Which Form Should I Use?
Tip : e-file and you won’t have to decide which form to use! The software will select the correct form for you.
Were you and your spouse/RDP residents during the entire year 2024?
Yes . Check the chart below to see which form to use.
No . Use Form 540NR. To download or order the California Nonresident or Part‑Year Resident Booklet, go to ftb.ca.gov/forms or see “ Where to Get Income Tax Forms and Publications .”
Form 540 2EZ Form not included in these instructions. If you qualify to use Form 540 2EZ, see “ Where To Get Income Tax Forms and Publications ” to download or order this form. Form 540 Filing Status Single, married/RDP filing jointly, head of household, qualifying surviving spouse/RDP Any filing status Dependents 0-3 allowed All dependents you are entitled to claim Amount of Income Total income of: $100,000 or less if single or head of household $200,000 or less if married/RDP filing jointly or qualifying surviving spouse/RDP You cannot use Form 540 2EZ if you (or your spouse/RDP) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $18,390 if single; $36,730 if married/RDP filing jointly or qualifying surviving spouse/RDP; or $26,030 if head of household. Any amount of income Sources of Income Only income from: Wages, salaries, and tips Taxable interest, dividends, and pensions Taxable scholarship and fellowship grants (only if reported on federal Form(s) W-2) Capital gains from mutual funds (reported on federal Form 1099-DIV, box 2a only) Unemployment compensation reported on federal Form 1099-G Paid Family Leave Insurance U.S. social security benefits Tier 1 and tier 2 railroad retirement payments All sources of income Adjustments to Income No adjustments to income All adjustments to income Standard Deduction Allowed Allowed Itemized Deductions No itemized deductions All itemized deductions Payments Only withholding shown on federal Form(s) W-2 and 1099-R Withholding from all sources Estimated tax payments Payments made with extension Tax Credits Refundable California earned income tax credit Refundable young child tax credit Refundable foster youth tax credit Personal exemption credit Senior exemption credit Up to three dependent exemption credits Nonrefundable renter’s credit All tax credits Other Taxes Only tax computed using the 540 2EZ Table All taxes
Tip :
If you qualify to use Form 540 2EZ, you may be eligible to use CalFile.
Visit ftb.ca.gov and search for calfile . It’s fast, easy, and free.
If you don’t qualify for CalFile, you qualify for e-file.
Go to ftb.ca.gov and search for efile options .