Form 540 at a glance
What it is: Form 540 is the California Resident Income Tax Return for taxable year 2025.
Who signs: Sign your tax return with your signature and the Date; if a joint tax return, both must sign.
A filled-in Form 540 example: a single filer fills out Side 1
How to fill out Form 540, box by box
Your name and SSN or ITIN, and spouse's/RDP's if joint tax return
Enter your first name, Initial, Last name, Suffix and your SSN or ITIN.
If joint tax return, enter the spouse's/RDP's first name, Initial, Last name, Suffix and Spouse's/RDP's SSN or ITIN.
Street address, City, State and ZIP code
Enter the Street address (number and street) or PO box, Apt. no/ste. no., PMB/private mailbox, City, State and ZIP code; if you have a foreign address, see instructions.
Your DOB and county at time of filing
Enter your DOB (mm/dd/yyyy).
Enter your county at time of filing (see instructions).
Filing Status
Filing Status: 1 Single; 2 Married/RDP filing jointly (even if only one spouse/RDP had income), see instructions; 3 Married/RDP filing separately, enter spouse's/RDP's SSN or ITIN and full name here; 4 Head of household (with qualifying person), see instructions; 5 Qualifying surviving spouse/RDP, enter year spouse/RDP died, see instructions.
If your California filing status is different from your federal filing status, check the box here.
On line 6, if someone can claim you (or your spouse/RDP) as a dependent, check the box here, see instr.
Personal, Blind and Senior exemptions
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. Whole dollars only. Line 7 Personal: If you checked box 1, 3, or 4 under Filing Status, enter 1 in the box. If you checked box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions.
Line 8 Blind: If you (or your spouse/RDP) are visually impaired, enter 1; if both are visually impaired, enter 2, see instructions.
Line 9 Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2, see instructions.
More rules for Form 540
Line 110 Add amounts in code 400 through code 449. This is your total contribution.
Pay Online - Go to ftb.ca.gov/pay for more information.
If your situation is different
Dependents and exemption amount
Line 10 Dependents: Do not include yourself or your spouse/RDP. For Dependent 1, Dependent 2 and Dependent 3, enter the First Name, Last Name, SSN and the Dependent's relationship to you, see instructions.
Line 11 Exemption amount: Add line 7 through line 10. Transfer this amount to line 32.
State wages to taxable income
Line 12 State wages from your federal Form(s) W-2, box 16.
Line 13 Enter federal adjusted gross income (AGI) from federal Form 1040 or 1040-SR, line 11b.
Line 14 California adjustments - subtractions. Enter the amount from Schedule CA (540), Part I, line 27, column B.
Line 15 Subtract line 14 from line 13. If less than zero, enter the result in parentheses, see instructions.
Line 16 Enter the amount from Schedule CA (540), Part I, line 27, column C.
Line 17 California adjusted gross income. Combine line 15 and line 16.
Line 18 Enter the larger of your California itemized deductions from Schedule CA (540), Part II, line 30; OR your California standard deduction shown for your filing status: Single or Married/RDP filing separately $5,706; Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP $11,412 (checked October 29, 2026).
On line 18, if Married/RDP filing separately or the box on line 6 is checked, STOP, see instructions.
Line 19 Subtract line 18 from line 17. This is your taxable income. If less than zero, enter -0-.
Tax and exemption credits
Line 31 Tax. Check the box if from: Tax Table, Tax Rate Schedule, FTB 3800 or FTB 3803.
Line 32 Exemption credits. Enter the amount from line 11. If your federal AGI is more than $252,203, see instructions (checked October 29, 2026).
Line 33 Subtract line 32 from line 31. If less than zero, enter -0-.
Line 34 Tax, see instructions. Check the box if from: Schedule G-1 or FTB 5870A.
Line 35 Add line 33 and line 34.
Line 43 and line 44: Enter credit name, code and amount.
Line 46 Nonrefundable Renter's Credit, see instructions.
Line 47 Add line 40 through line 46. These are your total credits.
Line 48 Subtract line 47 from line 35. If less than zero, enter -0-.
Alternative Minimum Tax and total tax
Line 61 Alternative Minimum Tax. Attach Schedule P (540).
Line 62 Behavioral Health Services Tax, see instructions.
Line 63 Other taxes and credit recapture, see instructions.
Line 64 Add line 48, line 61, line 62, and line 63. This is your total tax.
Payments
Line 71 California income tax withheld, see instructions.
Line 72 2025 California estimated tax and other payments, see instructions.
Line 73 Withholding (Form 592-B and/or Form 593), see instructions.
Line 78 Add line 71 through line 77. These are your total payments, see instructions.
Use Tax and health care coverage
Line 91 Use Tax. Do not leave blank, see instructions.
If line 91 is zero, check if: No use tax is owed. You paid your use tax obligation directly to CDTFA.
Line 92 If you and your household had full-year health care coverage, check the box, see instructions. If you did not check the box, see instructions.
Line 92 Individual Shared Responsibility (ISR) Penalty, see instructions.
Payments balance and Use Tax balance
Line 93 Payments balance. If line 78 is more than line 91, subtract line 91 from line 78.
Line 94 Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91.
Line 95 Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92, subtract line 92 from line 93.
Line 96 Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93, subtract line 93 from line 92.
Line 97: If line 95 is more than line 64, subtract line 64 from line 95.
Line 98 Amount of line 97 you want applied to your 2026 estimated tax.
Line 99 Overpaid tax available this year. Subtract line 98 from line 97.
Line 100 Tax due. If line 95 is less than line 64, subtract line 95 from line 64.
Amount You Owe, interest and penalties
Line 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.
Line 112 Interest, late return penalties, and late payment penalties.
Line 113 Underpayment of estimated tax. Check the box: FTB 5805 attached, FTB 5805F attached.
Line 114 Total amount due, see instructions. Enclose, but do not staple, any payment.
REFUND OR NO AMOUNT DUE and direct deposit
Line 115 REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99, see instructions.
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.
Line 116 All or the following amount of my refund (line 115) is authorized for direct deposit into the account: Type (Checking or Savings), Routing number, Account number, Direct deposit amount.
Sign Here: declaration and signature
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.
It is unlawful to forge a spouse's/RDP's signature.
Your email address. Enter only one email address.
Preferred phone number.
IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.
Common questions about Form 540
What is the CA 540 form?
Form 540 is the California Resident Income Tax Return for taxable year 2025. Sign your tax return on Side 6.
Where do I file it?
Line 111 AMOUNT YOU OWE: do not send cash. Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. Line 115 REFUND OR NO AMOUNT DUE: Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001.
Sources
[1] Form 540 (2025), California Resident Income Tax Return, Franchise Tax Board (the Official source link on this page).
