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us-ca/form/ftb/2024/540-booklet — 2024 Personal Income Tax Booklet · Axiom
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2024
2024 Personal Income Tax Booklet
When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.
$$$ for You
Common Errors and How to Prevent Them
Claiming estimated tax payments:
Claiming standard deduction or itemized deductions:
Claiming withholding amounts:
Claiming refund or payments made on an original return when amending your tax return:
Use e-file:
Steps to Determine Filing Requirement
California Gross Income
California Adjusted Gross Income
Requirements for Children with Investment Income
Other Situations When You Must File
Filing Status
Single
Married/RDP Filing Jointly
Married/RDP Filing Separately
Head of Household
Qualifying Surviving Spouse/RDP
Differences between California and Federal Law
2024 Tax Law Changes/What’s New
R&TC Section 41 Reporting Requirements
Other Important Information
Which Form Should I Use?
2024 Instructions for Form 540 California Resident Income Tax Return
Before You Begin
Filling in Your Tax Return
Name(s) and Address
Suffix
Additional Information
Foreign Address
Principal Business Activity (PBA) Code
Date of Birth (DOB)
Prior Name
Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
Principal Residence
Line 1 through Line 5 – Filing Status
Line 6 – Can be Claimed as Dependent
Line 7 – Personal Exemptions
Line 8 – Blind Exemptions
Line 9 – Senior Exemptions
Line 10 – Dependent Exemptions
Line 11 – Exemption Amount
Taxable Income
Line 12 – State Wages
Line 13 – Federal Adjusted Gross Income (AGI) from federal Form 1040 or Form 1040-SR, line 11
Line 14 – California Adjustments – Subtractions [from Schedule CA (540), Part I, line 27, column B]
Line 15 – Subtotal
Line 16 – California Adjustments – Additions [from Schedule CA (540), Part I, line 27, column C]
Line 18 – California Itemized Deductions or California Standard Deduction
California Standard Deduction Chart for Most People
California Standard Deduction Worksheet for Dependents
Line 19 – Taxable Income
Tax
Line 31 – Tax
Line 32 – Exemption Credits
AGI Limitation Worksheet
Line 34 – Tax from Schedule G-1 and Form FTB 5870A
Special Credits and Nonrefundable Credits
Box A
Box B
Box C
Line 40 – Nonrefundable Child and Dependent Care Expenses Credit – Code 232
Line 43 through Line 45 – Additional Special Credits
Credit for Joint Custody Head of Household – Code 170
Credit for Dependent Parent – Code 173
Credit for Senior Head of Household – Code 163
Credit for Child Adoption Costs – Code 197
Line 46 – Nonrefundable Renter’s Credit
Line 48
Other Taxes
Line 61 – Alternative Minimum Tax (AMT)
Line 62 – Mental Health Services Tax
Line 63 – Other Taxes and Credit Recapture
Payments
Line 71 – California Income Tax Withheld
Line 72 – 2024 California Estimated Tax and Other Payments
Line 73 – Withholding (Form 592-B and/or Form 593)
Line 75 – Earned Income Tax Credit (EITC)
Line 76 – Young Child Tax Credit (YCTC)
Line 77 – Foster Youth Tax Credit (FYTC)
Line 78
Line 91 – Use Tax
Use Tax Worksheet
Use Tax Worksheet (See Instructions Below)
Worksheet, Line 1, Purchases Subject to Use Tax
Worksheet, Line 2, Sales and Use Tax Rate
Worksheet, Line 6, Credit for Tax Paid to Another State
Estimated Use Tax Lookup Table
Line 92 – Individual Shared Responsibility (ISR) Penalty
Overpaid Tax or Tax Due
Line 97 – Overpaid Tax
Line 98 – Amount You Want Applied to Your 2025 Estimated Tax
Line 99 – Overpaid Tax Available This Year
Line 100 – Tax Due
Contributions
Line 110 – Total Contributions
Amount You Owe
Line 111 – Amount You Owe
Payment Options
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