law generally conforms to the TCJA's definition of small businesses as taxpayers whose average annual gross receipts over three years do not exceed a certain amount . For the current taxable year, the threshold amount is $30 million . These small businesses are exempt from the requirement of using the Percentage of Completion Method of accounting for any construction contract if the contract is estimated to be completed within two years from the date the contract was entered into . A taxpayer may elect to apply the provision regarding accounting for long term contracts to contracts entered into on or after January 1, 2018 .
Native American Earned Income Exemption - For taxable years beginning on or after January 1, 2018, federally recognized tribal members living in California Indian country who earn income from any federally recognized California Indian country are exempt from California taxation . This exemption applies only to earned income . Enrolled tribal members who receive per capita income must reside in their affiliated tribe's Indian country to qualify for tax exempt status . Additional information can be found in the instructions for Schedule CA (540) and form FTB 3504, Enrolled Tribal Member Certification .
Schedule X, California Explanation of Amended Return Changes - Use
Schedule X to determine any additional amount you owe or refund due to you, and to provide reason(s) for amending your previously filed income tax return . For additional information, see "Instructions for Filing a 2024 Amended Return ."
Improper Withholding on Severance Paid to Veterans - The federal
Combat-Injured Veterans Tax Fairness Act of 2016 gives veterans who retired from the Armed Forces for medical reasons additional time to claim a refund if they had taxes improperly withheld from their severance pay . If you filed an amended return with the IRS on this issue, you have two years to file your amended California return .
California Achieving a Better Life Experience (ABLE) Program - For taxable years beginning on or after January 1, 2016, the California
Qualified ABLE Program was established and California law generally conforms to the federal income tax treatment of ABLE accounts .
Additional information can be found in the instructions for form
FTB 3805P , Additional Taxes on Qualified Plans (Including IRAs) and
Other Tax-Favored Accounts .
Electronic Funds Withdrawal (EFW) - Make extension or estimated tax payments using tax preparation software . Check with your software provider to determine if they support EFW for extension or estimated tax payments .
Payments and Credits Applied to Use Tax - For taxable years beginning on or after January 1, 2015, if a taxpayer includes use tax on their personal income tax return, payments and credits will be applied to use tax first, then towards income tax, interest, and penalties . For more information, see specific line instructions for Form 540, line 91 .
Mandatory Electronic Payments - You are required to remit all your payments electronically once you make an estimated tax or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000 . Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically . The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically .
Individuals that do not send the payment electronically will be subject to a 1% noncompliance penalty .
You can request a waiver from mandatory e-pay if one or more of the following is true:

• You have not made an estimated tax or extension payment in excess of $20,000 during the current or previous taxable year .
• Your total tax liability reported for the previous taxable year did not exceed $80,000 .
• The amount you paid is not representative of your total tax liability .

For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay . Electronic payments can be made using Web Pay on the FTB's website, EFW as part of the e-file return, or your credit card .
Estimated Tax Payments - Taxpayers are required to pay 30% of the required annual payment for the 1st required installment, 40% of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment, and 30% of the required annual payment for the 4th required installment .
Taxpayers with a tax liability less than $500 ($250 for married/RDP filing separately) do not need to make estimated tax payments .
Backup Withholding - With certain limited exceptions, payers that are required to withhold and remit backup withholding to the IRS are also required to withhold and remit to the FTB on income sourced to
California . If the payee has backup withholding, the payee must contact the FTB to provide a valid taxpayer identification number before filing the tax return . Failure to provide a valid taxpayer identification number may result in a denial of the backup withholding credit . For more information, go to ftb.ca.gov and search for backup withholding .
Registered Domestic Partners (RDPs) - Under California law, RDPs must file their California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status . RDPs have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified .
If you entered into a same sex legal union in another state, other than a marriage, and that union has been determined to be substantially equivalent to a California registered domestic partnership, you are required to file a California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status .
For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP , unless otherwise specified .
When we use the initials RDP , they refer to both a California registered domestic "partner" and a California registered domestic "partnership," as applicable . For more information on RDPs, get FTB Pub . 737 .
Page 8 Personal Income Tax Booklet 2024

Direct Deposit Refund - You can request a direct deposit refund on your tax return whether you e-file or file a paper tax return . Be sure to fill in the routing and account numbers carefully and double-check the numbers for accuracy to avoid it being rejected by your bank .
Direct Deposit for ScholarShare 529 College Savings Plans - If you have a ScholarShare 529 College Savings Plan account maintained by the ScholarShare Investment Board, you may have your refund directly deposited to your ScholarShare account . Go to scholarshare529.com for instructions .
California Disclosure Obligations - If the individual was involved in a reportable transaction, including a listed transaction, the individual may have a disclosure requirement . Attach federal Form 8886, Reportable
Transaction Disclosure Statement, to the back of the California tax return along with any other supporting schedules . If this is the first time the reportable transaction is disclosed on the tax return, send a duplicate copy of the federal Form 8886 to the address below . The FTB may impose penalties if the individual fails to file federal Form 8886, or fails to provide any other required information . A material advisor is required to provide a reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor .

# TAX SHELTER FILING

ABS 389 MS F340

# FRANCHISE TAX BOARD

PO BOX 1673
SACRAMENTO CA 95812-9900
For more information, go to ftb.ca.gov and search for disclosure obligation.
Personal Income Tax Booklet 2024 Page 9

Which Form Should I Use? e-file and you won't have to decide which form to use!
The software will select the correct form for you.
Were you and your spouse/RDP residents during the entire year 2024?
Yes. Check the chart below to see which form to use.
No. Use Form 540NR. To download or order the California Nonresident or Part-Year Resident Booklet, go to ftb.ca.gov/forms or see "Where to Get Income Tax Forms and Publications."
Blank
Form 540 2EZ
Form not included in this booklet. If you qualify to use Form 540 2EZ, see "Where To Get Income
Tax Forms and Publications" to download or order this form.
Filing Status Single, married/RDP filing jointly, head of household, qualifying surviving spouse/RDP
Any filing status
Dependents 0-3 allowed All dependents you are entitled to claim
Amount of Income Total income of:
•$100,000 or less if single or head of household
•$200,000 or less if married/RDP filing jointly or qualifying surviving spouse/RDP
Y ou cannot use Form 540 2EZ if you (or your spouse/RDP) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $18,390 if single; $36,730 if married/RDP filing jointly or qualifying surviving spouse/RDP; or $26,030 if head of household.
Any amount of income
Sources of Income Only income from:
•Wages, salaries, and tips
•Taxable interest, dividends, and pensions
•Taxable scholarship and fellowship grants (only if reported on federal Form(s) W-2)

• Capital gains from mutual funds (reported on federal Form 1099-DIV, box 2a only)

•Unemployment compensation reported on federal
•Paid Family Leave Insurance
•U.S. social security benefits
•Tier 1 and tier 2 railroad retirement payments
All sources of income
Adjustments to
Income
No adjustments to income All adjustments to income
Standard Deduction Allowed Allowed
Itemized Deductions No itemized deductions All itemized deductions
Payments Only withholding shown on federal Form(s) W-2 and 1099-R
•Withholding from all sources
•Estimated tax payments
•Payments made with extension
Tax Credits •Refundable California earned income tax credit
•Refundable young child tax credit
•Refundable foster youth tax credit
•Personal exemption credit
•Senior exemption credit
•Up to three dependent exemption credits
•Nonrefundable renter's credit
All tax credits
Other Taxes Only tax computed using the 540 2EZ Table All taxes
If you qualify to use Form 540 2EZ, y ou may be eligible to use CalFile.
Visit ftb.ca.gov and search for calfile. It's fast, easy, and free.
If you don't qualify for CalFile, you qualify for e-file.
Go to ftb.ca.gov and search for efile options.
Page 10 Personal Income Tax Booklet 2024

2024 Instructions for Form 540
California Resident Income Tax Return
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).
Before You Begin
Complete your federal income tax return Form 1040, U.S. Individual
Income Tax Return, or Form 1040-SR, U.S. Tax Return for Seniors, before you begin your Form 540, California Resident Income Tax Return.
Use information from your federal income tax return to complete your
Form 540. Complete and mail Form 540 by April 15, 2025. If unable to mail your tax return by this date, see "Important Dates" at the beginning of this booklet. Also, see "Interest and Penalties" section for information regarding a one-time timeliness penalty abatement.
You may qualify for the federal earned income credit.
See "$$$ for You" at the beginning of this booklet for more information.
Note: The lines on Form 540 are numbered with gaps in the line number sequence. For example, line 20 through line 30 do not appear on Form 540, so the line number that follows line 19 on Form 540 is line 31.
Caution: Form 540 has six sides. When filing Form 540, you must send all six sides to the Franchise Tax Board (FTB) and Side 6 must be signed.
If you need to amend your California resident income tax return, complete an amended Form 540 and check the box at the top of
Form 540 indicating AMENDED return. Attach Schedule X, California
Explanation of Amended Return Changes, to the amended Form 540. For specific instructions, see "Instructions for Filing a 2024 Amended Return."
To use our automated phone service and codes, call
800.338.0505. For the complete code list, see "Automated
Phone Service."
Filling in Your Tax Return

• Use black or blue ink on the tax return you send to the FTB.
• Enter your social security number(s) or individual taxpayer identification number(s) at the top of Form 540, Side 1 through Side 6.
• Print numbers and CAPITAL LETTERS in the space provided. Be sure to line up dollar amounts.
• If you do not have an entry for a line, leave it blank unless the instructions for a line specifically tell you to enter -0-. Do not enter a dash or the word "NONE."

Name(s) and Address
Print your first name, middle initial, last name, and street address in the spaces provided at the top of the form.
Suffix
Use the Suffix field for generational name suffixes such as "SR", "JR",
"III", "IV". Do not enter academic, professional, or honorary suffixes.
Additional Information
Use the Additional Information field for "In-Care-Of" name and other supplemental address information only .
Foreign Address
If you have a foreign address, follow the country's practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. Do not abbreviate the country name.
Principal Business Activity (PBA) Code
For federal Schedule C (Form 1040), Profit or Loss From Business
(Sole Proprietorship), business filers, enter the numeric PBA code from federal Schedule C (Form 1040), line B.
Date of Birth (DOB)
Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing status is married/RDP filing jointly or married/RDP filing separately, enter the DOBs in the same order as the names.
Prior Name
If you or your spouse/RDP filed your 2023 tax return under a different last name, write the last name only from the 2023 tax return.
Social Security Number (SSN) or Individual
Taxpayer Identification Number (ITIN)
Enter your SSN in the spaces provided. If filing a joint tax return, enter the SSNs in the same order as the names.
If you do not have an SSN because you are a nonresident or resident alien for federal tax purposes, and the Internal Revenue Service (IRS) issued you an ITIN, enter the ITIN in the space for the SSN. An ITIN is a tax processing number issued by the IRS to foreign nationals and others who have a federal tax filing requirement and do not qualify for an SSN.
It is a nine-digit number that always starts with the number 9.
Principal Residence
If you are under 18 years old or have not filed a California resident income tax return in the prior year, then leave the county and principal/physical address fields blank.
Only complete this section if you are age 18 or older and you have filed a
California resident income tax return in the prior year.

• County - Enter the county where you have your principal/physical residence on the date that you file your Form 540. If you reside in a foreign country at the time of filing, leave the county field blank.
• If your principal/physical residence address at the time of filing is the same as the address you provided at the top of this form, check the box provided on this line.
• If your principal/physical residence address at the time of filing is different from the address at the top of this form, provide the address of your principal/physical residence in the spaces provided.
• If you reside in a foreign country at the time of filing, enter the city, province or state, and country in the city field. Follow the country's practice for entering the postal code. Do not abbreviate the country name.

Filing Status
Line 1 through Line 5 - Filing Status
Check only one box for line 1 through line 5. Enter the required additional information if you checked the box on line 3 or line 5. For filing status requirements, see page 4.
Usually, your California filing status must be the same as the filing status you used on your federal income tax return.
Exception for Married Taxpayers Who File a Joint Federal Income Tax
Return - You may file separate California returns if either spouse was either of the following:

• An active member of the United States Armed Forces or any auxiliary military branch during 2024.
• A nonresident for the entire year and had no income from California sources during 2024.

Caution - Community Property States: If either spouse earned
California source income while domiciled in a community property state, the community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception. For more information, get FTB Pub. 1031, Guidelines for Determining Resident
Status.
If you had no federal filing requirement, use the same filing status for
California you would have used to file a federal income tax return.
Registered domestic partners (RDPs) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for
California. If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership.
Personal Income Tax Booklet 2024 Page 11

Instructions: Form 540 e-file at ftb.ca.gov
If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2024, you must file Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.
Exemptions
Line 6 - Can be Claimed as Dependent
Check the box on line 6 if someone else can claim you or your spouse/RDP as a dependent on their tax return, even if they chose not to.
If you are married or in an RDP and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.
Line 7 - Personal Exemptions
Did you check the box on line 6?
No Follow the instructions on Form 540, line 7.
Yes Ignore the instructions on Form 540, line 7. Instead, enter in the box on line 7 as shown below for your filing status:

• Single or married/RDP filing separately, enter -0-.
• Head of household, enter -0-.
• Married/RDP filing jointly and both you and your spouse/RDP can be claimed as dependents, enter -0-.
• Married/RDP filing jointly and only one spouse/RDP can be claimed as a dependent, enter 1.

Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 8 - Blind Exemptions
The first year you claim this exemption credit, attach a doctor's statement to the back of Form 540 indicating you or your spouse/RDP are visually impaired. If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
Visually impaired means not capable of seeing better than 20/200 while wearing glasses or contact lenses, or if your field of vision is not more than 20 degrees.
Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 9 - Senior Exemptions
If you were 65 years of age or older by December 31, 2024*, you should claim an additional exemption credit on line 9. If you are married/or an RDP , each spouse/RDP 65 years of age or older should claim an additional credit. You may contribute all or part of this credit to the
California Seniors Special Fund. See "Voluntary Contribution Fund
Descriptions" for more information.

• If your 65th birthday is on January 1, 2025, you are considered to be age 65 on December 31, 2024.

Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 10 - Dependent Exemptions
To claim an exemption credit for each of your dependents, you must write each dependent's first and last name, SSN or ITIN, and relationship to you in the space provided. If you are claiming more than three dependents, attach a statement with the required dependent information to your tax return. The persons you list as dependents must be the same persons you listed as dependents on your federal income tax return.
If you filed form FTB 3568, Alternative Identifying Information for the
Dependent Exemption Credit, to qualify to claim your dependents for
California purposes, the dependents you claim on your California income tax return may not match those claimed on your federal income tax return. Count the number of dependents listed and enter the total in the box on line 10. Multiply the number you entered by the pre-printed dollar amount and enter the result.
For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for an SSN and a federal ITIN may provide alternative information to the
FTB to identify the dependent.
To claim the dependent exemption credit, taxpayers complete form

FTB 3568, attach the form and required documentation to their tax return, and write "no id" in the SSN field of line 10, Dependents, on Form 540. For each dependent being claimed that does not have an SSN and an ITIN, a form FTB 3568 must be provided along with supporting documentation.
If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
Taxpayers may amend their tax returns beginning with taxable year 2018 to claim the dependent exemption credit. These taxpayers should complete an amended Form 540, write "no id" in the SSN field on the
Dependents line, and attach Schedule X. To complete Schedule X, check box m for "Other" on Part II, line 1, and write the explanation
"Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended tax return and Schedule X. If taxpayers do not claim the dependent exemption credit on their original 2024 tax return, they may amend their 2024 tax return following the same procedures used to amend their previous year amended tax returns beginning with taxable year 2018. If claiming a refund, taxpayers must amend their returns within the statute of limitations. For more information, get FTB Notice 2021-01.
If your dependent child was born and died in 2024 and you do not have an SSN or an ITIN for the child, write "Died" in the space provided for the
SSN and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
Line 11 - Exemption Amount
Add line 7 through line 10 and enter the total dollar amount of all exemptions for personal, blind, senior, and dependent.
Taxable Income
Refer to your completed federal income tax return to complete this section.
Line 12 - State Wages
Enter the total amount of your state wages from all states from each of your federal Form(s) W-2, Wage and Tax Statement.
This amount appears on federal Form W-2, box 16.
If you received wages and do not have a federal Form W-2, see "Filing
Your Tax Return."
Line 13 - Federal Adjusted Gross Income (AGI) from federal Form 1040 or Form 1040-SR, line 11
RDPs who file a California tax return as married/RDP filing jointly and have no RDP adjustments between federal and California, combine their individual AGIs from their federal tax returns filed with the IRS. Enter the combined AGI on line 13.
RDP adjustments include but are not limited to the following:

• Transfer of property between spouses/RDPs
• Capital loss
• Transactions between spouses/RDPs
• Sale of residence
• Dependent care assistance
• Investment interest
• Qualified residence interest acquisition loan & equity loan
  • Expense depreciation property limits
  • Individual Retirement Account
  • Interest education loan

Page 12 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540

• Rental real estate passive loss
• Rollover of publicly traded securities gain into specialized small business investment companies

RDPs filing as married/RDP filing separately, former RDPs filing single, and RDPs with RDP adjustments will use the California RDP
Adjustments Worksheet in FTB Pub. 737, Tax Information for Registered
Domestic Partners, or complete a federal pro forma Form 1040 or
1040-SR. T ransfer the amount from the California RDP Adjustments
Worksheet, line 27, column D, or federal pro forma Form 1040 or
1040-SR, line 11, to Form 540, line 13.
Line 14 - California Adjustments - Subtractions
[from Schedule CA (540), Part I, line 27, column B]
If there are no differences between your federal and California income or deductions, do not file Schedule CA (540), California Adjustments —
Residents.
If there are differences between your federal and California income, e.g., social security benefits, complete Schedule CA (540). Follow the instructions for Schedule CA (540). Enter on line 14 the amount from
Schedule CA (540), Part I, line 27, column B. If a negative amount, see
Schedule CA (540), Part I, line 27 instructions.
Line 15 - Subtotal
Subtract the amount on line 14 from the amount on line 13. Enter the result on line 15. If the amount on line 13 is less than zero, combine the amounts on line 13 and line 14 and enter the result in parentheses.
For example: "(12,325)."
Line 16 - California Adjustments - Additions
[from Schedule CA (540), Part I, line 27, column C]
If there are differences between your federal and California deductions, complete Schedule CA (540). Follow the instructions for Schedule CA (540). Enter on line 16 the amount from
Schedule CA (540), Part I, line 27, column C. If a negative amount, see
Schedule CA (540), Part I, line 27 instructions.
Line 18 - California Itemized Deductions or California
Standard Deduction
Decide whether to itemize your charitable contributions, medical expenses, mortgage interest paid, taxes, etc., or take the standard deduction. Your California income tax will be less if you take the larger of:

• Your California itemized deductions.
• Your California standard deduction.

California itemized deductions may be limited based on federal AGI.
T o compute limitations, use Schedule CA (540). RDPs, use your recalculated federal AGI to figure your itemized deductions.
On federal tax returns, individual taxpayers who claim the standard deduction are allowed an additional deduction for net disaster losses.
For California, deductions for disaster losses are only allowed for those individual taxpayers who itemized their deductions.
If married/or an RDP and filing separate tax returns, you and your spouse/RDP must either both itemize your deductions (even if the itemized deductions of one spouse/RDP are less than the standard deduction) or both take the standard deduction.
If someone else can claim you as a dependent, you may claim the greater of the standard deduction or your itemized deductions. To figure your standard deduction, use the California Standard Deduction
Worksheet for Dependents.
Itemized deductions - Figure your California itemized deductions by completing Schedule CA (540), Part II, line 1 through line 30. Enter the result on Form 540, line 18.
If you did not itemize deductions on your federal income tax return but will itemize deductions for your Form 540, first complete federal Schedule A (Form 1040), Itemized Deductions. Then check the box on Side 5, Part II of the Schedule CA (540) and complete
Part II. Attach both the federal Schedule A (Form 1040) and
California Schedule CA (540) to the back of your tax return.
Standard deduction - Find your standard deduction on the California
Standard Deduction Chart for Most People. If you checked the box on
Form 540, line 6, use the California Standard Deduction Worksheet for
Dependents.
California Standard Deduction Chart for Most People
Do not use this chart if your parent, or someone else, can claim you
(or your spouse/RDP) as a dependent on their tax return.
Your Filing Status Enter On Line 18
1 - Single $5,540
2 - Married/RDP filing jointly $11,080
3 - Married/RDP filing separately $5,540
4 - Head of household $11,080
5 - Qualifying surviving spouse/RDP $11,080
The California standard deduction amounts are less than the federal standard deduction amounts.
California Standard Deduction Worksheet for Dependents
Use this worksheet only if your parent, or someone else, can claim you (or your spouse/RDP) as a dependent on their return.
Use whole dollars only.
1.
Enter your earned income from line 2 of the
"Standard Deduction Worksheet for Dependents'' in the instructions for federal Form 1040 or 1040-SR 1

1. Minimum standard deduction 2 $1,300.00
2. Enter the larger of line 1 or line 2 here 3
3. Enter the amount shown for your filing status:
4. Single or married/RDP filing separately, enter $5,540
5. Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP , enter $11,080

}
4____

1. Standard deduction. Enter the smaller of line 3 or line 4 here and on Form 540, line 18 ... 5

Line 19 - Taxable Income
Capital Construction Fund (CCF) - If you claim a deduction on your federal Form 1040 or 1040-SR, line 15 for the contribution made to a CCF set up under the federal Merchant Marine Act of 1936, reduce the amount you would otherwise enter on line 19 by the amount of the deduction. Next to line 19, write "CCF" and the amount of the deduction.
For more information, get federal Pub. 595, Capital Construction Fund for Commercial Fishermen.
Tax
When figuring your tax, use the correct filing status and taxable income amount.
Line 31 - Tax
To figure your tax, use one or more of the following methods and check the matching box(es) on line 31, as applicable:

• Tax Table - If your taxable income on line 19 is $100,000 or less, use the tax table beginning on page 69. Use the correct filing status column in the tax table.
• Tax Rate Schedules - If your taxable income on line 19 is over

$100,000, use the tax rate schedule for your filing status on page 75.

• FTB 3800 - Generally, use form FTB 3800, Tax Computation for

Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child who was age 18 and under or a
Personal Income Tax Booklet 2024 Page 13

Instructions: Form 540 e-file at ftb.ca.gov full-time student under age 24 on January 1, 2025, and who had more than $2,600 of investment income. Attach form FTB 3800 to the child's Form 540.

• FTB 3803 - If, as a parent, you elect to report your child's interest and dividend income of more than $1,300 but less than $13,000 on your tax return, complete form FTB 3803, Parents' Election to Report Child's Interest and Dividends. File a separate form FTB 3803 for each child whose income you elect to include on your Form 540. Add the amount of tax, if any, from each form FTB 3803, line 9, to the amount of your tax from the tax table or tax rate schedules and enter the result on

Form 540, line 31. Attach form(s) FTB 3803 to your tax return.
To prevent possible delays in processing your tax return or refund, enter the correct tax amount on this line. To automatically figure your tax or to verify your tax calculation, use our online tax calculator. Go to ftb.ca.gov/tax-rates.
CalFile or e-file and you won't have to do the math. Go to ftb.ca.gov and search for efile.
Line 32 - Exemption Credits
Exemption credits reduce your tax. If your federal AGI on line 13 is more than the amount shown below for your filing status, your credits will be limited.
For purposes of computing limitations based upon AGI, RDPs recalculate their AGI using a federal pro forma Form 1040 or
Form 1040-SR, or California RDP Adjustments Worksheet (located in
FTB Pub. 737). If your recalculated federal AGI is more than the amount shown below for your filing status, your credits will be limited.
If your filing status is: Is Form 540, line 13 more than:
Single or married/RDP filing separately $244,857
Married/RDP filing jointly or qualifying surviving spouse/RDP ...$489,719
Head of household $367,291
Yes Complete the AGI Limitation Worksheet that follows.
No Follow the instructions on Form 540, line 32.
AGI Limitation Worksheet
Use whole dollars only. a Enter the amount from Form 540, line 13 a____ b Enter the amount for your filing status on line b:

• Single or married/RDP filing separately ... $244,857
  • Married/RDP filing jointly or qualifying surviving spouse/RDP $489,719
  • Head of household $367,291 } b_ c Subtract line b from line a c d Divide line c by $2,500 ($1,250 if married/RDP filing separately). If the result is not a whole number, round it to the next higher whole number d e Multiply line d by $6 e f Add the numbers from the boxes on Form 540, lines 7, 8, and 9 (not the dollar amounts) f g Multiply line e by line f g h Add the total dollar amount from Form 540, lines 7, 8, and 9 h i Subtract line g from line h. If zero or less, enter -0- i j Enter the number from the box on Form 540, line 10 (not the dollar amount) j k Multiply line e by line j k l Enter the dollar amount from Form 540, line 10 l m Subtract line k from line l. If zero or less, enter -0- m n Add line i and line m. Enter the result here and on Form 540, line 32. n_

Line 34 - Tax from Schedule G-1 and Form FTB 5870A
If you received a qualified lump-sum distribution in 2024 and you were born before January 2, 1936, get California Schedule G-1, Tax on Lump-Sum
Distributions, to figure your tax by special methods that may result in less tax. Attach Schedule G-1 to your tax return.
If you received accumulation distributions from foreign trusts or from certain domestic trusts, get form FTB 5870A, Tax on Accumulation
Distribution of Trusts, to figure the additional tax. Attach form
FTB 5870A to your tax return.
To get these forms, see "Order Forms and Publications."
Special Credits and Nonrefundable Credits
A variety of California tax credits are available to reduce your tax if you qualify. To figure and claim most special credits, you must complete a separate form or schedule and attach it to your Form 540. The Credit
Chart included in this booklet describes the credits and provides the name, credit code, and number of the required form or schedule. Many credits are limited to a certain percentage or a certain dollar amount. In addition, the total amount you may claim for all credits is limited by tentative minimum tax (TMT); go to Box A to see if your credits are limited.
If you are not claiming any special credits, go to line 40 and line 46 to see if you qualify for the Nonrefundable Child and Dependent Care
Expenses Credit or the Nonrefundable Renter's Credit.
Box A - Did you complete federal Schedule C, D, E, or F and claim or receive any of the following (Note: If your business gross receipts are less than $1,000,000 from all trades or businesses, you do not have to report alternative minimum tax
(AMT). For more information, see line 61 instructions.):

• Accelerated depreciation in excess of straight-line
• Intangible drilling costs
• Depletion
• Circulation expenditures
• Research and experimental expenditures
• Mining exploration/development costs
• Amortization of pollution control facilities
• Income/loss from tax shelter farm activities
• Income/loss from passive activities
• Income from long-term contracts using the percentage of completion method
• Pass-through AMT adjustment from an estate or trust reported on Schedule K-1 (541), Beneficiary's Share of

Income, Deductions, Credits, etc.
Yes Get and complete Schedule P (540), Alternative Minimum
Tax and Credit Limitations - Residents. See "Order Forms and Publications."
No Go to Box B.
Box B - Did you claim or receive any of the following:

• Investment interest expense
• Income from incentive stock options in excess of the amount reported on your tax return
• Income from installment sales of certain property

Yes Get and complete Schedule P (540). See "Order Forms and Publications."
No Go to Box C.
Box C - If your filing status is: Is Form 540, line 17 more than:
Single or head of household $337,678
Married/RDP filing jointly or qualifying surviving spouse/RDP . $450,238
Married/RDP filing separately $225,115
Yes Get and complete Schedule P (540). See "Order Forms and Publications."
No Your credits are not limited. Go to the instructions for line 40.
Page 14 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540
Line 40 - Nonrefundable Child and Dependent Care
Expenses Credit — Code 232
Claim this credit if you paid someone to care for your qualifying child under the age of 13, other dependent who is physically or mentally incapable of caring for him or herself, or spouse/RDP if physically or mentally incapable of caring for him or herself. The care must be provided in California. To claim this credit, your federal AGI must be
$100,000 or less and you must complete and attach form FTB 3506,
Child and Dependent Care Expenses Credit.
Line 43 through Line 45 - Additional Special Credits
A code identifies each credit. To claim only one or two credits, enter the credit name, code, and amount of the credit on line 43 and line 44.
To claim more than two credits, use Schedule P (540), Part III. Get
Schedule P (540) instructions, "How to Claim Your Credits."
Important: Attach Schedule P (540) and any supporting schedules or statements to your Form 540.
Carryovers: If you claim a credit with carryover provisions and the amount of the credit available this year exceeds your tax, carry over any excess credit to future years until the credit is used (unless the carryover period is a fixed number of years). If you claim a credit carryover for an expired credit, use form FTB 3540, Credit Carryover and Recapture Summary, to figure the amount of the credit. Otherwise, enter the amount of the credit on Schedule P (540), Part III, and do not attach form FTB 3540.
Credit for Joint Custody Head of Household — Code 170
You may not claim this credit if you used the married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP filing status.
Claim the credit if unmarried and not an RDP at the end of 2024 (or if married/or an RDP , you lived apart from your spouse/RDP for all of 2024 and you used the married/RDP filing separately filing status); and if you furnished more than one-half the household expenses for your home that also served as the main home of your child, step-child, or grandchild for at least 146 days but not more than 219 days of the taxable year. If the child is married/or an RDP , you must be entitled to claim a dependent exemption credit for the child.
Also, the custody arrangement for the child must be part of a decree of dissolution or legal separation or part of a written agreement between the parents where the proceedings have been initiated, but a decree of dissolution or legal separation has not yet been issued.
Use the worksheet below to figure the Joint Custody Head of Household credit using whole dollars only.

1. Enter the amount from Form 540, line 35 1
2. Credit percentage — 30% 2 .30
3. Credit amount. Multiply line 1 by line 2.

Enter the result or $592, whichever is less 3
If you qualify for the Credit for Joint Custody Head of Household and the
Credit for Dependent Parent, claim only one credit. Select the credit that allows the maximum benefit.
Credit for Dependent Parent — Code 173
You may not claim this credit if you used the single, head of household, qualifying surviving spouse/RDP , or married/RDP filing jointly filing status.
Claim this credit only if all of the following apply:

• You were married/or an RDP at the end of 2024 and you used the married/RDP filing separately filing status.
• Your spouse/RDP was not a member of your household during the last six months of the year.
• You furnished over one-half the household expenses for your dependent mother's or father's home, whether or not she or he lived in your home.

To figure the amount of this credit, use the worksheet for the Credit for
Joint Custody Head of Household within this line instructions. If you qualify for the Credit for Joint Custody Head of Household and the Credit for Dependent Parent, claim only one. Select the credit that will allow the maximum benefit.
Credit for Senior Head of Household — Code 163
You may claim this credit if you:

• Were 65 years of age or older on December 31, 2024*.
• Qualified as a head of household in 2022 or 2023 by providing a household for a qualifying individual who died during 2022 or 2023.
• Did not have AGI over $95,779 for 2024.
• If your 65th birthday is on January 1, 2025, you are considered to be age 65 on December 31, 2024.

If you meet all the conditions listed for this credit, you do not need to qualify to use the head of household filing status for 2024 in order to claim this credit.
Use this worksheet to figure this credit using whole dollars only.

1. Enter the amount from Form 540, line 19 1
2. Credit percentage — 2% 2 .02
3. Credit amount. Multiply line 1 by line 2.

Enter the result or $1,806, whichever is less 3
Credit for Child Adoption Costs — Code 197
For the year in which an adoption decree or an order of adoption is entered (e.g., adoption is final), claim a credit for 50% of the cost of adopting a child who was both:

• A citizen or legal resident of the United States.
• In the custody of a California public agency or a California political subdivision.

Treat a prior unsuccessful attempt to adopt a child (even when the costs were incurred in a prior year) and a later successful adoption of a different child as one effort when computing the cost of adopting the child. Include the following costs if directly related to the adoption process:

• Fees for Department of Social Services or a licensed adoption agency.
• Medical expenses not reimbursed by insurance.
• Travel expenses for the adoptive family.

Note:

• This credit does not apply when a child is adopted from another country or another state, or was not in the custody of a California public agency or a California political subdivision.
• Any deduction for the expenses used to claim this credit must be reduced by the amount of the child adoption costs credit claimed.

Use the worksheet below to figure this credit using whole dollars only.
If more than one adoption qualifies for this credit, complete a separate worksheet for each adoption. The maximum credit allowable is limited to
$2,500 per minor child. Carry over the excess credit to future years until the credit is used.

1. Enter qualifying costs for the child 1
2. Credit percentage — 50% 2 .50
3. Credit amount. Multiply line 1 by line 2.

Do not enter more than $2,500 3
Line 46 - Nonrefundable Renter's Credit
If you paid rent for at least six months in 2024 on your principal residence located in California you may qualify to claim the nonrefundable renter's credit which may reduce your tax. Complete the Nonrefundable Renter's
Credit Qualification Record included in this booklet.
Personal Income Tax Booklet 2024 Page 15

Instructions: Form 540 e-file at ftb.ca.gov
Line 48
Subtract the amount on line 47 from the amount on line 35. Enter the result on line 48. If the amount on line 47 is more than the amount on line 35, enter -0-.
Other Taxes
Attach the specific form or statement required for each item below.
Line 61 - Alternative Minimum Tax (AMT)
If you claim certain types of deductions, exclusions, and credits, you may owe AMT if your total income is more than:

• $120,065 married/RDP filing jointly or qualifying surviving spouse/RDP
• $90,048 single or head of household
• $60,029 married/RDP filing separately

A child under age 19 or a full-time student under age 24 may owe AMT if the sum of the amount on line 19 (taxable income) and any preference items listed on Schedule P (540) and included on the return is more than the sum of $9,450 and the child's earned income.
AMT income does not include income, adjustments, and items of tax preference related to any trade or business of a qualified taxpayer who has gross receipts, less returns and allowances, during the taxable year of less than $1,000,000 from all trades or businesses.
Get Schedule P (540) for more information. See "Order Forms and
Publications."
Line 62 - Mental Health Services Tax
If your taxable income is more than $1,000,000, compute the Mental
Health Services Tax using whole dollars only:

1. Taxable income from Form 540, line 19 1
2. Less 2 $(1,000,000)
3. Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4. Tax rate - 1% 4 .01
5. Mental Health Services Tax - Multiply line 3 by line 4. Enter this amount here and on line 62 5

Line 63 - Other Taxes and Credit Recapture
If you received an early distribution of a qualified retirement plan and were required to report additional tax on your federal tax return, you may also be required to report additional tax on your California tax return. Get form
FTB 3805P , Additional Taxes on Qualified Plans (including IRAs) and Other
Tax-Favored Accounts. If required to report additional tax, report it on line 63 and write "FTB 3805P" to the left of the amount.
In general, California conforms to federal law for income received under IRC
Section 409A on a nonqualified deferred compensation (NQDC) plan and discounted stock options and stock appreciation rights. Income received under IRC Section 409A is subject to an additional 5% tax of the amount required to be included in income plus interest. Include the additional tax, if any, on line 63. Write "NQDC" on the dotted line to the left of the amount.
If you owe interest on deferred tax from installment obligations, include the additional tax, if any, in the amount you enter on line 63. Write "IRC
Section 453A interest" and the amount on the dotted line to the left of the amount on line 63.
If you used form(s):

• FTB 3531, California Competes Tax Credit - Enter only the recaptured amount used. Get the instructions for form FTB 3531, Part III, Credit

Recapture, for more information.

• FTB 3540, Credit Carryover and Recapture Summary
• FTB 3554, New Employment Credit
• FTB 3835, State Historic Rehabilitation Tax Credit

Include the additional tax for credit recapture, if any, on line 63. Write the form number and the amount on the dotted line to the left of the amount on line 63.
Payments
To avoid a delay in the processing of your tax return, enter the correct amounts on line 71 through line 73.
Line 71 - California Income Tax Withheld
Enter the total California income tax withheld from your federal Forms:

• W-2, Wage and Tax Statement, box 17
• W-2G, Certain Gambling Winnings, box 15
• 1099-DIV, Dividends and Distributions, box 16
• 1099-INT, Interest Income, box 17
• 1099-K, Payment Card and Third Party Network Transactions, box 8
• 1099-MISC, Miscellaneous Information, box 16
• 1099-NEC, Nonemployee Compensation, box 5
• 1099-OID, Original Issue Discount, box 14
• 1099-R, Distributions from Pensions, Annuities, Retirement or

Profit-Sharing Plans, IRAs, Insurance Contracts, etc., box 14
Do not include city, local, or county tax withheld, tax withheld by other states, or nonconsenting nonresident (NCNR) member's tax from Schedule K-1 (568), Member's Share of Income, Deductions,
Credits, etc., line 15e. Do not include withholding from Form 592-B,
Resident and Nonresident Withholding Tax Statement, or Form 593, Real
Estate Withholding Statement, on this line. For more information, see instructions for line 73.
Generally, tax should not be withheld on federal Form 1099-MISC or Form 1099-NEC. If you want to pre-pay tax on income reported on federal Form 1099-MISC or Form 1099-NEC, use Form 540-ES,
Estimated Tax for Individuals.
Line 72 - 2024 California Estimated Tax and Other
Payments
Enter the total of any:

• California estimated tax payments you made using 2024

Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.

• Overpayment from your 2023 California income tax return that you applied to your 2024 estimated tax.
• Payment you sent with form FTB 3519, Payment for Automatic

Extension for Individuals.

• California estimated tax payments made on your behalf by an estate, trust, or S corporation on Schedule K-1 (541) or

Schedule K-1 (100S), Shareholder's Share of Income, Deductions,
Credits, etc.
To view payments made or get your current account balance, go to ftb.ca.gov and login or register for MyFTB.
If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments. If you want the estimated tax payments to be divided, notify the FTB before you file the tax returns so the payments can be applied to the proper account. The FTB will accept in writing, any divorce agreement (or court-ordered settlement) or a statement showing the allocation of the payments along with a notarized signature of both taxpayers.
Send statements to:
JOINT ESTIMATE CREDIT ALLOCATION MS F283

# TAXPAYER SERVICES CENTER FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid.
Attach a statement to the front of Form 540 explaining that payments were made under both SSNs. If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
You do not have to make estimated tax payments if you are a nonresident or new resident of California in 2025 and did not have a
California tax liability in 2024.
Page 16 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540
Line 73 - Withholding (Form 592-B and/or Form 593)
Enter the total of California withholding from Forms 592-B and 593.
Attach a copy of Forms 592-B and 593 to the lower front of Form 540,
Side 1.
If your filing status changed after escrow closed and before filing your
California tax return, contact us at 888.792.4900 prior to filing your
California tax return for instructions on how to claim your withholding credit.
Caution: Do not include withholding from federal Form W-2, W-2G, or 1099, or NCNR member's tax from Schedule K-1 (568), line 15e on this line.
Line 75 - Earned Income Tax Credit (EITC)
Enter your Earned Income Tax Credit from form FTB 3514, California
Earned Income Tax Credit, line 20.
Line 76 - Young Child Tax Credit (YCTC)
Enter your Young Child Tax Credit from form FTB 3514, line 28.
Line 77 - Foster Youth Tax Credit (FYTC)
Enter your Foster Youth Tax Credit from form FTB 3514, line 39.
Line 78
For the Claim of Right credit, follow the reporting instructions in
Schedule CA (540), Part II, line 16 under the Claim of Right.
Claim of Right: If you are claiming the tax credit on your California tax return, include the amount of the credit in the total for this line. Write in
"IRC 1341" and the amount of the credit to the left of the amount column.
To determine if you are entitled to this credit, refer to your prior year
California Form 540 or Schedule CA (540) to verify the amount was included in your California taxable income. If the amount repaid under a "Claim of Right" was not originally taxed by California, you are not entitled to claim the credit.
Use Tax
Line 91 - Use Tax
You are required to enter a number on this line. If the amount due is zero, you must check the applicable box to indicate that you either owe no use tax, or you paid your use tax obligation directly to the California
Department of Tax and Fee Administration.
You may owe use tax if you made purchases from out-of-state retailers
(for example, purchases made by telephone, online, by mail, or in person) where California sales or use tax was not paid and you used those items in California.
If you have questions about whether a purchase is taxable, go to the
California Department of Tax and Fee Administration's website at cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115
(TTY:711) (for hearing and speech disabilities).
Some taxpayers are required to report business purchases subject to use tax directly to the California Department of Tax and Fee
Administration. However, they may report certain personal purchases subject to use tax on the FTB income tax return.
You may not report business purchases subject to use tax on your income tax return if you:

• Have or are required to hold a California seller's permit
• Make more than $10,000 in purchases subject to use tax (excluding vehicles, vessels, and aircraft) per calendar year and have not paid use tax on those purchases to a retailer engaged in business in

California or to a retailer authorized by the California Department of
Tax and Fee Administration to collect the tax.

• Are otherwise registered or required to be registered with the California

Department of Tax and Fee Administration to report use tax.
Note: You may not report use tax on your income tax return for certain types of transactions. These types of transactions are described in the instructions in Use Tax Worksheet section.
The Use Tax Worksheet and Estimated Use Tax Lookup Table will help you determine how much use tax to report. If you owe use tax but you do not report it on your income tax return, you must report and pay the tax to the California Department of Tax and Fee Administration. For information on how to report use tax directly to the California Department of Tax and
Fee Administration, go to their website at cdtfa.ca.gov and type "Find
Information About Use Tax" in the search bar.
Failure to report and pay timely may result in the assessment of interest, penalties, and fees.
See page 33 for a general explanation of California use tax.
Use Tax Worksheet
You must use the Use Tax Worksheet to calculate your use tax liability, if any of these apply:

• You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate.
• You owe use tax on any item purchased for use in a trade or business and you are not registered or required to be registered with the

California Department of Tax and Fee Administration to report sales or use tax.

• You owe use tax on purchases of individual items with a purchase price of $1,000 or more each.

Example 1: You purchased a television for $2,000 from an out-of-state retailer that did not collect tax. You must use the Use Tax Worksheet to calculate the tax due on the price of the television, since the price of the television is $1,000 or more.
Example 2: You purchased a computer monitor for $300, a rare coin for $500, and designer clothing for $250 from out-of-state retailers that did not collect tax. Although the total price of all the items is $1,050, the price of each item is less than $1,000. Since none of these individual items are $1,000 or more, you are not required to use the Use Tax
Worksheet and may choose to use the Estimated Use Tax Lookup Table.
If you have a combination of individual non-business items purchased for $1,000 or more each, and/or items purchased for use in a trade or business in addition to individual, non-business items purchased for less than $1,000, you may either:

• Use the Use Tax Worksheet to compute use tax due on all purchases, or
• Use the Use Tax Worksheet to compute use tax due on all individual items purchased for $1,000 or more plus all items purchased for use in a trade or business.
• Use the Estimated Use Tax Lookup Table to estimate the use tax due on individual, non-business items purchased for less than $1,000, then add the amounts and report the total use tax on Line 91.

Example 3: The total price of the items you purchased from out-of-state retailers that did not collect use tax is $2,300, which includes a $1,000 television, a $900 painting, and a $400 table for your living room.

• You may choose to calculate the use tax due on the total price of

$2,300 using the Use Tax Worksheet, or

• You may choose to calculate the use tax due on the $1,000 price of the television using the Use Tax Worksheet and estimate your use tax liability for the painting and table by using the Estimated Use Tax Lookup

Table, then add the amounts and report the total use tax on Line 91.
Personal Income Tax Booklet 2024 Page 17

Instructions: Form 540 e-file at ftb.ca.gov
Use Tax Worksheet (See Instructions Below)
Use whole dollars only

1. Enter purchases from out-of-state sellers made without payment of California sales/use tax. If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, only enter purchases of items with a purchase price of $1,000 or more plus items purchased for use in a trade or business not registered with the

California Department of Tax and Fee Administration .$__.00

1. Enter the applicable sales and use tax rate __
2. Multiply Line 1 by the tax rate on Line 2.

Enter result here __.00

1. If you choose to estimate the use tax due on individual, non-business items pur chased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table. If all of your purchases are included in Line 1, enter -0- __.00
2. Add Lines 3 and 4. This is your total use tax. __.00
3. Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions on this page __.00
4. Subtract Line 6 from Line 5. This is the total use tax due. Enter the amount due on Line 91. If the amount is less than zero, enter -0- __.00

Worksheet, Line 1, Purchases Subject to Use Tax
Report purchases of items that would have been subject to sales tax if purchased from a California retailer unless your receipt shows that
California tax was paid directly to the retailer. For example, generally, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine. For more information on nontaxable and exempt purchases, you may visit the California Department of Tax and Fee Administration's website at cdtfa.ca.gov.

• Include handling charges.
• Do not include any other state's sales or use tax paid on the purchases.
• Enter only purchases made during the year that corresponds with the tax return you are filing.
• If you traveled to a foreign country and hand-carried items back to

California, generally use tax is due on the purchase price of the goods you listed on your U.S. Customs Declaration less an $800 per-person exemption. For the hand carried items, you should report the amount of purchases in excess of the $800 per-person exemption. This $800 exemption does not apply to goods sent or shipped to California by mail or other common carrier. For goods sent or shipped, you should report the entire amount of the purchases.

• If your filing status is "married/RDP filing separately," you may elect to report one-half of the use tax due or the entire amount on your income tax return. If you elect to report one-half, your spouse/RDP may report the remaining half on his or her income tax return or on the individual use tax return available from the California Department of Tax and Fee Administration.

Note: You cannot report the following types of purchases on your income tax return.

• Vehicles, vessels, and trailers that must be registered with the

Department of Motor Vehicles.

• Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code.
• Vessels documented with the U.S. Coast Guard.
• Aircraft.
• Rental receipts from leasing machinery, equipment, vehicles, and other tangible personal property to your customers.
• Cigarettes and tobacco products when the purchaser is registered with the California Department of Tax and Fee Administration as a cigarette and/or tobacco products consumer.

Worksheet, Line 2, Sales and Use Tax Rate
Enter the sales and use tax rate applicable to the place in California where the property was used, stored, consumed, or given away. To find your sales and use tax rate, please go to the California Department of
Tax and Fee Administration's website at cdtfa.ca.gov and type "City and
County Sales and Use Tax Rates" in the search bar. You may also call their Customer Service Center at 800.400.7115 (TTY:711) (for hearing and speech disabilities).
Worksheet, Line 6, Credit for Tax Paid to Another State
This is a credit for tax paid to other states on purchases reported on
Line 1. You cannot claim a credit for more than the amount of use tax that is imposed on your use of property in this state. For example, if you paid
$8.00 sales tax to another state for a purchase, and would have paid $6.00 in California, you can claim a credit of only $6.00 for that purchase.
Estimated Use Tax Lookup Table
You may use the Estimated Use Tax Lookup Table below to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each. This option is only available if you are permitted to report use tax on your income tax return and you are not required to use the Use Tax Worksheet to calculate the use tax owed on all your purchases. Simply include the use tax liability that corresponds to your California Adjusted Gross Income (found on Line 17) and enter it on Line 91. You will not be assessed additional use tax on the individual non-business items you purchased for less than $1,000 each.
You may not use the Estimated Use Tax Lookup Table to estimate and report the use tax due on purchases of items for use in your business or on purchases of individual non-business items you purchased for
$1,000 or more each. See the instructions for the Use Tax Worksheet if you have a combination of purchases of individual non-business items for less than $1,000 each and purchases of individual non-business items for $1,000 or more.
Adjusted Gross Income (AGI) Range Use Tax Liability
Less Than $10,000 $0
$10,000 to $19,999 $1
$20,000 to $29,999 $2
$30,000 to $39,999 $3
$40,000 to $49,999 $4
$50,000 to $59,999 $5
$60,000 to $69,999 $6
$70,000 to $79,999 $7
$80,000 to $89,999 $8
$90,000 to $99,999 $9
$100,000 to $124,999 $10
$125,000 to $149,999 $12
$150,000 to $174,999 $15
$175,000 to $199,999 $17
More than $199,999 - Multiply AGI by 0.009% (x 0.00009)
Enter your use tax liability on Line 4 of the worksheet, or if you are not required to use the worksheet, enter the amount on Line 91 of your income tax return.
Page 18 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540
ISR Penalty
Line 92 - Individual Shared Responsibility (ISR) Penalty
Check the box on line 92 if you, your spouse/RDP (if filing a joint return), and anyone you can or do claim as a dependent had minimum essential coverage (also referred to as qualifying health care coverage) that covered all of 2024. Medicare Part A or C qualifies as minimum essential coverage.
If you check the box on line 92, you do not owe the individual shared responsibility penalty and do not need to file form FTB 3853. For more information, get form FTB 3853.
If you and your household did not have full-year health care coverage, then go to form FTB 3853 to determine if you have an individual shared responsibility penalty. Enter your individual shared responsibility penalty from form FTB 3853, Part IV, line 1.
Overpaid Tax or Tax Due
To avoid delay in processing of your tax return, enter the correct amounts on line 97 through line 100.
If you received a refund for 2023, you may receive a federal Form 1099-G.
The refund amount reported on your federal Form 1099-G will be different from the amount shown on your tax return if you claimed the refundable
California Earned Income Tax Credit, the Young Child Tax Credit, and/or the Foster Youth Tax Credit. This is because the credit is not part of the refund from withholding or estimated tax payments.
Line 97 - Overpaid Tax
If the amount on line 95 is more than the amount on line 64, your payments and credits are more than your tax. Subtract the amount on line 64 from the amount on line 95. Enter the result on line 97.
Refund Intercept - The FTB administers the Interagency Intercept
Collection (IIC) program on behalf of the State Controller's Office. The
IIC program intercepts (offsets) refunds when individuals and business entities owe delinquent debts to government agencies including the IRS and California colleges. All refunds are subject to interception. The FTB only intercepts the amount owed.
Refunds from joint tax returns may be applied to the debts of the taxpayer or spouse/RDP . After all tax liabilities are paid, any remaining credit will be applied to requested voluntary contributions, if any, and the remainder will be refunded.
If the debt was previously paid to the requestor and the FTB also intercepted the refund, any overpayment will be refunded by the agency that received the funds.
For more information, go to ftb.ca.gov and search for interagency intercept collection.
Line 98 - Amount You Want Applied to Your 2025
Estimated Tax
Apply all or part of the amount on line 97 to your estimated tax for 2025.
Enter on line 98 the amount of line 97 that you want applied to your
2025 estimated tax.
An election to apply an overpayment to estimated tax is binding. Once the election is made, the overpayment cannot be applied to a deficiency after the due date of the tax return.
Line 99 - Overpaid Tax Available This Year
If you entered an amount on line 98, subtract it from the amount on line 97. Enter the result on line 99. Choose to have this entire amount refunded to you or make voluntary contributions from this amount. See
"Voluntary Contribution Fund Descriptions" for more information.
Line 100 - Tax Due
If the amount on line 95 is less than the amount on line 64, subtract the amount on line 95 from the amount on line 64. Enter the result on line 100. Your tax is more than your payments and credits.
There is a penalty for not paying enough tax during the year. You may have to pay a penalty if:

• The tax due on line 100 is $500 or more ($250 or more if married/RDP filing separately).
• The amount of state income tax withheld on line 71 is less than 90% of the amount of your total tax on line 64.

If this applies to you, see instructions on line 113.
Increasing your withholding could eliminate the need to make a large payment with your tax return. To increase your withholding, complete EDD
Form DE 4, Employee's Withholding Allowance Certificate, and give it to your employer's appropriate payroll staff. Get this form from your employer or by calling EDD at 888.745.3886. Download the DE 4 at edd.ca.gov or to use the online calculator to estimate your federal withholding, go to ftb.ca.gov and search for de 4.
Form DE 4 specifically adjusts your California state withholding and is not the same as the federal Form W-4, Employee's Withholding Certificate.
Contributions
You can make voluntary contributions to the funds listed on Side 4. See
"Voluntary Contributions Fund Descriptions" for more information.
You may also contribute any amount to the State Parks Protection
Fund/Parks Pass Purchase. To receive a single annual park pass, your contribution must equal or exceed $195. When applicable, the FTB will forward your name and address from your tax return to the Department of Parks and Recreation (DPR) who will issue a single Vehicle Day Use
Annual Pass to you. Only one pass will be provided per tax return. You may contact DPR directly to purchase additional passes. If there is an error on your tax return in the computation of total contributions or if we disallow the contribution you requested because there is no credit available for the tax year, your name and address will not be forwarded to DPR. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution. For more information, go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.
Line 110 - Total Contributions
Add amounts in code 400 through code 447. Enter the result on line 110.
Amount You Owe
Add or subtract correctly to figure the amount you owe.
Line 111 - Amount You Owe
If you do not have an amount on line 99, add the amount on line 94, line 96, line 100, and line 110, if any. Enter the result on line 111.
If you have an amount on line 99 and the amount on line 110 is more than line 99, subtract line 99 from line 110 and enter the difference on line 111.
To avoid a late filing penalty, file your Form 540 by the extended due date even if you cannot pay the amount you owe.
Mandatory Electronic Payments - You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original return with a total tax liability over
$80,000. Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a 1% noncompliance penalty.
Personal Income Tax Booklet 2024 Page 19

Instructions: Form 540 e-file at ftb.ca.gov
You can request a waiver from mandatory e-pay if one or more of the following is true:

• You have not made an estimated tax or extension payment in excess of $20,000 during the current or previous taxable year.
• Your total tax liability reported for the previous taxable year did not exceed $80,000.
• The amount you paid is not representative of your total tax liability.

For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay. Electronic payments can be made using Web Pay on
FTB's website, electronic funds withdrawal (EFW) as part of the e-file return, or your credit card.
Payment Options

• Electronic Funds Withdrawal - Instead of paying by check or money order, use this convenient option if you e-file. Simply provide your bank information, amount you want to pay, and the date you want the balance due to be withdrawn from your account. Your tax preparation software will offer this option.
• Web Pay - Pay the amount you owe using our secure online payment service. Go to ftb.ca.gov/pay for more information.
• Credit Card - Use your Discover, MasterCard, Visa, or American

Express card to pay your tax. If you pay by credit card, do not mail form FTB 3519 to us. Call 800.272.9829 or go to the ACI Payments,
Inc. (formerly Official Payments) website at officialpayments.com, and use the jurisdiction code 1555. ACI Payments, Inc. charges a convenience fee for using this service.

• Check or Money Order - Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Do not send cash or other items of value (such as stamps, lottery tickets, foreign currency, and gift cards). Write your SSN or ITIN and "2024

Form 540" as applicable on the check or money order. Enclose, but do not staple, your payment with your tax return.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. Do not combine your 2024 tax payment and any 2025 estimated tax payment in the same check.
Prepare two separate checks and mail each in a separate envelope.
If you e-filed your tax return, mail your check or money order with form FTB 3582, Payment Voucher for Individual e-filed Returns.
Do not mail a copy of your e-filed tax return.
A penalty may be imposed if your check is returned by your bank for insufficient funds.
Paying by Credit Card - Whether you e-file or file by mail, use your
Discover, MasterCard, Visa, or American Express card to pay your personal income taxes (tax return balance due, extension payment, estimated tax payment, or tax due with bill notice). There is a convenience fee for this service. This fee is paid directly to ACI
Payments, Inc. based on the amount of your tax payment.
Convenience Fee

• 2.30% of the tax amount charged (rounded to the nearest cent)
• Minimum fee: $1

Example:
Tax Payment = $753.56 Convenience Fee = $17.33
When will my payments be effective?
Your payment is effective on the date you charge it.
What if I change my mind?
If you pay your tax liability by credit card and later reverse the credit card transaction, you may be subject to penalties, interest, and other fees imposed by the FTB for nonpayment or late payment of your tax liability.
How do I use my credit card to pay my income tax bill?
Once you have determined the type of payment and how much you owe, have the following ready:

• Your Discover, MasterCard, Visa, or American Express card
• Credit card number
• Expiration date
• Amount you are paying
• Your and your spouse's/RDP's SSN or ITIN
• First 4 letters of your and your spouse's/RDP's last name
• Taxable year
• Home phone number (including area code)
• ZIP code for address where your monthly credit card bill is sent
• FTB Jurisdiction Code: 1555

Go to the ACI Payments, Inc. website at officialpayments.com and select Payment Center, or call 800.2PAY.TAX or 800.272.9829 and follow the recorded instructions. ACI Payments, Inc. provides customer assistance at 877.297.7457 Monday through Friday,
5 a.m. to 5 p.m. PST. ACI Payments, Inc. will tell you the convenience fee before you complete your transaction. Decide whether to complete the transaction at that time.
Payment Date: __
Confirmation Number: __
If you cannot pay the full amount or can only make a partial payment for the amount shown on Form 540, line 114, see the information regarding installment payments in Question 4 of the "Frequently Asked Questions" included in this booklet.
Interest and Penalties
If you file your tax return or pay your tax after the due date, you may owe interest and penalties on the tax due.
Effective for tax years beginning on or after January 1, 2022, you may request a one-time abatement of a timeliness penalty if: (1) you were not previously required to file a California personal income tax return or have not previously been granted first-time abatement, (2) you have filed all required returns as of the date of the request for first-time abatement, and (3) you have paid, or are in a current arrangement to pay, all tax currently due.
Do not reduce the amount on line 97 or increase the amount on line 100 by any penalty or interest amounts. Enter on line 112 the amount of interest and penalties.
Line 112 - Interest and Penalties
Interest - Interest will be charged on any late filing or late payment penalty from the original due date of the return to the date paid. In addition, if other penalties are not paid within 15 days, interest will be charged from the date of the billing notice until the date of payment.
Interest compounds daily and the interest rate is adjusted twice a year.
The FTB website has a chart of interest rates in effect since 1976. Go to ftb.ca.gov and search for interest rates.
Late Filing of Tax Return - If you do not file your tax return by
October 15, 2025, you will incur a late filing penalty plus interest from the original due date of the tax return. The maximum total penalty is
25% of the tax not paid if the tax return is filed after October 15, 2025.
The minimum penalty for filing a tax return more than 60 days late is
$135 or 100% of the balance due, whichever is less.
Late Payment of Tax - If you fail to pay your total tax liability by
April 15, 2025, you will incur a late payment penalty plus interest. The penalty is 5% of the tax not paid when due plus 1/2% for each month, or part of a month, the tax remains unpaid. We may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax shown on the return is paid by the original due date of the return. However, the imposition of interest is mandatory. If, after April 15, 2025, you find that your estimate of tax due was too low, pay the additional tax as soon as possible to avoid or minimize further accumulation of penalties and interest.
Late Payment of Use Tax - To avoid late payment penalties for use tax, you must report and pay the use tax with a timely filed income tax return or California individual use tax return.
Other Penalties - We may impose other penalties if a payment is returned for insufficient funds. We may also impose penalties for negligence, substantial understatement of tax, and fraud.
Page 20 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540
Line 113 - Underpayment of Estimated Tax
You may be subject to an estimated tax penalty if any of the following is true:

• Your withholding and credits are less than 90% of your current tax year liability.
• Your withholding and credits are less than 100% of your prior year tax liability (110% if AGI is more than $150,000 or $75,000 if married/RDP filing separately).
• You did not pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/RDP filing separately).
• You did not make the required estimated tax payments, if you pay an installment after the date it is due, or if you underpay any installment, a penalty may be assessed on the portion of estimated tax that was underpaid from the due date of the installment to the date of payment or the due date of your return, whichever is earlier. Get the 2024 form FTB 5805, Underpayment of Estimated Tax by Individuals and

Fiduciaries, for more information.
The FTB can figure the penalty for you when you file your tax return and send you a bill.
Is line 100 less than $500 ($250 if married/RDP filing separately)?
Yes Stop. You may not be subject to an estimated tax payment penalty.
No Continue. You may be subject to an estimated tax payment penalty.
Is line 100 less than 10% of the amount on line 48 (excluding the tax on lump-sum distributions on line 34)?
Yes Stop. You may not be subject to an estimated tax payment penalty.
No You may be subject to an estimated tax payment penalty; get form
FTB 5805 (or form FTB 5805F, Underpayment of Estimated Tax by
Farmers and Fishermen).
The underpayment of estimated tax penalty shall not apply to the extent the underpayment of an installment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment. To request a waiver of the underpayment of estimated tax penalty, get form FTB 5805 or form FTB 5805F. See
"Where To Get Income Tax Forms and Publications."
If you complete one of these forms, attach it to the back of your
Form 540. Enter the amount of the penalty on line 113 and check the correct box on line 113. Complete and attach the form if you claim a waiver, use the annualized income installment method, or pay tax according to the schedule for farmers and fishermen, even if you do not owe a penalty.
See "Important Dates" for more information on estimated tax payments and how to avoid the underpayment penalty.
See the instructions for Form 540, line 114 for information about figuring your payment, if any.
Line 114 - Total Amount Due
Is there an amount on line 111?
Yes Add line 111, line 112, and line 113. Enter the result on line 114.
For payment options, see line 111 instructions.
No Go to line 115.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
Refund and Direct Deposit
Line 115 - Refund or No Amount Due
Did you report amounts on line 110, line 112, or line 113?
No Enter the amount from line 99 on line 115. This is your refund amount. If it is less than $1, attach a written statement to your
Form 540 requesting the refund.
Yes Combine the amounts from line 110, line 112, and line 113.
If the result is:

• Less than line 99, subtract the sum of line 110, line 112, and line 113 from line 99 and enter the result on line 115. This is your refund amount.
• More than line 99, subtract line 99 from the sum of line 110, line 112, and line 113 and enter the result on line 114. This is your total amount due. For payment options, see line 111 instructions.

Line 116 and Line 117 - Direct Deposit of Refund
Direct deposit is safe and convenient. To have your refund directly deposited into your bank account, fill in the account information on line 116 and line 117. Fill in the routing and account numbers and indicate the account type. Verify routing and account numbers with your financial institution. Do not attach a voided check or deposit slip. See the illustration at the end of this line instruction.
Individual taxpayers may request that their refund be electronically deposited into more than one checking or savings account. This allows more options for managing your refund. For example, you can request part of your refund go to your checking account to use now and the rest to your savings account to save for later.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check, the routing number is 250250025. The account number can be up to 17 characters and can include numbers and letters. Include hyphens but omit spaces and special symbols. On the sample check, the account number is 202020.
Check the appropriate box for the type of account. Do not check more than one box for each line.
Enter the portion of your refund you want directly deposited into each account. Each deposit must be at least $1. When filing an original return, the total of line 116 and line 117 must equal the total amount of your refund on line 115. If line 116 and line 117 do not equal line 115, the
FTB will issue a paper check.
When filing an amended return, only complete the amended Form 540 through line 115. Next, complete Schedule X. The amount from
Schedule X, line 11 is your additional refund amount. This amount will be carried over to your amended Form 540 and will be entered on line 116 and line 117. The total of the amended Form 540, line 116 and line 117 must equal the total amount of your refund on Schedule X, line 11. If the total of the amended Form 540, line 116 and line 117 does not equal Schedule X, line 11, the FTB will issue a paper check.
Adjusted Refunds - If there is a change made to your refund, you will still receive your refund via direct deposit. For more information on direct deposit of adjusted refunds, go to ftb.ca.gov and search for direct deposit.
Caution: Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers.
The FTB is not responsible for a lost refund due to incorrect account information entered by you or your representative.
Personal Income Tax Booklet 2024 Page 21

Instructions: Form 540 e-file at ftb.ca.gov
Prior to depositing the refund, the FTB may first verify with your financial institution that the name on the account you designated to receive the direct deposit refund matches the name provided on the tax return.
Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, the FTB will issue a paper check.
John Doe 1234Mary Doe
1234 Main Street
Anytown, CA 99999
15-0000/0000

# PAY TO THE ORDER OF ANYTOWN BANK

Anytown, CA 99999
I:250250025 I:202020•1234

# DOLLARS

For
$
Do not include the check number
Routing number
Account number
Direct Deposit for ScholarShare 529 College Savings Plans - If you have a ScholarShare 529 College Savings Plan account maintained by the ScholarShare Investment Board, you may have your refund directly deposited to your ScholarShare account. Please visit scholarshare529.com for instructions.
Voter Information
Voter registration information - You may register to vote if you meet these requirements:

• You are a United States citizen.
• You are a resident of California.
• You will be 18 years old by the date of the next election.
• You are not in prison or on parole for the conviction of a felony.

For information on voter registration, check the box on
Form 540, Side 5, and go to the California Secretary of State website at sos.ca.gov/elections or see "Voting Is Everybody's Business" section on the Additional Information page included in this booklet.
Health Care Coverage Information
If you are interested in no-cost or low-cost health care coverage information, check the "Yes" box on Form 540, Side 5. If you check the
"Yes" box, you, and your spouse/RDP if filing a joint return, authorize the FTB to share limited information from your tax return with Covered
California (the state agency that provides Californians with access to affordable health insurance) for their outreach and enrollment efforts.
Limited information that will be shared include the following:

• Taxpayer name, or in the case of taxpayers filing a joint tax return, the names of both spouses or RDPs.
• Full mailing address listed on the tax return.
• Number and age of household dependents.
• Gross income.

Sign Your Tax Return
You must sign your tax return in the space provided on Form 540,
Side 6. If you file a joint tax return, your spouse/RDP must also sign it.
Include your preferred phone number and email address in case the
FTB needs to contact you regarding your tax return. By providing this information, the FTB will be able to provide you better customer service.
Joint Tax Return - If you file a joint tax return, both you and your spouse/RDP are generally responsible for the tax and any interest or penalties due on the tax return. This means that if one spouse/RDP does not pay the tax due, the other may be liable. See "Innocent Joint Filer
Relief" under Additional Information section for more information.
Paid Preparer's Information - If you pay a person to prepare your
Form 540, that person must sign and complete the applicable paid preparer information on Side 6 including an identification number.
The IRS requires a paid tax preparer to get and use a preparer tax identification number (PTIN). If the preparer has a federal employer identification number (FEIN), it should be entered only in the space provided. A paid preparer must give you a copy of your tax return to keep for your records.
Third Party Designee - If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2024 tax return with the FTB, check the "Yes" box in the signature area of your tax return. Also, print the designee's name and telephone number .
If you check the "Yes" box, you, and your spouse/RDP , if filing a joint tax return, are authorizing the FTB to call the designee to answer any questions that may arise during the processing of your tax return. You are also authorizing the designee to:

• Give the FTB any information that is missing from your tax return.
• Call the FTB for information about the processing of your tax return or the status of your refund or payments.
• Receive copies of notices or transcripts related to your tax return, upon request.
• Respond to certain FTB notices about math errors, offsets, and tax return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the FTB. If you want to expand or change the designee's authorization, go to ftb.ca.gov/poa.
The authorization will automatically end no later than the due date
(without regard to extensions) for filing your 2025 tax return. This is
April 15, 2026, for most people. If you wish to revoke the authorization before it ends, notify us by telephone at 800.852.5711 or by writing to
Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0040.
Include your name, SSN (or ITIN), and the designee's name.
Power of Attorney - If another person prepared your tax return, he or she is not automatically granted access to your tax information in future dealings with us. At some point, you may wish to designate someone to act on your behalf in matters related or unrelated to this tax return (e.g., an audit examination). To protect your privacy, you must submit to us a legal document called a "Power of Attorney" (POA) authorizing another person to discuss or receive personal information about your income tax records.
For more information, go to ftb.ca.gov/poa.
Filing Your Tax Return
Attachments to your tax return.
Do I need to attach a copy of federal Form 1040 or 1040-SR?
Other than Schedule A (Form 1040) or Schedule B (Form 1040), did you attach any federal forms or schedules to your federal Form 1040 or 1040-SR?
If No, do not attach a copy of your federal Form 1040 or 1040-SR return to Form 540.
If Yes, attach a copy of your federal Form 1040 or 1040-SR return and all supporting federal forms and schedules to Form 540.
Exception: If you did not itemize deductions on your federal tax return but will itemize deductions on your California tax return, complete and attach a copy of the federal Schedule A (Form 1040) to Form 540.
Do not attach any documents to your tax return unless specifically instructed. This will help us reduce government processing and storage costs.
Page 22 Personal Income Tax Booklet 2024

e-file is fast, easy, and secure! Instructions: Form 540
Federal Forms W-2, W-2G, and 1099, and California
Forms 592-B and 593.
Attach all the Forms W-2 and W-2G you received to the lower front of your tax return. Also, attach any Forms 1099, 592-B, and 593 showing
California income tax withheld.
If you do not receive your Form(s) W-2 by January 31, 2025, contact your employer or go to ftb.ca.gov and login or register for MyFTB. Only your employer can issue or correct a Form W-2. If you cannot get a copy of your Form W-2, you must complete form FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions
From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs,
Insurance Contracts, etc. See "Order Forms and Publications" or go to ftb.ca.gov/forms.
If you forget to send your Form(s) W-2 or other withholding forms with your income tax return, do not send them separately, or with another copy of your tax return. Wait until the FTB requests them from you.
Assembling Your Tax Return
Assemble your tax return in the order shown below.
Sign your tax return.
5Side
Copy of other state tax return (if required)
Copy of federal tax return (if required)
Supporting California Schedules
Side
Side
Side
4Side
Side
Side
Enclose, but do not staple, any payment.
W-2
W-2G
Caution: Form 540 has six sides. When filing Form 540, you must send all six sides to the FTB.
Mailing Your Tax Return
If your tax return has an amount due, mail your tax return to the following address:

# FRANCHISE TAX BOARD

PO BOX 942867
SACRAMENTO CA 94267-0001
If your tax return shows a refund or no amount due, mail your tax return to the following address:

# FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0001
Personal Income Tax Booklet 2024 Page 23

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Page 24 Personal Income Tax Booklet 2024

Nonrefundable Renter's Credit Qualification Record e-file and skip this page! The tax software product you use to e-file will help you find out if you qualify for this credit and will figure the correct amount of the credit automatically. Go to ftb.ca.gov to check your e-file options. You can claim the nonrefundable renter's credit using CalFile.
If you were a resident of California and paid rent on property in California, which was your principal residence, you may qualify for a credit that you can use to reduce your tax. Answer the questions below to see if you qualify. For purposes of California income tax, references to a spouse, husband, or wife also refer to a California Registered Domestic Partner (RDP), unless otherwise specified. When we use the initials RDP , they refer to both a California registered domestic "partner" and a California registered domestic "partnership," as applicable. For more information on RDPs, get FTB Pub. 737.
Do not mail this record. Keep with your tax records.

1. Were you a resident of California for the entire year in 2024?

Military personnel: If you are not a legal resident of California, you do not qualify for this credit. However, your spouse/RDP may claim this credit if he or she was a resident during 2024, and is otherwise qualified.
YES. Go to question 2. NO. Stop here. File Form 540NR. See "Order Forms and Publications."

1. Is your California adjusted gross income the amount on line 17:
2. $52,421 or less if single or married/RDP filing separately; or
3. $104,842 or less if married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP?

YES. Go to question 3. NO. Stop here. You do not qualify for this credit.

1. Did you pay rent, for at least half of 2024, on property (including a mobile home that you owned on rented land) in California, which was your principal residence?

YES. Go to question 4. NO. Stop here. You do not qualify for this credit.

1. Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2024?

NO. Go to question 6. YES. Go to question 5.

1. For more than half the year in 2024, did you live in the home of the person who can claim you as a dependent?

NO. Go to question 6. YES. Stop here. You do not qualify for this credit.

1. Was the property you rented exempt from property tax in 2024?

You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for the property you rented, then you may claim this credit.
NO. Go to question 7. YES. Stop here. You do not qualify for this credit.

1. Did you claim the homeowner's property tax exemption anytime during 2024?

You do not qualify for this credit if you or your spouse/RDP received a homeowner's property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner's property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.
NO. Go to question 8. YES. If your filing status is single or married/RDP filing separately, stop here, you do not qualify for this credit. If your filing status is married/RDP filing jointly, go to question 9.

1. Were you single in 2024?

YES. Go to question 11. NO. Go to question 9.

1. Did your spouse/RDP claim the homeowner's property tax exemption anytime during 2024?

You do not qualify for this credit if you or your spouse/RDP received a homeowner's property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner's property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.
NO. Go to question 11. YES. If both you and your spouse/RDP claimed the homeowner's property tax exemption, stop here, you do not qualify for this credit. Otherwise, go to question 10.

1. Did you and your spouse/RDP maintain separate residences for the entire year in 2024?

YES. Go to question 11. NO. Stop here. You do not qualify for this credit.
(continued on next page)
Personal Income Tax Booklet 2024 Page 25

Nonrefundable Renter's Credit Qualification Record - Continued

1. If you are:
2. Single, enter $60 on Form 540, line 46.
3. Head of household or qualifying surviving spouse/RDP , enter $120 on Form 540, line 46.
4. Married/RDP filing separately: if you and your spouse/RDP lived in the same rental property and both qualify for this credit, one spouse/RDP may claim the full amount of the credit ($120), or each spouse/RDP may claim half the amount ($60 each). If you and your spouse/RDP lived apart for the entire year and you qualify for this credit, you may claim half the amount of the credit ($60). Enter your credit amount on

Form 540, line 46.

• Married/RDP filing jointly, enter $120 on Form 540, line 46. (Exception: If one spouse/RDP claimed the homeowner's tax exemption and you lived apart from your spouse/RDP for the entire year, enter $60 on Form 540, line 46.)

Fill in the street address(es) and landlord information below for the residence(s) you rented in California during 2024, which qualified you for this credit.
Street Address City, State, and ZIP Code Dates Rented in 2024 (From_to) a b_
Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above.
Name Street Address City, State, ZIP Code, and Telephone Number a_ b_
Page 26 Personal Income Tax Booklet 2024

Voluntary Contribution Fund Descriptions
Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below. To contribute to the California Seniors Special Fund, use the instructions for code 400 below. The amount you contribute either reduces your overpaid tax or increases your tax due. You may contribute only to the funds listed and cannot change the amount you contribute after you file your tax return. For more information, go to ftb.ca.gov and search for voluntary contributions.
Code 400, California Seniors Special Fund -
If you and/or your spouse/RDP are 65 years of age or older as of January 1, 2025, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $298 or $149 per spouse/RDP . Contributions made to this fund will be distributed to the Area Agency on Aging Councils of California (TACC) to provide advice on and sponsorship of Senior
Citizens issues. Any excess contributions not required by TACC will be distributed to senior citizen service organizations throughout California for meals, adult day care, and transportation.
Code 401, Alzheimer's Disease and Related Dementia Voluntary Tax
Contribution Fund - Contributions will be used to provide grants to
California scientists to study Alzheimer's disease and related disorders.
This research includes basic science, diagnosis, treatment, prevention, behavioral problems, and caregiving. With almost 600,000 Californians living with the disease and another 2 million providing care to a loved one with Alzheimer's, our state is in the early stages of a major public health crisis. Your contribution will ensure that Alzheimer's disease receives the attention, research, and resources it deserves. For more information, go to cdph.ca.gov and search for Alzheimer.
Code 403, Rare and Endangered Species Preservation Voluntary Tax
Contribution Program - Contributions will be used to help protect and conserve California's many threatened and endangered species and the wild lands that they need to survive, for the enjoyment and benefit of you and future generations of Californians.
Code 405, California Breast Cancer Research Voluntary Tax
Contribution Fund - Contributions will fund research toward preventing and curing breast cancer. Breast cancer is the most common cancer to strike women in California. It kills 4,000 California women each year.
Contributions also fund research on prevention and better treatment, and keep doctors up-to-date on research progress. For more information about the research your contributions support, go to cbcrp.org. Your contribution can help make breast cancer a disease of the past.
Code 406, California Firefighters' Memorial Voluntary Tax Contribution
Fund - Contributions will be used for the repair and maintenance of the
California Firefighters' Memorial on the grounds of the State Capitol, ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, and for an informational guide detailing survivor benefits to assist the spouses/RDPs and children of fallen firefighters.
Code 407, Emergency Food for Families Voluntary Tax Contribution
Fund - Contributions will be used to help local food banks feed
California's hungry. Your contribution will fund the purchase of much-needed food for delivery to food banks, pantries, and soup kitchens throughout the state. The State Department of Social Services will monitor its distribution to ensure the food is given to those most in need.
Code 408, California Peace Officer Memorial Foundation Voluntary
Tax Contribution Fund - Contributions will be used to preserve the memory of California's fallen peace officers and assist the families they left behind. Since statehood, over 1,300 courageous California peace officers have made the ultimate sacrifice while protecting law-abiding citizens. The non-profit charitable organization, California Peace Officers'
Memorial Foundation, has accepted the privilege and responsibility of maintaining a memorial for fallen officers on the State Capitol grounds.
Each May, the Memorial Foundation conducts a dignified ceremony honoring fallen officers and their surviving families by offering moral support, crisis counseling, and financial support that includes academic scholarships for the children of those officers who have made the supreme sacrifice. On behalf of all of us and the law-abiding citizens of
California, thank you for your participation.
Code 410, California Sea Otter Voluntary Tax Contribution Fund - The
California Coastal Conservancy and the Department of Fish and Wildlife will each be allocated 50% of the contributions. Contributions allocated to the California Coastal Conservancy will be used for research, science, protection, projects, or programs related to the Federal Sea Otter
Recovery Plan or improving the nearshore ocean ecosystem, including, program activities to reduce sea otter mortality. Contributions allocated to the Department of Fish and Wildlife will be used to establish a sea otter fund within the department's index coding system for increased investigation, prevention, and enforcement action.
Code 413, California Cancer Research Voluntary Tax Contribution
Fund - Contributions will be used to conduct research relating to the causes, detection, and prevention of cancer and to expand community-based education on cancer, and to provide prevention and awareness activities for communities that are disproportionately at risk or afflicted by cancer.
Code 422, School Supplies for Homeless Children Voluntary Tax
Contribution Fund - Contributions will be used to provide school supplies and health-related products to homeless children.
Code 423, State Parks Protection Fund/Parks Pass Purchase -
Contributions will be used for the protection and preservation of
California's state parks and for the cost of a Vehicle Day Use Annual
Pass valid at most park units where day use fees are collected. The pass is not valid at off-highway vehicle units, or for camping, oversized vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer's contribution equals or exceeds $195, the taxpayer will receive a single
Vehicle Day Use Annual Pass. Amounts contributed in excess of the parks pass cost may be deducted as a charitable contribution for the year in which the voluntary contribution is made. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution. For more information, go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.
Code 424, Protect Our Coast and Oceans Voluntary Tax Contribution
Fund - Contributions will be used to provide grants to community organizations working to protect, restore, and enhance the California coast and ocean. Contributions will support shoreline cleanups, habitat restoration, coastal access improvements, and ocean education programs.
Code 425, Keep Arts in Schools Voluntary Tax Contribution Fund -
Contributions will be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade.
Code 431, Prevention of Animal Homelessness and Cruelty Voluntary
Tax Contribution Fund - Contributions will be used to fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.
Code 438, California Senior Citizen Advocacy Voluntary Tax
Contribution Fund - Contributions will be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.
Code 439, Native California Wildlife Rehabilitation Voluntary
Tax Contribution Fund - Contributions will be used to support the rehabilitation of injured, sick, or orphaned native wildlife and for wildlife conservation education.
Code 445, Mental Health Crisis Prevention Voluntary Tax Contribution
Fund - Contributions will be used to fund the Crisis Intervention Team program that trains peace officers to assist and engage safely with persons living with mental illness.
Code 447, California ALS Research Network Voluntary Tax
Contribution Fund - Contributions will be used to support the collaboration of clinicians, scientists, and academic and industry research organizations relating to the cure, screening, and treatment of amyotrophic lateral sclerosis (ALS).
Personal Income Tax Booklet 2024 Page 27

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Page 28 Personal Income Tax Booklet 2024

Credit Chart
Credit Name Code Description
California Competes Tax - FTB 3531 233 The credit, which is allocated and certified by the California Competes Tax Credit
Committee, is available for businesses that want to come to California or to stay and grow in California. Website: business.ca.gov
California Motion Picture and Television
Production - FTB 3541
223 For taxable years beginning on or after January 1, 2011, the original credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that relocates to California. Website: film.ca.gov
Cannabis Equity Tax - FTB 3821 247 The credit is available to a qualified taxpayer that is an equity licensee that has received approval, including approval contingent upon the availability of funds, for the fee waiver and deferral program administered by the Department of Cannabis Control (DCC).
Child Adoption Costs - See worksheet in the Special
Credits and Nonrefundable Credits section
197 50% of qualified costs in the year an adoption is ordered
Child and Dependent Care Expenses - FTB 3506
See instructions in the Special Credits and
Nonrefundable Credits section
232 Similar to the federal credit except that the California credit amount is based on a specified percentage of the federal credit.
College Access Tax - FTB 3592 235 The credit, which is allocated and certified by the California Educational Facilities
Authority, is available for taxpayers who contribute to the College Access Tax Credit Fund.
Website: treasurer.ca.gov/cefa
Dependent Parent - See instructions in the Special
Credits and Nonrefundable Credits section
173 Must use married/RDP filing separately status and have a dependent parent
Disabled Access for Eligible Small Businesses -
205 Similar to the federal credit but limited to $125 based on 50% of qualified expenditures that do not exceed $250
Donated Agricultural Products Transportation -
204 50% of the costs paid or incurred for the transportation of agricultural products donated to nonprofit charitable organizations
Earned Income Tax - FTB 3514 None This refundable credit is similar to the federal Earned Income Credit (EIC) but with different income limitations.
Foster Youth Tax - FTB 3514 None This refundable credit is available to taxpayers who also qualify for the California Earned
Income Tax Credit (EITC), age 18 to 25, were in foster care while 13 years of age or older and placed through the California foster care system.
High-Road Cannabis Tax - FTB 3820 246 The credit is available to a qualified taxpayer that is a commercial cannabis business that possesses a Type-10 (retailer), or a Type-12 (micro-business) license issued by the DCC.
A qualified taxpayer must request a tentative credit reservation from the FTB.
Homeless Hiring Tax - FTB 3831 244 The credit is available to qualified taxpayers that hire eligible individuals. Employers must obtain a certification of individual's homeless status from an organization that works with the homeless and must receive a tentative credit reservation for that employee from the FTB.
Joint Custody Head of Household - See worksheet in the Special Credits and Nonrefundable Credits section
170 30% of tax up to $592 for taxpayers who are single or married/RDP filing separately, who have a child and meet the support test
Low-Income Housing - FTB 3521 172 Similar to the federal credit but limited to low-income housing in California
Natural Heritage Preservation - FTB 3503 213 55% of the fair market value of any qualified contribution of property donated to the state, any local government, or any nonprofit organization designated by a local government.
New California Motion Picture and Television
Production - FTB 3541
237 For taxable years beginning on or after January 1, 2016, the new credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that relocates to California. Website: film.ca.gov
New Donated Fresh Fruits or Vegetables - FTB 3814 238 15% of the qualified value of the donated fresh fruits, vegetables, or other qualified donated items made to California food banks, based on weighted average wholesale price
New Employment - FTB 3554 234 The credit is available for qualified taxpayers that hire a qualified full-time employee, pay or incur qualified wages, and receive a tentative credit reservation for a qualified full-time employee.
(continued on next page)
Personal Income Tax Booklet 2024 Page 29

Credit Chart - Continued
Credit Name Code Description
Nonrefundable Renter's - See Nonrefundable
Renter's Credit Qualification Record in this booklet
None For California residents who paid rent for their principal residence for at least 6 months in
2024 and whose AGI does not exceed a certain limit
Other State Tax - Schedule S 187 Net income tax paid to another state or a U.S. possession on income also taxed by California
Pass-Through Entity Elective Tax - FTB 3804-CR 242 For taxable years beginning on or after January 1, 2021, and before January 1, 2026,
California allows a credit against the personal income tax to a taxpayer, other than a partnership, that is a partner, shareholder, or member of a qualified entity that elects to pay the elective tax.
Prior Year Alternative Minimum Tax - FTB 3510 188 Must have paid alternative minimum tax in a prior year and have no alternative minimum tax liability in 2024
Prison Inmate Labor - FTB 3507 162 10% of wages paid to prison inmates
Program 3.0 California Motion Picture and
Television Production - FTB 3541
239 For taxable years beginning on or after January 1, 2020, the program 3.0 credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that relocates to California. Website: film.ca.gov
Research - FTB 3523 183 Similar to the federal credit but limited to costs for research activities in California
Senior Head of Household - See worksheet in the
Special Credits and Nonrefundable Credits section
163 2% of taxable income up to $1,806 for seniors who qualified for head of household in
2022 or 2023 and whose qualifying individual died during 2022 or 2023
Soundstage Filming Tax - FTB 3541 245 For taxable years beginning on or after January 1, 2022, the Soundstage Filming credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that is produced in California at a certified studio construction project and by a qualified taxpayer that provides a diversity workplan that is approved by the California
Film Commission. Website: film.ca.gov
State Historic Rehabilitation Tax - FTB 3835 243 The credit, which is allocated by the California Tax Credit Allocation Committee, is for the rehabilitation of certified historic structures and for individual taxpayers, a qualified residence. Website: ohp.parks.ca.gov
Young Child Tax - FTB 3514 None This refundable credit is available to taxpayers who also qualify for the California EITC or who would otherwise have been allowed the California EITC but they have earned income of zero dollars or less, and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year.
Repealed Credits
The expiration dates for the credits listed below have passed. However, these credits had carryover provisions. You may claim these credits only if you have an unused carryover available from prior years. If you are not required to complete Schedule P (540), get form FTB 3540 to figure your credit carryover to future years. For Enterprise Zone (EZ), Local Agency Military Base Recovery Area (LAMBRA), Manufacturing Enhancement Area (MEA), or Targeted Tax Area (TTA) credit carryovers, get form FTB 3805Z, form FTB 3807, form FTB 3808, or form FTB 3809. See "Where To Get Income Tax
Forms and Publications."
Agricultural Products 175
Commercial Solar Electric System 196
Commercial Solar Energy 181
Donated Fresh Fruits or Vegetables 224
Employee Ridesharing 194
Employer Childcare Contribution 190
Employer Childcare Program 189
Employer Ridesharing: Large employer ...191
Small employer ...192
Transit passes 193
Energy Conservation 182
Enhanced Oil Recovery 203
Enterprise Zone Hiring 176
Enterprise Zone Sales or Use Tax 176
Environmental Tax 218
Farmworker Housing 207
Local Agency Military Base Recovery Area
Hiring 198
Local Agency Military Base Recovery Area
Sales or Use Tax. . . . . . . . . . . . . . . . . . . . 198
Low-Emission Vehicles 160
Main Street Small Business Tax 240
Main Street Small Business Tax II 241
Manufacturing Enhancement Area Hiring ...211
Orphan Drug 185
Political Contributions 184
Recycling Equipment 174
Residential Rental & Farm Sales 186
Ridesharing 171
Salmon & Steelhead Trout Habitat
Restoration 200
Solar Energy 180
Solar Pump 179
Targeted Tax Area Hiring 210
Targeted Tax Area Sales or Use Tax 210
Water Conservation 178
Young Infant 161
Page 30 Personal Income Tax Booklet 2024

Frequently Asked Questions
(Go to ftb.ca.gov for more frequently asked questions.)

1. What if I can't file by April 15, 2025, and I think I owe tax?

You must pay 100% of the amount you owe by April 15, 2025, to avoid interest and penalties. If you cannot file because you have not received all your federal Form(s) W-2, estimate the amount of tax you owe by completing form FTB 3519. Mail it to the FTB with your payment by April 15, 2025, or pay online at ftb.ca.gov/pay.
Then, when you receive all your federal Form(s) W-2, complete and mail your tax return by October 15, 2025 (you must use
Form 540). Also, see "Interest and Penalties" section for information regarding a one-time timeliness penalty abatement.

1. I never received a federal Form W-2. What should I do?

If all of your federal Forms W-2 were not received by
January 31, 2025, contact your employer. Only an employer issues or corrects a federal Form W-2. For more information, call 800.338.0505, follow the recorded instructions and enter code 204 when instructed.
If you cannot get a copy of your federal Form W-2, complete form FTB 3525. See "Where To Get Income Tax Forms and
Publications." For online wage and withholding information, go to ftb.ca.gov and login or register for MyFTB.

1. How can I get help?

Throughout California more than 1,200 sites provide trained volunteers offering free help during the tax filing season to persons who need to file simple federal and state income tax returns. Many military bases also provide this service for members of the U.S.
Armed Forces. Go to ftb.ca.gov and search for vita to find a list of participating locations or call the FTB at 800.852.5711 to find a location near you.

1. What do I do if I can't pay what I owe with my 2024 tax return?

Pay as much as possible when you file your tax return. If unable to pay your tax in full with your tax return, make a request for monthly payments. However, interest accrued and an underpayment penalty may be charged on the tax not paid by April 15, 2025, even if your request for monthly payments is approved. To make monthly payments, complete form FTB 3567, Installment Agreement
Request, online or mail it to the address on the form. Do not mail it with your tax return.
The Installment Agreement Request might not be processed and approved until after your tax return is processed, and you may receive a bill before you receive approval of your request.
To order this form, go to ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions and enter code 949 when instructed.
For information on how to pay by credit card, go to ftb.ca.gov/pay, or call 800.338.0505, follow the recorded instructions and enter code 610 when instructed.

1. Is direct deposit safe?

Direct deposit is safe and convenient. To have your refund directly deposited into your bank account, fill in the account information on Form 540, Side 5, line 116 and line 117. Fill in the routing and account numbers and indicate the account type.

1. How can I check on the status of my refund?

Go to ftb.ca.gov and search for refund status. You will need your social security number (SSN) or individual taxpayer identification number (ITIN) and the refund amount from your tax return.
You can also call our automated phone service. See "Automated
Phone Service" at the end of this booklet for more information.

1. I discovered an error on my tax return. What should I do?

If you discover that you made an error on your California income tax return after you filed it (paper or e-filed), file an amended Form 540 and attach Schedule X to correct your previously filed tax return. Get Schedule X at ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions and enter code 908 when instructed.

1. The IRS made changes to my federal tax return.

What should I do?
If your federal income tax return is examined and changed by the
IRS and you owe additional tax, report these changes to the FTB within six months of the date of the final federal determination. If the changes the IRS made result in a refund due for California, claim a refund within two years of the date of the final federal determination.
File an amended Form 540 and Schedule X to correct your previously filed income tax return and mail them to the following address, as applicable:
Without payment

# FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0001
With payment

# FRANCHISE TAX BOARD

PO BOX 942867

# SACRAMENTO

CA 94267-0001
Or send a copy of the federal changes to:
ATTN RAR/VOL MS F310

# FRANCHISE TAX BOARD

PO BOX 1998
RANCHO CORDOVA CA 95741-1998
Or fax the information to 916.843.2269.
If you have a question relating to the IRS audit adjustments, call 916.845.4028.
For general tax information or questions, call 800.852.5711.
Regardless of which method you use to notify the FTB, you must include a copy of the final federal determination along with all data and schedules on which the federal adjustment was based. Get
FTB Pub. 1008, Federal Tax Adjustments and Your Notification
Responsibilities to California, for more information. See "Order
Forms and Publications."
File an amended Form 540 and Schedule X only if the change affected your California tax liability.
(continued on next page)
Owe Money? Web Pay lets you pay online, so you can schedule it and forget it! Go to ftb.ca.gov/pay for more information.
Personal Income Tax Booklet 2024 Page 31

1. How long should I keep my tax information?

Requests for information regarding your California income tax return usually occurs within the California statute of limitations period, which is usually the later of four years from the due date of the tax return or four years from the file date of the tax return.
(Exception: An extended statute of limitations period applies for
California or federal tax returns related or subject to a federal audit.)
Keep a copy of your tax return and the records that verify the income, deductions, adjustments, or credits reported on your return. Some records should be kept longer. For example, keep property records as long as needed to figure the basis of the property or records needed to verify carryover items (i.e., net operating losses, capital losses, passive losses, casualty losses, etc.) or records needed to track deferred gains on a
1031 exchange.

1. I will be moving after I file my tax return. How do I notify the FTB of my new address?

Go to ftb.ca.gov and login or register for MyFTB or call
800.852.5711, and follow the recorded instructions to report a change of address. You may also use form FTB 3533, Change of
Address for Individuals. This form is available at ftb.ca.gov/forms.
If you change your address online or by phone, you do not need to file form FTB 3533.
After filing your tax return, report a change of address to us for up to four years, especially if you leave the state and no longer have a requirement to file a California tax return.

1. Are all domestic partners required to file joint or separate tax returns?

No, only domestic partners who are registered with the California
Secretary of State are required to file using the married/RDP filing jointly or married/RDP filing separately filing status.
Page 32 Personal Income Tax Booklet 2024

Additional Information
California Use Tax General Information
The use tax has been in effect in California since July 1, 1935. It applies to purchases of merchandise for use in California from out-of-state sellers and is similar to the sales tax paid on purchases you make in
California. If you have not already paid all use tax due to the California
Department of Tax and Fee Administration, you may be able to report and pay the use tax due on your state income tax return. See the information below and the instructions for Line 91 of your income tax return.
In general, you must pay California use tax on purchases of merchandise for use in California made from out-of-state sellers, for example, by telephone, over the Internet, by mail, or in person.
You must pay California use tax on taxable items if:

• The seller does not collect California sales or use tax, and
• You use, gift, store, or consume the item in this state.

Example: You live in California and purchase a dining table from a company in North Carolina. The company ships the table from North
Carolina to your home for your use and does not charge California sales or use tax. You owe use tax on the purchase.
However, not all purchases require you to pay use tax. For example, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine.
For more information on nontaxable and exempt purchases, you may refer to Publication 61, Sales and Use Taxes: Tax Expenditures, on the California Department of Tax and Fee Administration's website at cdtfa.ca.gov.
For information about California use tax, please refer to the California
Department of Tax and Fee Administration's website at cdtfa.ca.gov and type "Find Information About Use Tax" in the search bar.
Complete the Use Tax Worksheet or use the Use Tax Lookup Table on page 18, to calculate the amount due.
Extensions to File. If you request an extension to file your income tax return, wait until you file your tax return to report your purchases subject to use tax and make your use tax payment.
Interest, Penalties and Fees. Failure to timely report and pay the use tax due may result in the assessment of interest, penalties, and fees.
Application of Payments. For purchases made during taxable years starting on or after January 1, 2015, payments and credits reported on an income tax return will be applied first to the use tax liability, instead of income tax liabilities, penalties, and interest.
Changes in Use Tax Reported. Do not file an Amended Income Tax
Return to revise the use tax previously reported. If you have changes to the amount of use tax previously reported on the original return, contact the California Department of Tax and Fee Administration.
For assistance with your use tax questions, go to the California
Department of Tax and Fee Administration's website at cdtfa.ca.gov or call their Customer Service Center at 800.400.7115 (TTY:711) (for hearing and speech disabilities). For California income tax information, contact the Franchise Tax Board at ftb.ca.gov.
Collection Fees
The FTB is required to assess collection and filing enforcement cost recovery fees on delinquent accounts.
Deceased Taxpayers
A final return must be filed for a person who died in 2024 if a tax return normally would be required. The administrator or executor, if one is appointed, or beneficiary must file the tax return. Print "deceased" and the date of death next to the taxpayer's name at the top of the tax return.
If you are a surviving spouse/RDP and no administrator or executor has been appointed, file a joint tax return if you did not remarry or enter into another registered domestic partnership during 2024. Indicate next to your signature that you are the surviving spouse/RDP .
You may also file a joint tax return with an administrator or executor acting on behalf of the deceased taxpayer.
If you file a tax return and claim a refund due to a deceased taxpayer, you are certifying under penalty of perjury either that you are the legal representative of the deceased taxpayer's estate (in this case, attach certified copies of the letters of administration or letters testamentary) or that you are entitled to the refund as the deceased's surviving relative or sole beneficiary under the provisions of the California Probate Code.
You must also attach a copy of federal Form 1310, Statement of Person
Claiming Refund Due a Deceased Taxpayer, and a copy of the death certificate when you file a tax return and claim a refund due.
Innocent Joint Filer Relief
If you file a joint tax return, both you and your spouse/RDP are generally responsible for paying the tax and any interest or penalties due on the tax return. However, you may qualify for relief of payment on all or part of the balance as an innocent joint filer. For more information, get form
FTB 705, Innocent Joint Filer Relief Request, at ftb.ca.gov/forms or call
916.845.7072, Monday through Friday from 8 a.m. until 5 p.m., except holidays.
Military Personnel
If you are a member of the military and need additional information on how to file your tax return, get FTB Pub. 1032. See "Order Forms and
Publications."
Requesting a Copy of Your Tax Return
The FTB keeps personal income tax returns for three and one-half years from the original due date. To get a copy of your tax return, write a letter or complete form FTB 3516, Request for Copy of Personal
Income or Fiduciary Tax Return. In most cases, a $20 fee is charged for each taxable year you request. However, no charge applies for victims of a designated California or federal disaster; or if you request copies from a field office that assisted you in completing your tax return. See
"Where To Get Tax Forms and Publications" to download or order form
FTB 3516.
Local Benefits
You cannot deduct the amounts you pay for local benefits that apply to property in a limited area (construction of streets, sidewalks, or water and sewer systems). You must look at your real estate tax bill to determine if any nondeductible itemized charges are included in your bill. For more information, get federal Pub. 17, Your Federal Income
Tax - For Individuals, Chapter 11.
Vehicle License Fees for Federal Schedule A
On your federal Schedule A (Form 1040), Itemized Deductions, you may deduct the California motor vehicle license fee listed on your Vehicle
Registration Billing Notice from the Department of Motor Vehicles. The other fees listed on your billing notice such as registration fee, weight fee, and county fees are not deductible.
Personal Income Tax Booklet 2024 Page 33

Voting Is Everybody's Business
You may register to vote if you meet these requirements:

• You are a United States citizen.
• You are a resident of California.
• You will be 18 years old by the date of the next election.
• You are not in prison or on parole for the conviction of a felony.

You need to re-register every time you move, change your name, or wish to change political parties. In order to vote in an election, you must be registered to vote at least 15 days before that election. If you need to get a Voter Registration Card, call the California Secretary of State's Voter
Hotline at 800.345.VOTE or go to sos.ca.gov.
To register to vote in California, you must be:

• A United States citizen and a resident of California,
• 18 years old or older on Election Day,
• Not currently in state or federal prison or on parole for the conviction of a felony, and
• Not currently found mentally incompetent to vote by a court.

Pre-register at 16. Vote at 18. Voter pre-registration is now available for
16 and 17 year olds who otherwise meet the voter registration eligibility requirements. California youth who pre-register to vote will have their registration become active once they turn 18 years old.
If you wish to receive a paper Voter Registration or Pre-Registration
Application, call the California Secretary of State's Voter Hotline at
800.345.VOTE or simply register online at RegisterToVote.ca.gov.
For more information about how and when to register to vote, visit sos.ca.gov/elections.
It's Your Right . . . Register and Vote
If You File Electronically
If you e-file your tax return, make sure all the amounts entered on the paper copy of your California return are correct before you sign form
FTB 8453, California e-file Return Authorization for Individuals, or form
FTB 8879, California e-file Signature Authorization for Individuals. If you are requesting direct deposit of a refund, make sure your account and routing information is correct. Your tax return can be transmitted to the
FTB by your preparer or electronic e-file service only after you sign form
FTB 8453 or form FTB 8879. The preparer or electronic e-file service must provide you with:

• A copy of form FTB 8453 or FTB 8879.
• Any original California Forms 592-B, 593, and federal Forms W-2,

1099-G, and other Form(s) 1099 that you provided.

• A paper copy of your California tax return showing the data transmitted to the FTB.

You cannot retransmit an e-filed tax return once we have accepted the original. You can correct an error by filing an amended Form 540 and
Schedule X to correct your previously filed tax return.
Page 34 Personal Income Tax Booklet 2024

# Instructions for Filing a 2024 Amended Return

Important Information
Protective Claim - If you are filing a claim for refund for a taxable year where an audit is being conducted by another state's taxing agency, litigation is pending or where a final determination by the IRS is pending, check box a for "Protective claim for refund" on Schedule X,
Part II, line 1. Specify the pending litigation or reference to the federal determination on Part II, line 2 so we can properly process your claim.
Do not attach your previously filed return to your amended return.
Do not file an amended return to correct your SSN, name, or address, instead, call or write to us. See "Contacting the Franchise Tax Board" for more information.
Use Tax - Do not amend your return to correct a use tax error reported on your original tax return. Enter the amount from your original return.
The California Department of Tax and Fee Administration (CDTFA) administers this tax. Refer all questions or requests relating to use tax to the CDTFA at cdtfa.ca.gov or call 800.400.7115.
Amount You Want Applied To Your 2025 Estimated Tax - Enter zero on amended Form 540, line 98 and get the instructions for Schedule X for the actual amount you want applied to your 2025 estimated tax.
Voluntary Contributions - You cannot amend voluntary contributions.
Enter the amount from your original return.
Direct Deposit - You can now use direct deposit on your amended return.
When filing an amended return, only complete the amended Form 540 through line 115. Next, complete Schedule X. The amount from
Schedule X, line 11 is your additional refund amount. This amount will be carried over to your amended Form 540 and will be entered on line 116 and line 117. The total of the amended Form 540, line 116 and line 117 must equal the total amount of your refund on Schedule X, line 11. If the total of the amended Form 540, line 116 and line 117 does not equal Schedule X, line 11, the FTB will issue a paper check.
Dependent Exemption Credit with No ID - For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for an SSN and a federal ITIN may provide alternative information to the FTB to identify the dependent.
To claim the dependent exemption credit, taxpayers complete form
FTB 3568, attach the form and required documentation to their tax return, and write "no id" in the SSN field of line 10, Dependents, on
Form 540. For each dependent being claimed that does not have an SSN and an ITIN, a form FTB 3568 must be provided along with supporting documentation.
If you are amending a return beginning with taxable year 2018 to claim the dependent exemption credit, complete an amended Form 540, and write "no id" in the SSN field on the Dependents line, and attach
Schedule X. To complete Schedule X, check box m for "Other" on
Part II, line 1, and write the explanation "Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended return and Schedule X. If you do not claim the dependent exemption credit on the original 2024 tax return, you may amend the 2024 tax return following the same procedures used to amend your previous year amended tax returns beginning with taxable year 2018. If claiming a refund, taxpayers must amend their returns within the statute of limitations. For more information, get
FTB Notice 2021-01.
Purpose
Use Form 540 to amend your original or previously filed California resident income tax return. If the FTB adjusted your return, you should use the amounts as adjusted by the FTB. Check the box at the top of
Form 540 indicating AMENDED return and follow the instructions.
Submit the completed amended Form 540 and Schedule X along with all required schedules and supporting forms.

# When to File

Generally, if you filed federal Form 1040-X, Amended U.S. Individual
Income Tax Return, file an amended California tax return within six months unless the changes do not affect your California tax liability.
File an amended return only after you have filed your original or previously filed California tax return.
California Statute of Limitations
Original tax return was filed on or before April 15th: If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return or within one year from the date of overpayment, whichever period expires later.
Original tax return was filed within the extension period (April 15th -
October 15th): If you are making a claim for refund, file an amended tax return within four years from the date the original tax return was filed or within one year from the date of overpayment, whichever period expires later.
Original tax return was filed after October 15th: If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return (April 15th) or within one year from the date of overpayment, whichever period expires later.
If you are filing your amended tax return after the normal statute of limitation period (four years after the due date of the original tax return), attach a statement explaining why the normal statute of limitations does not apply.
If you are filing your amended return in response to a billing notice you received, you will continue to receive billing notices until your amended tax return is accepted. You may file an informal claim for refund even though the full amount due including tax, penalty, and interest has not yet been paid. After the full amount due has been paid, you have the right to appeal to the Office of Tax Appeals at ota.ca.gov or to file suit in court if your claim for refund is disallowed.
To file an informal claim for refund, check box l for "Informal claim" on
Schedule X, Part II, line 1 and mail the claim to:

# FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
Financially Disabled Taxpayers
The statute of limitations for filing claims for refunds is suspended during periods when a taxpayer is "financially disabled." You are considered "financially disabled" when you are unable to manage your financial affairs due to a medically determinable physical or mental impairment that is deemed to be either a terminal impairment or is expected to last for a continuous period of not less than 12 months. You are not considered "financially disabled" during any period that your spouse/RDP or any other person is legally authorized to act on your behalf on financial matters. For more information, get form FTB 1564,
Financially Disabled - Suspension of the Statute of Limitations.
Federal Notices
If you were notified of an error on your federal income tax return that changed your AGI, you may need to amend your California income tax return for that year.
If the IRS examines and changes your federal income tax return, and you owe additional tax, report these changes to the FTB within six months.
You do not need to inform the FTB if the changes do not increase your
Personal Income Tax Booklet 2024 Page 35

California tax liability. If the changes made by the IRS result in a refund due, you must file a claim for refund within two years. Use an amended
Form 540 and Schedule X to make any changes to your California income tax returns previously filed.
Include a copy of the final federal determination, along with all underlying data and schedules that explain or support the federal adjustment.
Note: Most penalties assessed by the IRS also apply under California law. If you are including penalties in a payment with your amended tax return, see Schedule X, line 8a instructions.
Children With Investment Income
If your child was required to file form FTB 3800, Tax Computation for
Certain Children with Unearned Income, and your taxable income has changed, review your child's tax return to see if you need to file an amended tax return. Get form FTB 3800 for more information.
Contacting the Franchise Tax Board
If you have not received a refund within six months of filing your amended return, do not file a duplicate amended return for the same year. For information on the status of your refund, you may write to:

# FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
For telephone assistance, see General Phone Service at the end of this booklet.
Filing Status
Your filing status for California must be the same as the filing status you used on your federal income tax return, unless you are in an RDP . If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California. If you entered into a same-sex marriage, your filing status for California would generally be the same as the filing status that was used for federal. If you are a same-sex married individual or an RDP and file head of household for federal, you may file head of household for California only if you meet the requirements to be considered unmarried or considered not in a registered domestic partnership.
Exception for Filing a Separate Tax Return - A married couple who filed a joint federal tax return may file separate state tax returns if either spouse was either of the following:

• An active member of the United States armed forces (or any auxiliary military branch) during the year being amended.
• A nonresident for the entire year and had no income from California sources during the year being amended.

Changing Your Filing Status - If you changed your filing status on your federal amended tax return, also change your filing status for California unless you meet one of the exceptions listed above.
Married/RDP Filing Jointly to Married/RDP Filing Separately - You cannot change from married/RDP filing jointly to married/RDP filing separately after the due date of the tax return.
Exception: A married couple who meets the "Exception for Filing a
Separate Tax Return" shown above may change from joint to separate tax returns after the due date of the tax return.
Filing Separate Tax Returns to Married/RDP Filing Jointly - If you or your spouse/RDP (or both of you) filed a separate tax return, you generally can change to a joint tax return any time within four years from the original due date of the separate tax return(s). To change to a joint tax return, you and your spouse/RDP must have been legally married or in an RDP on the last day of the taxable year.
To amend from separate tax returns to a joint tax return, follow
Form 540 instructions to complete only one amended tax return. Both you and your spouse/RDP must sign the amended joint tax return.
Page 36 Personal Income Tax Booklet 2024

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Personal Income Tax Booklet 2024 Page 37

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Page 38 Personal Income Tax Booklet 2024

3101243 Form 540 2024 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 $149 =
X $149 =
X $149 =
$
$
$
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

# TAXABLE YEAR

2024 California Resident Income Tax Return
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 surviving spouse/RDP .
See instructions.
Filing Status Principal Residence
Enter year spouse/RDP died.
•
•
•
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
•

• •

•
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 2025.
A
R
RP
City

333Side 2 Form 540 2024
$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 from federal Form 1040 or 1040-SR, line 11 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
$244,857, 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 . .
Your name: Your SSN or ITIN:
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 $5,540
• Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP .$11,080

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
•
•
•
•
•

• • •
• • •

•
•
•
•
•
Enter credit name
Enter credit name code code and amount... and amount...
Total dependent exemptions 10 X $461 = $
Dependent's relationship to you
•
Dependent 1 Dependent 2 Dependent 3
First Name
Last Name
SSN. See instructions. •••
10 Dependents: Do not include yourself or your spouse/RDP .Exemptions

3103243 Form 540 2024 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 2024 California estimated tax and other payments. See instructions
73 Withholding (Form 592-B and/or Form 593). See instructions
74 Reserved for future use
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
Your name: Your SSN or ITIN:
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
92•
•
•
•
•
•
•
•

• . . .

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-
•
Other Taxes . . . .
61 Alternative Minimum Tax. Attach Schedule P (540)
62 Mental 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.
•
•
•
•
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 2024 . . . . . . . . . . . . . . . .
California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
Keep Arts in Schools Voluntary Tax Contribution Fund
California Sea Otter 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.
110 Add amounts in code 400 through code 447. This is your total contribution
Your name: Your SSN or ITIN:
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 2025 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

3105243 Form 540 2024 Side 5
Your name: Your SSN or ITIN: . . .
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 Deposit . . .
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:
•
•
•
•
•

• •

••

• • •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 FTB to share limited information from your tax return with Covered California. See instructions Yes No
Sign your tax return on Side 6

333Side 6 Form 540 2024
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.
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)
Preferred phone number
Telephone Number
PTIN
Firm's FEIN
Yes NoDo you want to allow another person to discuss this tax return with us? See instructions •
•
•
Your name: Your SSN or ITIN:

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Personal Income Tax Booklet 2024 Page 45

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Page 46 Personal Income Tax Booklet 2024

Schedule CA (540) Side 12024
A
Federal Amounts
(taxable amounts from your federal tax return)
B
Subtractions
See instructions C
Additions
See instructions
Name(s) as shown on tax return SSN or ITIN

# TAXABLE YEAR

2024 California Adjustments — Residents

# SCHEDULE

CA (540)
Important: Attach this schedule behind Form 540, Side 6 as a supporting California schedule.
Section A - Income from federal Form 1040 or 1040-SR
For Privacy Notice, get FTB 1131 EN-SP.
1 a Total amount from federal
Form(s) W-2, box 1. See instructions 1a b Household employee wages not reported on federal Form(s) W-2

1b c Tip income not reported on line 1a 1c d Medicaid waiver payments not reported on federal Form(s) W-2. See instructions

1d e Taxable dependent care benefits from federal Form 2441, line 26

1e f Employer-provided adoption benefits from federal Form 8839, line 29

1f g Wages from federal Form 8919, line 6 1g h Other earned income. See instructions 1h i Nontaxable combat pay election.
See instructions

1i z Add line 1a through line 1i 1z
2 Taxable interest. a 2b
3 Ordinary dividends.
See instructions. a

3b
4 IRA distributions.
See instructions.

a 4b
5 Pensions and annuities. See instructions. a 5b
6 Social security benefits. a 6b
7 Capital gain or (loss). See instructions 7

# Part I Income Adjustment Schedule

1 Taxable refunds, credits, or offsets of state and local income taxes

1
2 a Alimony received. See instructions. 2a
3 Business income or (loss). See instructions. 3
4 Other gains or (losses) 4
5 Rental real estate, royalties, partnerships,
S corporations, trusts, etc

. 5
6 Farm income or (loss) 6
7 Unemployment compensation 7
Section B - Additional Income from federal Schedule 1 (Form 1040)

Side 2 Schedule CA (540) 2024 7732243
( )

( )
( )
A
Federal Amounts
(taxable amounts from your federal tax return)
B
Subtractions
See instructions C
Additions
See instructions
Section B - Additional Income
Continued
8 Other income: a Federal net operating loss 8a b Gambling 8b c Cancellation of debt 8c d Foreign earned income exclusion from federal Form 2555

8d e Income from federal Form 8853 8e f Income from federal Form 8889 8f g Alaska Permanent Fund dividends 8g h Jury duty pay 8h i Prizes and awards 8i j Activity not engaged in for profit income 8j k Stock options 8k l Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property .. 8l m Olympic and Paralympic medals and USOC prize money 8m n IRC Section 951(a) inclusion 8n o IRC Section 951A(a) inclusion 8o p IRC Section 461(l) excess business loss adjustment 8p q Taxable distributions from an ABLE account . . 8q r Scholarship and fellowship grants not reported on federal Form(s) W-2 . . . . . . . . 8r s Nontaxable amount of Medicaid waiver payments included on federal Form 1040, line 1a or line 1d.. 8s t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan

8t u W ages earned while incarcerated 8u v Digital assets received as ordinary income not reported elsewhere.

8v z Other income. List type and amount.
8z

Schedule CA (540) 2024 Side 3
A
Federal Amounts
(taxable amounts from your federal tax return)
B
Subtractions
See instructions C
Additions
See instructions
9 a Total other income.
Add line 8a through line 8z 9a b1 Disaster loss deduction from form FTB 3805V. . 9b1 b2 NOL deduction from form FTB 3805V 9b2 b3 NOL deduction from form FTB 3805Z,
3807, or 3809

9b3
10 Total. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, and line 9a in column A and column C. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, line 9a, and line 9b1 through line 9b3 in column B
(as applicable). See instructions . 10
Section C - Adjustments to Income from federal Schedule 1 (Form 1040)

11 Educator expenses 11
12 Certain business expenses of reservists, performing artists, and fee-basis government officials. . . . . . .12
13 Health savings account deduction 13
14 Moving expenses. Attach form FTB 3913.
See instructions

14
15 Deductible part of self-employment tax.
See instructions.

15
16 Self-employed SEP , SIMPLE, and qualified plans.. 16
17 Self-employed health insurance deduction.
See instructions.

17
18 Penalty on early withdrawal of savings 18
19 a Alimony paid. 19a b Recipient's: SSN
Last Name
20 IRA deduction 20
21 Student loan interest deduction 21
22 Reserved for future use 22
23 Archer MSA deduction 23
Section B - Additional Income
Continued

Side 4 Schedule CA (540) 2024 7734243
A
Federal Amounts
(taxable amounts from your federal tax return)
B
Subtractions
See instructions C
Additions
See instructions
24 Other adjustments: a Jury duty pay 24a b Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit 24b c Nontaxable amount of the value of Olympic and
Paralympic medals and USOC prize money reported on line 8m 24c d Reforestation amortization and expenses 24d e Repayment of supplemental unemployment benefits under the federal Trade Act of 1974 24e f Contributions to IRC Section 501(c)(18)(D) pension plans

24f g Contributions by certain chaplains to
IRC Section 403(b) plans 24g h Attorney fees and court costs for actions involving certain unlawful discrimination claims 24h i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations 24i j Housing deduction from federal Form 2555 24j k Excess deductions of IRC Section 67(e) expenses from federal Schedule K-1 (Form 1041) 24k z
Other adjustments. List type and amount.
25 Total other adjustments. Add line 24a through line 24z . . 25
Add line 11 through line 23 and line 25 in columns A, B, and C. See instructions . . . 26
27 Total. Subtract line 26 from line 10 in columns A, B, and C. See instructions 27
Section C - Adjustments to Income
Continued

Schedule CA (540) 2024 Side 5
5 a State and local income tax or general sales taxes. . 5a b State and local real estate taxes 5b c State and local personal property taxes 5c d Add line 5a through line 5c 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) in column A.
Enter the amount from line 5a, column B in line 5e, column B.
Enter the difference from line 5d and line 5e, column A in line 5e, column C

5e
6 Other taxes. List type
7 Add line 5e and line 6 7
8 a Home mortgage interest and points reported to you on federal Form 1098

8a b Home mortgage interest not reported to you on federal Form 1098

8b c Points not reported to you on federal Form 1098 .. 8c d Reser ved for future use 8d e Add line 8a through line 8c 8e
9 Investment interest 9
10 Add line 8e and line 9 10
A
Federal Amounts
(from federal Schedule A
(Form 1040))
B
Subtractions
See instructions C
Additions
See instructions
Taxes You Paid

# Part II Adjustments to Federal Itemized Deductions

Medical and Dental Expenses See instructions.
Check the box if you did NOT itemize for federal but will itemize for California
1 Medical and dental expenses

1
2 Enter amount from federal Form 1040 or 1040-SR, line 11.

. 2
3 Multiply line 2 by 7.5% (0.075) 3
4 Subtract line 3 from line 1.
If line 3 is more than line 1, enter 0

4
Interest You Paid

Side 6 Schedule CA (540) 2024 7736243
A
Federal Amounts
(from federal Schedule A
(Form 1040))
B
Subtractions
See instructions C
Additions
See instructions
15 Casualty or theft loss(es) (other than net qualified disaster losses). Attach federal Form 4684. See instructions .. 15
11 Gifts by cash or check. 11
12 Other than by cash or check 12
13 Carryover from prior year 13
14 Add line 11 through line 13 14
16 Other—from list in federal instructions. 16
17 Add lines 4, 7, 10, 14, 15, and 16 in columns A, B, and C 17
18 Total. Combine line 17 column A less column B plus column C 18
Gifts to Charity
Casualty and Theft Losses
Other Itemized Deductions
19 Unreimbursed employee expenses: job travel, union dues, job education, etc.
Attach federal Form 2106 if required. See instructions 19
20 Tax preparation fees 20
21 Other expenses: investment, safe deposit box, etc. List type 21
22 Add line 19 through line 21 22
23 Enter amount from federal Form 1040 or 1040-SR, line 11
24 Multiply line 23 by 2% (0.02). If less than zero, enter 0 24
25 Subtract line 24 from line 22. If line 24 is more than line 22, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
26 Total Itemized Deductions. Add line 18 and line 25 . . . . . . . . . . . . . . . . . . . . . . 26
27 Other adjustments. See instructions. Specify. 27
28 Combine line 26 and line 27 . . . . . . . . . . . . . . . . . . . . . . 28
29 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status?
Single or married/RDP filing separately $244,857
Head of household $367,291
Married/RDP filing jointly or qualifying surviving spouse/RDP $489,719
No. Transfer the amount on line 28 to line 29.
Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), line 29 29
30 Enter the larger of the amount on line 29 or your standard deduction shown below:
Single or married/RDP filing separately. See instructions $5,540
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP $11,080 ..
Transfer the amount on line 30 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . 30

# Part II Adjustments to Federal Itemized Deductions

Continued
Job Expenses and Certain Miscellaneous Deductions

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Visit our website: ftb.ca.gov
Personal Income Tax Booklet 2024 Page 53

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Page 54 Personal Income Tax Booklet 2024

2024 Instructions for Schedule CA (540)
California Adjustments — Residents
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).

# What's New

Wildfire Relief Payment - For taxable years beginning after
December 31, 2019, and before January 1, 2026, the Federal Disaster Tax
Relief Act of 2023 allows an exclusion from gross income for any amount received by an individual as a qualified wildfire relief payment. Generally,
California law does not conform. If any qualified amount was excluded from income for federal purposes and California law provides no similar exclusion, include that amount in income for California purposes. For more information, see Schedule CA (540), California Adjustments -
Residents, specific line instructions in Part I, Section B, line 8z. For specific wildfire relief payments excluded for California purposes, see
General Information.
Net Operating Loss Suspension - For taxable years beginning on or after
January 1, 2024, and before January 1, 2027, California has suspended the net operating loss (NOL) carryover deduction. Taxpayers may continue to compute and carryover an NOL during the suspension period.
However, taxpayers with net business income or modified adjusted gross income of less than $1,000,000 or with disaster loss carryovers are not affected by the NOL suspension rules.
The carryover period for suspended losses is extended by:

• Three years for losses incurred in taxable years beginning before

January 1, 2024.

• Two years for losses incurred in taxable years beginning on or after

January 1, 2024, and before January 1, 2025.

• One year for losses incurred in taxable years beginning on or after

January 1, 2025, and before January 1, 2026.
For more information, see California Revenue and Taxation Code (R&TC)
Section 17276.24, and get form FTB 3805V, Net Operating Loss (NOL)
Computation and NOL and Disaster Loss Limitations - Individuals,
Estates, and Trusts.
Special Rules for Certain Distributions from Qualified IRC Section 529
Tuition Plans - The federal Consolidated Appropriations Act (CAA),
2023, allows qualified Internal Revenue Code (IRC) Section 529 tuition plans that have been maintained for 15 years to rollover to a Roth
Individual Retirement Arrangement (IRA) without a tax or penalty. Under the federal law, rollover distributions from an IRC Section 529 plan to a
Roth IRA after December 31, 2023, will be treated in the same manner as the earnings and contributions of a Roth IRA. California law does not conform to this federal provision. Rollover distribution from an IRC
Section 529 plan to a Roth IRA is includible in California taxable income and subject to an additional tax of 2½%. For more information, see
Schedule CA (540), specific line instructions in Part I, Section B, line 8z.
Catch-Up Contributions for Certain Individuals - For taxable years beginning on or after January 1, 2024, the federal CAA, 2023, provides for the indexing for the $1,000 catch-up contribution to an IRA for individuals age 50 or older. The CAA, 2023, also increases certain contribution amounts, including catch-up contributions for individuals age 50 or over as defined in IRC Section 414(v). California law does not conform to these federal provisions. Any amount contributed that exceeds the contribution amount allowed for California may need to be included in income for California purposes. Any distribution from contributions in excess of the California limit may become taxable when distributed. For more information, see Schedule CA (540) specific line instructions in Part I, Section C, line 20.
Wildfire Mitigation Payment - For taxable years beginning on or after
January 1, 2024, and before January 1, 2029, California law allows a qualified taxpayer an exclusion from gross income for any amount received as a California qualified wildfire loss mitigation payment through the California Wildfire Mitigation Financial Assistance Program. For more information, see Schedule CA (540) specific line instructions in Part I,
Section B, line 8z and R&TC Section 17138.8.

# General Information

In general, for taxable years beginning on or after January 1, 2015,
California law conforms to the IRC as of January 1, 2015. However, there are continuing differences between California and federal law.
When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. For more information, go to ftb.ca.gov and search for conformity. Additional information can be found in FTB Pub. 1001, Supplemental Guidelines to California
Adjustments, and the Business Entity tax booklets.
The instructions provided with California tax forms are a summary of
California tax law and are only intended to aid taxpayers in preparing their state income tax returns. We include information that is most useful to the greatest number of taxpayers in the limited space available. It is not possible to include all requirements of the R&TC in the instructions.
Taxpayers should not consider the instructions as authoritative law.
Conformity
For updates regarding federal acts, go to ftb.ca.gov and search for conformity.
Federal Acts - In general, the R&TC does not conform to the changes under the following federal acts. California taxpayers continue to follow the IRC as of the specified date of January 1, 2015, with modifications.
For specific adjustments due to the following acts, see Schedule CA (540) specific line instructions:

• American Rescue Plan Act (ARPA) of 2021 (enacted on

March 11, 2021)

• Consolidated Appropriations Act (CAA), 2021 (enacted on

December 27, 2020)

• Setting Every Community Up for Retirement Enhancement (SECURE)

Act (enacted on December 20, 2019)
California Hope, Opportunity, Perseverance, and Empowerment
(HOPE) for Children Trust Account Program - The California HOPE for
Children Trust Account Act created the California HOPE for Children
Trust Account Program for the purpose of providing an eligible child with a HOPE trust account. For taxable years beginning on or after
January 1, 2023, California law allows an exclusion from gross income for any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and for any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth. For more information, see Schedule CA (540) specific line instructions in
Part I, Section B, line 8z and R&TC Section 17141.5.
Interagency Council on Homelessness Payment Exclusion - For taxable years beginning on or after January 1, 2023, California law allows an exclusion from gross income for payments received pursuant to the
California Welfare and Institutions Code Section 8257 by members of the Interagency Council on Homelessness, its advisory committee, or its working groups who are or have been homeless. For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC Section 17131.13.
Kincade Wildfire Exclusion - For taxable years beginning on or after
January 1, 2020, and before January 1, 2028, California law allows a qualified taxpayer an exclusion from gross income for any qualified amount received in a settlement from Pacific Gas and Electric (PG&E)
Company or its subsidiary relating to the 2019 Kincade Fire. If a qualified taxpayer included income for a qualified amount received from this settlement in a prior taxable year, the taxpayer can file an amended tax return for that year within the normal statute of limitations. For more information, see Schedule CA (540) specific line instructions in Part I,
Section B, line 8z and R&TC Section 17139.2.
Zogg Wildfire Exclusion - For taxable years beginning on or after
January 1, 2020, and before January 1, 2028, California law allows a qualified taxpayer an exclusion from gross income for any qualified amount received in a settlement from PG&E Company or its subsidiary relating to the 2020 Zogg Fire. If a qualified taxpayer included income
Schedule CA (540) Instructions 2024 Page 55

for a qualified amount received from this settlement in a prior taxable year, the taxpayer can file an amended tax return for that year within the normal statute of limitations. For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC Section 17139.3.
Discharge of Student Fees - For taxable years beginning on or after
January 1, 2022, and before January 1, 2027, California law allows an exclusion from gross income for any amount of unpaid fees due or owed by a student to a community college that was discharged pursuant to
California Education Code Section 32527. For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC Section 17131.21.
Guaranteed Income Pilot Program Payment Exclusion - Beginning on June 30, 2022, and before July 1, 2026, California law allows an exclusion from gross income for any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to California Welfare and Institution Code Section 18997. For more information, see Schedule CA (540) specific line instructions in
Part I, Section B, line 8z and R&TC Section 17131.12.
Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave
Relief Grant - For taxable years beginning on or after January 1, 2021, and before January 1, 2030, California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the
California Small Business and Nonprofit COVID-19 Supplemental Paid
Sick Leave Relief Grant Program that is established by Section 12100.975 of the Government Code. For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC
Section 17158.
Turf Replacement Water Conservation Program - For taxable years beginning on or after January 1, 2022, and before January 1, 2027,
California law allows an exclusion from gross income for any amount received as a rebate, voucher, or other financial incentive issued by a public water system, as defined, local government, or state agency for participation in a turf replacement water conservation program. For more information, see Schedule CA (540) specific line instructions in Part I,
Section B, line 8z and R&TC Section 17138.2.
Fire Victims Trust Exclusion - For taxable years beginning before
January 1, 2028, California law allows a qualified taxpayer an exclusion from gross income for any amount received from the Fire Victims
Trust, established pursuant to the order of the United States Bankruptcy
Court for the Northern District of California dated June 20, 2020, case number 19-30088, docket number 8053. If a qualified taxpayer included income for an amount received from the Fire Victims Trust in a prior taxable year, the taxpayer can file an amended tax return for that year within the normal statute of limitations. For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC Section 17138.5.
Thomas and Woolsey Wildfires Exclusion - For taxable years beginning before January 1, 2027, California law allows a qualified taxpayer an exclusion from gross income for any amount received in a settlement from Southern California Edison for claims relating to the 2017 Thomas
Fire or the 2018 Woolsey Fire. If a qualified taxpayer included income for an amount received from these settlements in a prior taxable year, the taxpayer can file an amended tax return for that year within the normal statute of limitations. For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC
Section 17138.6.
Reporting Requirements - Taxpayers may need to file form FTB 4197,
Information on Tax Expenditure Items, with the tax return to report tax expenditure items as part of the Franchise Tax Board's (FTB) annual reporting requirements under R&TC Section 41. To determine if you have an R&TC Section 41 reporting requirement, see the R&TC Section 41
Reporting Requirements section in 540, Personal Income Tax Booklet, or get form FTB 4197.
California Venues Grant - For taxable years beginning on or after
September 1, 2020, and before January 1, 2030, California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the California Venues Grant Program that is administered by the Office of Small Business Advocate (CalOSBA). For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z and R&TC Section 17158.
California Microbusiness COVID-19 Relief Grant - For taxable years beginning on or after January 1, 2020, and before
January 1, 2025, California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the California
Microbusiness COVID-19 Relief Program that is administered by
CalOSBA. For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z.
Other Loan Forgiveness - For taxable years beginning on or after
January 1, 2019, California law allows an exclusion from gross income for borrowers of forgiveness of indebtedness described in
Section 1109(d)(2)(D) of the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act as stated by section 278, Division N of the CAA, 2021. The CAA, 2021, allows deductions for eligible expenses paid for with covered loan amounts. California law conforms to this federal provision, with modifications. For California purposes, these deductions generally do not apply to an ineligible entity. "Ineligible entity" means a taxpayer that is either a publicly-traded company or does not meet the 25% reduction from gross receipts requirements under Section 311 of the CAA, 2021. For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 3 or go to ftb.ca.gov and search for AB 80.
Shuttered Venue Operator Grant - For taxable years beginning on or after January 1, 2019, California law allows an exclusion from gross income for amounts awarded as a shuttered venue operator grant under the CAA, 2021. The CAA, 2021, allows deductions for eligible expenses paid for with grant amounts. California law conforms to this federal provision, with modifications. For California purposes, these deductions do not apply to an ineligible entity. "Ineligible entity" means a taxpayer that is either a publicly-traded company or does not meet the 25% reduction from gross receipts requirements under
Section 311 of Division N of the CAA, 2021. For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 3 and R&TC Section 17158.3.
Small Business COVID-19 Relief Grant Program - For taxable years beginning on or after January 1, 2020, and before January 1, 2030,
California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant under Executive Order No. E 20/21-182 and the California Small Business
COVID-19 Relief Grant Program established by Section 12100.83 of the
Government Code. For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 8z.
Income Exclusion for Rent Forgiveness - For taxable years beginning on or after January 1, 2020, and before January 1, 2025, gross income shall not include a tenant's rent liability that is forgiven by a landlord or rent forgiveness provided through funds grantees received as a direct allocation from the Secretary of the Treasury based on the CAA, 2021.
For more information, see Schedule CA (540) specific line instructions in
Part I, Section B, line 8z.
Moving Expense Deduction - For taxable years beginning on or after
January 1, 2021, taxpayers should file California form FTB 3913, Moving
Expense Deduction, to claim moving expense deductions. Attach the completed form FTB 3913 to Form 540, California Resident Income
Tax Return. For more information, see Schedule CA (540) specific line instructions in Part I, Section C, line 14, and get form FTB 3913.
Paycheck Protection Program (PPP) Loans Forgiveness - For taxable years beginning on or after January 1, 2019, California law allows an exclusion from gross income for covered loan amounts forgiven under the federal CARES Act, Paycheck Protection Program and Health Care
Enhancement Act, Paycheck Protection Program Flexibility Act of 2020, the CAA, 2021, or the PPP Extension Act of 2021.
Page 56 Schedule CA (540) Instructions 2024

Also, the ARPA expands PPP eligibility to include "additional covered nonprofit entities" which includes certain Code 501(c) nonprofit organizations and Internet-only news publishers and Internet-only periodical publishers. California law does not conform to this expansion of PPP eligibility.
The CAA, 2021, allows deductions for eligible expenses paid for with covered loan amounts. California law conforms to this federal provision, with modifications. For California purposes, these deductions do not apply to an ineligible entity. "Ineligible entity" means a taxpayer that is either a publicly-traded company or does not meet the 25% reduction from gross receipts requirements under Section 311 of Division N of the CAA, 2021.
For more information, see specific line instructions for Schedule CA (540) in Part I, Section B, line 3 and R&TC Section 17131.8 or go to ftb.ca.gov and search for AB 80.
SECURE Act Repeal of Maximum Age 70½ - The SECURE Act repealed the maximum age of 70½ for traditional IRA contributions. California law does not conform to this federal provision. For more information, see
Schedule CA (540) specific line instructions in Part I, Section C, line 20.
Coronavirus Aid, Relief, and Economic Security (CARES) Act - The
CARES Act was enacted on March 27, 2020. In general, the R&TC does not conform to the changes. California taxpayers continue to follow the IRC as of the specified date of January 1, 2015, with modifications.
California law does not conform to the following federal provisions under the CARES Act:

• Exclusion for certain employer payment of student loans
• Health-savings account changes

The above list is not intended to be all-inclusive of the federal and state conformities and differences. For more information, see specific line instructions or refer to the R&TC.
Worker Status: Employees and Independent Contractors - Some individuals may be classified as independent contractors for federal purposes and employees for California purposes, which may also cause changes in how their income and deductions are classified.
Proposition 22 was operative as of December 16, 2020, and may affect a taxpayer's worker classification. For more information, see Schedule
CA (540) specific line instructions in Part I, Section A, line 1a; Part I,
Section B, line 3; Part I, Section C, line 15 and line 17; and Part II, line 4.
Rental Real Estate Activities - For taxable years beginning on or after
January 1, 2020, the dollar limitation for the offset for rental real estate activities shall not apply to the low income housing credit program.
For more information, see R&TC Section 17561(d)(1). Get form
FTB 3801-CR, Passive Activity Credit Limitations, for more information.
Commercial Cannabis Activity - For taxable years beginning on or after January 1, 2020, and before January 1, 2030, California allows individuals and other taxpayers operating under the personal income tax law to claim credits and deductions of business expenses paid or incurred during the taxable year in conducting commercial cannabis activity. Sole proprietors are those that conduct a commercial cannabis activity that is licensed under California Medicinal and Adult-Use
Cannabis Regulation and Safety Act (CA MAUCRSA). For more information, see Schedule CA (540) specific line instructions in Part I,
Section B, line 3, and get form FTB 4197.
Excess Business Loss Limitation - The CARES Act made amendments to IRC Section 461(l) by eliminating the excess business loss limitation of noncorporate taxpayers for taxable year 2020 and retroactively removing the limitation for taxable years 2018 and 2019. California law does not conform to those amendments. Also, California law does not conform to the federal changes in the ARPA and the federal
Inflation Reduction Act of 2022 that extend the limitation on excess business losses of noncorporate taxpayers for taxable years beginning after December 31, 2020, and ending before January 1, 2029.
Complete form FTB 3461, California Limitation on Business Losses, if you are a noncorporate taxpayer and your net losses from all of your trades or businesses are more than $305,000 ($610,000 for married/RDP taxpayers filing a joint return). For more information, see
Schedule CA (540) specific line instructions in Part I, Section B, line 8p, and get form FTB 3461.
Alimony - California law does not conform to changes made by the TCJA to federal law regarding alimony and separate maintenance payments that are not deductible by the payor spouse, and are not includable in the income of the receiving spouse, if made under any divorce or separation agreement executed after December 31, 2018, or executed on or before
December 31, 2018, and modified after that date (if the modification expressly provides that the amendments apply). For more information, see Schedule CA (540) specific line instructions in Part I, Section B, line 2a and Section C, line 19a.
Federal Tax Reform - In general, California R&TC does not conform to all of the changes under the TCJA. For adjustments due to the TCJA, see the specific line instructions for the following items:

• Combat zone extended to Egypt's Sinai Peninsula
• Moving expenses and reimbursements
• Limitation on deduction of business interest
• Limitation on employer's deduction for fringe benefit expenses
• Limitation on wagering losses
• Sexual harrasment settlements
• Global intangible low-taxed income (GILTI) under IRC Section 951A
• Qualified equity grants
• Expanded use of IRC Section 529 account funds
• Living expenses for members of Congress
• Limitation on state and local tax deduction
• Mortgage and home equity indebtedness interest deduction
• Limitation on charitable contribution deduction
• College athletic seating rights
• Casualty or theft loss(es)
• Miscellaneous itemized deductions

Registered Domestic Partners (RDPs) - RDPs will compute their limitations based on the combined federal adjusted gross income (AGI) of each partner's individual tax return filed with the Internal Revenue
Service (IRS).
For column A, Part I and Part II, combine each line item of your federal amounts from each partner's individual federal tax return. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered
Domestic Partners. The combined federal AGI used to compute limitations is different from the recalculated federal AGI used on
Form 540, line 13. In situations where RDPs have no RDP adjustments, these amounts may be the same.
Military Personnel - Servicemembers domiciled outside of California, and their spouses/RDPs may exclude the servicemember's military compensation from gross income when computing the tax rate on nonmilitary income. Requirements for military servicemembers domiciled in California remain unchanged. Military servicemembers domiciled in
California must include their military pay in total income. In addition, they must include their military pay as California source income when stationed in California. However, military pay is not California source income when a servicemember is permanently stationed outside of
California. Beginning 2009, the federal Military Spouses Residency Relief
Act may affect the California income tax filing requirements for spouses of military personnel.
The federal Veterans Auto and Education Improvement Act (VAEIA) of
2022 was enacted on January 5, 2023, and made amendments to the federal Servicemembers Civil Relief Act (SCRA). California conforms to the following VAEIA provisions:

• A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember's military orders.
• For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following: > The residence or domicile of the servicemember. > The residence or domicile of the spouse. > The permanent duty station of the servicemember.

Schedule CA (540) Instructions 2024 Page 57

For more information, get Form 540NR, California Nonresident or
Part-Year Resident Income Tax Return, and FTB Pub. 1032, Tax
Information for Military Personnel.
Single Member Limited Liability Company (SMLLC) - If you are a single member limited liability company, that is organized or doing business in California, or registered with the California Secretary of State (SOS), you are required to file Form 568, Limited Liability Company Return of Income, pay the annual tax and LLC Fee (if applicable), in addition to filing your tax return. Get Form 568, Limited Liability Company Tax
Booklet, for more information.
Purpose
Use Schedule CA (540) to make adjustments to your federal adjusted gross income and to your federal itemized deductions using California law.

# Specific Line Instructions

# Part I Income Adjustment Schedule

Column A — Federal Amounts
Section A, Line 1a through Line 7, and Section B, Line 1 through
Line 9a
Enter in Section A, line 1a through line 7, and Section B, line 1 through line 9a the same amounts entered on your federal Form 1040, U.S.
Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for
Seniors, line 1a through line 7; and federal Schedule 1 (Form 1040),
Additional Income and Adjustments to Income, line 1 through line 9.
Line 10 - Total
Combine the amounts in Section A, line 1z through line 7, and Section B, line 1 through line 7, and line 9a.
Section C, Line 11 through Line 18 and Line 20 through Line 25
Enter the same amounts entered on your federal Schedule 1 (Form 1040), line 11 through line 18 and line 20 through line 25.
Line 19a and Line 19b
Enter on line 19a the same amount entered on your federal Schedule 1
(Form 1040), line 19a. Enter on line 19b the social security number
(SSN) or individual taxpayer identification number (ITIN) and last name of the person to whom you paid alimony.
Line 26 - Add line 11 through line 23 and line 25.
Line 27 - Total
Subtract line 26 from line 10. This amount should match the amount entered on federal Form 1040 or 1040-SR, line 11.
Column B and Column C — Subtractions and
Additions
Use these columns to enter subtractions and additions to the federal amounts in column A that are necessary because of differences between
California and federal law. Enter all amounts as positive numbers unless instructed otherwise.
You may need one or more of the following FTB publications to complete column B and column C:

• 1001, Supplemental Guidelines to California Adjustments
• 1005, Pension and Annuity Guidelines
• 1031, Guidelines for Determining Resident Status
• 1032, Tax Information for Military Personnel
• 1100, Taxation of Nonresidents and Individuals Who Change

Residency
To get forms and publications, go to ftb.ca.gov/forms.
Section A - Income
Line 1a through Line 1i and Line 1z
Generally, you will not make any adjustments on these lines. If you did not receive any of the following types of income, make no entry on line 1a through line 1i and line 1z in either column B or column C.
Active duty military pay - Special rules apply to active duty military taxpayers. Get FTB Pub. 1032 for more information.
Combat zone foreign earned income exclusion - For taxable years beginning on and after January 1, 2018, California does not conform to the federal foreign earned income exclusion for amounts received by certain U.S. citizens or resident aliens with an abode in the U.S., specifically contractors or employees of contractors supporting the U.S.
Armed Forces in designated combat zones. Enter the amount excluded from federal income on Part I, Section B, line 8d, column C.
Native American earned income exemption - California does not tax federally recognized tribal members living in California Indian country who earn income from any federally recognized California Indian country.
Military compensation is considered income from reservation sources.
Enrolled members who receive reservation sourced per capita income must reside in their affiliated tribe's Indian country to qualify for tax exempt status. Enter on applicable line 1a through line 1h, column B the earnings included in federal income that are exempt for California. Attach form FTB 3504, Enrolled Tribal Member Certification, to Form 540. For more information, get form FTB 3504.
Tax treaty - If you excluded income exempted by U.S. tax treaties on your federal Form 1040 or 1040-SR (unless specifically exempted for state purposes), enter the excluded amount on applicable line 1a through line 1h, column C.
Sick pay received under the Federal Insurance Contributions Act and
Railroad Retirement Act - California excludes this item from income.
Enter on line 1a or line 1h as applicable, column B the amount of sick pay benefits received under the Federal Insurance Contributions Act and
Railroad Retirement Act included in the amount in column A. a. Total Amount from Federal Form(s) W-2, Box 1
Employees and independent contractors - Some taxpayers may be classified as independent contractors for federal purposes and as employees for California purposes. If the taxpayer is classified as an employee for California purposes, enter the amount reported as gross income of the business from federal Schedule C (Form 1040), Profit or
Loss from Business, line 7, as wages on line 1a, column C. d. Medicaid Waiver Payments Not Reported on Federal Form(s) W-2
Income exclusion for In-Home Supportive Services (IHSS) supplementary payments - If you are an IHSS provider who received
IHSS supplementary payments that were included in federal wages, enter the IHSS supplementary payments on line 1d, column B. IHSS providers only receive a supplementary payment if they paid a sales tax on the
IHSS services they provide. The supplementary payment is equal to the sales tax paid plus any increase in the federal payroll withholding paid due to the supplementary payment. h. Other Earned Income
Ridesharing fringe benefit differences - Under federal law, certain qualified transportation benefits are excluded from gross income. Under the R&TC, there are no monthly limits for the exclusion of these benefits and California's definitions are more expansive. Enter the amount of ridesharing benefits received and included in federal income on line 1h, column B.
Exclusion for compensation from exercising a California Qualified
Stock Option (CQSO) - To claim this exclusion:

• Your earned income is $40,000 or less from the corporation granting the CQSO.
• The market value of the options granted to you must be less than

$100,000.

• The total number of shares must be 1,000 or less.
• The corporation issuing the stock must designate that the stock issued is a CQSO at the time the option is granted.

If you included an amount qualifying for this exclusion in federal income, enter that amount on line 1h, column B.
Employer health savings account (HSA) contribution - Enter the amount of any employer HSA contribution from federal Form W-2, Wage and Tax
Statement, box 12, code W on line 1h, column C.
Page 58 Schedule CA (540) Instructions 2024

i. Nontaxable Combat Pay Election
Combat zone extended to Egypt's Sinai Peninsula - Federal law extended combat zone tax benefits to the Sinai Peninsula of Egypt.
California law does not conform. Enter the amount of combat pay excluded from federal income on line 1i, column C. Get FTB Pub. 1032 for more information.
Line 2 - Taxable Interest
If you did not receive any of the kinds of income listed (within this line instructions), make no entry on this line in either column B or column C.
Enter in column B the interest you received from:

• U.S. savings bonds (except for interest from series EE U.S. savings bonds issued after 1989 that qualified for the Education Savings Bond

Program exclusion).

• U.S. Treasury bills, notes, and bonds.
• Any other bonds or obligations of the United States and its territories.
• Interest from Ottoman Turkish Empire settlement payments.
• Interest income from children under age 19 or full-time students under age 24 included on the child's federal tax return and reported on the

California tax return by the parent. For more information, get form
FTB 3803, Parents' Election to Report Child's Interest and Dividends.
Certain mutual funds pay "exempt-interest dividends." If the mutual fund has at least 50% of its assets invested in tax-exempt U.S. obligations and/or in California or its municipal obligations, that amount of dividend is exempt from California tax. The proportion of dividends that are tax-exempt will be shown on your annual statement or statement issued with federal Form 1099-DIV, Dividends and Distributions. For more information, get FTB Pub. 1001.
Enter in column C the interest you identified as tax-exempt interest on your federal Form 1040 or 1040-SR, line 2a, and which you received from:

• The federally exempt interest dividends from other states, or their municipal obligations and/or from mutual funds that do not meet the

50% rule as previously discussed.

• Non-California state bonds.
• Non-California municipal bonds issued by a county, city, town, or other local government unit.
• Obligations of the District of Columbia issued after December 27,

1973.

• Non-California bonds if the interest was passed through to you from

S corporations, trusts, partnerships, or Limited Liability Companies
(LLCs).

• Interest or other earnings earned from an HSA are not treated as tax deferred. Interest or earnings in an HSA are taxable in the year earned.
• Interest on any bond or other obligation issued by the Government of

American Samoa.

• Interest income from children under age 19 or full-time students under age 24 included on the parent's federal tax return and reported on the

California tax return by the child.
Make no entries in either column B or column C for interest you earned on Federal National Mortgage Association (Fannie Mae) Bonds,
Government National Mortgage Association (Ginnie Mae) Bonds, and
Federal Home Loan Mortgage Corporations (FHLMC) securities, or grants paid to low income individuals.
Get FTB Pub. 1001 if you received interest income from the items listed (within this line instructions) that is passed through to you from
S corporations, trusts, estates, partnerships, or LLCs.
Line 3 - Ordinary Dividends
Generally, no difference exists between the amount of dividends reported in column A and the amount reported using California law. However,
California taxes dividends derived from other states and their municipal obligations.
Add dividends received from the following and enter in column B:

• Dividend income from children under age 19 or full-time students under age 24 included on the parent's or child's federal tax return and reported on the California tax return by the opposite taxpayer. For more information, get form FTB 3803.

Add dividends received from the following and enter in column C:

• Controlled foreign corporation (CFC) dividends in the year distributed.
• Regulated investment company (RIC) capital gains in the year distributed.
• Distributions of pre-1987 earnings from an S corporation.
• Dividend income from children under age 19 or full-time students under age 24 excluded on the parent's or child's federal tax return and reported on the California tax return by the opposite taxpayer. For more information, get form FTB 3803.

Get FTB Pub. 1001 if you received dividends from:

• Non-cash patronage dividends from farmers' cooperatives or mutual associations.
• A CFC.
• Distributions of pre-1987 earnings from S corporations.
• Undistributed capital gains for RIC shareholders.

Line 4a and Line 4b - IRA Distributions
Generally, no adjustments are made on this line. However, there may be significant differences in the taxable amount of a distribution (including a distribution from conversion of a traditional IRA to a Roth IRA), depending on when you made your contributions to the IRA. Differences also occur if your California IRA deductions were different from your federal deductions because of differences between California and federal self-employment income.
If the taxable amount using California law is:

• Less than the amount taxable under federal law, enter the difference in column B.
• More than the amount taxable under federal law, enter the difference in column C.

Get FTB Pub. 1005 for more information and worksheets for figuring the adjustment to enter on this line, if any.
If you have an IRA basis and were a nonresident in prior years, you may need to restate your California IRA basis. Get FTB Pub. 1100 for more information.
Coverdell Education Savings Account (ESA) formerly known as
Education (ED) IRA - If column A includes a taxable distribution from an ED IRA, you may owe additional tax on that amount. Get form
FTB 3805P , Additional Taxes on Qualified Plans (Including IRAs) and
Other Tax-Favored Accounts.
Line 5a and Line 5b - Pensions and Annuities
Generally, no adjustments are made on this line. However, if you received
Tier 2 railroad retirement benefits or partially taxable distributions from a pension plan, you may need to make the following adjustments.
If you received a federal Form RRB-1099-R, Annuities or Pensions by the
Railroad Retirement Board, for railroad retirement benefits and included all or part of these benefits in taxable income in column A, enter the taxable benefit amount in column B.
If you began receiving a retirement annuity between July 1, 1986, and
January 1, 1987, and elected to use the three-year rule for California purposes and the annuity rules for federal purposes, enter in column C the amount of the annuity payments you excluded for federal purposes.
You may have to pay an additional tax if you received a taxable distribution from a qualified retirement plan before reaching age 59½ and the distribution was not rolled over into another qualified plan. Get form
FTB 3805P for more information.
Line 6 - Social Security Benefits
California excludes U.S. social security benefits or equivalent Tier 1 railroad retirement benefits from taxable income. Enter in column B the amount of taxable U.S. social security benefits or equivalent Tier 1 railroad retirement benefits shown on line 6b, column A.
Line 7 - Capital Gain or (Loss)
Generally, no adjustments are made on this line. California taxes long and short term capital gains as regular income. No special rate for long term capital gains exists. However, the California basis of the assets listed (within this line instructions) may be different from the federal
Schedule CA (540) Instructions 2024 Page 59

basis due to differences between California and federal laws. If there are differences, use Schedule D (540), California Capital Gain or Loss
Adjustment, to calculate the amount to enter on line 7.

• Gain or loss from the sale of investments inside an HSA.
• Gain on sale of qualified small business stock under IRC Section 1045 and IRC Section 1202.
• Basis amounts resulting from differences between California and federal law in prior years.
• Gain or loss on stock and bond transactions.
• Installment sale gain reported on form FTB 3805E, Installment Sale

Income.

• Gain on the sale of personal residence where depreciation was allowable.
• Pass-through gain or loss from partnerships, fiduciaries,

S corporations, or LLCs.

• Capital loss carryover from your 2023 California Schedule D (540).
• Capital gain from children under age 19 or full-time students under age 24 i ncluded on the parent's or child's federal tax return and reported on the California tax return by the opposite taxpayer. For more information, get form FTB 3803.

Get FTB Pub. 1001 for more information about:

• Disposition of S corporation stock acquired before 1987.
• Capital gain exclusion for sale of principal residence by a surviving spouse.
• Gain on sale or disposition of qualified assisted housing development to low-income residents or to specified entities maintaining housing for low-income residents.
• Undistributed capital gain for RIC shareholders.
• Gain or loss on the sale of property inherited before January 1, 1987.
• Capital loss carrybacks.

Section B - Additional Income
Line 1 - Taxable Refunds, Credits, or Offsets of State and Local
Income Taxes
California does not tax the state income tax refund. Enter in column B the amount of state tax refund entered in column A.
Line 2a - Alimony Received
Under federal law, the TCJA, alimony and separate maintenance payments are not includable in the income of the receiving spouse, if made under any divorce or separation agreement executed after
December 31, 2018, or executed on or before December 31, 2018 and modified after that date (if the modification expressly provides that the amendments apply). California law does not conform. If you received alimony not included in your federal income, enter the alimony received in column C.
If you are a nonresident alien and received alimony not included in your federal income, enter the alimony on this line in column C.
Line 3 - Business Income or (Loss)
Adjustments to federal business income or loss you reported in column A generally are necessary because of the difference between California and federal law relating to depreciation methods, special credits, and accelerated write-offs. As a result, the recovery period or basis used to figure California depreciation may be different from the amount used for federal purposes.
Adjustments are figured on form FTB 3885A, Depreciation and
Amortization Adjustments, and are most commonly necessary because of the following:

• Before January 1, 1987, California did not allow depreciation under the federal accelerated cost recovery system. Continue to figure

California depreciation for those assets in the same manner as prior years.

• On or after January 1, 1987, California provides special credits and accelerated write-offs that affect the California basis of qualifying assets. Refer to the bulleted list below.

Use form FTB 3801, Passive Activity Loss Limitations, to figure the total adjustment for line 3 if you have:

• One or more passive activities that produce a loss.
• One or more passive activities that produce a loss and any nonpassive activity reported on federal Schedule C (Form 1040).

Use form FTB 3885A to figure the total adjustment for line 3 if you have:

• Only nonpassive activities which produce either gains or losses (or combination of gains and losses).
• Passive activities that produce gains.

Other loan forgiveness - Under federal law, the CAA, 2021, allows deductions for eligible expenses paid for with covered loan amounts.
California law conforms to this federal provision, with modifications. For
California purposes, if you are an ineligible entity and deducted eligible expenses for federal purposes, enter the total amount of those expenses deducted on line 3, column C.
Paycheck Protection Program loans forgiveness - Under federal law, the
CAA, 2021, allows deductions for eligible expenses paid for with covered loan amounts. California law conforms to this federal provision with modifications. For California purposes, if you are an ineligible entity and deducted eligible expenses for federal purposes, enter the total amount of those expenses deducted on line 3, column C.
Also, the ARPA expands PPP eligibility to include "additional covered nonprofit entities" which includes certain Code 501(c) nonprofit organizations and Internet-only news publishers and Internet-only periodical publishers. California law does not conform to this expansion of PPP eligibility. If you met the PPP eligibility requirements and excluded the amount from gross income for federal purposes, enter the excluded amount on line 3, column C.
Shuttered venue operator grant - Under federal law, the CAA, 2021, allows deductions for eligible expenses paid for with grant amounts.
California law conforms to this federal provision with modifications. For
California purposes, if you are an ineligible entity and deducted eligible expenses for federal purposes, enter the total amount of those expenses deducted on line 3, column C.
Employees and independent contractors - Some taxpayers may be classified as independent contractors for federal purposes and as employees for California purposes. If the taxpayer is classified as an employee for California purposes, enter the amount of federal business income from line 3, column A, on line 3, column B. Enter the amount of federal business loss from line 3, column A, on line 3, column C.
Commercial cannabis activity - Under federal law, deductions for business expenses of a trade or business paid or incurred during the taxable year in conducting commercial cannabis activity are disallowed.
California law does not conform. California allows cannabis business licensed under CA MAUCRSA to claim these expenses. Enter the amount of these expenses on line 3, column B.
Limitation on deduction of business interest - Under federal law, every business, regardless of its form, is generally subject to a disallowance of a deduction for net interest expense in excess of 30% of the business's adjustable taxable income. California law does not conform. Figure the difference between the amounts allowed using federal law and California law. Enter the difference on line 3, column B.
Limitation on employer's deduction for fringe benefit expenses - Under federal law, deductions for entertainment expenses are disallowed; the current 50% limit on the deductibility of business meals is expanded to meals provided through an in-house cafeteria or otherwise on the premises of the employer; deductions for employee transportation fringe benefits (e.g., parking and mass transit) are denied; and no deduction is allowed for transportation expenses that are the equivalent of commuting for employees (e.g., between the employee's home and the workplace), except as provided for the safety of the employee. California law does not conform. Figure the difference between the amounts allowed using federal law and California law. Enter the difference on line 3, column B or column C.
Page 60 Schedule CA (540) Instructions 2024

Limitation on wagering losses - Under federal law, all deductions for expenses incurred in carrying out wagering transactions, and not just gambling losses, are limited to the extent of gambling winnings.
California law does not conform. Figure the difference between the amounts allowed using federal law and California law. Enter the difference on line 3, column B.
Sexual harassment settlements - Under federal law, no deduction is allowed for any settlement, payout, or attorney fees related to sexual harassment or sexual abuse if such payments are subject to a nondisclosure agreement. California law does not conform. Enter the amount received and included in federal income on line 3, column B.
Penalty assessed by professional sports league - California does not allow a business expense deduction for any fine or penalty paid or incurred by an owner of a professional sports franchise assessed or imposed by the professional sports league that includes that franchise. If the fine or penalty was deducted for federal purposes, enter this amount on line 3, column C.
Business expense deduction disallowance - California disallows a deduction for a business expense related to a payment to the Edge
College and Career Network, LLC, to a taxpayer who meets all of the following:

• They are charged as a defendant in any of several specified criminal complaints as listed in R&TC Section 17275.4.
• There is a final determination of their guilt with regard to a violation of any offense arising out of that criminal complaint.
• There is a finding that they took the deduction unlawfully.

For more information, see R&TC Section 17275.4. Enter the amount of this deduction on line 3, column C.
Get FTB Pub. 1001 for more information about:
Income related to:

• Business, trade, or profession carried on within California that is an integral part of a unitary business carried on both within and outside California.
• Pro-rata share of income received from a CFC by a U.S. shareholder.

Basis adjustments related to:

• Property acquired prior to becoming a California resident.
• Sales or use tax credit for property used in a former Enterprise

Zone (EZ), Local Agency Military Base Recovery Area (LAMBRA), or
Targeted Tax Area (TTA).

• Reduced recovery periods for fruit-bearing grapevines replaced in a California vineyard on or after January 1, 1992, as a result of phylloxera infestation; or on or after January 1, 1997, as a result of

Pierce's disease.

• Expenditures for tertiary injectants.
• Property placed in service on an Indian reservation after

December 31, 2017, and before January 1, 2022.

• Amortization of pollution control facilities.
• Discharge of real property business indebtedness.
• Vehicles used in an employer-sponsored ridesharing program.
• An enhanced oil recovery system.
• Joint Strike Fighter property costs.
• The cost of making a business accessible to disabled individuals.
• Property for which you received an energy conservation subsidy from a public utility on or after January 1, 1995, and before January 1,

1997.

• Research and experimental expenditures.
• Reduction of capitalized costs attributable to the federal Work

Opportunity Credit.
Business deductions related to:

• Wages paid in a former EZ, LAMBRA, Manufacturing Enhancement

Area (MEA), or TTA.

• Abandonment or tax recoupment fees for open-space easements and timberland preserves.
• Research expense.
• Employer wage expense for the federal Work Opportunity Credit.
• Pro-rata share of deductions received from a CFC by a U.S. shareholder.
• Interest paid on indebtedness in connection with company-owned life insurance policies.
• Premiums paid on life insurance policies, annuities, or endowment contracts issued after June 8, 1997, where the owner of the business is directly or indirectly a policy beneficiary.
• Commercial Revitalization Deductions for Renewal Communities.
• Small Employer Health Insurance Credit.

Line 4 - Other Gains or (Losses)
Generally, no adjustments are made on this line. However, the California basis of your other assets may differ from your federal basis due to differences between California and federal law. Therefore, you may have to adjust the amount of other gains or losses. Get Schedule D-1, Sales of
Business Property.
Line 5 - Rental Real Estate, Royalties, Partnerships, S Corporations,
Trusts, etc.
Adjustments to federal income or loss you reported in column A generally are necessary because of the difference between California and federal law relating to depreciation methods, special credits, and accelerated write-offs. As a result, the recovery period or basis used to figure California depreciation may be different from the recovery period or amount used for federal. For more information, see the instructions for
Part I, Column B and Column C, Section B, line 3.
California law does not conform to federal law for material participation in rental real estate activities. Beginning in 1994, and for federal purposes only, rental real estate activities conducted by persons in real property business are not automatically treated as passive activities. Get form
FTB 3801 for more information.
Use form FTB 3801 to figure the total adjustment for line 5 if you have:

• One or more passive activities that produce a loss.
• One or more passive activities that produce a loss and any nonpassive activity reported on federal Schedule E (Form 1040), Supplemental

Income and Loss.
Use form FTB 3885A to figure the total adjustment for line 5 if you have:

• Only nonpassive activities which produce either gains or losses (or combination of gains and losses).
• Passive activities that produce gains.

LLCs that are classified as partnerships for California purposes and limited liability partnerships (LLPs) are subject to the same rules as other partnerships. LLCs report distributive items to members on
Schedule K-1 (568), Member's Share of Income, Deductions, Credits, etc. LLPs report to partners on Schedule K-1 (565), Partner's Share of
Income, Deductions, Credits, etc.
Get FTB Pub. 1001 for more information about accumulation distributions to beneficiaries for which the trust was not required to pay California tax because the beneficiary's interest was contingent.
Line 6 - Farm Income or (Loss)
Adjustments to federal income or loss you report in column A generally are necessary because of the difference between California and federal law relating to depreciation methods, special credits, NOLs, and accelerated write-offs. As a result, the recovery period or basis you use to figure California depreciation may be different from the amount used for federal purposes, and you may need to make an adjustment to your farm income or loss. For more information, see the instructions for Part I,
Column B and Column C, Section B, line 3.
Use form FTB 3801 to figure the total adjustment for line 6 if you have:

• One or more passive activities that produce a loss.
• One or more passive activities that produce a loss and any nonpassive activity reported on federal Schedule F (Form 1040), Profit or Loss

From Farming.
Use form FTB 3885A to figure the total adjustment for line 6 if you have:

• Only nonpassive activities which produce either gains or losses (or combination of gains and losses).
• Passive activities that produce gains.

Schedule CA (540) Instructions 2024 Page 61

Line 7 - Unemployment Compensation
California excludes unemployment compensation from taxable income.
Enter on line 7, column B the amount of unemployment compensation shown in column A.
Paid Family Leave Insurance (PFL) benefits, also known as Family
Temporary Disability Insurance - Payments received from the PFL
Program are reported on federal Form 1099-G, Certain Government
Payments. California excludes payments received from the PFL program from taxable income. Enter on line 7, column B the amount of PFL payments shown in column A. For more information, get FTB Pub. 1001.
Line 8 - Other Income a. Federal Net Operating Loss - Enter the amount of the federal NOL included on line 8a, column A, as a positive number in column C. Get form FTB 3805V to figure the allowable California NOL. b. Gambling
California lotter y winnings - California excludes California lottery winnings from taxable income. Enter in column B the amount of
California lottery winnings included in the federal amount on line 8b, column A.
Make no adjustment for lotter y winnings from other states. They are taxable by California. If you reduced gambling income for California lottery income, you may need to reduce the losses included in the federal itemized deductions on Part II, line 16, column A. Enter these losses on
Part II, line 16, column B. c. Cancellation of Debt
Mortgage forgiveness debt relief - California law does not conform to federal law regarding the exclusion of income from discharge of indebtedness from the disposition of your principal residence occurring after December 31, 2017. Enter the amount of discharge on line 8c, column C.
Certain employer payments of student loans - California does not conform to the CARES Act regarding the exclusion of student loan payments made on behalf of an employee by an employer. Enter the amount of loan payment on line 8c, column C. d. Foreign Earned Income Exclusion from Federal Form 2555
Federal foreign earned income and housing exclusion - Enter in column C, as a positive number, the amount excluded from federal income on federal Schedule 1 (Form 1040), line 8d.
Combat zone foreign earned income exclusion - Enter the amount excluded from federal income on line 8d, column C, as a positive number. e. Income from Federal Form 8853
Rollover from an Archer MSA to an HSA - Since California does not recognize HSAs, a rollover from an Archer MSA to an HSA is treated as distribution not used for qualified medical expenses. For California, the distribution is included in California taxable income and the additional
12.5% tax applies. For more information, get form FTB 3805P .
Enter the amount rolled over from an Archer MSA to an HSA on line 8e, column C.
MSA distribution used for menstrual care products - For Archer MSA purposes, California does not conform to the inclusion of amounts paid for menstrual care products as qualified medical expenses. Enter the amount of MSA distribution used to pay for menstrual care products on line 8e, column C. f. Income from Federal Form 8889
HSA distributions for unqualified medical expense - Distributions from an HSA not used for qualified medical expenses, and included in federal income, are not taxable for California purposes. Enter the distribution not used for qualified medical expenses on line 8f, column B. k. Stock Options
Qualified equity grants - California law does not conform to federal law regarding the election to defer the recognition of income attributable to qualified stock. If you elected to defer income for federal purposes, make an adjustment on line 8k, column C. n. IRC Section 951(a) Inclusion - Under federal law, if you are a U.S. shareholder of a CFC, you must include IRC Section 951(a) amount in your income. California law does not conform. If you included the amount as income for federal purposes on line 8n, column A, enter the amount on line 8n, column B. o. IRC Section 951A(a) Inclusion - Under federal law, if you are a
U.S. shareholder of a CFC, you must include your GILTI in your income.
California law does not conform. If you included GILTI as income for federal purposes on line 8o, column A, enter the amount on line 8o, column B. p. IRC Section 461(l) Excess Business Loss Adjustment - For taxable years beginning after December 31, 2018, California law generally conforms to the changes under the TCJA in regard to the disallowance of excess business loss deductions of non-corporate taxpayers. For
California purposes, any disallowed loss will be treated as a carryover excess business loss instead of an NOL carryover for the subsequent taxable year. Also, California law does not conform to amendments under the CARES Act, the ARPA, and the Inflation Reduction Act of 2022. See
General Information for more information.
If you are a noncorporate taxpayer and your net losses from all of your trades or businesses are more than $305,000 ($610,000 for married/RDP taxpayers filing a joint return), get form FTB 3461 to figure the excess business loss adjustment for California purposes. Enter the amount from form FTB 3461, line 16 or line 17, whichever applies, on line 8p, column C. Attach form FTB 3461 to the tax return.
Enter the amount of the federal excess business loss adjustment included on line 8p, column A, on line 8p, column B.
See line 8z for instructions on excess business losses carryover from prior years. z. Other Income
Identify the type of income reported in the space provided. If there is more than one item to report on line 8z, attach a statement that lists each item and enter the total of all individual items in column B or column C as instructed below.
Wildfire relief payment - Federal law allows gross income exclusion for any amount received by an individual as a qualified wildfire relief payment as described in the Federal Disaster Tax Relief Act of 2023,
Section 3. California law does not conform. If any qualified amount was excluded from income for federal purposes and California law provides no similar exclusion, enter that amount on line 8z, column C. For specific wildfire relief payments excluded for California purposes, see General
Information.
Special rules for certain distributions from qualified IRC Section 529 tuition plans - The CAA, 2023, allows qualified IRC Section 529 tuition plans that have been maintained for 15 years to rollover to a Roth IRA without a tax or penalty. Under the federal law, rollover distributions from an IRC Section 529 plan to a Roth IRA after December 31, 2023, will be treated in the same manner as the earnings and contributions of a Roth
IRA. California law does not conform to this federal provision. Rollover distribution from an IRC Section 529 plan to a Roth IRA is includible in California taxable income. For California purposes, enter the rollover distribution amount from an IRC Section 529 plan to a Roth IRA that was excluded from income for federal purposes on line 8z, column C.
Wildfire mitigation payment - California law allows a qualified taxpayer an exclusion from gross income for any amount received as a California qualified wildfire loss mitigation payment through the California Wildfire
Mitigation Financial Assistance Program. If any qualified amount was included as income for federal purposes, enter the amount on line 8z, column B.
California HOPE for Children Trust Account Program - California law allows an exclusion from gross income for any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and for any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth. If you included an amount qualifying for this exclusion as income for federal purposes, enter the amount on line 8z, column B.
Page 62 Schedule CA (540) Instructions 2024

Interagency Council on Homelessness payment exclusion - California law allows an exclusion from gross income for payments received pursuant to the California Welfare and Institutions Code Section 8257 by members of the Interagency Council on Homelessness, its advisory committee, or its working groups who are or have been homeless. If you included this amount as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Kincade wildfire exclusion - California law allows a qualified taxpayer an exclusion from gross income for any qualified amount received in a settlement from PG&E Company or its subsidiary relating to the 2019
Kincade Fire. If any qualified amount was included as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Zogg wildfire exclusion - California law allows a qualified taxpayer an exclusion from gross income for any qualified amount received in a settlement from PG&E Company or its subsidiary relating to the 2020
Zogg Fire. If any qualified amount was included as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Discharge of student fees - California law allows an exclusion from gross income for any amount of unpaid fees due or owed by a student to a community college that was discharged. If you include the amount discharged as income for federal tax purposes on line 8z, column A, enter the amount on line 8z, column B.
Guaranteed income pilot program payment exclusion - California law allows an exclusion from gross income for any payments received by an individual from a guaranteed income pilot program or project that receives a grant pursuant to California Welfare and Institution
Code Section 18997. If you included this amount as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Small business and nonprofit COVID-19 supplemental paid sick leave relief - California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the California
Small Business and Nonprofit COVID-19 Supplemental Paid Sick Leave
Relief Grant Program that is established by Section 12100.975 of the
Government Code. If you included an amount qualifying for this exclusion as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Turf replacement water conservation program - California law allows an exclusion from gross income for any amount received as a rebate, voucher, or other financial incentive issued by a public water system, local government, or state agency for participation in a turf replacement water conservation program. If any amount was included as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Fire Victims Trust exclusion - California law allows a qualified taxpayer an exclusion from gross income for any amount received from the Fire
Victims Trust. If any amount was included as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Thomas and Woolsey wildfires exclusion - California law allows a qualified taxpayer an exclusion from gross income for any amount received in a settlement from Southern California Edison for claims relating to the 2017 Thomas Fire or the 2018 Woolsey Fire. If any amount was included as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Excess business losses carryover from prior years - If in the current year, the taxpayer has enough business income to fully offset all of the excess business loss carryover from prior year, then the carryover balance is applied to offset the business income. Refer to form FTB 3461 instructions for line 14b and line 15 for further instructions. Enter the excess business losses carryover from prior years on line 8z, column B, and write "excess business losses carryover from prior years" on the space provided for line 8z.
California microbusiness COVID-19 relief grant - California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief
Program that is administered by CalOSBA. Federal law has no similar exclusion. Enter on line 8z, column B the amount of this type of income.
California venues grant - California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the
California Venues Grant Program that is administered by the CalOSBA.
Federal law has no similar exclusion. Enter on line 8z, column B the amount of this type of income.
Small business COVID-19 relief grant - California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the COVID-19 Relief Grant under Executive Order
No. E 20/21-182 and the California Small Business COVID-19 Relief Grant
Program established by Section 12100.83 of the Government Code. If you included any amount as income for federal purposes on line 8z, column A, enter the amount on line 8z, column B.
Income exclusion for rent forgiveness - If for federal purposes gross income includes a tenant's rent liability that is forgiven by a landlord or rent forgiveness provided through funds grantees received as a direct allocation from the Secretary of the Treasury, enter on line 8z, column B the amount of this type of income included on line 8z, column A.
Expanded use of IRC Section 529 account funds - California law does not conform to federal law regarding the IRC Section 529 account funding for elementary and secondary education or to the maximum distribution amount. If the amount was excluded for federal purposes, make an adjustment on line 8z, column C.
Native American earned income exemption - California does not tax federally recognized tribal members living in California Indian country who earn income from any federally recognized California Indian country.
Military compensation is considered income from reservation sources.
Enrolled members who receive reservation sourced per capita income must reside in their affiliated tribe's Indian country to qualify for tax exempt status. For more information, get form FTB 3504. Enter on line 8z, column B the income included in federal income that is exempt for California and write "FTB 3504" on line 8z. Attach form FTB 3504 to
Form 540.
Tax treaty - If you are claiming a tax treaty exemption on federal
Schedule 1 (Form 1040), enter that amount on line 8z, column C as a positive number, unless it is specifically exempted for state purposes.
Parents' election to report child's interest and dividends - California law conforms to federal law for elections made by parents reporting their child's interest and dividends. Parents may elect to report their child's income on their California income tax return by completing form
FTB 3803. If you make this election, the child will not have to file a tax return. You may report your child's income on your California income tax return even if you do not do so on your federal income tax return.
If the amount of your child's income you are reporting on your California income tax return is different than the amount you reported on your federal income tax return, enter the difference on line 8z, column B or column C and write "FTB 3803" on line 8z. Get form FTB 3803 for more information.
Reward from a crime hotline - Enter in column B the amount of a reward authorized by a government agency received from a crime hotline established by a government agency or nonprofit organization that is included in the amount on line 8z, column A.
You may not make this adjustment if you are an employee of the hotline or someone who sponsors rewards for the hotline.
Beverage container recycling income - Enter in column B the amount of recycling income included in the amount on line 8z, column A.
Rebates or vouchers from a local water agency, energy agency, or energy supplier - California law allows an income exclusion for rebates or vouchers from a local water agency, energy agency, or energy supplier for the purchase and installation of water conservation appliances and devices. Enter in column B the amount of this type of income included in the amount on line 8z, column A.
Financial incentive for seismic improvement - California law allows an income exclusion for loan forgiveness, grant, credit, rebate, voucher, or other financial incentive issued by the California Residential Mitigation
Program or California Earthquake Authority to assist a residential
Schedule CA (540) Instructions 2024 Page 63

property owner or occupant with expenses paid, or obligation incurred for earthquake loss mitigation. Enter in column B the amount of this type of income included in the amount on line 8z, column A.
Original issue discount (OID) for debt instruments issued in 1985 and
1986 - In the year of sale or other disposition, you must recognize the difference between the amount reported on your federal tax return and the amount reported for California purposes. Issuers: Enter the difference between the federal deductible amount and the California deductible amount on line 8z, column B. Holders: Enter the difference between the amount included in federal gross income and the amount included for
California purposes on line 8z, column C.
Foreign income of nonresident aliens - Adjust federal income to reflect worldwide income computed under California law. Enter losses from foreign sources on line 8z, column B. Enter foreign source income on line 8z, column C.
Cost-share payments received by forest landowners - Enter on line 8z, column B the cost-share payments received from the California
Department of Forestry and Fire Protection under the California Forest
Improvement Act of 1978 or from the United States Department of
Agriculture, Forest Service, under the Forest Stewardship Program and the Stewardship Incentives Program, pursuant to the federal Cooperative
Forestry Assistance Act.
Coverdell ESA distributions - If you received a distribution from a
Coverdell ESA, enter the difference between the federal taxable amount and the California taxable amount on line 8z, column B or column C.
Grants paid to low-income individuals - California law excludes grants paid to low-income individuals to construct or retrofit buildings to make them more energy efficient. Federal law has no similar exclusion. Enter on line 8z, column B the amount of this type of income.
California National Guard Surviving Spouse & Children Relief Act of
2004 - Death benefits received from the State of California by a surviving spouse/RDP or member-designated beneficiary of certain military personnel killed in the performance of duty are excluded from gross income. Military personnel include the California National Guard, State
Military Reserve, or the Naval Militia. If you reported a death benefit on line 8z, column A, enter the death benefit amount in column B.
Ottoman Turkish Empire settlement payments - If you received settlement payments as a person persecuted by the regime that was in control of the Ottoman Turkish Empire from 1915 until 1923, your gross income does not include those excludable settlement payments, or interest, received by you, your heirs, or your estate for payments received on or after January 1, 2005. If you reported settlement payments on line 8z, column A, enter the amount of settlement payments in column B.
Line 9b1 - Disaster Loss Deduction from Form FTB 3805V
If you have a California disaster loss carryover deduction and there is income in the current taxable year, enter the total amount of disaster loss carryover deduction from your 2024 form FTB 3805V, Part III, line 2, column (f), as a positive number in column B.
NOL attributable to a qualified disaster - If you deduct a 2024 disaster loss in the 2024 taxable year and have remaining disaster loss that results in an NOL, the NOL can be carried forward. Get form FTB 3805V for more information.
Line 9b2 - NOL Deduction from Form FTB 3805V
The allowable NOL carryover under California law is different from the allowable NOL carryover under federal law. If you have a California NOL carryover from prior years, enter the total allowable California NOL carryover deduction for the current year from form FTB 3805V, Part III, line 2, column (f), as a positive number in column B.
Line 9b3 - NOL Deduction from Form FTB 3805Z, FTB 3807, or FTB
Enter in column B the total NOL figured on the following forms:

• FTB 3805Z, Enterprise Zone Deduction and Credit Summary, line 3b
• FTB 3807, Local Agency Military Base Recovery Area Deduction and

Credit Summary, line 3b

• FTB 3809, Targeted Tax Area Deduction and Credit Summary, line 3b

Line 10 - Total
Add Section A, line 1z through line 7, and Section B, line 1 through line 7, line 9a and line 9b1 through line 9b3 in column B. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, and line 9a in column C. Enter the totals on line 10.
Section C - Adjustments to Income
Line 11 through Line 19a and Line 20 through Line 23 and Line 25
California law is the same as federal law with the exception of the following:

• Line 11 Educator Expenses - California law does not conform to federal law regarding educator expenses. Enter the amount from line 11, column A on line 11, column B.
• Line 12 Certain Business Expenses of Reservists, Performing

Artists, and Fee-Basis Government Officials - If claiming a depreciation deduction as an unreimbursed employee business expense on federal Form 2106, Employee Business Expenses, you may have an adjustment in column B or column C. For more information, get FTB Pub. 1001.
Federal law eliminated the $3,000 deduction for living expenses for members of Congress while away from home. California law does not conform. Enter the amount of living expenses on line 12, column C.

• Line 13 Health Savings Account Deduction - Federal law allows a deduction for contributions to an HSA account. California law does not conform. Enter the amount from line 13, column A, on line 13, column B.
• Line 14 Moving Expenses - California law does not conform to federal law regarding the suspension of the deduction for moving expenses, except for members of the Armed Forces on active duty.

Non-military and military taxpayers, prepare form FTB 3913. After completing form FTB 3913, if you are a non-military taxpayer and checked the "No" box on line 5 of form FTB 3913, enter the amount from form FTB 3913, line 5 on Schedule CA (540), Part I, Section A, line 1h, column C.
If you are a non-military taxpayer and checked the "Yes" box on line 5 of form FTB 3913, enter the amount from form FTB 3913, line 5 on
Schedule CA (540), Part I, line 14, column C.

• Line 15 Deductible Part of Self-employment Tax - A taxpayer may be classified as an independent contractor for federal purposes and as an employee for California purposes. This deduction is not allowed to an employee. If for California purposes, the taxpayer is classified as an employee, an adjustment is needed in column B. Enter the amount from line 15, column A, on line 15, column B.
• Line 17 Self-employed Health Insurance Deduction - A taxpayer may be classified as an independent contractor for federal purposes and as an employee for California purposes. This deduction is not allowed to an employee. If for California purposes, the taxpayer is classified as an employee, an adjustment is needed in column B. Enter the amount from line 17, column A, on line 17, column B.

Note: A taxpayer classified as an employee for California purposes who makes an adjustment on this line may be able to claim this amount as a deduction for medical and dental expenses. For more information, see instructions for Part II, line 4.

• Line 19a Alimony Paid - Under federal law, the TCJA, alimony and separate maintenance payments are not deductible by the payor spouse, if made under any divorce or separation agreement executed after December 31, 2018, or executed on or before

December 31, 2018, and modified after that date (if the modification expressly provides that the amendments apply). California law does not conform. If you paid alimony and did not deduct it on your federal tax return, enter the alimony paid in column C.
If you are a nonresident alien and did not deduct alimony on your federal tax return, enter the amount you paid in column C.

• Line 19b (Recipient's SSN/Last Name) - Enter the SSN or ITIN and last name of the person to whom you paid alimony.

Page 64 Schedule CA (540) Instructions 2024

• Line 20 - IRA Deduction

408 election - To take the election, the federal deduction is taken on line 20, column A. The election for California will be on line 20, column B or C. Get FTB Pub. 1005 for more information.
IRA age - If you report an IRA deduction on line 20, column A at age
70½ or older, include that amount deducted for federal in the total you enter on line 20, column B. Get FTB Pub. 1005 for more information.
Catch-up contributions for certain individuals - If the amount reported on line 20, column A, is more than the amount allowed for
California, enter the difference between the amount deducted for federal purposes and the deduction amount allowed for California on line 20, column B. Get FTB Pub. 1005 for more information.

• Line 21 Student Loan Interest Deduction - California law conforms to federal law regarding student loan interest deduction except for a spouse/RDP of a non-California domiciled military taxpayer residing in a community property state. Use the Student Loan Interest Deduction

Worksheet to compute the amount to enter on line 21. For more information, get FTB Pub. 1032.
Student Loan Interest Deduction Worksheet

1. Enter the total amount from Schedule CA (540), line 21, column A. If the amount on line 1 is zero,

STOP . You are not allowed a deduction for California 1____
2.
Enter the total interest you paid in 2024 on qualified student loans but not more than $2,500 here .. 2____

1. Add federal Schedule 1 (Form 1040), line 21

(student loan interest deduction) to federal Form 1040 or 1040-SR, line 11 (AGI).
Enter the result here 3 __

1. Enter the amount shown below for your filing status.
2. Single, head of household, or qualifying surviving spouse/RDP - $60,000 4 __
   • Married/RDP filing jointly - $120,000

}

1. Is the amount on line 3 more than the amount on line 4?

□ No. Skip line 5 and line 6, enter -0- on line 7, and go to line 8.
□ Yes. Subtract line 4 from line 3 5 __

1. Divide line 5 by $15,000 ($30,000 if married/RDP filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000 .. 6 _ . _ _ _ _
2. Multiply line 2 by line 6 7____
3. Student loan interest deduction. Subtract line 7 from line 2 8____
4. Student loan interest adjustment. If line 1 is less than line 8, enter the difference here and on Schedule CA (540), line 21, column C 9____
5. Line 22 (Reserved) - For taxable years beginning after

December 31, 2020, the tuition and fees deduction was repealed.

• Line 24 - Other Adjustments b. Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit - Generally, California law conforms with federal law and no adjustment is needed. However, if differences exist, enter the difference between the federal and California amount in column B or column C. c. Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m - Federal law allows an exclusion from gross income for the value of any medal awarded or prize money received from the U.S. Olympic Committee on account of competition in the Olympic Games or Paralympic Games. The exclusion does not apply to a taxpayer for any year in which the taxpayer's AGI exceeds $1 million, or half of that amount in the case of a married individual filing a separate return. California law does not conform. If you deducted the amount for federal purposes, enter that amount in column B. d. Reforestation amortization and expenses - California law allows a deduction for reforestation amortization and expenses with respect to qualified timber property located in California. Enter the amount from column A that is for non-California qualified timber property in column B. f. Contributions to IRC Section 501(c)(18)(D) pension plans - If the contribution amount for California is different than the federal amount, you will need to make an adjustment in column B or column C. For more information, get FTB Pub. 1005. g. Contributions by certain chaplains to IRC Section 403(b) plans -

If the contribution amount for California is different than the federal amount, you will need to make an adjustment in column B or column C.
For more information, get FTB Pub. 1005. i. Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations - California law does not conform to federal law regarding the deduction of these attorney fees and court costs. Enter the amount from column A in column B. j. Housing deduction from federal Form 2555 - If you claimed the foreign housing deduction for federal purposes, enter the amount from column A in column B.
Line 26 - Add line 11 through line 23 and line 25 in column B and column C.
Line 27 - Total
Subtract line 26 from line 10 in column B and column C.
Also, transfer the amount from:

• Line 27, column B to Form 540, line 14.

If column B is a negative number, transfer the amount as a positive number to Form 540, line 16.

• Line 27, column C to Form 540, line 16.

If column C is a negative number, transfer the amount as a positive number to Form 540, line 14.

# Part II Adjustments to Federal Itemized Deductions

Important: If you did not itemize deductions on your federal tax return but will itemize deductions on your California tax return, first complete federal Schedule A (Form 1040), Itemized Deductions. Then check the box at the top of Schedule CA (540), Part II and complete line 1 through line 30. Attach a copy of federal Schedule A (Form 1040) to your Form 540.
Column A — Federal Amounts
Line 1 through Line 16
Enter on line 1 through line 16 the same amounts you entered on your federal Schedule A (Form 1040), line 1 through line 16.
Column B and Column C — Subtractions and
Additions
Use these columns to enter subtractions and additions to the federal amounts in column A that are necessary because of differences between
California and federal law. Enter all amounts as positive numbers unless instructed otherwise.
Line 1 through Line 4
Employees and independent contractors - Taxpayers classified as independent contractors for federal purposes and classified as employees for California purposes may claim the amount of self-employed health insurance deduction for federal purposes as a medical and dental expense deduction for California purposes. Combine the amount paid for self-employed health insurance with other medical and dental expenses
(as applicable). The total amount of the medical and dental expenses is subject to the 7.5% of federal AGI threshold. Enter the difference between the medical and dental expense deduction allowed for California and federal on line 4, column C.
HSA distributions - If you received a tax-free HSA distribution for qualified medical expenses, enter the qualified expenses paid that exceed
7.5% of federal AGI on line 4, column C.
Schedule CA (540) Instructions 2024 Page 65

Line 5a - State and Local Taxes
California does not allow a deduction for state and local income tax
(including limited partnership tax and income or franchise tax paid by corporations) and State Disability Insurance (SDI) or state and local general sales tax. Enter that amount on line 5a, column B.
Line 5e - The federal deduction for state and local tax is limited to
$10,000 ($5,000 for married filing separately) for the aggregate of state and local income taxes and property taxes. California does not conform.
If your deduction was limited under federal law, enter an adjustment on line 5e, column C for the amount over the federal limit.
Line 6 - Other Taxes
California does not allow a deduction for foreign income taxes. Enter that amount on line 6, column B.
Federal law suspended the deduction for foreign property taxes.
California law does not conform. Enter the amount on line 6, column C.
Generation skipping transfer tax - Tax paid on generation skipping transfers is not deductible under California law. Enter the amount of generation skipping tax included in line 6, column A on line 6, column B.
Line 8 - Home Mortgage Interest
Federal law limited the mortgage interest deduction acquisition debt maximum from $1,000,000 ($500,000 for married filing separately) to
$750,000 ($375,000 for married filing separately). California law does not conform. If your deduction was limited under federal law, enter an adjustment on line 8, column C for the amount over the federal limit.
Federal law suspended the deduction on up to $100,000 ($50,000 for married filing separately) for interest on home equity indebtedness, unless the loan is used to buy, build, or substantially improve the taxpayer's home that secures the loan. California law does not conform. If your deduction was limited under the federal law, enter an adjustment on line 8, column C for the amount over the federal limit.
Mortgage interest credit - If you reduced your federal mortgage interest deduction by the amount of your mortgage interest credit (from federal
Form 8396, Mortgage Interest Credit), increase your California itemized deductions by the same amount. Enter the amount of your federal mortgage interest credit on line 8, column C.
Line 9 - Investment Interest
Your California deduction for investment interest expense may be different from your federal deduction. Use form FTB 3526, Investment
Interest Expense Deduction, to figure the amount to enter on line 9, column B or column C.
Line 11 - Gifts By Cash Or Check
Qualified charitable contributions - Your California deduction may be different from your federal deduction. California limits the amount of your deduction to 50% of your federal AGI. Figure the difference between the amount allowed using federal law and the amount allowed using
California law. Enter the difference on line 11, column B.
College athletic seating rights - Federal law no longer allows a charitable deduction for amounts paid to an institution of higher education in exchange for college athletic seating rights. California law does not conform. Enter the amount on line 11, column C.
College Access Tax Credit - If you deducted a charitable contribution amount for the College Access Tax Credit Fund on your federal
Schedule A (Form 1040) and are claiming the College Access Tax Credit on your Form 540, enter the amount used to calculate the College Access
Tax Credit on line 11, column B.
Charitable contribution deduction disallowance - California disallows a charitable contribution deduction to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation to a taxpayer who meets all of the following:

• They are charged as a defendant in any of several specified criminal complaints as listed in R&TC Section 17275.4.
• There is a final determination of their guilt with regard to a violation of any offense arising out of that criminal complaint.
• There is a finding that they took the deduction unlawfully.

For more information, see R&TC Section 17275.4. Enter the amount of this deduction on line 11, column B.
Line 12 - Other Than By Cash or Check
Qualified charitable contributions - Your California deduction may be different from your federal deduction. California limits the amount of your deduction to 50% of your federal AGI. Figure the difference between the amount allowed using federal law and the amount allowed using
California law. Enter the difference on line 12, column B.
Charitable conservation easement contributions - Under federal law, the amount of qualified conservation contribution deductions allowed is no more than 50% of federal AGI. California law limits the amount of qualified conservation contribution deductions to no more than 30% of federal AGI. Figure the difference between the deduction amount allowed using federal law and the amount allowed using California law. Enter the difference on line 12, column B.
Charitable contribution deduction disallowance - California disallows a charitable contribution deduction to an educational organization that is a postsecondary institution or to the Key Worldwide Foundation to a taxpayer who meets all of the following:

• They are charged as a defendant in any of several specified criminal complaints as listed in R&TC Section 17275.4.
• There is a final determination of their guilt with regard to a violation of any offense arising out of that criminal complaint.
• There is a finding that they took the deduction unlawfully.

For more information, see R&TC Section 17275.4. Enter the amount of this deduction on line 12, column B.
Line 13 - Carryover From Prior Year
Charitable contribution carryover deduction - If deducting a prior year charitable contribution carryover, and the California carryover is larger than the federal carryover, enter the additional amount on line 13, column C.
Qualified conservation contributions deduction carryover - Under federal law, qualified conservation contribution deductions can be carried forward for 15 years. California law limits the carryover period to 5 years.
If the California carryover period for qualified conservation contribution deduction has expired, and you are deducting a charitable contribution carryover for federal purposes on line 13, column A, enter that carryover deduction amount on line 13, column B.
Carryover deduction of appreciated stock contributed to a private foundation prior to January 1, 2002 - If deducting a charitable contribution carryover of appreciated stock donated to a private operating foundation prior to January 1, 2002, and the fair market value allowed for federal purposes is larger than the basis allowed for California purposes, enter the difference on line 13, column B.
Line 15 - Casualty or Theft Loss(es)
Under federal law, the personal casualty and theft loss deduction is suspended, with exception for personal casualty gains. Federal law allows a deduction for personal casualty and theft loss incurred in a federally declared disaster. California law does not conform.
California allows personal casualty and theft loss and disaster loss deductions. If you have personal casualty and theft loss and/or disaster loss, complete another federal Form 4684, Casualties and Thefts, using California amounts. Enter the difference between the federal and
California amount in column B or column C.
Page 66 Schedule CA (540) Instructions 2024

Line 16 - Other Itemized Deductions
Unreimbursed impairment-related work expenses - If you completed federal Form 2106, prepare a second set of forms reflecting your employee business expense using California amounts (i.e., following
California law). Include your entertainment expenses, if any, on line 5 of federal Form 2106 for California purposes.
Generally, California law conforms with federal law and no adjustment is needed. However, differences occur when:

• Assets (requiring depreciation) were placed in service before

January 1, 1987. Figure the depreciation based on California law.

• Federal employees were placed on temporary duty status. California does not conform to the federal provision that expanded temporary duties to include prosecution duties, in addition to investigative duties. Therefore, travel expenses paid or incurred in connection with temporary duty status (exceeding one year), involving the prosecution

(or support of the prosecution) of a federal crime, should not be included in the California amount.
Compare federal Form 2106, line 10 and the form completed using
California amounts. Enter the difference between the federal and
California amount in column B or column C.
Gambling losses - California lottery losses are not deductible for
California. Enter the amount of California lottery losses included in line 16, column A on line 16, column B.
Federal estate tax - Federal estate tax paid on income in respect of a decedent is not deductible for California. Enter the amount of federal estate tax included in line 16, column A on line 16, column B.
Claim of right - If you had to repay an amount that you included in your income in an earlier year, because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Or, if the amount you repaid is more than $3,000, you may take a credit against your tax for the year in which you repaid it, whichever results in the least tax.
If the amount repaid was not taxed by California, no deduction or credit is allowed.
Social security benefits are not taxable by California and the repayment would not qualify for claim of right deduction or credit. If you deducted the repayment of Social Security benefits on your federal tax return, enter the amount of the federal deduction on line 16, column B.
If you claimed a credit for the repayment on your federal tax return and are deducting the repayment for California, enter the allowable deduction on line 16, column C.
If you deducted the repayment on your federal tax return and are taking a credit for California, enter the amount of the federal deduction on line 16, column B. To help you determine whether to take a credit or deduction, see the Repayment section of federal Pub. 525, Taxable and Nontaxable
Income. Remember to use the California tax rate in your computations. If you choose to take the credit instead of the deduction for California, add the credit amount on line 78, the total payment line, of Form 540. To the left of the total, write "IRC 1341" and the amount of the credit.
Line 19 through Line 22 - Job Expenses and Certain Miscellaneous
Deductions
Under federal law, the deduction for miscellaneous itemized deductions subject to the 2% floor is suspended. California law does not conform.
Line 19 - Unreimbursed Employee Expenses
Prepare federal Form 2106 reflecting your employee business expense using California amounts (i.e., following California law). Include your entertainment expenses, if any, on line 5 of federal Form 2106 for
California purposes.
Enter the amount from line 10 of federal Form 2106 on line 19.
Line 20 - Tax Preparation Fees
Enter the fees you paid for preparation of your tax return, including fees paid for filing your return electronically. If you paid your tax by credit or debit card, include the convenience fee you were charged on line 21 instead of this line.
Line 21 - Other Expenses
Enter the total amount you paid to produce or collect taxable income and manage or protect property held for earning income.
List the type of each expense next to line 21 and enter the total of these expenses on line 21. If you are filing a paper return and you cannot fit all your expenses in the box next to line 21, attach a statement showing the type and amount of each expense.
Examples of expenses to include on line 21 are:

• Certain legal and accounting fees.
• Custodial fees (for example, trust account).
• Casualty and theft losses of property used in performing services as an employee from federal Form 4684, line 32 and line 38b, or federal

Form 4797, Sales of Business Property, line 18a.

• Deduction for repayment of amounts under a claim of right if $3,000 or less.

Claim of right - If you had to repay an amount that you included in your income in an earlier year, because at the time you thought you had an unrestricted right to it, you may be able to deduct the amount repaid from your income for the year in which you repaid it. If the amount you repaid is less than $3,000, the deduction is subject to the 2% AGI limit for California purposes. If you are deducting the repayment for California, enter the allowable deduction on line 21.
If the amount repaid was not taxed by California, no deduction is allowed.
Line 27 - Other Adjustments
Adoption-related expenses - If you deducted adoption-related expenses on your federal Schedule A (Form 1040) and are claiming the adoption cost credit for the same amounts on your Form 540, enter the amount of the adoption cost credit claimed as a negative number on line 27.
Nontaxable income expenses - If, on federal Schedule A (Form 1040), you claim expenses related to producing income taxed under federal law but not taxed by California, enter the amount as a negative number on line 27.
You may claim expenses related to producing income taxed by California law but not taxed under federal law by entering the amount as a positive number on line 27.
State legislator's travel expenses - Under California law, deductible travel expenses for state legislators include only those incurred while away from their place of residence overnight. Figure the difference between the amount allowed using federal law and the amount allowed using California law. Enter the difference as a negative number on line 27.
Interest on loans from utility companies - Taxpayers are allowed a tax deduction for interest paid or incurred on a public utility company financed loan that is used to purchase and install energy efficient equipment or products, including zone-heating products for a qualified residence located in California. Federal law has no equivalent deduction.
Enter the amount as a positive number on line 27.
(continued on next page)
Schedule CA (540) Instructions 2024 Page 67

Line 29 - California Itemized Deductions
Is the amount on Form 540, line 13 more than the amount shown below for your filing status?
Single or married/RDP filing separately $244,857
Head of household $367,291
Married/RDP filing jointly or qualifying surviving spouse/RDP . $489,719
NO Transfer the amount from line 28 to line 29. Do not complete the
Itemized Deductions Worksheet.
YES Complete the Itemized Deductions Worksheet at the end of this line instructions.
Note:

• If married or an RDP and filing a separate tax return, you and your spouse/RDP must either both itemize your deductions (even if the itemized deductions of one spouse/RDP are less than the standard deduction) or both take the standard deduction.
• Also, if someone else can claim you as a dependent, claim the greater of the standard deduction or your itemized deductions. See the instructions for "California Standard Deduction Worksheet for

Dependents" within 540 Booklet to figure your standard deduction.
Itemized Deductions Worksheet

1. Amount from Schedule CA (540), Part II, line 28 1 __
2. Add the amounts on federal Schedule A (Form 1040), line 4, line 9, and line 15 plus any gambling losses included on line 16, if applicable 2 __
3. Subtract line 2 from line 1 3 __ If the result is zero, STOP . Enter the amount from line 1 on Schedule CA (540), Part II, line 29.
4. Multiply line 3 by 80% (.80) 4 __
5. Amount from Form 540, line 13 5 __
6. Enter the amount from line 29 instructions for your filing status 6 __
7. Subtract line 6 from line 5 7 __ If the result is zero or less, STOP . Enter the amount from line 1 on Schedule CA (540), Part II, line 29.
8. Multiply line 7 by 6% (.06) 8 __
9. Compare line 4 and line 8. Enter the smaller amount here 9 __

Enter the result here and on Schedule CA (540),
Part II, line 29. 10 __
Line 30 - Amount from Line 29 or Standard Deduction
If your filing status is married/RDP filing separately and your spouse itemizes, enter the amount from line 29 (even if the standard deduction is larger).
Franchise Tax Board Privacy Notice on Collection
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 - Aviso de Privacidad del Franchise Tax Board sobre la Recaudación. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Page 68 Schedule CA (540) Instructions 2024

2024 California Tax Table
To Find Your Tax:

• Read down the column labeled "If Your Taxable Income Is . . ." to find the range that includes your taxable income from Form 540, line 19 or Form 540NR, line 19.
• Read across the columns labeled "The Tax For Filing Status" until you find the tax that applies for your taxable income and filing status.

Continued on next page.
Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
$1 $50 $0 $0 $0
51 150 1 1 1
151 250 2 2 2
251 350 3 3 3
351 450 4 4 4
451 550 5 5 5
551 650 6 6 6
651 750 7 7 7
751 850 8 8 8
851 950 9 9 9
951 1,050 10 10 10
1,051 1,150 11 11 11
1,151 1,250 12 12 12
1,251 1,350 13 13 13
1,351 1,450 14 14 14
1,451 1,550 15 15 15
1,551 1,650 16 16 16
1,651 1,750 17 17 17
1,751 1,850 18 18 18
1,851 1,950 19 19 19
1,951 2,050 20 20 20
2,051 2,150 21 21 21
2,151 2,250 22
22 22
2,251 2,350 23 23 23
2,351 2,450 24 24 24
2,451 2,550 25 25 25
2,551 2,650 26 26 26
2,651 2,750 27 27 27
2,751 2,850 28 28 28
2,851 2,950 29 29 29
2,951 3,050 30 30 30
3,051 3,150 31 31 31
3,151 3,250 32 32 32
3,251 3,350 33 33 33
3,351 3,450 34 34 34
3,451 3,550 35 35 35
3,551 3,650 36 36 36
3,651 3,750 37 37 37
3,751 3,850 38 38 38
3,851 3,950 39 39 39
3,951 4,050 40 40 40
4,051 4,150 41 41 41
4,151 4,250 42 42 42
4,251 4,350 43 43 43
4,351 4,450 44 44 44
4,451 4,550 45 45 45
4,551 4,650 46 46 46
4,651 4,750 47 47 47
4,751 4,850 48 48 48
4,851 4,950 49 49 49
4,951 5,050 50 50 50
5,051 5,150 51 51 51
5,151 5,250 52 52 52
5,251 5,350 53 53 53
5,351 5,450 54 54 54
5,451 5,550 55 55 55
5,551 5,650 56 56 56
5,651 5,750 57 57 57
5,751 5,850 58 58 58
5,851 5,950 59 59 59
5,951 6,050 60 60 60
6,051 6,150 61 61 61
6,151 6,250 62 62 62
6,251 6,350 63 63 63
6,351 6,450 64 64 64
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
6,451 6,550 65 65 65
6,551 6,650 66 66 66
6,651 6,750 67 67 67
6,751 6,850 68 68 68
6,851 6,950 69 69 69
6,951 7 ,050 70 70 70
7 ,051 7 ,150 71 71 71
7 ,151 7 ,250 72 72 72
7 ,251 7 ,350 73 73 73
7 ,351 7 ,450 74 74 74
7 ,451 7 ,550 75 75 75
7 ,551 7 ,650 76 76 76
7 ,651 7 ,750 77 77 77
7 ,751 7 ,850 78 78 78
7 ,851 7 ,950 79 79 79
7 ,951 8,050 80 80 80
8,051 8,150 81 81 81
8,151 8,250 82 82 82
8,251 8,350 83 83 83
8,351 8,450 84 84 84
8,451 8,550 85 85 85
8,551 8,650 86 86 86
8,651 8,750 87 87 87
8,751 8,850 88 88 88
8,851 8,950 89 89 89
8,951 9,050 90 90 90
9,051 9,150 91 91 91
9,151 9,250 92 92 92
9,251 9,350 93 93 93
9,351 9,450 94 94 94
9,451 9,550 95 95 95
9,551 9,650 96 96 96
9,651 9,750 97 97 97
9,751 9,850 98 98 98
9,851 9,950 99 99 99
9,951 10,050 100 100 100
10,051 10,150 101 101 101
10,151 10,250 102 102 102
10,251 10,350 103 103 103
10,351 10,450 104 104 104
10,451 10,550 105 105 105
10,551 10,650 106 106 106
10,651 10,750 107 107 107
10,751 10,850 108 108 108
10,851 10,950 110 109 109
10,951 11,050 112 110 110
11,051 11,150 114 111 111
11,151 11,250 116 112 112
11,251 11,350 118 113 113
11,351 11,450 120 114 114
11,451 11,550 122 115 115
11,551 11,650 124 116 116
11,651 11,750 126 117 117
11,751 11,850 128 118 118
11,851 11,950 130 119 119
11,951 12,050 132 120 120
12,051 12,150 134 121 121
12,151 12,250 136 122 122
12,251 12,350 138 123 123
12,351 12,450 140 124 124
12,451 12,550 142 125 125
12,551 12,650 144 126 126
12,651 12,750 146 127 127
12,751 12,850 148 128 128
12,851 12,950 150 129 129
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
12,951 13,050 152 130 130
13,051 13,150 154 131 131
13,151 13,250 156 132 132
13,251 13,350 158 133 133
13,351 13,450 160 134 134
13,451 13,550 162 135 135
13,551 13,650 164 136 136
13,651 13,750 166 137 137
13,751 13,850 168 138 138
13,851 13,950 170 139 139
13,951 14,050 172 140 140
14,051 14,150 174 141 141
14,151 14,250 176 142 142
14,251 14,350 178 143 143
14,351 14,450 180 144 144
14,451 14,550 182 145 145
14,551 14,650 184 146 146
14,651 14,750 186 147 147
14,751 14,850 188 148 148
14,851 14,950 190 149 149
14,951 15,050 192 150 150
15,051 15,150 194 151 151
15,151 15,250 196 152 152
15,251 15,350 198 153 153
15,351 15,450 200 154 154
15,451 15,550 202 155 155
15,551 15,650 204 156 156
15,651 15,750 206 157 157
15,751 15,850 208 158 158
15,851 15,950 210 159 159
15,951 16,050 212 160 160
16,051 16,150 214 161 161
16,151 16,250 216 162 162
16,251 16,350 218 163 163
16,351 16,450 220 164 164
16,451 16,550 222 165 165
16,551 16,650 224 166 166
16,651 16,750 226 167 167
16,751 16,850 228 168 168
16,851 16,950 230 169 169
16,951 17 ,050 232 170 170
17 ,051 17 ,150 234 171 171
17 ,151 17 ,250 236 172 172
17 ,251 17 ,350 238 173 173
17 ,351 17 ,450 240 174 174
17 ,451 17 ,550 242 175 175
17 ,551 17 ,650 244 176 176
17 ,651 17 ,750 246 177 177
17 ,751 17 ,850 248 178 178
17 ,851 17 ,950 250 179 179
17 ,951 18,050 252 180 180
18,051 18,150 254 181 181
18,151 18,250 256 182 182
18,251 18,350 258 183 183
18,351 18,450 260 184 184
18,451 18,550 262 185 185
18,551 18,650 264 186 186
18,651 18,750 266 187 187
18,751 18,850 268 188 188
18,851 18,950 270 189 189
18,951 19,050 272 190 190
19,051 19,150 274 191 191
19,151 19,250 276 192 192
19,251 19,350 278 193 193
19,351 19,450 280 194 194
Personal Income Tax Booklet 2024 Page 69

2024 California Tax Table - Continued
Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
Continued on next page.
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
19,451 19,550 282 195 195
19,551 19,650 284 196 196
19,651 19,750 286 197 197
19,751 19,850 288 198 198
19,851 19,950 290 199 199
19,951 20,050 292 200 200
20,051 20,150 294 201 201
20,151 20,250 296 202 202
20,251 20,350 298 203 203
20,351 20,450 300 204 204
20,451 20,550 302 205 205
20,551 20,650 304 206 206
20,651 20,750 306 207 207
20,751 20,850 308 208 208
20,851 20,950 310 209 209
20,951 21,050 312 210 210
21,051 21,150 314 211 211
21,151 21,250 316 212 212
21,251 21,350 318 213 213
21,351 21,450 320 214 214
21,451 21,550 322 215 215
21,551 21,650 324 217 217
21,651 21,750 326 219 219
21,751 21,850 328 221 221
21,851 21,950 330 223 223
21,951 22,050 332 225 225
22,051 22,150 334 227 227
22,151 22,250 336 229 229
22,251 22,350 338 231 231
22,351 22,450 340 233 233
22,451 22,550 342 235 235
22,551 22,650 344 237 237
22,651 22,750 346 239 239
22,751 22,850 348 241 241
22,851 22,950 350 243 243
22,951 23,050 352 245 245
23,051 23,150 354 247 247
23,151 23,250 356 249 249
23,251 23,350 358 251 251
23,351 23,450 360 253 253
23,451 23,550 362 255 255
23,551 23,650 364 257 257
23,651 23,750 366 259 259
23,751 23,850 368 261 261
23,851 23,950 370 263 263
23,951 24,050 372 265 265
24,051 24,150 374 267 267
24,151 24,250 376 269 269
24,251 24,350 378 271 271
24,351 24,450 380 273 273
24,451 24,550 382 275 275
24,551 24,650 384 277 277
24,651 24,750 386 279 279
24,751 24,850 388 281 281
24,851 24,950 390 283 283
24,951 25,050 392 285 285
25,051 25,150 394 287 287
25,151 25,250 396 289 289
25,251 25,350 398 291 291
25,351 25,450 400 293 293
25,451 25,550 402 295 295
25,551 25,650 406 297 297
25,651 25,750 410 299 299
25,751 25,850 414 301 301
25,851 25,950 418 303 303
25,951 26,050 422 305 305
26,051 26,150 426 307 307
26,151 26,250 430 309 309
26,251 26,350 434 311 311
26,351 26,450 438 313 313
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
26,451 26,550 442 315 315
26,551 26,650 446 317 317
26,651 26,750 450 319 319
26,751 26,850 454 321 321
26,851 26,950 458 323 323
26,951 27 ,050 462 325 325
27 ,051 27 ,150 466 327 327
27 ,151 27 ,250 470 329 329
27 ,251 27 ,350 474 331 331
27 ,351 27 ,450 478 333 333
27 ,451 27 ,550 482 335 335
27 ,551 27 ,650 486 337 337
27 ,651 27 ,750 490 339 339
27 ,751 27 ,850 494 341 341
27 ,851 27 ,950 498 343 343
27 ,951 28,050 502 345 345
28,051 28,150 506 347 347
28,151 28,250 510 349 349
28,251 28,350 514 351 351
28,351 28,450 518 353 353
28,451 28,550 522 355 355
28,551 28,650 526 357 357
28,651 28,750 530 359 359
28,751 28,850 534 361 361
28,851 28,950 538 363 363
28,951 29,050 542 365 365
29,051 29,150 546 367 367
29,151 29,250 550 369 369
29,251 29,350 554 371 371
29,351 29,450 558 373 373
29,451 29,550 562 375 375
29,551 29,650 566 377 377
29,651 29,750 570 379 379
29,751 29,850 574 381 381
29,851 29,950 578 383 383
29,951 30,050 582 385 385
30,051 30,150 586 387 387
30,151 30,250 590 389 389
30,251 30,350 594 391 391
30,351 30,450 598 393 393
30,451 30,550 602 395 395
30,551 30,650 606 397 397
30,651 30,750 610 399 399
30,751 30,850 614 401 401
30,851 30,950 618 403 403
30,951 31,050 622 405 405
31,051 31,150 626 407 407
31,151 31,250 630 409 409
31,251 31,350 634 411 411
31,351 31,450 638 413 413
31,451 31,550 642 415 415
31,551 31,650 646 417 417
31,651 31,750 650 419 419
31,751 31,850 654 421 421
31,851 31,950 658 423 423
31,951 32,050 662 425 425
32,051 32,150 666 427 427
32,151 32,250 670 429 429
32,251 32,350 674 431 431
32,351 32,450 678 433 433
32,451 32,550 682 435 435
32,551 32,650 686 437 437
32,651 32,750 690 439 439
32,751 32,850 694 441 441
32,851 32,950 698 443 443
32,951 33,050 702 445 445
33,051 33,150 706 447 447
33,151 33,250 710 449 449
33,251 33,350 714 451 451
33,351 33,450 718 453 453
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
33,451 33,550 722 455 455
33,551 33,650 726 457 457
33,651 33,750 730 459 459
33,751 33,850 734 461 461
33,851 33,950 738 463 463
33,951 34,050 742 465 465
34,051 34,150 746 467 467
34,151 34,250 750 469 469
34,251 34,350 754 471 471
34,351 34,450 758 473 473
34,451 34,550 762 475 475
34,551 34,650 766 477 477
34,651 34,750 770 479 479
34,751 34,850 774 481 481
34,851 34,950 778 483 483
34,951 35,050 782 485 485
35,051 35,150 786 487 487
35,151 35,250 790 489 489
35,251 35,350 794 491 491
35,351 35,450 798 493 493
35,451 35,550 802 495 495
35,551 35,650 806 497 497
35,651 35,750 810 499 499
35,751 35,850 814 501 501
35,851 35,950 818 503 503
35,951 36,050 822 505 505
36,051 36,150 826 507 507
36,151 36,250 830 509 509
36,251 36,350 834 511 511
36,351 36,450 838 513 513
36,451 36,550 842 515 515
36,551 36,650 846 517 517
36,651 36,750 850 519 519
36,751 36,850 854 521 521
36,851 36,950 858 523 523
36,951 37 ,050 862 525 525
37 ,051 37 ,150 866 527 527
37 ,151 37 ,250 870 529 529
37 ,251 37 ,350 874 531 531
37 ,351 37 ,450 878 533 533
37 ,451 37 ,550 882 535 535
37 ,551 37 ,650 886 537 537
37 ,651 37 ,750 890 539 539
37 ,751 37 ,850 894 541 541
37 ,851 37 ,950 898 543 543
37 ,951 38,050 902 545 545
38,051 38,150 906 547 547
38,151 38,250 910 549 549
38,251 38,350 914 551 551
38,351 38,450 918 553 553
38,451 38,550 922 555 555
38,551 38,650 926 557 557
38,651 38,750 930 559 559
38,751 38,850 934 561 561
38,851 38,950 938 563 563
38,951 39,050 942 565 565
39,051 39,150 946 567 567
39,151 39,250 950 569 569
39,251 39,350 954 571 571
39,351 39,450 958 573 573
39,451 39,550 962 575 575
39,551 39,650 966 577 577
39,651 39,750 970 579 579
39,751 39,850 974 581 581
39,851 39,950 978 583 583
39,951 40,050 982 585 585
40,051 40,150 986 587 587
40,151 40,250 990 589 589
40,251 40,350 996 591 591
40,351 40,450 1,002 593 593
Page 70 Personal Income Tax Booklet 2024

2024 California Tax Table - Continued
Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
Continued on next page.
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
40,451 40,550 1,008 595 595
40,551 40,650 1,014 597 597
40,651 40,750 1,020 599 599
40,751 40,850 1,026 601 601
40,851 40,950 1,032 603 603
40,951 41,050 1,038 605 605
41,051 41,150 1,044 607 607
41,151 41,250 1,050 609 609
41,251 41,350 1,056 611 611
41,351 41,450 1,062 613 613
41,451 41,550 1,068 615 615
41,551 41,650 1,074 617 617
41,651 41,750 1,080 619 619
41,751 41,850 1,086 621 621
41,851 41,950 1,092 623 623
41,951 42,050 1,098 625 625
42,051 42,150 1,104 627 627
42,151 42,250 1,110 629 629
42,251 42,350 1,116 631 631
42,351 42,450 1,122 633 633
42,451 42,550 1,128 635 635
42,551 42,650 1,134 637 637
42,651 42,750 1,140 639 639
42,751 42,850 1,146 641 641
42,851 42,950 1,152 643 643
42,951 43,050 1,158 645 645
43,051 43,150 1,164 647 647
43,151 43,250 1,170 649 649
43,251 43,350 1,176 651 651
43,351 43,450 1,182 653 653
43,451 43,550 1,188 655 655
43,551 43,650 1,194 657 657
43,651 43,750 1,200 659 659
43,751 43,850 1,206 661 661
43,851 43,950 1,212 663 663
43,951 44,050 1,218 665 665
44,051 44,150 1,224 667 667
44,151 44,250 1,230 669 669
44,251 44,350 1,236 671 671
44,351 44,450 1,242 673 673
44,451 44,550 1,248 675 675
44,551 44,650 1,254 677 677
44,651 44,750 1,260 679 679
44,751 44,850 1,266 681 681
44,851 44,950 1,272 683 683
44,951 45,050 1,278 685 685
45,051 45,150 1,284 687 687
45,151 45,250 1,290 689 689
45,251 45,350 1,296 691 691
45,351 45,450 1,302 693 693
45,451 45,550 1,308 695 695
45,551 45,650 1,314 697 697
45,651 45,750 1,320 699 699
45,751 45,850 1,326 701 701
45,851 45,950 1,332 703 703
45,951 46,050 1,338 705 705
46,051 46,150 1,344 707 707
46,151 46,250 1,350 709 709
46,251 46,350 1,356 711 711
46,351 46,450 1,362 713 713
46,451 46,550 1,368 715 715
46,551 46,650 1,374 717 717
46,651 46,750 1,380 719 719
46,751 46,850 1,386 721 721
46,851 46,950 1,392 723 723
46,951 47 ,050 1,398 725 725
47 ,051 47 ,150 1,404 727 727
47 ,151 47 ,250 1,410 729 729
47 ,251 47 ,350 1,416 731 731
47 ,351 47 ,450 1,422 733 733
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
47 ,451 47 ,550 1,428 735 735
47 ,551 47 ,650 1,434 737 737
47 ,651 47 ,750 1,440 739 739
47 ,751 47 ,850 1,446 741 741
47 ,851 47 ,950 1,452 743 743
47 ,951 48,050 1,458 745 745
48,051 48,150 1,464 747 747
48,151 48,250 1,470 749 749
48,251 48,350 1,476 751 751
48,351 48,450 1,482 753 753
48,451 48,550 1,488 755 755
48,551 48,650 1,494 757 757
48,651 48,750 1,500 759 759
48,751 48,850 1,506 761 761
48,851 48,950 1,512 763 763
48,951 49,050 1,518 765 765
49,051 49,150 1,524 767 767
49,151 49,250 1,530 769 769
49,251 49,350 1,536 771 771
49,351 49,450 1,542 773 773
49,451 49,550 1,548 775 775
49,551 49,650 1,554 777 777
49,651 49,750 1,560 779 779
49,751 49,850 1,566 781 781
49,851 49,950 1,572 783 783
49,951 50,050 1,578 785 785
50,051 50,150 1,584 787 787
50,151 50,250 1,590 789 789
50,251 50,350 1,596 791 791
50,351 50,450 1,602 793 793
50,451 50,550 1,608 795 795
50,551 50,650 1,614 797 797
50,651 50,750 1,620 799 799
50,751 50,850 1,626 801 801
50,851 50,950 1,632 803 803
50,951 51,050 1,638 805 805
51,051 51,150 1,644 809 809
51,151 51,250 1,650 813 813
51,251 51,350 1,656 817 817
51,351 51,450 1,662 821 821
51,451 51,550 1,668 825 825
51,551 51,650 1,674 829 829
51,651 51,750 1,680 833 833
51,751 51,850 1,686 837 837
51,851 51,950 1,692 841 841
51,951 52,050 1,698 845 845
52,051 52,150 1,704 849 849
52,151 52,250 1,710 853 853
52,251 52,350 1,716 857 857
52,351 52,450 1,722 861 861
52,451 52,550 1,728 865 865
52,551 52,650 1,734 869 869
52,651 52,750 1,740 873 873
52,751 52,850 1,746 877 877
52,851 52,950 1,752 881 881
52,951 53,050 1,758 885 885
53,051 53,150 1,764 889 889
53,151 53,250 1,770 893 893
53,251 53,350 1,776 897 897
53,351 53,450 1,782 901 901
53,451 53,550 1,788 905 905
53,551 53,650 1,794 909 909
53,651 53,750 1,800 913 913
53,751 53,850 1,806 917 917
53,851 53,950 1,812 921 921
53,951 54,050 1,818 925 925
54,051 54,150 1,824 929 929
54,151 54,250 1,830 933 933
54,251 54,350 1,836 937 937
54,351 54,450 1,842 941 941
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
54,451 54,550 1,848 945 945
54,551 54,650 1,854 949 949
54,651 54,750 1,860 953 953
54,751 54,850 1,866 957 957
54,851 54,950 1,872 961 961
54,951 55,050 1,878 965 965
55,051 55,150 1,884 969 969
55,151 55,250 1,890 973 973
55,251 55,350 1,896 977 977
55,351 55,450 1,902 981 981
55,451 55,550 1,908 985 985
55,551 55,650 1,914 989 989
55,651 55,750 1,920 993 993
55,751 55,850 1,926 997 997
55,851 55,950 1,932 1,001 1,001
55,951 56,050 1,940 1,005 1,005
56,051 56,150 1,948 1,009 1,009
56,151 56,250 1,956 1,013 1,013
56,251 56,350 1,964 1,017 1,017
56,351 56,450 1,972 1,021 1,021
56,451 56,550 1,980 1,025 1,025
56,551 56,650 1,988 1,029 1,029
56,651 56,750 1,996 1,033 1,033
56,751 56,850 2,004 1,037 1,037
56,851 56,950 2,012 1,041 1,041
56,951 57 ,050 2,020 1,045 1,045
57 ,051 57 ,150 2,028 1,049 1,049
57 ,151 57 ,250 2,036 1,053 1,053
57 ,251 57 ,350 2,044 1,057 1,057
57 ,351 57 ,450 2,052 1,061 1,061
57 ,451 57 ,550 2,060 1,065 1,065
57 ,551 57 ,650 2,068 1,069 1,069
57 ,651 57 ,750 2,076 1,073 1,073
57 ,751 57 ,850 2,084 1,077 1,077
57 ,851 57 ,950 2,092 1,081 1,081
57 ,951 58,050 2,100 1,085 1,085
58,051 58,150 2,108 1,089 1,089
58,151 58,250 2,116 1,093 1,093
58,251 58,350 2,124 1,097 1,097
58,351 58,450 2,132 1,101 1,101
58,451 58,550 2,140 1,105 1,105
58,551 58,650 2,148 1,109 1,109
58,651 58,750 2,156 1,113 1,113
58,751 58,850 2,164 1,117 1,117
58,851 58,950 2,172 1,121 1,121
58,951 59,050 2,180 1,125 1,125
59,051 59,150 2,188 1,129 1,129
59,151 59,250 2,196 1,133 1,133
59,251 59,350 2,204 1,137 1,137
59,351 59,450 2,212 1,141 1,141
59,451 59,550 2,220 1,145 1,145
59,551 59,650 2,228 1,149 1,149
59,651 59,750 2,236 1,153 1,153
59,751 59,850 2,244 1,157 1,157
59,851 59,950 2,252 1,161 1,161
59,951 60,050 2,260 1,165 1,165
60,051 60,150 2,268 1,169 1,169
60,151 60,250 2,276 1,173 1,173
60,251 60,350 2,284 1,177 1,177
60,351 60,450 2,292 1,181 1,181
60,451 60,550 2,300 1,185 1,185
60,551 60,650 2,308 1,189 1,189
60,651 60,750 2,316 1,193 1,193
60,751 60,850 2,324 1,197 1,197
60,851 60,950 2,332 1,201 1,201
60,951 61,050 2,340 1,205 1,205
61,051 61,150 2,348 1,209 1,209
61,151 61,250 2,356 1,213 1,213
61,251 61,350 2,364 1,217 1,217
61,351 61,450 2,372 1,221 1,221
Personal Income Tax Booklet 2024 Page 71

2024 California Tax Table - Continued
Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
Continued on next page.
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
61,451 61,550 2,380 1,225 1,225
61,551 61,650 2,388 1,229 1,229
61,651 61,750 2,396 1,233 1,233
61,751 61,850 2,404 1,237 1,237
61,851 61,950 2,412 1,241 1,241
61,951 62,050 2,420 1,245 1,245
62,051 62,150 2,428 1,249 1,249
62,151 62,250 2,436 1,253 1,253
62,251 62,350 2,444 1,257 1,257
62,351 62,450 2,452 1,261 1,261
62,451 62,550 2,460 1,265 1,265
62,551 62,650 2,468 1,269 1,269
62,651 62,750 2,476 1,273 1,273
62,751 62,850 2,484 1,277 1,277
62,851 62,950 2,492 1,281 1,281
62,951 63,050 2,500 1,285 1,285
63,051 63,150 2,508 1,289 1,289
63,151 63,250 2,516 1,293 1,293
63,251 63,350 2,524 1,297 1,297
63,351 63,450 2,532 1,301 1,301
63,451 63,550 2,540 1,305 1,305
63,551 63,650 2,548 1,309 1,309
63,651 63,750 2,556 1,313 1,313
63,751 63,850 2,564 1,317 1,317
63,851 63,950 2,572 1,321 1,321
63,951 64,050 2,580 1,325 1,325
64,051 64,150 2,588 1,329 1,329
64,151 64,250 2,596 1,333 1,333
64,251 64,350 2,604 1,337 1,337
64,351 64,450 2,612 1,341 1,341
64,451 64,550 2,620 1,345 1,345
64,551 64,650 2,628 1,349 1,349
64,651 64,750 2,636 1,353 1,353
64,751 64,850 2,644 1,357 1,357
64,851 64,950 2,652 1,361 1,361
64,951 65,050 2,660 1,365 1,365
65,051 65,150 2,668 1,369 1,369
65,151 65,250 2,676 1,373 1,373
65,251 65,350 2,684 1,377 1,377
65,351 65,450 2,692 1,381 1,381
65,451 65,550 2,700 1,385 1,385
65,551 65,650 2,708 1,389 1,389
65,651 65,750 2,716 1,393 1,393
65,751 65,850 2,724 1,397 1,398
65,851 65,950 2,732 1,401 1,404
65,951 66,050 2,740 1,405 1,410
66,051 66,150 2,748 1,409 1,416
66,151 66,250 2,756 1,413 1,422
66,251 66,350 2,764 1,417 1,428
66,351 66,450 2,772 1,421 1,434
66,451 66,550 2,780 1,425 1,440
66,551 66,650 2,788 1,429 1,446
66,651 66,750 2,796 1,433 1,452
66,751 66,850 2,804 1,437 1,458
66,851 66,950 2,812 1,441 1,464
66,951 67 ,050 2,820 1,445 1,470
67 ,051 67 ,150 2,828 1,449 1,476
67 ,151 67 ,250 2,836 1,453 1,482
67 ,251 67 ,350 2,844 1,457 1,488
67 ,351 67 ,450 2,852 1,461 1,494
67 ,451 67 ,550 2,860 1,465 1,500
67 ,551 67 ,650 2,868 1,469 1,506
67 ,651 67 ,750 2,876 1,473 1,512
67 ,751 67 ,850 2,884 1,477 1,518
67 ,851 67 ,950 2,892 1,481 1,524
67 ,951 68,050 2,900 1,485 1,530
68,051 68,150 2,908 1,489 1,536
68,151 68,250 2,916 1,493 1,542
68,251 68,350 2,924 1,497 1,548
68,351 68,450 2,932 1,501 1,554
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
68,451 68,550 2,940 1,505 1,560
68,551 68,650 2,948 1,509 1,566
68,651 68,750 2,956 1,513 1,572
68,751 68,850 2,964 1,517 1,578
68,851 68,950 2,972 1,521 1,584
68,951 69,050 2,980 1,525 1,590
69,051 69,150 2,988 1,529 1,596
69,151 69,250 2,996 1,533 1,602
69,251 69,350 3,004 1,537 1,608
69,351 69,450 3,012 1,541 1,614
69,451 69,550 3,020 1,545 1,620
69,551 69,650 3,028 1,549 1,626
69,651 69,750 3,036 1,553 1,632
69,751 69,850 3,044 1,557 1,638
69,851 69,950 3,052 1,561 1,644
69,951 70,050 3,060 1,565 1,650
70,051 70,150 3,068 1,569 1,656
70,151 70,250 3,076 1,573 1,662
70,251 70,350 3,084 1,577 1,668
70,351 70,450 3,092 1,581 1,674
70,451 70,550 3,100 1,585 1,680
70,551 70,650 3,108 1,589 1,686
70,651 70,750 3,117 1,593 1,692
70,751 70,850 3,127 1,597 1,698
70,851 70,950 3,136 1,601 1,704
70,951 71,050 3,145 1,605 1,710
71,051 71,150 3,155 1,609 1,716
71,151 71,250 3,164 1,613 1,722
71,251 71,350 3,173 1,617 1,728
71,351 71,450 3,183 1,621 1,734
71,451 71,550 3,192 1,625 1,740
71,551 71,650 3,201 1,629 1,746
71,651 71,750 3,210 1,633 1,752
71,751 71,850 3,220 1,637 1,758
71,851 71,950 3,229 1,641 1,764
71,951 72,050 3,238 1,645 1,770
72,051 72,150 3,248 1,649 1,776
72,151 72,250 3,257 1,653 1,782
72,251 72,350 3,266 1,657 1,788
72,351 72,450 3,276 1,661 1,794
72,451 72,550 3,285 1,665 1,800
72,551 72,650 3,294 1,669 1,806
72,651 72,750 3,303 1,673 1,812
72,751 72,850 3,313 1,677 1,818
72,851 72,950 3,322 1,681 1,824
72,951 73,050 3,331 1,685 1,830
73,051 73,150 3,341 1,689 1,836
73,151 73,250 3,350 1,693 1,842
73,251 73,350 3,359 1,697 1,848
73,351 73,450 3,369 1,701 1,854
73,451 73,550 3,378 1,705 1,860
73,551 73,650 3,387 1,709 1,866
73,651 73,750 3,396 1,713 1,872
73,751 73,850 3,406 1,717 1,878
73,851 73,950 3,415 1,721 1,884
73,951 74,050 3,424 1,725 1,890
74,051 74,150 3,434 1,729 1,896
74,151 74,250 3,443 1,733 1,902
74,251 74,350 3,452 1,737 1,908
74,351 74,450 3,462 1,741 1,914
74,451 74,550 3,471 1,745 1,920
74,551 74,650 3,480 1,749 1,926
74,651 74,750 3,489 1,753 1,932
74,751 74,850 3,499 1,757 1,938
74,851 74,950 3,508 1,761 1,944
74,951 75,050 3,517 1,765 1,950
75,051 75,150 3,527 1,769 1,956
75,151 75,250 3,536 1,773 1,962
75,251 75,350 3,545 1,777 1,968
75,351 75,450 3,555 1,781 1,974
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
75,451 75,550 3,564 1,785 1,980
75,551 75,650 3,573 1,789 1,986
75,651 75,750 3,582 1,793 1,992
75,751 75,850 3,592 1,797 1,998
75,851 75,950 3,601 1,801 2,004
75,951 76,050 3,610 1,805 2,010
76,051 76,150 3,620 1,809 2,016
76,151 76,250 3,629 1,813 2,022
76,251 76,350 3,638 1,817 2,028
76,351 76,450 3,648 1,821 2,034
76,451 76,550 3,657 1,825 2,040
76,551 76,650 3,666 1,829 2,046
76,651 76,750 3,675 1,833 2,052
76,751 76,850 3,685 1,837 2,058
76,851 76,950 3,694 1,841 2,064
76,951 77 ,050 3,703 1,845 2,070
77 ,051 77 ,150 3,713 1,849 2,076
77 ,151 77 ,250 3,722 1,853 2,082
77 ,251 77 ,350 3,731 1,857 2,088
77 ,351 77 ,450 3,741 1,861 2,094
77 ,451 77 ,550 3,750 1,865 2,100
77 ,551 77 ,650 3,759 1,869 2,106
77 ,651 77 ,750 3,768 1,873 2,112
77 ,751 77 ,850 3,778 1,877 2,118
77 ,851 77 ,950 3,787 1,881 2,124
77 ,951 78,050 3,796 1,885 2,130
78,051 78,150 3,806 1,889 2,136
78,151 78,250 3,815 1,893 2,142
78,251 78,350 3,824 1,897 2,148
78,351 78,450 3,834 1,901 2,154
78,451 78,550 3,843 1,905 2,160
78,551 78,650 3,852 1,909 2,166
78,651 78,750 3,861 1,913 2,172
78,751 78,850 3,871 1,917 2,178
78,851 78,950 3,880 1,921 2,184
78,951 79,050 3,889 1,925 2,190
79,051 79,150 3,899 1,929 2,196
79,151 79,250 3,908 1,933 2,202
79,251 79,350 3,917 1,937 2,208
79,351 79,450 3,927 1,941 2,214
79,451 79,550 3,936 1,945 2,220
79,551 79,650 3,945 1,949 2,226
79,651 79,750 3,954 1,953 2,232
79,751 79,850 3,964 1,957 2,238
79,851 79,950 3,973 1,961 2,244
79,951 80,050 3,982 1,965 2,250
80,051 80,150 3,992 1,969 2,256
80,151 80,250 4,001 1,973 2,262
80,251 80,350 4,010 1,977 2,268
80,351 80,450 4,020 1,981 2,274
80,451 80,550 4,029 1,985 2,280
80,551 80,650 4,038 1,991 2,286
80,651 80,750 4,047 1,997 2,292
80,751 80,850 4,057 2,003 2,298
80,851 80,950 4,066 2,009 2,304
80,951 81,050 4,075 2,015 2,310
81,051 81,150 4,085 2,021 2,316
81,151 81,250 4,094 2,027 2,322
81,251 81,350 4,103 2,033 2,328
81,351 81,450 4,113 2,039 2,335
81,451 81,550 4,122 2,045 2,343
81,551 81,650 4,131 2,051 2,351
81,651 81,750 4,140 2,057 2,359
81,751 81,850 4,150 2,063 2,367
81,851 81,950 4,159 2,069 2,375
81,951 82,050 4,168 2,075 2,383
82,051 82,150 4,178 2,081 2,391
82,151 82,250 4,187 2,087 2,399
82,251 82,350 4,196 2,093 2,407
82,351 82,450 4,206 2,099 2,415
Page 72 Personal Income Tax Booklet 2024

Filing status: 1 or 3 (Single; Married/RDP Filing Separately) 2 or 5 (Married/RDP Filing Jointly; Qualifying Surviving Spouse/RDP) 4 (Head of Household)
2024 California Tax Table - Continued
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
82,451 82,550 4,215 2,105 2,423
82,551 82,650 4,224 2,111 2,431
82,651 82,750 4,233 2,117 2,439
82,751 82,850 4,243 2,123 2,447
82,851 82,950 4,252 2,129 2,455
82,951 83,050 4,261 2,135 2,463
83,051 83,150 4,271 2,141 2,471
83,151 83,250 4,280 2,147 2,479
83,251 83,350 4,289 2,153 2,487
83,351 83,450 4,299 2,159 2,495
83,451 83,550 4,308 2,165 2,503
83,551 83,650 4,317 2,171 2,511
83,651 83,750 4,326 2,177 2,519
83,751 83,850 4,336 2,183 2,527
83,851 83,950 4,345 2,189 2,535
83,951 84,050 4,354 2,195 2,543
84,051 84,150 4,364 2,201 2,551
84,151 84,250 4,373 2,207 2,559
84,251 84,350 4,382 2,213 2,567
84,351 84,450 4,392 2,219 2,575
84,451 84,550 4,401 2,225 2,583
84,551 84,650 4,410 2,231 2,591
84,651 84,750 4,419 2,237 2,599
84,751 84,850 4,429 2,243 2,607
84,851 84,950 4,438 2,249 2,615
84,951 85,050 4,447 2,255 2,623
85,051 85,150 4,457 2,261 2,631
85,151 85,250 4,466 2,267 2,639
85,251 85,350 4,475 2,273 2,647
85,351 85,450 4,485 2,279 2,655
85,451 85,550 4,494 2,285 2,663
85,551 85,650 4,503 2,291 2,671
85,651 85,750 4,512 2,297 2,679
85,751 85,850 4,522 2,303 2,687
85,851 85,950 4,531 2,309 2,695
85,951 86,050 4,540 2,315 2,703
86,051 86,150 4,550 2,321 2,711
86,151 86,250 4,559 2,327 2,719
86,251 86,350 4,568 2,333 2,727
86,351 86,450 4,578 2,339 2,735
86,451 86,550 4,587 2,345 2,743
86,551 86,650 4,596 2,351 2,751
86,651 86,750 4,605 2,357 2,759
86,751 86,850 4,615 2,363 2,767
86,851 86,950 4,624 2,369 2,775
86,951 87 ,050 4,633 2,375 2,783
87 ,051 87 ,150 4,643 2,381 2,791
87 ,151 87 ,250 4,652 2,387 2,799
87 ,251 87 ,350 4,661 2,393 2,807
87 ,351 87 ,450 4,671 2,399 2,815
87 ,451 87 ,550 4,680 2,405 2,823
87 ,551 87 ,650 4,689 2,411 2,831
87 ,651 87 ,750 4,698 2,417 2,839
87 ,751 87 ,850 4,708 2,423 2,847
87 ,851 87 ,950 4,717 2,429 2,855
87 ,951 88,050 4,726 2,435 2,863
88,051 88,150 4,736 2,441 2,871
88,151 88,250 4,745 2,447 2,879
88,251 88,350 4,754 2,453 2,887
88,351 88,450 4,764 2,459 2,895
88,451 88,550 4,773 2,465 2,903
88,551 88,650 4,782 2,471 2,911
88,651 88,750 4,791 2,477 2,919
88,751 88,850 4,801 2,483 2,927
88,851 88,950 4,810 2,489 2,935
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
88,951 89,050 4,819 2,495 2,943
89,051 89,150 4,829 2,501 2,951
89,151 89,250 4,838 2,507 2,959
89,251 89,350 4,847 2,513 2,967
89,351 89,450 4,857 2,519 2,975
89,451 89,550 4,866 2,525 2,983
89,551 89,650 4,875 2,531 2,991
89,651 89,750 4,884 2,537 2,999
89,751 89,850 4,894 2,543 3,007
89,851 89,950 4,903 2,549 3,015
89,951 90,050 4,912 2,555 3,023
90,051 90,150 4,922 2,561 3,031
90,151 90,250 4,931 2,567 3,039
90,251 90,350 4,940 2,573 3,047
90,351 90,450 4,950 2,579 3,055
90,451 90,550 4,959 2,585 3,063
90,551 90,650 4,968 2,591 3,071
90,651 90,750 4,977 2,597 3,079
90,751 90,850 4,987 2,603 3,087
90,851 90,950 4,996 2,609 3,095
90,951 91,050 5,005 2,615 3,103
91,051 91,150 5,015 2,621 3,111
91,151 91,250 5,024 2,627 3,119
91,251 91,350 5,033 2,633 3,127
91,351 91,450 5,043 2,639 3,135
91,451 91,550 5,052 2,645 3,143
91,551 91,650 5,061 2,651 3,151
91,651 91,750 5,070 2,657 3,159
91,751 91,850 5,080 2,663 3,167
91,851 91,950 5,089 2,669 3,175
91,951 92,050 5,098 2,675 3,183
92,051 92,150 5,108 2,681 3,191
92,151 92,250 5,117 2,687 3,199
92,251 92,350 5,126 2,693 3,207
92,351 92,450 5,136 2,699 3,215
92,451 92,550 5,145 2,705 3,223
92,551 92,650 5,154 2,711 3,231
92,651 92,750 5,163 2,717 3,239
92,751 92,850 5,173 2,723 3,247
92,851 92,950 5,182 2,729 3,255
92,951 93,050 5,191 2,735 3,263
93,051 93,150 5,201 2,741 3,271
93,151 93,250 5,210 2,747 3,279
93,251 93,350 5,219 2,753 3,287
93,351 93,450 5,229 2,759 3,295
93,451 93,550 5,238 2,765 3,303
93,551 93,650 5,247 2,771 3,311
93,651 93,750 5,256 2,777 3,319
93,751 93,850 5,266 2,783 3,327
93,851 93,950 5,275 2,789 3,335
93,951 94,050 5,284 2,795 3,343
94,051 94,150 5,294 2,801 3,351
94,151 94,250 5,303 2,807 3,359
94,251 94,350 5,312 2,813 3,367
94,351 94,450 5,322 2,819 3,375
94,451 94,550 5,331 2,825 3,383
94,551 94,650 5,340 2,831 3,391
94,651 94,750 5,349 2,837 3,399
94,751 94,850 5,359 2,843 3,407
94,851 94,950 5,368 2,849 3,415
94,951 95,050 5,377 2,855 3,423
95,051 95,150 5,387 2,861 3,431
95,151 95,250 5,396 2,867 3,439
95,251 95,350 5,405 2,873 3,447
95,351 95,450 5,415 2,879 3,455
If Your Taxable
Income Is ...
The Tax For
Filing Status
At
Least
But Not
Over
1 Or 3
Is
2 Or 5
Is
Is
95,451 95,550 5,424 2,885 3,463
95,551 95,650 5,433 2,891 3,471
95,651 95,750 5,442 2,897 3,479
95,751 95,850 5,452 2,903 3,487
95,851 95,950 5,461 2,909 3,495
95,951 96,050 5,470 2,915 3,503
96,051 96,150 5,480 2,921 3,511
96,151 96,250 5,489 2,927 3,520
96,251 96,350 5,498 2,933 3,529
96,351 96,450 5,508 2,939 3,538
96,451 96,550 5,517 2,945 3,548
96,551 96,650 5,526 2,951 3,557
96,651 96,750 5,535 2,957 3,566
96,751 96,850 5,545 2,963 3,576
96,851 96,950 5,554 2,969 3,585
96,951 97 ,050 5,563 2,975 3,594
97 ,051 97 ,150 5,573 2,981 3,603
97 ,151 97 ,250 5,582 2,987 3,613
97 ,251 97 ,350 5,591 2,993 3,622
97 ,351 97 ,450 5,601 2,999 3,631
97 ,451 97 ,550 5,610 3,005 3,641
97 ,551 97 ,650 5,619 3,011 3,650
97 ,651 97 ,750 5,628 3,017 3,659
97 ,751 97 ,850 5,638 3,023 3,669
97 ,851 97 ,950 5,647 3,029 3,678
97 ,951 98,050 5,656 3,035 3,687
98,051 98,150 5,666 3,041 3,696
98,151 98,250 5,675 3,047 3,706
98,251 98,350 5,684 3,053 3,715
98,351 98,450 5,694 3,059 3,724
98,451 98,550 5,703 3,065 3,734
98,551 98,650 5,712 3,071 3,743
98,651 98,750 5,721 3,077 3,752
98,751 98,850 5,731 3,083 3,762
98,851 98,950 5,740 3,089 3,771
98,951 99,050 5,749 3,095 3,780
99,051 99,150 5,759 3,101 3,789
99,151 99,250 5,768 3,107 3,799
99,251 99,350 5,777 3,113 3,808
99,351 99,450 5,787 3,119 3,817
99,451 99,550 5,796 3,125 3,827
99,551 99,650 5,805 3,131 3,836
99,651 99,750 5,814 3,137 3,845
99,751 99,850 5,824 3,143 3,855
99,851 99,950 5,833 3,149 3,864
99,951 100,000 5,840 3,154 3,871
OVER $100,000 YOU MUST COMPUTE YOUR
TAX USING THE TAX RATE SCHEDULES.
Personal Income Tax Booklet 2024 Page 73

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Page 74 Personal Income Tax Booklet 2024

2024 California Tax Rate Schedules
To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates.
Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.

# Schedule X - Use if your filing status is

Single or Married/RDP Filing Separately over - but not over -
Enter on Form 540, line 31 of the amount over-
$ 0 $ 10,756 $ 0.00 + 1 .00% $ 0
10,756 25,499 107 .56 + 2.00% 10,756
25,499 40,245 402.42 + 4.00% 25,499
40,245 55,866 992.26 + 6.00% 40,245
55,866 70,606 1,929.52 + 8.00% 55,866
70,606 360,659 3,108.72 + 9.30% 70,606
360,659 432,787 30,083.65 + 10.30% 360,659
432,787 721,314 37 ,512.83 + 11 .30% 432,787
721,314 AND OVER 70,116.38 + 12.30% 721,314
If the amount on
Form 540, line 19 is
If the amount on Form 540, line 19 is

# Schedule Y - Use if your filing status is

Married/RDP Filing Jointly or Qualifying
Surviving Spouse/RDP

# Schedule Z - Use if your filing status is

Head of Household
If the amount on Form 540, line 19 is over -
If the amount on Form 540, line
19 is but not over - Enter on Form 540, line 31 of the amount over-
$ 0 $ 21,512 $ 0.00 + 1 .00% $ 0
21,512 50,998 215.12 + 2.00% 21,512
50,998 80,490 804.84 + 4.00% 50,998
80,490 111,732 1,984.52 + 6.00% 80,490
111,732 141,212 3,859.04 + 8.00% 111,732
141,212 721,318 6,217 .44 + 9.30% 141,212
721,318 865,574 60,167 .30 + 10.30% 721,318
865,574 1,442,628 75,025.67 + 11 .30% 865,574
1,442,628 AND OVER 140,232.77 + 12.30% 1,442,628
If the amount on Form 540, line 19 is over -
If the amount on Form 540, line
19 is, but not over - Enter on Form 540, line 31 of the amount over-
$ 0 $ 21,527 $ 0.00 + 1 .00% $ 0
21,527 51,000 215.27 + 2.00% 21,527
51,000 65,744 804.73 + 4.00% 51,000
65,744 81,364 1,394.49 + 6.00% 65,744
81,364 96,107 2,331 .69 + 8.00% 81,364
96,107 490,493 3,511 .13 + 9.30% 96,107
490,493 588,593 40,189.03 + 10.30% 490,493
588,593 980,987 50,293.33 + 11 .30% 588,593
980,987 AND OVER 94,633.85 + 12.30% 980,987
Personal Income Tax Booklet 2024 Page 75
How to Figure Tax Using the 2024 California Tax Rate Schedules
Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000.
Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000.
Step 2: They subtract the amount at the beginning of their range from their taxable income
Example
$ 125,000

• 111,732

$ 13,268
Your Income
$
-
$
Step 3: They multiply the result from Step 2 by the percentage for their range.
$ 13,268 x .08
$ 1,061 .44
$ x
$
Step 4: They round the amount from Step 3 to two decimals (if necessary) and add it to the tax amount for their income range. After rounding the result, they will enter $4,920 on
Form 540, line 31.
$3,859.04

• 1,061 .44

$4,920.48
$
+
$

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Page 76 Personal Income Tax Booklet 2024

Personal Income Tax Booklet 2024 Page 77
How To Get California Tax Information
Where To Get Income Tax Forms and Publications
By Internet - You can download, view, and print California income tax forms and publications at ftb.ca.gov/forms or you may have these forms and publications mailed to you. Many of our most frequently used forms may be filed electronically, printed out for submission, and saved for record keeping.
By phone - To order California tax forms and publications:

• Refer to the list on the next page and find the code number for the form you want to order.
• Call 800.338.0505.
• Follow the recorded instructions.
• Enter the three-digit form code when you are instructed.

Allow two weeks to receive your order. If you live outside California, allow three weeks to receive your order.
In person - Many post offices and libraries provide free California tax booklets during the filing season.
Employees at libraries and post offices cannot provide tax information or assistance.
By mail - Write to:
TAX FORMS REQUEST UNIT MS D120

# FRANCHISE TAX BOARD

PO BOX 307
RANCHO CORDOVA CA 95741-0307
Letters
If you write to us, be sure your letter includes your social security number or individual taxpayer identification number and your daytime and evening telephone numbers. Send your letter to:

# FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond to your letter within 10 weeks. In some cases, we may call you to respond to your inquiry, or ask you for additional information. Do not attach correspondence to your tax return unless the correspondence relates to an item on the return.
Your Rights As A Taxpayer
The FTB's goals include making certain that your rights are protected so that you have the highest confidence in the integrity, efficiency, and fairness of our state tax system. For more information, get FTB 4058,
California Taxpayers' Bill of Rights - Information for Taxpayers. See
"Where To Get Income Tax Forms and Publications."
Franchise Tax Board Privacy Notice on
Collection
The privacy and security of your personal information is of the utmost importance to us. We want you to have the highest confidence in the integrity, efficiency, and fairness of our state tax system.
Your Rights and Responsibilities - You have a right to know what types of information we gather, how we use it, and to whom we may provide it. Information collected is subject to the California Information Practices
Act, Civil Code section 1798-1798.78, except as provided in R&TC
Section 19570.
If you meet certain requirements, you must file a valid tax return and related documents. You must provide your social security number or other identifying number on your tax return and related documents for identification. (R&TC Sections 18501, 18621, and 18624)
Reasons for Information Requests - We may request additional information to verify and collect the correct amount of tax. (R&TC
Section 19504) You must provide all requested information, unless indicated as "optional."
Consequences of Noncompliance - We charge penalties and interest if you:

• Meet income requirements but do not file a valid tax return.
• Do not provide the information we request.
• Provide false information.

We may also disallow your claimed exemptions, exclusions, credits, deductions, or adjustments. If you provide false information, you may be subject to civil penalties and criminal prosecution. Noncompliance can increase your tax liability, or delay or reduce any tax refund.
Disclosure of Information - We will not disclose your personal information, unless authorized by law. We may disclose your tax information to:

• The Internal Revenue Service.
• Other states' income tax officials.
• California government agencies and officials.
• Third parties to determine or collect your tax liabilities.
• Your authorized representative(s).

If you owe taxes, we may disclose your balance due as part of our collection process to: employers, financial institutions, county recorders, process agents, or other asset holders.
Responsibility for the Records - The director of the Processing
Services Bureau maintains FTB's records. You may review your records and bring any inaccuracies to our attention. You can obtain information about your records by:
Phone
800.852.5711 (within the United States)
916.845.6500 (outside of the United States)
Mail
DISCLOSURE OFFICER MS A181

# FRANCHISE TAX BOARD

PO BOX 1468
SACRAMENTO CA 95812-1468
To learn more about our Privacy Policy Statement, go to ftb.ca.gov/privacy.

Automated Phone Service (Keep This Booklet For Future Use)
Automated Phone Service
Use our automated phone service to get recorded answers to many of your questions about California taxes and to order current year personal income tax forms and publications.
You can also:

• Get current year tax refund information.
• Get balance due and payment information.

Have paper and pencil ready to take notes.
Telephone: 800.338.0505 from within the United States
916.845.6500 from outside the United States
Answers To Tax Questions
Call our automated phone service, follow the recorded instructions and enter the 3‑digit code.
Code Filing Assistance
100 Do I need to file a tax return?
111 Which form should I use?
112 How do I file electronically and get a fast refund?
201 How can I get an extension to file?
203 What is the nonrefundable renter's credit and how do I qualify?
204 I never received a federal Form W‑2.
What do I do?
205 I have no withholding taken out. What do
I do?
206 Do I have to attach a copy of my federal tax return?
209 I lived in California for part of the year.
Do I have to file a tax return?
210 I did not live in California. Do I have to file a tax return?
215 Who qualifies me to use the head of household filing status?
222 How much can I deduct for vehicle license fees?

Code
Penalties
403 What is the estimated tax penalty rate?
Code Notices And Bills
503 How do I file a protest against a Notice of Proposed Assessment?
506 How can I get information about my
Form 1099‑G?
Code T ax For Children
601 Can my child take a personal exemption credit when I claim her or him as a dependent on my tax return?
Code Miscellaneous
611 What address do I send my payment to?
619 How do I report a change of address?
Order Forms and Publications
If your current address is on file, you can order
California tax forms and publications. Call our automated phone service, follow the recorded instructions and enter the 3‑digit code.
Code California Tax Forms and Publications
900 California Resident Income Tax Booklet
(includes Form 540)
965 California Resident Income Tax Booklet
(includes Form 540 2EZ)
903 Schedule CA (540), California
Adjustments - Residents; FTB 3885A,
Depreciation and Amortization
Adjustments; and Schedule D, California
Capital Gain or Loss Adjustment
969 Large Print Resident Booklet
907 Form 540‑ES, Estimated Tax for
Individuals
908 Schedule X, California Explanation of
Amended Return Changes
909 Schedule D‑1, Sales of Business
Property
910 Schedule G‑1, Tax on Lump‑Sum
Distributions
911 Schedule P (540), Alternative Minimum
Tax and Credit Limitations - Residents
913 Schedule S, Other State Tax Credit
914 California Nonresident or Part‑Year
Resident Booklet (includes Form 540NR)
917 Schedule CA (540NR), California
Adjustments - Nonresidents or Part ‑Year
Residents
918 Schedule P (540NR), Alternative
Minimum Tax and Credit Limitations -
Nonresidents or Part‑Year Residents
948 FTB 1131 EN‑SP , Franchise Tax Board
Privacy Notice on Collection - Aviso de
Privacidad del Franchise Tax Board sobre la Recaudación
932 FTB 3506, Child and Dependent Care
Expenses Credit
938 FTB 3514, California Earned Income Tax
Credit Booklet (includes form FTB 3514)
937 FTB 3516, Request for Copy of Personal
Income or Fiduciary Tax Return
921 FTB 3519, Payment for Automatic
Extension for Individuals
922 FTB 3525, Substitute for Form W‑2, Wage and Tax Statement, or Form 1099‑R,
Distributions From Pensions, Annuities,
Retirement or Profit‑Sharing Plans, IRAs,
Insurance Contracts, etc.
923 FTB 3526, Investment Interest Expense
Deduction
939 FTB 3532, Head of Household Filing
Status Schedule
Code California T ax Forms and Publications
940 FTB 3540, Credit Carr yover and
Recapture Summary
949 FTB 3567, Installment Agreement
Request
924 FTB 3800, T ax Computation for Certain
Children with Unearned Income
929 FTB 3801, Passive Activity Loss
Limitations
925 FTB 3805E, Installment Sale Income
928 FTB 3805P , Additional Taxes on Qualified
Plans (Including IRAs) and Other
Tax‑Favored Accounts
926 FTB 3805V, Net Operating Loss (NOL)
Computation and NOL and Disaster Loss
Limitations — Individuals, Estates, and
Trusts
943 FTB 4058, California Taxpayers' Bill of
Rights - Information for Taxpayers
927 FTB 5805, Underpayment of Estimated
Tax by Individuals and Fiduciaries
919 FTB Pub. 1001, Supplemental Guidelines to California Adjustments
920 FTB Pub. 1005, Pension and Annuity
Guidelines
945 FTB Pub. 1006, California Tax Forms and
Related Federal Forms
946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to
California
941 FTB Pub. 1031, Guidelines for
Determining Resident Status
942 FTB Pub. 1032, Tax Information for
Military Personnel
934 FTB Pub. 1540, Tax Information for Head of Household Filing Status
Current Year Refund
Information
If you file by mail, wait at least 8 weeks after you file your tax return before you call to find out about your refund. You need your social security number, the numbers in your street address, box number, route number, or PMB number, and your ZIP code to use this service.
Balance Due and Payment
Information
Wait at least 45 days from the date you mailed your payment before you call to verify receipt.
You need your social security number, the numbers in your street address, box number, route number, or PMB number, and your ZIP code to use this service.
Page 78 Personal Income Tax Booklet 2024

General Phone Service
Telephone assistance is available year‑round from 8 a.m. until 5 p.m. Monday through
Friday, except holidays. Hours are subject to change.
Telephone: 800.852.5711 from within the United States
916.845.6500 from outside the United States
800.829.1040 for federal tax questions, call the IRS
California
Relay
Service: 711 or 800.735.2929 for persons with hearing or speaking limitations
Large-print forms and instructions - The
Resident Booklet is available in large print upon request. See "Order Forms and Publications" or ''Where To Get Income Tax Forms and
Publications.''
Asistencia En Español
Asistencia telefónica está disponible durante todo el año desde las 8 a.m. hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están sujetas a cambios.
Teléfono: 800.852.5711 dentro de los
Estados Unidos
916.845.6500 fuera de los
Estados Unidos
800.829.1040 para preguntas sobre impuestos federales, llame al IRS
Servicio de
Retransmisión de California: 711 o 800.735.2929 para personas con limitaciones auditivas o del habla
Personal Income Tax Booklet 2024 Page 79

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