Form 540 (2024) — California Resident Income Tax Return

# TAXABLE YEAR rn, FORM , California Resident Income Tax Retu

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

Your DOB (mm/dd/yyyy)
Birth
•
Your prior name (see instructions)
Prior
Name
•
Enter your county at time of filing (see instructions)
Fiscal year filers only: Enter month of year end: month____ year 2025.

Suffix Your SSN or ITIN
A

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

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

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

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

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

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

# Filing Status

2 5
Married/RDP filing jointly (even if only one spouse/RDP had income).
See instructions.
Head of household (with qualifying person). See instructions.
Qualifying surviving spouse/RDP. Enter year spouse/RDP died.
See instructions.
Married/RDP filing separately. Enter spouse's/RDP's SSN or ITIN above and full name here.
6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr … • ▶ For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.
Whole dollars only
7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked • X $149 = $ box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions.
8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1;
Exemptions
X $149 = $ if both are visually impaired, enter 2. See instructions …
9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1;
•
X $149 = $ if both are 65 or older, enter 2. See instructions … 3101243 Form 540 2024 Side 1

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

First Name

Last Name
Exemptions

SSN. See instructions.
Dependent's relationship to you
•
Total dependent exemptions …
Dependent 3
•

# X $461 = $

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

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

Part I, line 27, column C …

# Taxable Income

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

Single or Married/RDP filing separately

{
… $5,540

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. .
19 Subtract line 18 from line 17. This is your taxable income. .
If less than zero, enter -0- …

# Tax Table Tax Rate Schedule

31 Tax. Check the box if from:

• .

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

$244,857, see instructions …
Tax .
Subtract line 32 from line 31. If less than zero, enter -0- …

FTB 5870A . .

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

. 00

Nonrefundable Child and Dependent Care Expenses Credit. See instructions …

Special Credits
•
43 Enter credit name

. and amount. . . code

•

. and amount. . .

Enter credit name code

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

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

# Other Taxes

•
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 … • 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 …
Payments
74 Reserved for future use …
•
75 Earned Income Tax Credit (EITC). See instructions …
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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 …
•

# Use Tax

91 Use Tax. Do not leave blank. See instructions … 91
No use tax is owed.
If line 91 is zero, check if: . . 00
You paid your use tax obligation directly to CDTFA.
92 If you and your household had full-year health care coverage, check the box.
See instructions. Medicare Part A or C coverage is qualifying health care coverage. … •
Penalty

I S R
If you did not check the box, see instructions.
•
Individual Shared Responsibility (ISR) Penalty. See instructions … 92 93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78 …

# Overpaid Tax or Tax Due

94 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91 … 95 Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92, subtract line 92 from line 93 … 96 Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93, subtract line 93 from line 92 … 97 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95 … . . . . . . 00 Form 540 2024 Side 3

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Text version of this table

98	Amount of line 9	7 you want a	pplied to your 20	25 estimated tax	. . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	98	.00
99	Overpaid tax ava	ilable this yea	r. Subtract line 9	8 from line 97 .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	99	.00
100	Tax due. If line 9	5 is less than	line 64, subtract	line 95 from lin	e 64 . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.		100	.00
																				Code Amount
	California Senior	s Special Fun	d. See instruction	s. . . . . . . . . . .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	400	.00
	Alzheimer’s Dise	ase and Relat	ed Dementia Volu	ntary Tax Contr	ibution Fund	.	.	.	.	.	.	.	.	.	.	.	.	.	•	401	.00
	Rare and Endang	ered Species	Preservation Vol	untary Tax Cont	ribution Prog	r	a	m		.	.	.	.	.	.	.	.	.	•	403	.00
	California Breast	Cancer Resea	rch Voluntary Ta	x Contribution F	und. . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	405	.00
	California Firefig	hters’ Memori	al Voluntary Tax	Contribution Fu	nd . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	406	.00
	Emergency Food	for Families	Voluntary Tax Co	ntribution Fund	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	407	.00
	California Peace	Officer Memo	rial Foundation V	oluntary Tax Co	ntribution Fu	n	d	.	.	.	.	.	.	.	.	.	.	.	•	408	.00
	California Sea Ot	ter Voluntary	Tax Contribution	Fund . . . . . . . .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	410	.00
	California Cancer	Research Vo	luntary Tax Contr	ibution Fund . .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	413	.00
	School Supplies	for Homeless	Children Volunta	ry Tax Contribu	tion Fund . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	422	.00
	State Parks Prot	ection Fund/P	arks Pass Purcha	se . . . . . . . . . .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	423	.00
	Protect Our Coas	t and Oceans	Voluntary Tax C	ontribution Fund	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	424	.00
	Keep Arts in Sch	ools Voluntar	y Tax Contributio	n Fund. . . . . . .	. . . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	425	.00
	Prevention of An	imal Homeles	sness and Cruelt	y Voluntary Tax	Contribution	F	u	n	d		.	.	.	.	.	.	.	.	•	431	.00
	California Senior	Citizen Advoc	acy Voluntary Ta	x Contribution F	und . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	438	.00
	Native California	Wildlife Reha	bilitation Volunta	ry Tax Contribut	ion Fund. . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	439	.00
	Mental Health Cr	isis Preventio	n Voluntary Tax	Contribution Fun	d. . . . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	445	.00
	California ALS R	esearch Netw	ork Voluntary Tax	Contribution Fu	nd.. . . . . . .	.	.	.	.	.	.	.	.	.	.	.	.	.	•	447	.00
110	Add amounts in	code 400 thro	ugh code 447. T	his is your total	contribution	.	.	.	.	.	.	.	.	.	.	.	.	.	•	110	.00

# Code Amount

Contributions
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. . .

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

. . .

Tax Due
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.

# You Owe

Amount
Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 … • Pay Online - Go to ftb.ca.gov/pay for more information.
111 . 00 .
112 Interest, late return penalties, and late payment penalties …
Interest and
Penalties 113 Underpayment of estimated tax.

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

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

# Refund and Direct Deposit

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Type
•
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Routing number Account number
Checking
Savings
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116 Direct deposit amount .
The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below:
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Type
•
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Routing number Account number
Checking
Savings
•
117 Direct deposit amount .
For voter registration information, check the box and go to sos.ca.gov/elections. See instructions …

Voter Information

Health Care
Do you want information on no-cost or low-cost health care coverage? By checking the "Yes" box, you authorize

# Coverage Information

No
Yes the FTB to share limited information from your tax return with Covered California. See instructions …
Sign your tax return on Side 6
Form 540 2024 Side 5

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

# Your signature Date

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

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

Print Third Party Designee's Name

Yes No

Telephone Number