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

TAXABLE YEAR 2025 California Adjustments — Residents SCHEDULE CA (540)
TAXABLE YEAR 2025 California Adjustments — Residents SCHEDULE CA (540) TAXABLE YEAR 2025 California Adjustments — Residents SCHEDULE CA (540)
TAXABLE YEAR 2025 California Adjustments — Residents SCHEDULE CA (540)
TAXABLE YEAR 2025 California Adjustments — Residents SCHEDULE CA (540)

Text version of this table

Name(s) as shown on tax return			SSN or ITIN
Part One .IcomAdjustShl Section A – Income fromdalF104-SR	A Federal Amounts (taxable amounts from your federal tax return)	B Subtractions See instructions	C Additions See instructions
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 6 Social security benefits. . . . . . . .a 6b 7 a Capital gain or (loss). See instructions . . . . . . 7a

Section B - Additional Income from federal Schedule 1 (Form 1040) 1 Taxable refunds, credits, or offsets of state and local income taxes … 1 2 a Alimony b Date of original divorce or received. separation agreement. See instr.
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
For Privacy Notice, get FTB 1131 EN-SP.

Text version of this table

Section B – Additional Income Contiued	A Federal Amounts (taxable amounts from your federal tax return)	B Subtractions See instructions	C Additions See instructions
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	( )
	( )
	( )

Section B - Additional Income Continued Federal Amounts A B C 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 f rom 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

A Federal Amounts
B Subtractions
C Additions
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 Continued

# Part II Adjustments to Federal Itemized Deductions

Check the box if you did NOT itemize for federal but will itemize for California … A Federal Amounts B Subtractions C Additions (from federal Schedule A See instructions See instructions (Form 1040))
Medical and Dental Expenses See instructions.
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
Taxes You Paid
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 6 7 Add line 5e and line 6 … 7
Interest You Paid
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

Part Tw o . Adjustments to Federal Itemized Deductions Continued
Gifts to Charity
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
Casualty and Theft Losses
15 Casualty or theft loss(es) (other than net qualified disaster losses). Attach federal Form 4684. See instructions . .15
Other Itemized Deductions
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 Federal Amounts Subtractions Additions A B C (from federal Schedule A See instructions See instructions (Form 1040)) 18 Total. Combine line 17 column A less column B plus column C …
Job Expenses and Certain Miscellaneous Deductions
19 Unreimbursed employee expenses: job travel, union dues, job education, etc.
Attach federal Form 2106 if required. See instructions … 20 Tax preparation fees … 21 Other expenses: investment, safe deposit box, etc. List type … 21 22 Add line 19 through line 21 … 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 … 26 Total Itemized Deductions. Add line 18 and line 25 … 27 Other adjustments. See instructions. Specify. 27 28 Combine line 26 and line 27 …
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 …