Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-ca/form/ftb/2024/schedule-ca-540-instructions — 2024 Instructions for Schedule CA 540 · Axiom
Axiom
/
California
/
Form
/
Ftb
/
2024
2024 Instructions for Schedule CA 540
61 sections
2024 Instructions for Schedule CA (540) California Adjustments – Residents Revised: 04/2026
What’s New
General Information
Conformity
Purpose
Section A, Line 1a through Line 7, and Section B, Line 1 through Line 9a
Line 10 – Total
Section C, Line 11 through Line 18 and Line 20 through Line 25
Line 19a and Line 19b
Line 26
Line 27 – Total
Column B and Column C – Subtractions and Additions
Line 1a through Line 1i and Line 1z
a. Total Amount from Federal Form(s) W-2, Box 1
d. Medicaid Waiver Payments Not Reported on Federal Form(s) W-2
h. Other Earned Income
i. Nontaxable Combat Pay Election
Line 2 – Taxable Interest
Line 3 – Ordinary Dividends
Line 4a and Line 4b – IRA Distributions
Line 5a and Line 5b – Pensions and Annuities
Line 6 – Social Security Benefits
Line 7 – Capital Gain or (Loss)
Line 1 – Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Line 2a – Alimony Received
Line 3 – Business Income or (Loss)
Income related to:
Basis adjustments related to:
Business deductions related to:
Line 4 – Other Gains or (Losses)
Line 5 – Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, etc.
Line 6 – Farm Income or (Loss)
Line 7 – Unemployment Compensation
Line 8 – Other Income
Line 9b1 – Disaster Loss Deduction from Form FTB 3805V
Line 9b2 – NOL Deduction from Form FTB 3805V
Line 9b3 – NOL Deduction from Form FTB 3805Z, FTB 3807, or FTB 3809
Line 10 – Total
Line 11 through Line 19a and Line 20 through Line 23 and Line 25
Part II Adjustments to Federal Itemized Deductions
Line 1 through Line 16
Column B and Column C – Subtractions and Additions
Line 1 through Line 4
Line 5a – State and Local Taxes
Line 6 – Other Taxes
Line 8 – Home Mortgage Interest
Line 9 – Investment Interest
Line 11 – Gifts By Cash Or Check
Line 12 – Other than by cash or check
Line 13 – Carryover From Prior Year
Line 15 – Casualty or Theft Loss(es)
Line 16 – Other Itemized Deductions
Line 19 through Line 22 – Job Expenses and Certain Miscellaneous Deductions
Line 19 – Unreimbursed Employee Expenses
Line 20 – Tax Preparation Fees
Line 21 – Other Expenses
Line 27 – Other Adjustments
Line 29 – California Itemized Deductions
Itemized Deductions Worksheet
Line 30 – Amount from Line 29 or Standard Deduction
Franchise Tax Board Privacy Notice on Collection
