Form 540NR (2024) — California Nonresident or Part-Year Resident Income Tax Return

# TAXABLE YEAR

California Nonresident or Part-Year

# Resident Income Tax Return, FORM 540 N R

2024,
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
•
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 California filing status is different from your federal filing status, check the box here …

# 1 Single

Filing
Status
2 Married/RDP filing jointly (even if only one spouse/RDP had income).
See instructions.
3 Married/RDP filing separately.
Head of household (with qualifying person). See instructions.
Qualifying surviving spouse/RDP. Enter year spouse/RDP died.
See instructions.
Enter spouse's/RDP's SSN or ITIN above and full name here.
•
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
Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked box 2 or 5, enter 2. If you checked the box on line 6, see instructions. 7 X $149 = $ Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2. See instructions … X $149 = $
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 …
Dependents: Do not include yourself or your spouse/RDP.
Exemptions 10
Dependent 1

First Name

Last Name

SSN. See

• instructions.

Dependent's relationship to you
Dependent 2 Dependent 3
•
$

# X $461 =

Total dependent exemptions …
333 3131243 Form 540NR 2024 Side 1

$
Exemption amount: Add line 7 through line 10 …
12 Total California wages from your federal
•
Form(s) W-2, box 16 … .
Enter federal AGI from federal Form 1040, 1040-SR, or 1040-NR, line 11 … 14 California adjustments - subtractions. Enter the amount from Schedule CA (540NR), .
13 00
Part II, line 27, column B …
15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses. .
See instructions …

# Total Taxable Income

16 California adjustments - additions. Enter the amount from Schedule CA (540NR), Part II,

• . line 27, column C …
• .

Adjusted gross income from all sources. Combine line 15 and line 16 … 18 Enter the larger of: Your California itemized deductions from Schedule CA (540NR),

• .

Part III, line 30; OR Your California standard deduction. See instructions … Subtract line 18 from line 17. This is your total taxable income. If less than zero, enter -0- …

# Tax Table Tax Rate Schedule

31 Tax. Check the box if from: .
FTB 3803 …
32 CA adjusted gross income from
•
Schedule CA (540NR), Part IV, line 1 … 32 .
CA Taxable Income from Schedule CA (540NR), Part IV, line 5 … .
36 36
CA Tax Rate. Divide line 31 by line 19 … .
37 00
CA Tax Before Exemption Credits. Multiply line 35 by line 36 …

# California Taxable Income

38 CA Exemption Credit Percentage. Divide line 35 by line 19. .
If more than 1, enter 1.0000 … 38
39 CA Prorated Exemption Credits. Multiply line 11 by line 38. .
39 00
If the amount on line 13 is more than $244,857, see instructions … .
40 00
CA Regular Tax Before Credits. Subtract line 39 from line 37. If less than zero, enter -0-. . .
41 Tax. See instructions. Check the box if from:

Schedule G-1
Add line 40 and line 41 …
50 Nonrefundable Child and Dependent Care Expenses Credit. See instructions.
Attach form FTB 3506 …
51 Credit for joint custody head of household.
•
See instructions … 51

# Special Credits

•
Credit for dependent parent. See instructions …
52 52
53 Credit for senior head of household.
•
See instructions …
54 Credit percentage. Enter the amount from line 38 here. .
If more than 1, enter 1.0000. See instructions … 54 . . .

• . 00

Credit amount. See instructions …
333 3132243

58 Enter credit name code and amount. . .
•

• and amount. . .

59 code
Enter credit name

# Special Credits

•
60 To claim more than two credits, see instructions. Attach Schedule P (540NR) … • 61 Nonrefundable Renter's Credit. See instructions … 62 Add line 50 and line 55 through line 61. These are your total credits … 63 Subtract line 62 from line 42. If less than zero, enter -0- … • 71 Alternative Minimum Tax. Attach Schedule P (540NR) …

# Other Taxes

•
72 Mental Health Services Tax. See instructions …
•
73 Other taxes and credit recapture. See instructions … • 74 Add line 63, line 71, line 72, and line 73. This is your total tax … • 81 California income tax withheld. See instructions … • 82 2024 California estimated tax and other payments. See instructions … • 83 Withholding (Form 592-B and/or Form 593). See instructions …
Payments
84 Reserved for future use …
•
85 Earned Income Tax Credit (EITC). See instructions …
•
86 Young Child Tax Credit (YCTC). See instructions …
•
87 Foster Youth Tax Credit (FYTC). See instructions …
88 Add line 81 through line 87. These are your total payments. See instructions … 91 If you and your household had full-year health care coverage, check the box.

# Individual Shared Responsibility Penalty

See instructions. Medicare Part A or C coverage is qualifying health care coverage … • If you did not check the box, see instructions.
•
Individual Shared Responsibility (ISR) Penalty. See instructions … 91 92 Payments after Individual Shared Responsibility Penalty. If line 88 is more than line 91, subtract line 91 from line 88 …

# Overpaid Tax or Tax Due

93 Individual Shared Responsibility Penalty Balance. If line 91 is more than line 88, subtract line 88 from line 91 … 101 Overpaid tax. If line 92 is more than line 74, subtract line 74 from line 92 … • 102 Amount of line 101 you want applied to your 2025 estimated tax … • 103 Overpaid tax available this year. Subtract line 102 from line 101 … 333 3133243 . . . . . . . . . . . . . . . . . .
88 00 . . . . .
Form 540NR 2024 Side 3

104 Tax due. If line 92 is less than line 74, subtract line 92 from line 74 … 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 … California Breast Cancer Research Voluntary Tax Contribution Fund … California Firefighters' Memorial Voluntary Tax Contribution Fund … Emergency Food for Families Voluntary Tax Contribution Fund … California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund … California Sea Otter Voluntary Tax Contribution Fund …
Contributions
California Cancer Research Voluntary Tax Contribution Fund … School Supplies for Homeless Children Voluntary Tax Contribution Fund … State Parks Protection Fund/Parks Pass Purchase … Protect Our Coast and Oceans Voluntary Tax Contribution Fund … Keep Arts in Schools Voluntary Tax Contribution Fund … Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund … California Senior Citizen Advocacy Voluntary Tax Contribution Fund … Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund … Mental Health Crisis Prevention Voluntary Tax Contribution Fund … California ALS Research Network Voluntary Tax Contribution Fund … 120 Add amounts in code 400 through code 447. This is your total contribution … 333 3134243

Code Amount
121 AMOUNT YOU OWE. Add line 93, line 104, and line 120. See instructions. Do not send cash.
Amount
•
Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 …

# You Owe

Pay Online - Go to ftb.ca.gov/pay for more information. .
Interest, late return penalties, and late payment penalties …
Interest and
Penalties Underpayment of estimated tax.
•
Check the box: .
FTB 5805 attached FTB 5805F attached … 123 .
Total amount due. See instructions. Enclose, but do not staple, any payment … 125 REFUND OR NO AMOUNT DUE. Subtract line 120 from line 103. See instructions.
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 125) is authorized for direct deposit into the account shown below:

# Refund and Direct Deposit

•
Type
•
Routing number
Checking
Savings
Account number Direct deposit amount .
The remaining amount of my refund (line 125) is authorized for direct deposit into the account shown below:
•
Type
•
Routing number
Checking
Savings
Voter
Information
Account number Direct deposit amount .
For voter registration information, check the box and go to sos.ca.gov/elections. See instructions … Do you want information on no-cost or low-cost health care coverage? By checking the "Yes" box, you authorize

# Coverage Information

Health Care the FTB to share limited information from your tax return with Covered California. See instructions … Yes No
Sign your tax return on Side 6
333 3135243 Form 540NR 2024 Side 5

IMPORTANT: Attach a copy of your complete federal 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 Spouse's/RDP's signature (if a joint tax return, both must sign) Preferred phone number Your email address. Enter only one email address.
Sign
Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge) Here . It is unlawfu l to forge • Firm's name (or yours, if self-employed) a spouse' s or r egistered Firm's address domestic p artner's signature. Joint tax return? See instructions.
PTIN
•

Firm's FEIN
•

Yes No
Do you want to allow another person to discuss this tax return with us? See instructions …

Print Third Party Designee's Name

Telephone Number
333 3136243