Schedule CA (540) (2025) — California Adjustments — Residents

Schedule CA (540) 2025 Side 1
A
B
Name(s) as shown on tax return SSN or ITIN
California Adjustments — Residents
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.

# SCHEDULE

CA (540)

# TAXABLE YEAR

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 31 1f g Wages from federal Form 8919, line 6 1g h Other earned income. See instr. Enter type & amount.
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
Social security benefits. a 6b a Capital gain or (loss). See instructions 7a

# Part I Income Adjustment Schedule

1 Taxable refunds, credits, or offsets of state and local income taxes 1
2 a Alimony b
Date of original divorce or separation agreement. See instr.received.
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) 2025
( )
( )
( )
A
B
Section B - Additional Income
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 Wages 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) 2025 Side 3
A
B
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,
FTB 3807, or FTB 3809 9b3
10 Total. Add Section A, line 1z through line 7a, and Section B, line 1 through line 7, and line 9a in column A and column C. Add Section A, line 1z through line 7a, 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 c Date of original divorce or separation agreement.
See instr.
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

Side 4 Schedule CA (540) 2025
A
B
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
26 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

Schedule CA (540) 2025 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 $40,000 ($20,000 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 Reserved 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
(from federal Schedule A
(Form 1040))
B
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 11b. 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) 2025
A
(from federal Schedule A
(Form 1040))
B
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 11b
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 $252,203
Head of household $378,310
Married/RDP filing jointly or qualifying surviving spouse/RDP $504,411
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 $5,706
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP .. $11,412
Transfer the amount on line 30 to Form 540, line 18 . . . . . . . . . . . . . . . . . . . . . . 30

# Part II Adjustments to Federal Itemized Deductions

Job Expenses and Certain Miscellaneous Deductions