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California California Resident Income Tax Return
Extracted from PDF file 2023-california-form-540.pdf, last modified December 2023California Resident Income Tax Return
TAXABLE YEAR FORM 2023 540 California Resident Income Tax Return Check here if this is an AMENDED return. Your first name 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 Prior Name Date of Birth Foreign country name • R PMB/private mailbox ZIP code Foreign province/state/county Your DOB (mm/dd/yyyy) • Your prior name (see instructions) RP Foreign postal code Spouse’s/RDP’s DOB (mm/dd/yyyy) Spouse’s/RDP’s prior name (see instructions) • • Principal Residence Enter your county at time of filing (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. Street address (number and street) (If foreign address, see instructions.) Apt. no/ste. no. City State ZIP code Filing Status If your California filing status is different from your federal filing status, check the box here . . . . . . . . . . . . . . 1 Single 4 Head of household (with qualifying person). See instructions. 2 Married/RDP filing jointly (even if only one spouse/RDP had income). See instructions. 5 Qualifying surviving spouse/RDP. Enter year spouse/RDP died. 3 Exemptions 6 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 ▶ 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 7 X $144 = • $ 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; if both are visually impaired, enter 2. See instructions . . . . . . . . . . . . . . . . . . . . . 9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . 333 3101233 8 X $144 = $ •9 X $144 = $ Whole dollars only Form 540 2023 Side 1 Your name: Your SSN or ITIN: 10 Dependents: Do not include yourself or your spouse/RDP. Dependent 1 Dependent 2 Dependent 3 First Name Exemptions Last Name SSN. See instructions. • • • Dependent’s relationship to you Total dependent exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . • 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 (540), Part I, line 27, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 { 17 California adjusted gross income. Combine line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . 18 Enter the larger of 11 $ 13 . 00 14 . 00 15 . 00 • 16 . 00 • 17 . 00 • Your California itemized deductions from Schedule CA (540), Part II, line 30; OR Your California standard deduction shown below for your filing status: • Single or Married/RDP filing separately. . . . . . . . . . . . . . . . . . . . . . . . . . . . . $5,363 • Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP. $10,726 19 If Married/RDP filing separately or the box on line 6 is checked, STOP. See instructions. . Subtract line 18 from line 17. This is your taxable income. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 Tax. Check the box if from: 32 FTB 3800 FTB 3803 . . . . . . . . . . . . . . . . • • Exemption credits. Enter the amount from line 11. If your federal AGI is more than $237,035, see instructions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax Table $ . 00 12 13 Tax Taxable Income X $446 = 11 15 Special Credits • 10 • 18 { . 00 19 . 00 31 . 00 32 . 00 33 . 00 34 . 00 35 . 00 • 40 . 00 Tax Rate Schedule • 33 Subtract line 32 from line 31. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 Tax. See instructions. Check the box if from: • 35 Add line 33 and line 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 Nonrefundable Child and Dependent Care Expenses Credit. See instructions. . . . . . . . . . . . . 43 Enter credit name code • and amount. . . • 43 . 00 44 Enter credit name code • and amount. . . • 44 . 00 Side 2 Form 540 2023 333 Schedule G-1 • 3102233 FTB 5870A . . • Use Tax Payments Other Taxes Special Credits Your name: 45 To claim more than two credits, see instructions. Attach Schedule P (540) . . . . . . . . . . . . . . • 45 . 00 46 Nonrefundable Renter’s Credit. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 46 . 00 47 Add line 40 through line 46. These are your total credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 . 00 48 Subtract line 47 from line 35. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 . 00 61 Alternative Minimum Tax. Attach Schedule P (540) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 61 . 00 62 Mental Health Services Tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 62 . 00 63 Other taxes and credit recapture. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 63 . 00 64 Add line 48, line 61, line 62, and line 63. This is your total tax. . . . . . . . . . . . . . . . . . . . . . . . • 64 . 00 71 California income tax withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 71 . 00 72 2023 California estimated tax and other payments. See instructions . . . . . . . . . . . . . . . . . . . • 72 . 00 73 Withholding (Form 592-B and/or Form 593). See instructions. . . . . . . . . . . . . . . . . . . . . . . . • 73 . 00 74 Excess SDI (or VPDI) withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 74 . 00 75 Earned Income Tax Credit (EITC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 75 . 00 76 Young Child Tax Credit (YCTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 76 . 00 77 Foster Youth Tax Credit (FYTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 77 . 00 78 Add line 71 through line 77. These are your total payments. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78 . 00 91 Use Tax. Do not leave blank. See instructions . . . . . . . . . . . . . . . . . . . . . . If line 91 is zero, check if: ISR Penalty 92 Overpaid Tax/Tax Due Your SSN or ITIN: No use tax is owed. • . 00 91 You paid your use tax obligation directly to CDTFA. 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 . . . . . . . . • • . 00 92 93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78 . . . . . . . . . . 93 . 00 94 95 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91 . . . . . . . . . . . Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92, subtract line 92 from line 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93, subtract line 93 from line 92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94 . 00 95 . 00 96 . 00 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95. . . . . . . . . . . . . . . 97 . 00 96 97 333 3103233 Form 540 2023 Side 3 Overpaid Tax/Tax Due Your name: Your SSN or ITIN: 98 Amount of line 97 you want applied to your 2024 estimated tax . . . . . . . . . . . . . . . . . . . . . . • 98 . 00 99 Overpaid tax available this year. Subtract line 98 from line 97 . . . . . . . . . . . . . . . . . . . . . . . . • 99 . 00 100 . 00 100 Tax due. If line 95 is less than line 64, subtract line 95 from line 64 . . . . . . . . . . . . . . . . . . . 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 . 00 110 Add amounts in code 400 through code 445. This is your total contribution . . . . . . . . . . . . . • 110 . 00 Side 4 Form 540 2023 333 3104233 Interest and Penalties Amount You Owe Your name: Your SSN or ITIN: 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. Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. . . . . Pay Online – Go to ftb.ca.gov/pay for more information. • 112 Interest, late return penalties, and late payment penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 . 00 112 . 00 113 . 00 114 . 00 113 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 . . . . . . . . . . . . 115 REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions. Refund and Direct Deposit Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001. . . . . . . • . 00 115 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: • Routing number • Type Checking • Account number • 116 Direct deposit amount . 00 Savings The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below: • Routing number • Type Checking • Account number • 117 Direct deposit amount . 00 Health Care Coverage Info. Voter Info. Savings 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 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 3105233 Form 540 2023 Side 5 Your name: Your SSN or ITIN: 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 Spouse’s/RDP’s signature (if a joint tax return, both must sign) 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. Preferred phone number 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 No Telephone Number Print Third Party Designee’s Name Side 6 Form 540 2023 • 333 3106233
2023 Form 540 California Resident Income Tax Return
More about the California Form 540 Individual Income Tax Tax Return TY 2023
Form 540 is the general-purpose income tax return form for California residents. It covers the most common credits and is also the most used tax form for California residents. Part-time or nonresident filers must instead file form 540NR.
We last updated the California Resident Income Tax Return in January 2024, so this is the latest version of Form 540, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 540 directly from TaxFormFinder. You can print other California tax forms here.
Related California Individual Income Tax Forms:
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.
| Form Code | Form Name |
|---|---|
| Form 540 Booklet | Personal Income Tax Booklet - Forms & Instructions |
| Form 540 Schedule CA | California Adjustments - Residents |
| Form 540-ES | Estimated Tax for Individuals |
| Form 540-540A Instructions | California 540 Form Instruction Booklet |
| Form 540-2EZ | California Resident Income Tax Return |
| Form 540-NR | California Nonresident or Part-Year Resident Income Tax Return |
| 540-2EZ INS | 540-2EZ Forms & Instructions |
| Form 540X-INS | 2019 Intstructions for Schedule X |
| Form 540-NR Schedule CA INS | Forms & Instructions for Schedule CA (540NR) |
| Form 540 Schedule CA INS | Instructions and Forms for Schedule CA (540) |
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 from the Franchise Tax Board in January 2024.
Form 540 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
We have a total of thirteen past-year versions of Form 540 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 540
2023 Form 540 California Resident Income Tax Return
2022 Form 540
2022 Form 540 California Resident Income Tax Return
2021 Form 540
2021 Form 540 California Resident Income Tax Return
2020 Form 540
2020 Form 540 California Resident Income Tax Return
2019 Form 540
2019 Form 540 California Resident Income Tax Return
2018 Form 540
2018 Form 540 - California Resident Income Tax Return
2017 Form 540
2017 Form 540 - California Resident Income Tax Return
2016 Form 540
2016 California Resident Income Tax Return Form 540 2EZ
2015 Form 540
2015 Form 540 -- California Resident Income Tax Return
2014 Form 540
2014 Form 540 -- California Resident Income Tax Return
2013 Form 540
2013 Form 540 -- California Resident Income Tax Return
2012 Form 540
2012 Form 540 -- California Resident Income Tax Return
2011 Form 540
2011 Form 540 -- California Resident Income Tax Return
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