Who Should File CA Form 540NR?
File California Form 540NR if you are a nonresident or part-year resident with California-source income. A nonresident lived outside California all year but earned income from California sources. A part-year resident lived in California for part of the year. Both groups file a California income tax return with the FTB. If you must also file a federal return, see the IRS Form 1040-NR for nonresident filers.
How to Complete CA Form 540NR Online
Follow these steps to fill out CA Form 540NR online for free.
Step 1: Click the orange "Get Form Now" button on this page.
Step 2: The form opens in the editor. Type directly into each field.
Step 3: Enter your name, SSN or ITIN, and filing status.
Step 4: Report all California-source income. Include wages, business income, and capital gains.
Step 5: Enter your California Adjusted Gross Income, deductions, and exemptions.
Step 6: Calculate your California income tax using the FTB tax tables.
Step 7: Apply credits to reduce your final tax liability.
Step 8: Click "Done" to save, then download or print your completed return.
Key Filing Dates and Deadlines
The California income tax return is due April 15 each year. If you need more time, file Form FTB 3519 for a payment extension. An extension gives you until October 15 to file. You must still pay any taxes owed by April 15 to avoid late penalties. If your income qualifies, use the simpler CA Form 540EZ instead.
Common Questions About CA Form 540NR
Who counts as a California nonresident? A nonresident lives outside California all year but earns income from California sources such as wages, rental income, or business profits.
What income do nonresidents report? Nonresidents report only California-source income. This includes wages earned in California, income from California property, and income from a California business.
