2024 California Form 540

What Is California Form 540?

California Form 540 is used by full-year residents to file their state income tax return. The purpose of Form 540 is to calculate how much income tax you owe the state of California. Nonresident and Part-Year resident filers will complete California Form 540NR. Taxpayers with simple returns have the option to use the Short Form 540 2EZ.

In general, any full-year resident can choose to file Long Form 540 instead of Short Form 540 2EZ. You do not have to file the Short Form, for example. You must, however, use the longer California Form 540 if any of the following apply to you.

• Claim more than three dependents.
• Total income exceeds $100,000 if single or head of household.
• Total income exceeds $200,000 if married filing jointly.
• You itemize deductions.
• You claim any adjustments to income (IRA deduction, alimony paid, etc).
• You have income from sources other than salaries, wages, interest, and dividends.
• You made estimated tax payments.
• You are claiming income or a loss on federal Schedules C, D, E, or F.
• You are claiming a credit for taxes paid to another state.

Read the Which Form To File section of the CA Form 540 instructions book to help determine if you should file as a resident, part-year resident, or nonresident for tax year 2024. That section of the instructions booklet will also discuss the criteria for choosing between the Short Form and Long Form for tax year 2024.

Who Must File California Form 540?

You must file a California tax return if your gross income exceeds the minimum specified for your filing status. For tax year 2024, Single full-year residents without any dependents must file if their gross income is $21,561 or more. Married full-year residents without dependents must file if their gross income is $43,127 or more. Part-year and nonresident filers may need to adjust and prorate these amounts.

Gross income means all income before deducting expenses that are reportable to the state of California. Even if your gross income is below the amount specified for your filing status, you may still want to file a California tax return. You may receive a refund for the state tax amount shown on your California W-2, for example. You may also be eligible for the California Earned Income Tax Credit (EITC), Young Child Tax Credit (YCTC), and other low-income related credits.

Read the Filing Requirements section of the California 540 instructions book to help determine if you should file a state income tax return for tax year 2024.

Printable California State Tax Forms

Printable California Form 540 Instructions

How To Check The Status Of My California Tax Return?

To check the status of your California 540 income tax return online, visit the State of California Franchise Tax Board website and use their Check Your Refund Status service. The State of California Franchise Tax Board estimates that it will take up to 2 weeks to receive your refund from an electronically filed return and up to 4 weeks for a mailed-in paper return.

To check the status of your California income tax return for 2024, you will need the following information:

• Social Security Number
• Mailing address
• Amount of your refund

The requested information must match what was submitted on your 2024 California Form 540. To check prior year returns, you will need to contact the State of California Franchise Tax Board service center by phone, email, or mail.

To contact the State of California Franchise Tax Board service center by phone or email, use the check your refund status link above. Alternatively, read or print the 2024 California Form 540 instructions to obtain the proper phone number and mailing address.

Last updated: December 21, 2024

State Tax Forms