California California Nonresident or Part-Year Resident Income Tax Return (Short)
Extracted from PDF file 2023-california-form-540-nr-short.pdf, last modified December 2023California Nonresident or Part-Year Resident Income Tax Return (Short)
California Nonresident or Part-Year Resident Income Tax Return TAXABLE YEAR 2023 Check here if this is an AMENDED return. Your first name CALIFORNIA FORM 540NR Fiscal year filers only: Enter month of year end: month________ year 2024. Initial Last name Suffix Your SSN or ITIN A 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. City (If you have a foreign address, see instructions) State Date of Birth Foreign country name Prior Name R PMB/private mailbox ZIP code Foreign province/state/county Your DOB (mm/dd/yyyy) RP Foreign postal code Spouse's/RDP's DOB (mm/dd/yyyy) • • Your prior name (see instructions) Spouse’s/RDP’s prior name (see instructions) • • Filing Status If your California filing status is different from your federal filing status, check the box here . . . . . . . . . . . . . . 4 1 Single 2 5 Married/RDP filing jointly (even if only one spouse/RDP had income). See instructions. 3 6 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 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. 7 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 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 10 Dependents: Do not include yourself or your spouse/RDP. Dependent 1 X $144 = $ X $144 = $ X $144 = $ Dependent 2 Whole dollars only Dependent 3 First Name Last Name SSN. See instructions. • • • Dependent's relationship to you Total dependent exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 333 • 10 3131233 X $446 = $ Form 540NR 2023 Side 1 Total Taxable Income Your name: Your SSN or ITIN: 11 Exemption amount: Add line 7 through line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Total California wages from your federal Form(s) W-2, box 16 . . . . . . . . . . . . . . . . . . . . . . . . • . 00 12 13 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), Part II, line 27, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 14 from line 13. If less than zero, enter the result in parentheses. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . California adjustments – additions. Enter the amount from Schedule CA (540NR), Part II, line 27, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 17 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 . . . . . . . . . . . . . . CA Taxable Income 19 Subtract line 18 from line 17. This is your total taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 . 00 14 . 00 15 . 00 • 16 . 00 • 17 . 00 • 18 . 00 19 . 00 31 . 00 • Tax Rate Schedule 31 Tax. Check the box if from: 32 • FTB 3800 CA adjusted gross income from Schedule CA (540NR), Part IV, line 1. . . . . . . . . . . . . . . . . . . . 35 CA Taxable Income from Schedule CA (540NR), Part IV, line 5. . . . . . . . . . . . . . . . . . . . . . . 36 CA Tax Rate. Divide line 31 by line 19 . . . . . . . . . . . . . . . . . . . . . . . 37 CA Tax Before Exemption Credits. Multiply line 35 by line 36 . . . . . . . . . . . . . . . . . . . . . . . . • FTB 3803 . . . . . . . . . . . . . . . . • 32 • . 00 38 CA Exemption Credit Percentage. Divide line 35 by line 19. If more than 1, enter 1.0000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 38 • 35 . 00 37 . 00 . . 39 CA Prorated Exemption Credits. Multiply line 11 by line 38. If the amount on line 13 is more than $237,035, see instructions . . . . . . . . . . . . . . . . . . . . 39 . 00 40 CA Regular Tax Before Credits. Subtract line 39 from line 37. If less than zero, enter -0-. . . 40 . 00 41 Tax. See instructions. Check the box if from: • FTB 5870A • 41 . 00 42 Add line 40 and line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 42 . 00 50 Nonrefundable Child and Dependent Care Expenses Credit. See instructions. Attach form FTB 3506 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Credit for joint custody head of household. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . • 51 • 50 . 00 51 Special Credits Tax Table 11 $ 52 53 Credit for dependent parent. See instructions. . . . Credit for senior head of household. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . Schedule G-1 • 52 . 00 54 . Credit amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Side 2 Form 540NR 2023 333 . 00 . 00 • 53 Credit percentage. Enter the amount from line 38 here. 54 If more than 1, enter 1.0000. See instructions . . . . . . . . . . . . . . . . 55 • 3132233 • 55 . 00 ISR Penalty Payments Other Taxes Special Credits Your name: 58 Enter credit name code • and amount. . . • 58 . 00 59 Enter credit name code • and amount. . . • 59 . 00 60 To claim more than two credits, see instructions. Attach Schedule P (540NR) . . . . . . . . . . . • 60 . 00 61 Nonrefundable Renter’s Credit. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 61 . 00 62 Add line 50 and line 55 through line 61. These are your total credits . . . . . . . . . . . . . . . . . . . 62 . 00 63 Subtract line 62 from line 42. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63 . 00 71 Alternative Minimum Tax. Attach Schedule P (540NR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 71 . 00 72 Mental Health Services Tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 72 . 00 73 Other taxes and credit recapture. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 73 . 00 74 Add line 63, line 71, line 72, and line 73. This is your total tax. . . . . . . . . . . . . . . . . . . . . . . . • 74 . 00 81 California income tax withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 81 . 00 82 2023 California estimated tax and other payments. See instructions . . . . . . . . . . . . . . . . . . . • 82 . 00 83 Withholding (Form 592-B and/or Form 593). See instructions. . . . . . . . . . . . . . . . . . . . . . . . • 83 . 00 84 Excess SDI (or VPDI) withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 84 . 00 85 Earned Income Tax Credit (EITC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 85 . 00 86 Young Child Tax Credit (YCTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 86 . 00 87 Foster Youth Tax Credit (FYTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 87 . 00 88 Add line 81 through line 87. These are your total payments. See instructions . . . . . . . . . . . . 88 . 00 91 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. Individual Shared Responsibility (ISR) Penalty. See instructions . . . . . . . 92 Overpaid Tax/Tax Due Your SSN or ITIN: • . 00 91 Payments after Individual Shared Responsibility Penalty. If line 88 is more than line 91, subtract line 91 from line 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individual Shared Responsibility Penalty Balance. If line 91 is more than line 88, subtract line 88 from line 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92 . 00 93 . 00 101 Overpaid tax. If line 92 is more than line 74, subtract line 74 from line 92. . . . . . . . . . . . . . . 101 . 00 102 Amount of line 101 you want applied to your 2024 estimated tax . . . . . . . . . . . . . . . . . . . . . • 102 . 00 103 Overpaid tax available this year. Subtract line 102 from line 101 . . . . . . . . . . . . . . . . . . . . . . • . 00 93 333 3133233 103 Form 540NR 2023 Side 3 Your name: Your SSN or ITIN: 104 Tax due. If line 92 is less than line 74, subtract line 92 from line 74 . . . . . . . . . . . . . . . . . . . 104 . 00 Contributions Code Amount California Seniors Special Fund. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 400 . 00 Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund . . . . . . . . . . . . • 401 . 00 Rare and Endangered Species Preservation Voluntary Tax Contribution Program . . . . . . . . • 403 . 00 California Breast Cancer Research Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . . • 405 . 00 California Firefighters’ Memorial Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . • 406 . 00 Emergency Food for Families Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . • 407 . 00 California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. . . . . . . . . . • 408 . 00 California Sea Otter Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 410 . 00 California Cancer Research Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . • 413 . 00 School Supplies for Homeless Children Voluntary Tax Contribution Fund . . . . . . . . . . . . . . • 422 . 00 State Parks Protection Fund/Parks Pass Purchase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 423 . 00 Protect Our Coast and Oceans Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . . . . . • 424 . 00 Keep Arts in Schools Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 425 . 00 California Senior Citizen Advocacy Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . • 438 . 00 Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . • 439 . 00 Rape Kit Backlog Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 440 . 00 Suicide Prevention Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 444 . 00 Mental Health Crisis Prevention Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . . . . . • 445 . 00 • 120 . 00 120 Add amounts in code 400 through code 445. This is your total contribution . . . . . . . . . . . . Side 4 Form 540NR 2023 333 3134233 Interest and Penalties Amount You Owe Your name: Your SSN or ITIN: 121 AMOUNT YOU OWE. Add line 93, line 104, and line 120. See instructions. Do not send cash. Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. . . . . Pay Online – Go to ftb.ca.gov/pay for more information. • 122 Interest, late return penalties, and late payment penalties. . . . . . . . . . . . . . . . . . . . . . . . . . . 121 . 00 122 . 00 123 . 00 124 . 00 125 . 00 123 Underpayment of estimated tax. Check the box: • FTB 5805 attached • FTB 5805F attached . . . . . . . . . . . • 124 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. 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 125) is authorized for direct deposit into the account shown below: • Routing number • Type Checking • Account number • 126 Direct deposit amount . 00 Savings The remaining amount of my refund (line 125) is authorized for direct deposit into the account shown below: • Routing number • Type Checking • Account number • 127 Direct deposit amount . 00 Voter Info. For voter registration information, check the box and go to sos.ca.gov/elections. See instructions . . . . . . . . . . . . . . . . Health Care Coverage Info. Savings 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 6 333 3135233 Form 540NR 2023 Side 5 Your name: Your SSN or ITIN: 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 Here It is unlawful to forge a spouse’s/ RDP’s signature. Joint tax return? See instructions. Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge) Firm’s name (or yours, if self-employed) • PTIN Firm’s address • Firm’s FEIN Do you want to allow another person to discuss this tax return with us? See instructions . . . . . . Yes Telephone Number Print Third Party Designee’s Name Side 6 Form 540NR 2023 • 333 3136233 No
2023 Form 540NR California Nonresident or Part-Year Resident Income Tax Return
More about the California Form 540-NR Short Individual Income Tax Tax Return TY 2023
This form is specifically for non-residents of California or those that will live in California temporarily. Information must be filled out to file an income tax return for those who are taxed on a short-term basis.
We last updated the California Nonresident or Part-Year Resident Income Tax Return (Short) in January 2024, so this is the latest version of Form 540-NR Short, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 540-NR Short directly from TaxFormFinder. You can print other California tax forms here.
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TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the California Form 540-NR Short.
Form Code | Form Name |
---|---|
Form 540-NR | California Nonresident or Part-Year Resident Income Tax Return |
Form 540-NR Schedule CA INS | Forms & Instructions for Schedule CA (540NR) |
Form 540-NR Schedule CA | California Adjustments - Nonresidents and Part-Year Residents |
540-NR Tax Table | Tax Table for 540-NR Tax Return |
540-NR Schedule S | Other State Tax Credit (Nonresidents) |
Form 540-NR Schedule D | California Capital Gain or Loss Adjustment |
Form 540-NR Schedule P | Alternative Minimum Tax and Credit Limitations - Nonresidents |
540-NR INS | 540-NR Nonresident or Part-Year Resident Booklet - Forms & Instructions |
View all 175 California Income Tax Forms
Form Sources:
California usually releases forms for the current tax year between January and April. We last updated California Form 540-NR Short from the Franchise Tax Board in January 2024.
Form 540-NR Short is a California Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of California Form 540-NR Short
We have a total of thirteen past-year versions of Form 540-NR Short in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 540NR California Nonresident or Part-Year Resident Income Tax Return
2022 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form
2021 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form
2020 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form
2019 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form
2018 Form 540NR Short Form - California Nonresident or Part-Year Resident Income Tax Return
2017 Form 540NR Short - California Nonresident or Part-Year Resident Income Tax Return
2016 540NR Short Form California Nonresident or Part-Year Resident Income Tax Return
2015 Form 540NR Short -- California Nonresident or Part-Year Resident Income Tax Return
2014 Form 540NR Short -- California Nonresident or Part-Year Resident Income Tax Return
2013 Form 540NR Short -- California Nonresident or Part-Year Resident Income Tax Return
2012 Form 540NR Short -- California Nonresident or Part-Year Resident Income Tax Return
2011 Form 540NR-- California Nonresident or Part-Year Resident Income Tax Return -- Short Form
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