What is Tax Form 540 used for?
Andrew Mclaughlin
Published Feb 28, 2026
Form 540 is used by California residents to file their state income tax every April. This form should be completed after filing your federal taxes, such as Form 1040, Form 1040A, or Form 1040EZ, because information from your federal taxes will be used to help fill out Form 540.
How do you fill out CA form 540?
Filling in Your Tax Return Use black or blue ink on the tax return you send to the FTB. Enter your social security number(s) (SSN) or individual taxpayer identification number(s) (ITIN) at the top of Form 540, Side 1. Print numbers and CAPITAL LETTERS between the combed lines. Be sure to line up dollar amounts.
Who can use CA 540 EZ?
Qualifying to Use Form 540 2EZ Be 65 or older and claim the senior exemption. If your (or your spouse’s/RDP’s) 65th birthday is on January 1, 2021, you are considered to be age 65 on December 31, 2020.
Who files a 540NR?
Use Form 540NR if either you or your spouse/RDP were a nonresident or part-year resident in tax year 2020. If you and your spouse/RDP were California residents during the entire tax year 2020, use Forms 540 or 540 2EZ.
Where do I file CA 540?
Personal
| Form | Without payment | With payment |
|---|---|---|
| 540 540 2EZ 540NR Schedule X | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
| 540 (Scannable) | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
Do I attach w2 to form 540?
Yes, you should attached all the Form(s) W-2 and W-2G you received to the lower front of your tax return.
What are the instructions for the 540 form?
For more information, see the instructions for Form 540, line 76, and get form FTB 3514. If you worked for at least two employers during 2019 who together paid you more than $118,371 in wages, you may qualify for a refund of excess SDI. See instructions for Excess California SDI (or VPDI) Withheld .
When to use short form 540nr in California?
Beginning in tax year 2019, Short Form 540NR, has been eliminated. Use Form 540NR if either you or your spouse/RDP were a nonresident or part-year resident in tax year 2020. If you and your spouse/RDP were California residents during the entire tax year 2020, use Forms 540 or 540 2EZ.
How to claim a refund on California Form 540?
See instructions for line 73 of Form 540. Claiming refund or payments made on an original return when amending your tax return: •• Go to ftb.ca.gov and login or register for MyFTB to check tax return records for refund or payments made. •• Verify the amount from your original return line 115 of Form 540 and include any adjustment by FTB.
Do you have to file a 540nr for 2020?
If you have a tax liability for 2020 or owe any of the following taxes for 2020, you must file Form 540NR. Tax on a lump-sum distribution. Tax on a qualified retirement plan including an Individual Retirement Arrangement (IRA) or an Archer Medical Savings Account.
