Livre de l'impôt sur le revenu des particuliers pour 2018 Formulaires et instructions en Californie 540 ☏ assurance entreprise

Quels éléments jouent sur le tarif d’une foi professionnel ?
Plusieurs critères vont avoir un impact sur le coût d’une aplomb professionnelle, parmi quoi le péril possible que vous représentez pour l’assureur. Ainsi vont être pris en compte a l’intérieur du tarif :

la taille de l’entreprise et sa forme juridique. Ainsi, une société unipersonnelle et pourquoi pas un auto-entrepreneur bénéficieront d’un tarif réduit, car risques à couvrir sont moindres.
le chiffre d’affaires de l’entreprise. En effet, un chiffre d’affaires important représente un risque supplémentaire que la compagnie d’assurance voltampère réverbérer sur ses prix
le secteur d’activité de l’entreprise. Une entreprise travaillant a l’intérieur du domaine des travaux est à l’opposé exposée à des risques moins fondamentaux qu’une société du domaine du bâtiment et pourquoi pas de la chimie
le taux le montant le pourcentage de garanties et étendue. Plus elles seront multiples et couvrantes et plus le tarif existera important.
Combien paiera un auto-entrepreneur pour son sang-froid professionnelle ?
Le coût de l’assurance professionnel pour un auto-entrepreneur varie en fonction du chiffre d’affaires, du secteur d’activité. Mais attention ! Selon les métiers, certaines garanties sont obligatoires comme le de la garantie décennale bâtiment pour les entreprises du BTP.

Ainsi un auto-entrepreneur pourra souscrire garanties suivantes (montant minimal) :

responsabilité civile : 100 euros dans an
protection juridique : 100 euros pendant an
complémentaire santé : 200 euros parmi an
certitude perte d’exploitation : 300 euros chez an
multirisque prostituée : 400 euros en an
garantie décennale bâtiment : 600 euros parmi an

Quid du valeur de l’assurance pour d’autres pratique ?
Voici plusieurs fourchettes de tarifs pour des maîtrise professionnelles uniques :

Pour une société individuelle, le chiffre d’affaires moyen, le secteur d’activité et le taux le montant le pourcentage de garanties souscrites auront un impact sur le tarif de l’assurance professionnelle. Ainsi tarifs peuvent aller de 100 à 1000 euros en an
Pour une sang-froid profession libérale, en plus de l’activité exercée et les garanties choisies, le nombre de collaborateurs et l’occupation d’un local professionnel pourront aussi jouer sur les cotisations. Les tarifs moyens vont de 90 à 500 euros annuels
Pour une aplomb agricole, la taille de l’exploitation sera également prise en compte. Le coût moyen d’une certitude couvrant tant l’exploitation que le matos s’élève à approximativement 2000 euros par an

Dates importantes

Lorsque le délai expire un week-end ou un jour férié, le délai de soumission et de paiement sans pénalité est prolongé jusqu'au jour ouvrable suivant.

2019 15 avril *

Dernier jour pour déposer et payer 2018 Le montant que vous devez pour éviter les amendes et les intérêts. * Voir le formulaire 3519 du FBI pour plus d'informations.

* Si vous vivez ou voyagez à l'extérieur des États-Unis en 2019 15 avril, la date de production de la déclaration de revenus et le paiement de la taxe sont différents. Voir le formulaire FBI 3519 pour plus d'informations.

2019 15 octobre Le temps est venu de déposer ou de déposer votre 2018. Une déclaration de revenus pour éviter les amendes et les intérêts de production tardifs à compter de la date initiale de 2019. 15 avril

2019 15 avril

2019 17 juin

2019 16 septembre

2020 15 janvier

2019 Dates de paiement des taxes calculées. En règle générale, vous n'êtes pas tenu de payer des impôts si votre retenue à la source en Californie pour chaque période de paie correspond à 90% du paiement annuel requis. De plus, vous n'êtes pas obligé de payer des impôts estimés si vous effectuez une déduction suffisante pour maintenir le montant dû au moment de la déclaration de votre impôt en dessous de 500 USD (250 USD si produit par un partenaire marié / enregistré séparément). Toutefois, si vous ne payez pas suffisamment d'impôts, en retenant votre paiement ou en effectuant le paiement estimé, vous risquez une amende insuffisante. Consultez les instructions sur le formulaire 540-ES pour plus d'informations.

$$$ pour vous

Crédit d'impôt sur le revenu gagné

  • Crédit d'impôt fédéral sur le revenu gagné (CPN) – EIC réduit votre impôt fédéral à payer ou vous permet de récupérer votre argent si vous ne payez aucun impôt fédéral. Vous pouvez être admissible si vous avez gagné moins de 49 194 $ (54 884 $ si vous êtes mariés ensemble) et si vous avez des enfants admissibles ou aucun enfant admissible, et si vous avez gagné moins de 15 270 $ (20 950 $ si vous vous êtes mariés ensemble). ). Appelez l'Internal Revenue Service (IRS) au 800.829.4477 et entrez un sujet à l'invite. 601, consultez la brochure sur l’impôt sur le revenu fédéral ou consultez le site Web de l’IRS à l’adresse irs.gov et recherchez assistant eitc.
  • Crédit d'impôt sur le revenu gagné en Californie (EITC) – EITC réduit votre obligation fiscale en Californie ou vous permet d'obtenir un remboursement si vous ne payez aucune taxe californienne. Vous pouvez être admissible si votre salaire est en Californie et / ou si vos revenus nets d'un travail indépendant sont inférieurs à 24 951 $. Vous n'avez pas besoin d'un enfant pour être admissible. Pour plus d'informations, visitez le site ftb.ca.gov recherche EITC ou obtenir le formulaire FBI 3514 – Crédit d'impôt sur le revenu de la Californie.

Remboursement de l'assurance-invalidité de l'État (SDI)

Si 2018 Si vous avez travaillé avec au moins deux employeurs qui vous ont versé ensemble un salaire de plus de 114 967 dollars, vous pouvez demander un remboursement de la SDI en trop. Voir aussi: Voir page 14 pour les instructions.

Erreurs courantes et comment les éviter

Aidez-nous à traiter votre déclaration de revenus rapidement et avec précision. Lorsque nous détectons une erreur, nous devons arrêter de vérifier les informations de votre déclaration de revenus, ce qui ralentit le traitement. Les erreurs les plus courantes incluent:

  • Réclame le montant des paiements d’impôt incorrectement calculé.
  • Demande un montant incorrect de déductions standard ou détaillées.
  • La réclamation contre la personne à charge a déjà demandé un autre remboursement.
  • Au moment du remboursement ou du paiement au moment de la déclaration initiale, nos enregistrements ne correspondent pas à la déclaration de revenus appropriée.
  • Réclamer un montant de déduction erroné pour des déductions ou des versements incorrects de votre compte W-2.
  • Réclamer le montant de la propriété déduit de manière incorrecte.
  • Déclaration du montant invalide de SDI.
  • Déclaration du montant du crédit d’exception non valide.

Pour vous aider à éviter les erreurs et à traiter votre déclaration plus rapidement, utilisez ces conseils utiles lors de la préparation de votre déclaration.

Obligation de calculer les paiements d'impôt:

  • Vérifiez que le montant estimé de la taxe demandé dans votre déclaration de revenus correspond à celui que vous avez envoyé au FBI pour l'année. Aller à ftb.ca.gov et connectez-vous ou enregistrez-vous auprès de MyFTB pour afficher tous les avantages fiscaux estimés avant de soumettre votre déclaration de revenus.
  • Chèque en trop à partir de 2017 La déclaration d'impôt que vous avez demandé à appliquer à l'estimation 2018 Moyennant des frais.

Admissible à l'assurance invalidité de l'État:

  • Vérifiez combien de SDI a été utilisé pour calculer le montant de SDI excédentaire à la ligne 540 du formulaire 540 qui correspond à vos totaux W-2.

Déclaration de déduction standard ou détaillée:

  • Voir aussi: Formulaire 540, ligne 18, instructions et feuilles de calcul indiquant le montant des déductions forfaitaires ou des déductions fractionnées.

Retrait requis:

  • Aller à ftb.ca.gov et connectez-vous ou inscrivez-vous à MyFTB pour vérifier votre solde, ou lisez les instructions à la ligne 540 du formulaire 540 ou à la ligne 81 du formulaire 540NR. Veuillez confirmer que seule la retenue à la source en Californie est réclamée.
  • Vérifiez les biens immobiliers ou les autres retenues d'impôt sur le formulaire 592-B, Rapport de la déduction pour résidents et non-résidents, et le formulaire 593, Rapport de la déduction pour biens immobiliers. Voir aussi: Formulaire 540, lignes 73 et 540NR, lignes 83.

Demander un remboursement ou un paiement pour le remboursement initial en modifiant votre déclaration de revenus:

  • Aller à ftb.ca.gov et connectez-vous ou enregistrez-vous auprès de MyFTB pour vérifier vos enregistrements de déclaration de revenus pour tout remboursement ou paiement effectué.
  • Vérifiez le montant de la ligne 115 d'origine du formulaire 540 ou du formulaire 125 de la formule 540NR et incluez tous les ajustements apportés par le FBI.

Utiliser le courrier électronique Fichier:

  • Utiliser le courrier électronique Le fichier peut éliminer de nombreuses erreurs courantes. Aller à ftb.ca.gov recherche options efile.

Dois-je déposer un cas?

Étapes pour créer une réclamation

Étape 1: Votre revenu brut (revenu total provenant de toutes les sources telles que l'argent, les biens, les biens et les services exemptés) est-il supérieur au montant indiqué dans le tableau du revenu brut de la Californie ci-dessous, en fonction de l'état de votre demande, de votre âge et des personnes à votre charge ? Si oui, vous devez appliquer. Sinon, passez à l'étape 2.

Étape 2: Votre revenu brut ajusté (revenu brut ajusté fédéral toutes sources confondues) est-il supérieur à votre statut de dépôt, à votre âge et aux personnes à votre charge dans le tableau du revenu brut ajusté de la Californie ci-dessous? Si oui, vous devez appliquer. Sinon, passez à l'étape 3.

Étape 3: Si vos revenus sont inférieurs aux montants indiqués dans le graphique, vous devrez peut-être quand même faire une demande. Voir aussi: "Conditions requises pour les enfants ayant un revenu de placement" et "Autres situations dans lesquelles vous devez fournir une documentation". Ces instructions sont-elles valables pour vous? Si oui, vous devez appliquer. Sinon, passez à l'étape 4.

Étape 4: Êtes-vous marié / déposez-vous séparément avec un revenu de propriété séparé? Sinon, vous n'avez aucune réclamation à déposer. Si tel est le cas, préparez une déclaration de revenus. Si vous devez des taxes, vous devez appliquer.

31/12/31 mon statut de candidature était: et en 2018. 31 décembre. mon âge était le suivant: (si vous avez 65 ans le 1 er janvier 2019, vous êtes réputé avoir 65 ans le 31 décembre 2018) Revenu brut en Californie Revenu brut ajusté en Californie
Toxicomanes Toxicomanes
0 1 2 ou plus 0 1 2 ou plus
Seul ou
Chef de ménage
Moins de 65 ans 17 693 29,926 39.101 14 154 26.387 35 562
65 ans et plus 23 593 32 768 40.108 20 054 29 229 36 569
Marié / RDP mis ensemble
Marié / RDP séparément

(Le revenu des deux conjoints / PDR doit être combiné; les deux conjoints / PDR peuvent être tenus de produire une déclaration de revenus, même si un seul conjoint / PDR a un revenu supérieur aux montants indiqués.)

Moins de 65 ans (les deux conjoints / CR) 35,388 47 621 56 796 28 312 40 545 49 720
65 ans et plus (un conjoint / PDR) 41 288 50 463 57 803 34 212 43.387 50 727
65 ans et plus (les deux conjoints / PDR) 47.188 56 363 63.703 40.112 49 287 56 627
Veuve obligatoire Moins de 65 ans Non applicable 29,926 39.101 Non applicable 26.387 35 562
65 ans et plus Non applicable 32 768 40.108 Non applicable 29 229 36 569
Dépend d'une autre personne
Tout statut de l'application
À tout âge Plus que la déduction standard (utilisez la feuille de calcul de déduction standard pour les personnes à charge de la Californie à la page 11 pour déduire la déduction standard).

Conditions requises pour les enfants ayant un revenu de placement

La loi californienne est conforme à la loi fédérale qui autorise les choix des parents à déclarer les intérêts et le dividende d'un enfant dans la déclaration de revenus d'un enfant de moins de 19 ans ou d'un étudiant de moins de 24 ans. Pour chaque enfant de moins de 19 ans ou de moins de 24 ans qui s'est inscrit en 2018 Avec un revenu de placement supérieur à 2 100 USD, remplissez le formulaire 540 et le formulaire FBI 3800, «Calcul de l’impôt de certains enfants ayant un revenu de placement», pour calculer l’impôt séparément sur le formulaire 540 pour votre enfant.

Si vous êtes admissible, vous pouvez décider de déclarer le revenu d'un enfant de 10 500 USD ou moins (mais pas moins de 1 050 USD) en produisant une déclaration de revenus en remplissant le formulaire FBI 3803, "Choix du parent de déclarer les intérêts et dividendes de l'enfant". Pour participer à cette élection, vous devez recevoir un revenu de votre enfant. seulement d'intérêts et / ou de dividendes. Pour obtenir les formulaires FBI 3800 ou FBI 3803, lisez «Formulaires de commande et publications» ou rendez-vous sur ftb.ca.gov/forms.

Autres situations où vous devez soumettre un fichier

Si vous avez un impôt à payer pour 2018 Ou vous en avez une en 2018. Pour les taxes, vous devez soumettre un formulaire 540.

  • Frais pour la distribution du montant forfaitaire.
  • Payer pour un régime de retraite qualifié, y compris une convention de retraite individuelle (IRA) ou un compte d'épargne médicale Archer (MSA).
  • Frais pour les enfants de moins de 19 ans ou les étudiants de moins de 24 ans dont le revenu de placement est supérieur à 2 100 $ (voir la rubrique ci-dessus).
  • Frais minimum de remplacement.
  • Pour récupérer les taxes.
  • Impôt différé sur certaines contributions à tempérament.
  • Frais pour la distribution des économies d'un fonds en fiducie.

Statut du flux

En Californie, utilisez le même statut de déclaration que vous avez utilisé pour produire votre déclaration de revenus fédérale, à moins que vous ne soyez un partenariat de pays enregistré (LAP). Si vous êtes un PDR et que vous êtes un ressortissant fédéral seul, vous devez vous marier / déposer ensemble ou déposer / déposer séparément en Californie. Si vous êtes un PDR et que vous êtes chef de ménage aux fins fédérales, vous ne pouvez soumettre un chef de ménage aux fins californiennes que si vous remplissez les conditions pour être considéré comme un partenariat non marié ou non familial.

Exception: Si vous produisez une déclaration de revenus commune aux fins fédérales, vous pouvez produire une déclaration de revenus distincte en Californie si l’un des époux était:

  • Membre actif des forces armées américaines ou de toute branche militaire auxiliaire en 2018.
  • Non-résident tout au long de l'année et aucun revenu de source californienne en 2018.

    La propriété communautaire déclare: Si le conjoint qui reçoit le revenu en Californie vit dans un État de biens communautaires, le revenu de la communauté sera distribué également aux époux. Les deux conjoints recevront un revenu en Californie et ne seront pas admissibles à l'exemption pour conjoint non-résident.

Si vous n'avez pas eu de demande de dépôt auprès du gouvernement fédéral, utilisez le même statut de dépôt en Californie que vous auriez utilisé pour produire votre déclaration de revenus fédérale.

Si vous avez rempli une déclaration de revenus commune et que vous ou votre conjoint / RDP étiez non-résident pour 2018, produisez une déclaration de revenus à long terme ou abrégée 540NR, Californie non-californienne ou à temps partiel.

Seul

Vous êtes célibataire si 2018 31 décembre C'était vrai:

  • Vous n'étiez pas marié ou RDP.
  • Vous avez divorcé par un jugement de divorce définitif, légalement par le divorce final ou mis fin à un partenariat familial enregistré.
  • Tu étais veuve jusqu'en 2018. 1er janvier, au lieu de diriger et de créer un autre partenariat enregistré en 2018.

Marié / RDP mis ensemble

Vous pouvez déposer un mariage / RDP conjointement si l'une des circonstances suivantes s'applique:

  • 2018 31 décembre Étiez-vous marié ou étiez-vous sur le LAP même si vous étiez marié en 2018? A la fin, vous n'habitiez pas avec votre conjoint / LAP.
  • Votre épouse / RDP est décédée en 2018 et en 2018. Vous n'avez pas épousé ni fait un autre partenariat enregistré.
  • Votre épouse / PDR est décédée en 2019 avant de déposer sa plainte en 2018. Déclaration d'impôt.

Marié / RDP à remplir séparément

  • Le partage des revenus est soumis aux règles relatives aux actifs communautaires si vous utilisez le statut de fichier marié / RDP séparément. Visitez le pub du FBI pour plus d'informations. 1031, Lignes directrices sur le statut de résident, FBI Pub. 737, Informations fiscales pour les pays partenaires enregistrés ou FBI Pub. 1032, Informations fiscales pour le personnel militaire. Pour les formulaires de commande, lisez les formulaires de commande et les publications ou rendez-vous sur ftb.ca.gov/forms.
  • Vous ne pouvez pas demander un allégement de crédit personnel à votre conjoint / LAP même si celui-ci n’a aucun revenu, ne produit pas de déclaration de revenus et n’est pas censé dépendre de la déclaration de revenus d’une autre personne.
  • Vous pourrez peut-être poser votre candidature à un poste de chef de ménage si votre enfant est avec vous au cours des six derniers jours de 2018. Pendant des mois vécu séparément du conjoint / PDR.

Chef de ménage

Pour les conditions spécifiques à remplir pour pouvoir prétendre au statut de chef de ménage (HOH), procurez-vous un pub du FBI. 1540, responsable de la California Home Maintenance Division. En règle générale, le statut de chef de ménage concerne les personnes non mariées et certaines personnes mariées ou PDR vivant séparément et hébergeant un membre de leur famille nommé. Vous pouvez éventuellement utiliser le statut de responsable de ménage si tout les points suivants s'appliquent:

  • Vous n'étiez pas marié et n'étiez pas en partenariat enregistré ou en 2018. 31 décembre Vous avez satisfait aux conditions requises pour être considéré comme célibataire ou non enregistré.
  • Vous avez payé plus de la moitié des coûts d'entretien de votre maison en 2018.
  • Depuis plus de six mois, votre maison est votre résidence principale et l’un des membres de votre famille suivants qui peut légalement vous accorder le statut de chef de ménage.
  • Vous n'avez jamais été un étranger non-résident depuis un an.

Pour qu'un enfant soit considéré comme votre tuteur pour l'entretien ménager, il doit être placé sous la direction d'une agence de placement ou d'un tribunal autorisé.

La Californie demande aux contribuables qui utilisent le statut de chef de ménage de soumettre au FBI 3532, le formulaire de Guide de statut de dépôt de documents relatifs au ménage, un rapport indiquant comment le statut de la demande HOH a été déterminé.

À compter de l'année fiscale 2018, si vous ne joignez pas FTB 3532 à votre déclaration de revenus, nous perdons votre statut de chef de ménage. Pour plus d'informations sur les conditions requises pour le responsable de la maintenance domiciliaire, voir ftb.ca.gov recherche HOH.

Veuve obligatoire

Cochez la case 540 sur le formulaire 540 et utilisez le formulaire générique 2018. Taux d'imposition si tout cinq des conditions suivantes s'appliquent:

Qu'est-ce qui est nouveau et important pour 2018? Les informations

Différences entre la loi californienne et la loi fédérale

En général, pour l'année d'imposition commençant en 2015, 1er janvier Ou plus tard, la loi californienne à partir de 2015. 1er janvier Conforme à l'Internal Revenue Code (IRC). Cependant, la loi californienne et la loi fédérale restent différentes. Lorsque la Californie se conforme aux modifications apportées aux lois fiscales fédérales, nous n'acceptons pas toujours toutes les modifications apportées au niveau fédéral. Pour plus d'informations, allez à ftb.ca.gov recherche conformité. Des informations supplémentaires peuvent être trouvées dans le pub du FBI. 1001, Lignes directrices supplémentaires sur les ajustements pour la Californie, Instructions pour l’annexe CA de la Californie (540), Ajustements pour la Californie – Brochures sur les résidents et les taxes sur les entités commerciales.

Les instructions fournies avec les formulaires fiscaux californiens sont un résumé de la législation fiscale californienne et visent uniquement à aider les contribuables à préparer leurs déclarations de revenus étatiques. Dans un espace limité, nous incluons les informations les plus utiles pour la plupart des contribuables. Il n'est pas possible d'inclure toutes les exigences du code des impôts et des taxes de Californie dans les instructions. Les contribuables ne doivent pas considérer les instructions comme un droit faisant autorité.

Conformité

Pour les mises à jour sur les lois fédérales, allez à ftb.ca.gov recherche conformité.

2018 Modifications du droit fiscal / Quoi de neuf

Contributions volontaires

Vous pouvez contribuer à ces nouveaux fonds:

  • Fonds de contributions volontaires au registre des donneurs de tissus et de tissus biologiques et organiques
  • Alliance nationale californienne contre la maladie mentale. Fonds de contributions volontaires
  • Les écoles, pas les prisons. Fonds de contributions volontaires

Réforme fiscale fédérale

Loi sur la réduction des impôts et la création d'emplois (TCJA), entrée en vigueur en 2017. 22 décembre, modifié par IRC. En tout, Californie R & TC n'a pas se conformer au changement. Les contribuables californiens continuent de se conformer à IRC à compter de 2015. 1er janvier – tel que modifié. Pour les modifications spécifiques liées à TCJA, reportez-vous aux instructions de CA Schedule (540).

Crédit d'impôt sur le revenu gagné en Californie (EITC)

Pour l'année d'imposition commençant en 2018 1er janvier Sinon, la limite d'admissibilité pour un enfant non qualifié est révisée à 18 ans ou plus. Pour plus d'informations, allez à ftb.ca.gov recherche EITC ou obtenez le formulaire FBI 3514, Crédit d’impôt sur le revenu de la Californie.

Nouveau crédit de recrutement

Les nouveaux crédits d’emploi sont étendus aux années d’imposition commençant en 2026. 1er janvier ftb.ca.gov recherche non classé ailleurs ou obtenez le formulaire FBI 3554, Crédit pour nouveau recrutement.

La Californie est en compétition pour les crédits d'impôt

Les crédits d’impôt concurrents de la Californie sont étendus aux années d’imposition commençant en 2030. 1er janvier Pour plus d’informations, visitez le site Web de GO-Biz à business.ca.gov ou ftb.ca.gov recherche ca en compétition ou obtenez un formulaire FTB 3531, formulaire de crédit d’impôt de la concurrence de la Californie.

L'amérindien a donné des revenus

Pour l'année d'imposition commençant en 2018 1er janvier Ou plus tard, les membres de tribus reconnus par le gouvernement fédéral vivant en Indiana, en Californie, qui gagnent un revenu provenant de tout pays indien de la Californie reconnu par le gouvernement fédéral, sont exemptés des taxes californiennes. Cette exception s'applique uniquement aux revenus gagnés. Les membres de tribus enregistrés avec un revenu par habitant doivent vivre dans leur pays d'origine, l'Inde, pour pouvoir bénéficier du statut d'exonération d'impôt. Des informations supplémentaires sont disponibles dans les instructions de l’annexe CA (540) et dans l’inscription du membre du formulaire FBI 3504 Tribal.

Échanges similaires

La TCJA a modifié la section IRC 1031 afin de limiter son application aux biens immobiliers qui ne sont pas matériellement détenus pour la vente. En outre, selon le TCJA, l’échange de biens meubles et de biens incorporels ne donne pas droit à la comptabilisation d’un gain ou d’une perte en tant qu’échange similaire. La Californie n’est pas en conformité avec les amendements de la TCJA. Obtenez le calendrier D-1, Ventes de biens commerciaux.

Chapitre 965 du revenu IRC IRC

En vertu de la loi fédérale, si vous possédez (directement ou indirectement) certaines sociétés étrangères, vous pouvez être tenu d'inclure dans vos remboursements certains revenus étrangers différés. La Californie ne se qualifie pas. Voir CA (540) Schedule Instructions pour plus d'informations.

Revenu global immuable incorporel faible (GILTI) en vertu de la section IRC 951A

En vertu de la loi fédérale, si vous êtes actionnaire d’une société étrangère sous contrôle américain, vous devez inclure votre GILTI dans votre revenu. La Californie ne se qualifie pas. Voir CA (540) Schedule Instructions pour plus d'informations.

Autres informations importantes

Enlèvement de faux emprisonnement

La loi californienne est conforme à la loi fédérale, qui exclut du revenu brut certaines sommes reçues par des personnes illégalement emprisonnées pour les années d'imposition commençant en 2018. 1er janvier ou plus tard. Si vous avez inclus le revenu provenant d'un emprisonnement illégal dans l'année d'imposition précédente, vous pouvez produire une déclaration de revenus modifiée en Californie pour cette année. Si le délai de prescription normal a expiré, vous devez déposer une réclamation d'ici 2019. 1er janvier

Avantages fiscaux du collège

Pour l'année d'imposition commençant en 2017 1er janvier Les deux plus tard et jusqu'en 2023. 1er janvier College Access Tax Credit (CATC) est disponible pour les entités qui ont obtenu un crédit de la California Education Administration (CEFA). Le crédit correspond à 50% du montant versé par le contribuable pour l’année d’imposition au Fonds de crédit pour taxe d’accès aux collèges. Le montant du crédit est attribué et approuvé par le CEFA. Pour plus d'informations, visitez le site Web de CEFA à treasurer.ca.gov et effectuez une recherche. chat.

Annexe X, Californie – Explication des modifications de déclaration modifiées

Pour l'année d'imposition commençant en 2017 1er janvier Vous pouvez également utiliser l’Annexe X pour déterminer le montant supplémentaire auquel vous avez droit, ou pour lequel vous souhaitez effectuer un remboursement, et indiquez les raisons pour lesquelles vous avez changé votre déclaration de revenus auparavant. Pour plus d'informations, lisez le 2018 Voir Instructions de classement révisées à la page 29.

Les anciens combattants reçoivent une indemnité de départ insuffisante

2016 La Loi sur l'équité fiscale pour les anciens combattants qui se sont retirés des forces armées pour des raisons de santé pour disposer d'un délai supplémentaire dans le but de réclamer un remboursement s'ils avaient été déduits à tort de leurs indemnités de licenciement. Si vous avez déposé une déclaration modifiée auprès de l'IRS à ce sujet, vous disposez de deux ans pour déposer votre déclaration modifiée en Californie.

Nouveau crédit pour les fruits et légumes frais donnés

Pour l'année d'imposition commençant en 2017 1er janvier Ou plus tard et jusqu'en 2022. Le 1 er janvier, les contribuables qualifiés peuvent demander un nouveau crédit pour un don de fruits ou de légumes frais. Ce crédit d'impôt concerne les dons de fruits ou de légumes frais à des banques alimentaires californiennes. Le montant du crédit d'impôt est égal à 15% de la valeur du cadeau admissible, calculé en fonction du prix de gros moyen pondéré. Le crédit ne peut être réclamé que lors du retour rapide de l'original. Toutefois, le crédit non utilisé peut être reporté sur une période maximale de sept ans au cours d'une année d'imposition. Pour plus d'informations, procurez-vous le formulaire FBI 3814, "Nouveaux fruits ou légumes frais donnés".

Distribution de crédits hypothécaires à faible revenu aux partenaires

Si le partenariat comprend des projets pour lesquels le programme 2020 1er janvier Une clause de prêt anticipé pour maison d'habitation à faible revenu est accordée, ce qui constitue à nouveau une exception à une loi antérieure selon laquelle un partenariat doit distribuer un crédit entre partenaires sur la base d'un accord de partenariat.

Vente à crédit

Pour les projets soumis à la clause préliminaire LIHC à compter de 2016. 1er janvier Ou plus tard, jusqu'en 2020. Le 1 er janvier, un contribuable peut déclarer un choix irrévocable au comité de répartition du crédit d’impôt de la Californie en lui demandant de vendre tout ou partie de celui-ci. La LIHC a autorisé une ou plusieurs parties non liées pour chaque année d'imposition au cours de laquelle le crédit est autorisé. L'acheteur initial est autorisé à revendre ce crédit à une ou plusieurs parties indépendantes. Pour en savoir plus, consultez le formulaire 3521 du FBI sur le crédit hypothécaire à faible revenu ou visitez le site Web du comité d’attribution de crédit d’impôt de la Californie à treasurer.ca.gov/ctcac.

Programme California Better Life Experience (ABLE)

Année d'imposition commençant en 2016 1er janvier Ou plus tard, la Californie s'est qualifiée pour le programme ABLE, et elle est généralement admissible au régime fédéral de l'impôt sur le revenu pour les comptes ABLE. Ce programme a été créé pour aider les résidents américains aveugles ou handicapés à économiser de l'argent sur un compte ABLE exonéré d'impôt, afin de préserver leur santé, leur indépendance et leur qualité de vie. Des informations supplémentaires sont disponibles dans le formulaire 3805P du FBI intitulé Instructions relatives aux frais de plan qualifiés (y compris les IRA) et à d’autres comptes bénéficiant de privilèges fiscaux.

Crédit pour la nouvelle production cinématographique et télévisuelle californienne

Année d'imposition commençant en 2016 1er janvier Ou plus tard, un nouveau Un contribuable qualifié sera éligible au crédit de la Californie pour films et émissions de télévision. Le crédit est attribué et approuvé par la California Film Commission (CFC). Un contribuable qualifié peut:

  • Compenser le crédit avec la dette fiscale.
  • Vendre du crédit à une partie non liée (films indépendants uniquement).
  • Attribuer des crédits à la filiale.
  • Appliquez un crédit pour les taxes de vente et d’utilisation admissibles.

Pour plus d'informations, procurez-vous le FBI 3541, Formulaire de crédits pour la production cinématographique et télévisuelle californienne, FBI 3551, Ventes de crédits de films indépendants, allez à ftb.ca.gov recherche des filmsou visitez le site Web des CFC film.ca.gov pour effectuer une recherche. des incitations.

Retrait électronique (EFW)

Effectuer une prolongation ou un paiement anticipé de l'impôt à l'aide d'un logiciel de préparation de déclarations. Vérifiez auprès de votre fournisseur de logiciels pour savoir s'il prend en charge l'extension EFW ou les paiements de taxe prévus.

Paiements et crédits d'utilisation de la taxe

Pour l'année d'imposition commençant en 2015 1er janvier Par ailleurs, si un contribuable inclut la taxe d’utilisation dans sa déclaration de revenus des particuliers, les paiements et les crédits s’appliqueront d’abord au montant de l’impôt, puis à l’impôt sur le revenu, aux intérêts et aux pénalités. Des informations supplémentaires sont disponibles dans les instructions Californie Form 540.

Numéro de sécurité sociale dépendant (SSN)

Pour l'année d'imposition commençant en 2015 1er janvier Ou plus tard, les contribuables réclamant une exonération fiscale doivent entrer le numéro de série sociale de chaque personne à charge aux emplacements de la ligne 10 du formulaire Californie 540 et du formulaire Californie 540NR (long et court).

Incitatifs financiers pour l'amélioration sismique

Pour l'année d'imposition commençant en 2015 1er janvier Les contribuables peuvent également exclure du revenu brut tout montant reçu à titre d’annulation de prêt, de subvention, de crédit, de remise, de reçu ou d’autres incitations financières atténuées par les résidents de la Californie par le programme ou la California Earthquake Authority. aider le propriétaire ou l'occupant à couvrir les coûts ou les responsabilités encourus pour réduire les dégâts causés par le séisme. Des informations supplémentaires sont disponibles dans les instructions CA (540 et 540NR) de la Californie.

Crédit pour la conservation du patrimoine naturel

Contributions qualifiées faites en 2015 1er janvier Ou plus tard, la période de rotation du crédit a été prolongée à 15 ans ou jusqu'à l'épuisement, selon la première éventualité. Tout crédit non utilisé restant avant 2015 Le 1 er janvier, il y aura une disposition de report sur huit ans. De plus, la période d'admissibilité à une contribution admissible a été prolongée jusqu'en 2020. 30 juin

Pertes dues aux catastrophes

Pour l'année d'imposition commençant en 2014 1er janvier Ou plus tard, et jusqu'en 2024. 1er janvier Les contribuables peuvent déduire des dommages liés aux catastrophes pour toute perte subie dans une ville, un comté ou une ville de Californie et dans un comté que le gouverneur a déclaré être en état d'urgence. Ces catastrophes, déclarées uniquement par le gouverneur, ne nécessitent pas de lois ultérieures des États pour activer la disposition relative aux catastrophes. Des informations supplémentaires sont disponibles dans l’instruction de calcul du formulaire FBI californien 3805V, le calcul de la perte nette d’exploitation (NOL) et les limites de perte NOL et de sinistre pour les particuliers, les avoirs et les fiducies.

Chef de ménage

Pour l'année d'imposition commençant en 2015 1er janvier Ou, plus tard, en Californie, les contribuables utilisant l'état de la tête de ménage (HOH) doivent déposer le FBI 3532, le Guide du statut de dépôt du ménage, pour indiquer comment l'état de la demande de HOH a été déterminé.

Incitation financière à enlever le gazon

Année d'imposition commençant en 2014 1er janvier Ou plus tard, jusqu'en 2019. 1er janvier Les contribuables peuvent exclure du revenu brut tout montant reçu à titre de réduction, bon ou autre incitation financière émanant d'une agence locale de l'eau ou d'un fournisseur pour sa participation à un programme de conservation de l'eau d'élimination du gazon. Des informations supplémentaires sont disponibles dans les instructions CA (540 et 540NR) de la Californie.

La pénalité a été infligée par la Professional Sports League

Année d'imposition commençant en 2014 1er janvier Ou plus tard, le propriétaire de tout ou partie d'une franchise de sport professionnel ne sera pas autorisé à déduire le montant de l'amende ou de la pénalité payée ou encourue, telle qu'évaluée ou imposée par le sport professionnel. une ligue qui couvre cette franchise. Des informations supplémentaires sont disponibles dans les instructions CA (540 et 540NR) de la Californie.

Nouveau crédit de recrutement

Pour l'année d'imposition commençant en 2014 1er janvier Ou plus tard, jusqu'en 2021. Sausio 1 d., Kvalifikuotam mokesčių mokėtojui gali būti suteiktas naujas užimtumo kreditas (NEC), kuris samdo kvalifikuotą visą darbo dieną dirbantį darbuotoją 2014 m. 1er janvier Arba vėliau ir moka arba gauna kvalifikuotą darbo užmokestį, priskiriamą kvalifikuoto visą darbo dieną dirbančio darbuotojo darbui paskirtoje surašymo vietoje ar ekonominės plėtros srityje, ir gauna preliminarus kredito rezervavimas tam kvalifikuotam visu etatu dirbančiam darbuotojui. Be to, an metinis užimtumo pažymėjimas reikalaujama kiekvienam kvalifikuotam visu etatu dirbančiam darbuotojui, pasamdytam ankstesniais mokestiniais metais. Norint gauti kreditą, kvalifikuotas mokesčių mokėtojas privalo turėti gryną padidėjimą viso dieninių darbuotojų Kalifornijoje. Visi kreditai, kurie nebuvo naudojami mokestiniais metais, gali būti perkeliami iki penkerių metų. Jei kvalifikuotas darbuotojas nutraukiamas per pirmuosius 36 mėnesius nuo darbo pradžios, darbdavio gali būti reikalaujama susigrąžinti anksčiau paimtus kreditus. Norėdami gauti daugiau informacijos, eikite į ftb.ca.gov ir ieškoti niekur kitur nepriskirta arba gaukite formą FTB 3554, Naujas įdarbinimo kreditas.

Geografiškai orientuotos ekonominės plėtros srities mokesčių lengvatų panaikinimas

Kalifornijos įstatymų leidėjas panaikino ir padarė pakeitimus visose geografiškai tikslinės ekonominės plėtros srities (G-TEDA) mokesčių lengvatose. Įmonių zonos (EZ) ir Vietinės agentūros karinės bazės atkūrimo zonos (LAMBRA) buvo panaikintos 2014 m. 1er janvier Tikslinės mokesčių zonos (TTA) ir Gamybos tobulinimo sritys (MEA) nustojo galioti 2012 m. 31 décembre Norėdami gauti daugiau informacijos, apsilankykite į ftb.ca.gov ir ieškoti panaikinti mokesčių lengvatas.

Kalifornijoje konkuruoja mokesčių kreditai

Mokesčių metais, prasidedančiais 2014 m. 1er janvier Ir vėliau, ir iki 2030 m. Sausio 1 d., „California Competes“ mokesčių kreditą gali gauti įmonės, norinčios atvykti į Kaliforniją arba likti ir augti Kalifornijoje. Dėl mokesčių kredito sutarčių derėsis gubernatoriaus verslo ir ekonominės plėtros tarnyba (GO-Biz), o jas patvirtins Kalifornijos konkuruojančių mokesčių kredito komitetas. Kalifornijos konkuruojančių mokesčių kreditai taikomi tik valstybės pajamų ar franšizės mokesčiams. Mokesčių mokėtojai, kuriems komitetas sudarė sutartį, pareikalaus kredito dėl savo pajamų arba franšizės mokesčio deklaracijų naudodami kredito kodą 233. Kreditas gali sumažinti mokestį žemiau numatomo minimalaus mokesčio. Visi kreditai, kurie nebuvo naudojami mokestiniais metais, gali būti perkeliami iki šešerių metų. Norėdami gauti daugiau informacijos, apsilankykite „GO-Biz“ svetainėje adresu business.ca.gov arba ftb.ca.gov ir ieškoti ca konkuruoja arba gaukite „FTB 3531“, Kalifornijos konkurencijos mokesčio kreditų formą.

Panašūs mainai

Apmokestinimo metais, prasidedančiais 2014 m. 1er janvier Arba vėliau, Kalifornijoje reikalaujama, kad mokesčių mokėtojai, kurie keičiasi Kalifornijoje esančiu turtu į panašaus pobūdžio turtą, esantį ne Kalifornijoje, pagal IRC 1031 skyrių, pateiktų metinę informacijos deklaraciją FTB. Norėdami gauti daugiau informacijos, gaukite FTB 3840 formą, Kalifornijos panašių rūšių mainus, arba eikite į ftb.ca.gov ir ieškoti kaip natūra.

Skolos pajamų panaikinimas (CODI)

Apmokestinamaisiais metais, prasidedančiais 2014 m. 1er janvier Arba vėliau, ir iki 2019 m. Sausio 1 d., Kalifornija neatitiko federalinio verslo skolų perėmimo CODI pripažinimo pagal IRC 108 skirsnio i punktą. Jei pripažinote CODI federalinių mokesčių tikslais, turite atskaityti federalinę CODI sumą. Norėdami gauti daugiau informacijos, skaitykite CA (540) priedo I dalies 12 eilutės instrukcijas.

Grynasis veiklos nuostolis (NOL)

NOL, susidarę mokestiniais metais, prasidedančiais 2013 m. 1er janvier Arba vėliau, bus perkeliami į kiekvienus iš ankstesnių dvejų apmokestinamųjų metų. NOL, atsirandančiam mokestiniais metais, prasidedančiais 2015 m. 1er janvier Arba vėliau, perkėlimo suma yra 100% NOL.

Asmenys, estai ir patikos fondai apskaičiuoja NOL perkėlimą į FTB 3805V formos IV dalį. Norėdami gauti daugiau informacijos, gaukite FTB 3805V formą.

Rinkimai atsisakyti perėmimo

Kiekvienas mokesčių mokėtojas, turintis teisę į perkėlimo laikotarpį pagal IRC 172 straipsnio b punkto 3 dalį, gali nuspręsti atsisakyti arba atsisakyti viso perleidimo laikotarpio, susijusio su NOL, patirtu 2018 mokestiniais metais. By making the election, the taxpayer is electing to carry an NOL forward instead of carrying it back in the previous two years.

To make the election, check the box in Part I under Section C – Election to Waive Carryback, of form FTB 3805V, and attach form FTB 3805V to the tax return. For more information, get form FTB 3805V.

Mandatory Electronic Payments

You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original tax return with a total tax liability over $80,000. Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a 1% noncompliance penalty.

You can request a waiver from mandatory e-pay if one or more of the following is true:

  • You have not made an estimated tax or extension payment in excess of $20,000 during the current or previous taxable year.
  • Your total tax liability reported for the previous taxable year did not exceed $80,000.
  • The amount you paid is not representative of your total tax liability.

For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay. Electronic payments can be made using Web Pay on FTB’s website, EFW as part of the e-file return, or your credit card.

Estimated Tax Payments

Taxpayers are required to pay 30% of the required annual payment for the 1st required installment, 40% of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment, and 30% of the required annual payment for the 4th required installment.

Taxpayers with a tax liability less than $500 ($250 for married/RDP filing separately) do not need to make estimated tax payments.

Backup Withholding

With certain limited exceptions, payers that are required to withhold and remit backup withholding to the Internal Revenue Service (IRS) are also required to withhold and remit to the FTB on income sourced to California. If the payee has backup withholding, the payee must contact the FTB to provide a valid taxpayer identification number, before filing the tax return. Failure to provide a valid taxpayer identification number may result in a denial of the backup withholding credit. For more information, go to ftb.ca.gov and search for backup withholding.

Registered Domestic Partners (RDP)

Under California law, RDPs must file their California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified.

If you entered into a same sex legal union in another state, other than a marriage, and that union has been determined to be substantially equivalent to a California registered domestic partnership, you are required to file a California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status.

For purposes of California income tax, references to a spouse, husband, or wife also refer to a California RDP, unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

Direct Deposit Refund

You can request a direct deposit refund on your tax return whether you e-file or file a paper tax return. Be sure to fill in the routing and account numbers carefully and double-check the numbers for accuracy to avoid it being rejected by your bank.

Direct Deposit for ScholarShare 529 College Savings Plans

If you have a ScholarShare 529 College Savings Plan account maintained by the ScholarShare Investment Board, you may have your refund directly deposited to your ScholarShare account.

California Disclosure Obligations

If the individual was involved in a reportable transaction, including a listed transaction, the individual may have a disclosure requirement. Attach federal Form 8886, Reportable Transaction Disclosure Statement, to the back of the California tax return along with any other supporting schedules. If this is the first time the reportable transaction is disclosed on the tax return, send a duplicate copy of the federal Form 8886 to the address below. The FTB may impose penalties if the individual fails to file federal Form 8886, or fails to provide any other required information. A material advisor is required to provide a reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor.

TAX SHELTER FILING
ATSU 398 MS F385
FRANCHISE TAX BOARD
PO BOX 1673
SACRAMENTO CA 95812-9900

For more information, go to ftb.ca.gov and search for disclosure obligation.

Which Form Should I Use?

Tip: e-file and you won’t have to decide which form to use! The software will select the correct form for you.

Were you and your spouse/RDP residents during the entire year 2018?

  • Taip. Check the chart below to see which form to use.
  • No. Use the Long or Short Form 540NR. To download or order the California Nonresident or Part‑Year Resident Income Tax Booklet, go to ftb.ca.gov/forms or see, “Where to Get Income Tax Forms and Publications.”
Form 540 2EZ

Form not included in this booklet. If you qualify to use Form 540 2EZ, see “Where To Get Income Tax Forms and Publications” to download or order this form.

Form 540
Filing Status Single, married/RDP filing jointly, head of household, qualifying widow(er) Any filing status
Dependents 0-3 allowed All dependents you are entitled to claim
Amount of Income Total income of:

  • $100,000 or less if single or head of household
  • $200,000 or less if married/RDP filing jointly or qualifying widow(er)

You cannot use Form 540 2EZ if you (or your spouse/RDP) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $14,551 if single; $29,152 if married/RDP filing jointly or qualifying widow(er); or $20,652 if head of household.

Any amount of income
Sources of Income Only income from:

  • Wages, salaries, and tips
  • Taxable interest, dividends, and pensions
  • Taxable scholarship and fellowship grants (only if reported on Form(s) W-2)
  • Capital gains from mutual funds (reported on Form 1099-DIV, box 2a only)
  • Unemployment compensation reported on Form 1099-G
  • Paid Family Leave Insurance
  • U.S. social security benefits
  • Tier 1 and tier 2 railroad retirement payments
All sources of income
Adjustments to Income No adjustments to income All adjustments to income
Standard Deduction Allowed Allowed
Itemized Deductions No itemized deductions All itemized deductions
Payments Only withholding shown on Form(s) W-2 and 1099-R
  • Withholding from all sources
  • Estimated tax payments
  • Payments made with extension
  • Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
Tax Credits
  • California earned income tax credit
  • Personal exemption credit
  • Senior exemption credit
  • Up to three dependent exemption credits
  • Nonrefundable renter’s credit
All tax credits
Other Taxes Only tax computed using the 540 2EZ Table All taxes

Patarimas:

If you qualify to use Form 540 2EZ, you may be eligible to use CalFile.

Visit ftb.ca.gov and search for calfile. It’s fast, easy, and free.

If you don’t qualify for CalFile, you qualify for e-file.

Go to ftb.ca.gov and search for efile options.

2018 Instructions for Form 540 — California Resident Income Tax Return

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).

Before You Begin

Complete your federal income tax return Form 1040, U.S. Individual Income Tax Return, before you begin your Form 540, California Resident Income Tax Return. Use information from your federal income tax return to complete your Form 540. Complete and mail Form 540 by April 15, 2019. If unable to mail your tax return by this date, see page 2.

Tip: You may qualify for the federal earned income credit. See page 2 for more information.

Note: The lines on Form 540 are numbered with gaps in the line number sequence. For example, lines 20 through 30 do not appear on Form 540, so the line number that follows line 19 on Form 540 is line 31.

Atsargiai: Form 540 has five sides. When filing Form 540, you must send all five sides to the Franchise Tax Board (FTB).

If you need to amend your California resident income tax return, complete an amended Form 540 and check the box at the top of Form 540 indicating AMENDED return. Attach Schedule X, California Explanation of Amended Return Changes, to the amended Form 540. For specific instructions, see “Instructions for Filing a 2018 Amended Return” on page 29.

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) or individual taxpayer identification number(s) at the top of Form 540, Side 1.
  • Print numbers and CAPITAL LETTERS between the combed lines. Be sure to line up dollar amounts.
  • If you do not have an entry for a line, leave it blank unless the instructions for a line specifically tell you to enter -0-. Do not enter a dash, or the word “NONE.”

Name(s) and Address

Print your first name, middle initial, last name, and street address in the spaces provided at the top of the form.

Suffix

Use the Suffix field for generational name suffixes such as “SR”, “JR”, “III”, “IV”. Do not enter academic, professional, or honorary suffixes.

Papildoma informacija

Use the Additional Information field for “In-Care-Of” name and other supplemental address information only.

Foreign Address

If you have a foreign address, follow the country’s practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. Do not abbreviate the country name.

Principal Business Activity (PBA) Code

For federal Schedule C (Form 1040), Profit or Loss From Business (Sole Proprietorship) business filers, enter the numeric PBA code from federal Schedule C (Form 1040), line B.

Date of Birth (DOB)

Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing status is married/RDP filing jointly or married/RDP filing separately, enter the DOBs in the same order as the names.

Prior Name

If you or your spouse/RDP filed your 2017 tax return under a different last name, write the last name tik from the 2017 tax return.

Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)

Enter your SSN in the spaces provided. If filing a joint tax return, enter the SSNs in the same order as the names.

If you do not have an SSN because you are a nonresident or resident alien for federal tax purposes, and the Internal Revenue Service (IRS) issued you an ITIN, enter the ITIN in the space for the SSN. An ITIN is a tax processing number issued by the IRS to foreign nationals and others who have a federal tax filing requirement and do not qualify for an SSN. It is a nine-digit number that always starts with the number 9.

Filing Status

Line 1 through Line 5 – Filing Status

Check only one box for line 1 through line 5. Enter the required additional information if you checked the box on line 3 or line 5. For filing status requirements, see page 3.

Use the same filing status for California that you used for your federal income tax return.

Exception: If you file a joint tax return for federal, you may file separately for California if either spouse was:

  • An active member of the United States armed forces or any auxiliary military branch during 2018.
  • A nonresident for the entire year and had no income from California sources during 2018.

    Caution – Community Property States: If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception.

If you had no federal filing requirement, use the same filing status for California you would have used to file a federal income tax return.

Registered domestic partners (RDPs) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for California. If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership.

If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2018, you must file the Long or Short Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.

Exemptions

Line 6 – Can be Claimed as Dependent

Automated Phone code: 601

Check the box on line 6 if someone else can claim you or your spouse/RDP as a dependent on their tax return, even if they chose not to.

Line 7 – Personal Exemptions

Did you check the box on line 6?

No
Follow the instructions on line 7.
Taip
Ignore the instructions on line 7. Instead, enter in the box on line 7 the amount shown below for your filing status:

  • Single or married/RDP filing separately, enter -0-.
  • Head of household, enter -0-.
  • Married/RDP filing jointly and both you and your spouse/RDP can be claimed as dependents, enter -0-.
  • Married/RDP filing jointly and only one spouse/RDP can be claimed as a dependent, enter 1.

Do not claim this credit if someone else can claim you as a dependent on their tax return.

Line 8 – Blind Exemptions

The first year you claim this exemption credit, attach a doctor’s statement to the back of Form 540 indicating you or your spouse/RDP are visually impaired. If you e-file, attach any requested forms, schedules and documents according to your software’s instructions. Visually impaired means not capable of seeing better than 20/200 while wearing glasses or contact lenses, or if your field of vision is not more than 20 degrees.

Do not claim this credit if someone else can claim you as a dependent on their tax return.

Line 9 – Senior Exemptions

If you were 65 years of age or older by December 31, 2018,* you should claim an additional exemption credit on line 9. If you are married/or an RDP, each spouse/RDP 65 years of age or older should claim an additional credit. You may contribute all or part of this credit to the California Seniors Special Fund. See “Voluntary Contribution Fund Descriptions” for more information.

*If your 65th birthday is on January 1, 2019, you are considered to be age 65 on December 31, 2018.

Do not claim this credit if someone else can claim you as a dependent on their tax return.

Line 10 – Dependent Exemptions

To claim an exemption credit for each of your dependents, you must write each dependent’s first and last name, SSN and relationship to you in the space provided. If you are claiming more than three dependents, attach a statement with the required dependent information to your tax return. Count the number of dependents listed and enter the total in the box on line 10. Multiply the number you entered by the pre-printed dollar amount and enter the result.

If your dependent child was born and died in 2018 and you do not have an SSN for the child, enter “Died” in the space provided for the SSN and include a copy of the child’s birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you e-file, attach any requested forms, schedules and documents according to your software’s instructions.

Line 11 – Exemption Amount

Add line 7 through line 10 and enter the total dollar amount of all exemptions for personal, blind, senior, and dependent.

Taxable Income

Refer to your completed federal income tax return to complete this section.

Line 12 – State Wages

Automated Phone code: 204

Enter the total amount of your state wages from all states from each of your Form(s) W-2, Wage and Tax Statement. This amount appears on Form W-2, box 16.

If you received wages and do not have a Form W-2, see “Attachments to your tax return.”

Line 13 – Federal Adjusted Gross Income (AGI) from Form 1040, line 7

RDPs who file a California tax return as married/RDP filing jointly and have no RDP adjustments between federal and California, combine their individual AGIs from their federal tax returns filed with the IRS. Enter the combined AGI on line 13.

RDP adjustments include but are not limited to the following:

  • Transfer of property between spouses/RDPs
  • Capital loss
  • Transactions between spouses/RDPs
  • Sale of residence
  • Dependent care assistance
  • Investment interest
  • Qualified residence interest acquisition loan & equity loan
  • Expense depreciation property limits
  • Individual Retirement Account
  • Interest education loan
  • Rental real estate passive loss
  • Rollover of publicly traded securities gain into specialized small business investment companies

RDPs filing as married/RDP filing separately, former RDPs filing separately, and RDPs with RDP adjustments will use the California RDP Adjustments Worksheet in FTB Pub. 737, Tax Information for Registered Domestic Partners, or complete a federal pro forma Form 1040. Transfer the amount from the California RDP Adjustments Worksheet, line 37, column D, or federal pro forma Form 1040, line 7, to Form 540, line 13.

Line 14 – California Adjustments – Subtractions (from Schedule CA (540), line 37, column B)

If there are no differences between your federal and California income or deductions, do not file a Schedule CA (540), California Adjustments — Residents.

If there are differences between your federal and California income, i.e. social security, complete Schedule CA (540). Follow the instructions for Schedule CA (540). Enter on line 14 the amount from Schedule CA (540), line 37, column B. If a negative amount, see Schedule CA (540), line 37 instructions.

Line 15 – Subtotal

Subtract the amount on line 14 from the amount on line 13. Enter the result on line 15. If the amount on line 13 is less than zero, combine the amounts on line 13 and line 14 and enter the result in parentheses. For example: “(12,325).”

Line 16 – California Adjustments – Additions (from Schedule CA (540), line 37, column C)

If there are differences between your federal and California deductions, complete Schedule CA (540). Follow the instructions for Schedule CA (540). Enter on line 16 the amount from Schedule CA (540), line 37, column C. If a negative amount, see Schedule CA (540), line 37 instructions.

Line 18 – California Itemized Deductions or California Standard Deduction

Decide whether to itemize your charitable contributions, medical expenses, mortgage interest paid, taxes, etc., or take the standard deduction. Your California income tax will be less if you take the didesnis of:

  • Your California itemized deductions.
  • Your California standard deduction.

California itemized deductions may be limited based on federal AGI. To compute limitations, use Schedule CA (540). RDPs use your recalculated federal AGI to figure your itemized deductions.

On federal tax returns, individual taxpayers who claim the standard deduction are allowed an additional deduction for net disaster losses. For California, deductions for disaster losses are only allowed for those individual taxpayers who itemized their deductions.

If married/or an RDP and filing separate tax returns, you and your spouse/RDP must either both itemize your deductions (even if the itemized deductions of one spouse/RDP are less than the standard deduction) or both take the standard deduction.

If someone else can claim you as a dependent, you may claim the greater of the standard deduction or your itemized deductions. To figure your standard deduction, use the Form 540 – California Standard Deduction Worksheet for Dependents.

Itemized deductions.

Figure your California itemized deductions by completing Schedule CA (540), Part II, lines 1 through 30. Enter the result on Form 540, line 18.

If you did not itemize deductions on your federal income tax return but will itemize deductions for your Form 540, first complete federal Schedule A (Form 1040), Itemized Deductions. Then check the box on Side 2, Part II of the Schedule CA (540) and complete Part II. Attach both the federal Schedule A (Form 1040) and California Schedule CA (540) to the back of your tax return.

Standard deduction.

Find your standard deduction on the California Standard Deduction Chart for Most People. If you checked the box on Form 540, line 6, use the California Standard Deduction Worksheet for Dependents.

California Standard Deduction Chart for Most People

Do not use this chart if your parent, or someone else, can claim you (or your spouse/RDP) as a dependent on their tax return.

Your Filing Status Enter On Line 18
1 – Single $4,401
2 – Married/RDP filing jointly $8,802
3 – Married/RDP filing separately $4,401
4 – Head of household $8,802
5 – Qualifying widow(er) $8,802

The California standard deduction amounts are less than the federal standard deduction amounts.

California Standard Deduction Worksheet for Dependents

Use this worksheet only if your parent, or someone else, can claim you (or your spouse/RDP) as a dependent on their return. Use whole dollars only.

  1. Enter your earned income from: line 2 of the “Standard Deduction Worksheet for Dependents’’ in the instructions for federal Form 1040.
  2. Minimum standard deduction: $1,050.00.
  3. Enter the larger of line 1 or line 2 here.
  4. Enter the amount shown for your filing status:
    • Single or married/RDP filing separately, enter $4,401.
    • Married/RDP filing jointly, head of household, or qualifying widow(er), enter $8,802.
  5. Standard deduction. Enter the mažesnis of line 3 or line 4 here and on Form 540, line 18.

Line 19 – Taxable Income

Capital Construction Fund (CCF)

If you claim a deduction on your federal Form 1040, line 10 for the contribution made to a capital construction fund set up under the Merchant Marine Act of 1936, reduce the amount you would otherwise enter on line 19 by the amount of the deduction. Next to line 19, enter “CCF” and the amount of the deduction. For details, see federal Publication 595, Capital Construction Fund for Commercial Fishermen.

Tax

When figuring your tax, use the correct filing status and taxable income amount.

Line 31 – Tax

To figure your tax, use one of the following methods and check the matching box on line 31:

  • Tax Table. If your taxable income on line 19 is $100,000 or less, use the tax table beginning on page 87. Use the correct filing status column in the tax table.
  • Tax Rate Schedules. If your taxable income on line 19 is over $100,000, use the tax rate schedule for your filing status on page 93.
  • FTB 3800. Generally, use form FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child who was 18 and under or a student under age 24 on January 1, 2019, and who had more than $2,100 of investment income. Attach form FTB 3800 to the child’s Form 540.
  • FTB 3803. If, as a parent, you elect to report your child’s interest and dividend income of $10,500 or less (but not less than $1,050) on your tax return, complete form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends. File a separate form FTB 3803 for each child whose income you elect to include on your Form 540. Add the amount of tax, if any, from each form FTB 3803, line 9, to the amount of your tax from the tax table or tax rate schedules and enter the result on Form 540, line 31. Attach form(s) FTB 3803 to your tax return.

To prevent possible delays in processing your tax return or refund, enter the correct tax amount on this line. To automatically figure your tax or to verify your tax calculation, use our online tax calculator. Go to ftb.ca.gov/tax-rates.

Tip: CalFile or e-file and you won’t have to do the math. Go to and search for efile.

Line 32 – Exemption Credits

Exemption credits reduce your tax. If your federal adjusted gross income (AGI) on line 13 is more than the amount shown below for your filing status, your credits will be limited.

For purposes of computing limitations based upon AGI, RDPs, recalculate their AGI using a federal pro forma or California RDP Adjustments Worksheet (located in FTB Pub. 737). If your recalculated federal AGI is more than the amount shown below for your filing status, your credits will be limited.

If your filing status is: Is line 13 more than:
Single or married/RDP filing separately $194,504
Married/RDP filing jointly or qualifying widow(er) $389,013
Head of household $291,760
Taip
Complete the AGI Limitation Worksheet below.
No
Follow the instructions on Form 540, line 32.
AGI Limitation Worksheet

Use whole dollars only.

  1. Enter the amount from line 13.
  2. Enter the amount for your filing status on line b:
    • Single or married/RDP filing separately: $194,504
    • Married/RDP filing jointly or qualifying widow(er): $389,013
    • Head of household: $291,760
  3. Subtract line b from line a.
  4. Divide line c by $2,500 ($1,250 if married/RDP filing separately). If the result is not a whole number, round it to the next higher whole number.
  5. Multiply line d by $6.
  6. Add the numbers from the boxes on lines 7, 8, and 9 (not the dollar amounts).
  7. Multiply line e by line f.
  8. Add the total dollar amount from lines 7, 8, and 9.
  9. Subtract line g from line h. If zero or less, enter -0-.
  10. Enter the number from the box on line 10 (not the dollar amount).
  11. Multiply line e by line j.
  12. Enter the dollar amount from line 10.
  13. Subtract line k from line l. If zero or less, enter -0-.
  14. Add line i and line m. Enter the result here and on line 32.

Line 34 – Tax from Schedule G-1 and Form FTB 5870A

If you received a qualified lump-sum distribution in 2018 and you were born before January 2, 1936, get California Schedule G-1, Tax on Lump-Sum Distributions, to figure your tax by special methods that may result in less tax. Attach Schedule G-1 to your tax return.

If you received accumulation distributions from foreign trusts or from certain domestic trusts, get form FTB 5870A, Tax on Accumulation Distribution of Trusts, to figure the additional tax. Attach form FTB 5870A to your tax return.

To get these forms, see “Order Forms and Publications.”

Special Credits and Nonrefundable Credits

A variety of California tax credits are available to reduce your tax if you qualify. To figure and claim most special credits, you must complete a separate form or schedule and attach it to your Form 540. The Credit Chart on page 25 describes the credits and provides the name, credit code, and number of the required form or schedule. Many credits are limited to a certain percentage or a certain dollar amount. In addition, the total amount you may claim for all credits is limited by tentative minimum tax (TMT); go to Box A to see if your credits are limited.

If you are not claiming any special credits go to line 40 and line 46 to see if you qualify for the nonrefundable child and dependent care expenses credit or the nonrefundable renter’s credit.

Box A

Did you complete federal Schedule C, D, E, or F et claim or receive any of the following (Note: If your business gross receipts are less than $1,000,000 from all trades or businesses, you do not have to report alternative minimum tax (AMT). For more information, see line 61 instructions.):

  • Accelerated depreciation in excess of straight-line
  • Intangible drilling costs
  • Depletion
  • Circulation expenditures
  • Research and experimental expenditures
  • Mining exploration/development costs
  • Amortization of pollution control facilities
  • Income/loss from tax shelter farm activities
  • Income/loss from passive activities
  • Income from long-term contracts using the percentage of completion method
  • Pass-through AMT adjustment from an estate or trust reported on Schedule K-1 (541)
Taip
Complete Schedule P (540). See “Order Forms and Publications.”
No
Go to Box B.

Box B

Did you claim or receive any of the following:

  • Investment interest expense. Automated Phone code: 226
  • Income from incentive stock options in excess of the amount reported on your tax return. Automated Phone code: 225
  • Income from installment sales of certain property
Taip
Complete Schedule P (540). See “Order Forms and Publications.”
No
Go to Box C.

Box C

If your filing status is: Is Form 540, line 17 more than:
Single or head of household $268,237
Married/RDP filing jointly or qualifying widow(er) $357,650
Married/RDP filing separately $178,822
Taip
Complete Schedule P (540). See “Order Forms and Publications.”
No
Your credits are not limited. Go to the instructions for line 40.

Line 40 – Nonrefundable Child and Dependent Care Expenses Credit

Claim this credit if you paid someone to care for your qualifying child under the age of 13, other dependent who is physically or mentally incapable of caring for him or herself, or spouse/RDP if physically or mentally incapable of caring for him or herself. The care must be provided in California. To claim this credit, your federal AGI must be $100,000 or less and you must complete and attach form FTB 3506, Child and Dependent Care Expenses Credit, included in this booklet.

Line 43 through Line 45 – Additional Special Credits

A code identifies each credit. To claim only one or two credits, enter the credit name, code, and amount of the credit on line 43 and line 44.

To claim more than two credits, use Schedule P (540), Part III. See Schedule P (540) instructions, “How to Claim Your Credits.”

Important: Attach Schedule P (540) and any supporting schedules or statements to your Form 540.

Carryovers: If you claim a credit with carryover provisions and the amount of the credit available this year exceeds your tax, carry over any excess credit to future years until the credit is used (unless the carryover period is a fixed number of years). If you claim a credit carryover for an expired credit, use form FTB 3540, Credit Carryover and Recapture Summary, to figure the amount of the credit. Otherwise, enter the amount of the credit on Schedule P (540), Part III, and nereikia attach form FTB 3540.

Credit for Joint Custody Head of Household — Code 170

You may ne claim this credit if you used the married/RDP filing jointly, head of household, or qualifying widow(er) filing status.

Claim the credit if unmarried and not an RDP at the end of 2018 (or if married/or an RDP, you lived apart from your spouse/RDP for all of 2018 and you used the married/RDP filing separately filing status); and if you furnished more than one-half the household expenses for your home that also served as the main home of your child, step-child, or grandchild for at least 146 days but not more than 219 days of the taxable year. If the child is married/or an RDP, you must be entitled to claim a dependent exemption credit for the child.

Also, the custody arrangement for the child must be part of a decree of dissolution or legal separation or part of a written agreement between the parents where the proceedings have been initiated, but a decree of dissolution or legal separation has not yet been issued.

Use the worksheet below to figure the Joint Custody Head of Household credit using whole dollars only.

  1. Enter the amount from Form 540, line 35.
  2. Credit percentage — 30%: × .30
  3. Credit amount. Multiply line 1 by line 2.
    Enter the result or $469, whichever is less.

If you qualify for the Credit for Joint Custody Head of Household and the Credit for Dependent Parent, claim only one credit. Select the credit that allows the maximum benefit.

Credit for Dependent Parent — Code 173

You may ne claim the Credit for Dependent Parent if you used the single, head of household, qualifying widow(er), or married/RDP filing jointly filing status.

Claim this credit only if all of the following apply:

  • You were married/or an RDP at the end of 2018 and you used the married/RDP filing separately filing status.
  • Your spouse/RDP was not a member of your household during the last six months of the year.
  • You furnished over one-half the household expenses for your dependent mother’s or father’s home, whether or not she or he lived in your home.

To figure the amount of this credit, use the worksheet for the Credit for Joint Custody Head of Household. If you qualify for the Credit for Joint Custody Head of Household and the Credit for Dependent Parent, claim only one. Select the credit that will allow the maximum benefit.

Credit for Senior Head of Household — Code 163

You may claim this credit if you:

  • Were 65 years of age or older on December 31, 2018.*
  • Qualified as a head of household in 2016 or 2017 by providing a household for a qualifying individual who died during 2016 or 2017.
  • Did not have AGI over $76,082 for 2018.

*If your 65th birthday is on January 1, 2019, you are considered to be age 65 on December 31, 2018.

If you meet all the conditions listed above, you do not need to qualify to use the head of household filing status for 2018 in order to claim this credit.

Use this worksheet to figure this credit using whole dollars only.

  1. Enter the amount from Form 540, line 19.
  2. Credit percentage — 2%: × .02
  3. Credit amount. Multiply line 1 by line 2.
    Enter the result or $1,434, whichever is less.
Credit for Child Adoption Costs — Code 197

For the year in which an adoption decree or an order of adoption is entered (e.g., adoption is final), claim a credit for 50% of the cost of adopting a child who was tiek:

  • A citizen or legal resident of the United States.
  • Viduje konors globa of a California public agency or a California political subdivision.

Treat a prior unsuccessful attempt to adopt a child (even when the costs were incurred in a prior year) and a later successful adoption of a different child as one effort when computing the cost of adopting the child. Include the following costs if directly related to the adoption process:

  • Fees for Department of Social Services or a licensed adoption agency.
  • Medical expenses not reimbursed by insurance.
  • Travel expenses for the adoptive family.

Note:

  • This credit does not apply when a child is adopted from another country or another state, or was not in the custody of a California public agency or a California political subdivision.
  • Any deduction for the expenses used to claim this credit must be reduced by the amount of the child adoption costs credit claimed.

Use the worksheet below to figure this credit using whole dollars only. If more than one adoption qualifies for this credit, complete a separate worksheet for each adoption. The maximum credit is limited to $2,500 per minor child.

  1. Enter qualifying costs for the child.
  2. Credit percentage — 50%: x .50
  3. Credit amount. Multiply line 1 by line 2.
    Do not enter more than $2,500.

Your allowable credit is limited to $2,500 for 2018. Carry over the excess credit to future years until the credit is used.

Line 46 – Nonrefundable Renter’s Credit

If you paid rent for at least six months in 2018 on your principal residence located in California you may qualify to claim the nonrefundable renter’s credit which may reduce your tax. Complete the qualification record on page 22.

Line 48

Subtract the amount on line 47 from the amount on line 35. Enter the result on line 48. If the amount on line 47 is more than the amount on line 35, enter -0-.

Other Taxes

Attach the specific form or statement required for each item below.

Line 61 – Alternative Minimum Tax (AMT)

If you claim certain types of deductions, exclusions, and credits, you may owe AMT if your total income is more than:

  • $95,373 married/RDP filing jointly or qualifying widow(er)
  • $71,531 single or head of household
  • $47,685 married/RDP filing separately

A child under age 19 or a student under age 24 may owe AMT if the sum of the amount on line 19 (taxable income) and any preference items listed on Schedule P (540) and included on the return is more than the sum of $7,600 and the child’s earned income.

AMT income does not include income, adjustments, and items of tax preference related to any trade or business of a qualified taxpayer who has gross receipts, less returns and allowances, during the taxable year of less than $1,000,000 from visi trades or businesses.

Get Schedule P (540) for more information. See “Order Forms and Publications.”

Line 62 – Mental Health Services Tax

If your taxable income is more than $1,000,000, compute the Mental Health Services Tax using whole dollars only:

  1. Taxable income from Form 540, line 19.
  2. Less: $(1,000,000)
  3. Subtotal
  4. Tax rate – 1%: x .01
  5. Mental Health Services Tax – Multiply line 3 by line 4. Enter this amount here and on line 62.

Line 63 – Other Taxes and Credit Recapture

If you received an early distribution of a qualified retirement plan and were required to report additional tax on your federal tax return, you may also be required to report additional tax on your California tax return. Get form FTB 3805P, Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts. If required to report additional tax, report it on line 63 and write “FTB 3805P” to the left of the amount.

California conforms to federal law for income received under IRC Section 409A on a nonqualified deferred compensation (NQDC) plan and discounted stock options and stock appreciation rights. Income received under IRC Section 409A is subject to an additional 5% tax of the amount required to be included in income plus interest. Include the additional tax, if any, on line 63. Write “NQDC” on the dotted line to the left of the amount.

If you owe interest on deferred tax from installment obligations, include the additional tax, if any, in the amount you enter on line 63. Write “IRC Section 453A interest” and the amount on the dotted line to the left of the amount on line 63.

If you used form(s):

  • FTB 3540, Credit Carryover and Recapture Summary
  • FTB 3554, New Employment Credit
  • FTB 3805Z, Enterprise Zone Deduction and Credit Summary
  • FTB 3807, Local Agency Military Base Recovery Area Deduction and Credit Summary

Include the additional tax for credit recapture, if any, on line 63. Write the form number and the amount on the dotted line to the left of the amount on line 63.

Payments

To avoid a delay in the processing of your tax return, enter the correct amounts on line 71 through line 74.

Line 71 – California Income Tax Withheld

Enter the total California income tax withheld from your:

  • Form(s) W-2, Wage and Tax Statement, box 17
  • Form(s) W-2G, Certain Gambling Winnings, box 15
  • Form(s) 1099-DIV, Dividends and Distributions, box 15
  • Form(s) 1099-INT, Interest Income, box 17
  • Form(s) 1099-MISC, Miscellaneous Income, box 16
  • Form(s) 1099-OID, Original Issue Discount, box 14
  • Form(s) 1099-R, Distributions from Pensions, Annuities, Retirement, or Profit Sharing Plans, IRAs, Insurance Contracts, etc., box 12

Do not include city, local, or county tax withheld, tax withheld by other states, or nonconsenting nonresident (NCNR) member’s tax from Schedule K-1 (568), line 15e. Do not include withholding from Forms 592-B, Resident and Nonresident Withholding Tax Statement, or Form 593, Real Estate Withholding Tax Statement, on this line. For more details, see instructions for line 73.

Generally, tax should not be withheld on federal Form 1099-MISC. If you want to pre-pay tax on income reported on federal Form 1099-MISC, use Form 540-ES, Estimated Tax for Individuals.

Line 72 – 2018 CA Estimated Tax and Other Payments

Enter the total of any:

  • California estimated tax payments you made using 2018 Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.
  • Overpayment from your 2017 California income tax return that you applied to your 2018 estimated tax.
  • Payment you sent with form FTB 3519, Payment for Automatic Extension for Individuals.
  • California estimated tax payments made on your behalf by an estate, trust, or S corporation on Schedule K-1 (541) or Schedule K-1 (100S).

Tip: To view payments made or get your current account balance, go to ftb.ca.gov and login or register for MyFTB.

If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments. If you want the estimated tax payments to be divided, notify the FTB before you file the tax returns so the payments can be applied to the proper account. The FTB will accept in writing, any divorce agreement (or court-ordered settlement) or a statement showing the allocation of the payments along with a notarized signature of both taxpayers.

Send statements to:

JOINT ESTIMATED CREDIT ALLOCATION MS F283
TAXPAYER SERVICES CENTER
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-0040

If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid. Attach a statement to the front of Form 540 explaining that payments were made under both SSNs. If you e-file, attach any requested forms, schedules and according to your software’s instructions.

You do not have to make estimated tax payments if you are a nonresident or new resident of California in 2019 and did not have a California tax liability in 2018.

Line 73 – Withholding (Form 592-B and/or 593)

Enter the total of California withholding from Form 592-B and Form 593. Attach a copy of Form(s) 592-B and 593 to the lower front of Form 540, Side 1.

If your filing status changed after escrow closed and before filing your California tax return, please contact us at 888.792.4900, prior to filing your California tax return, for instructions on how to claim your withholding credit.

Atsargiai: Do not include withholding from federal Form(s) W-2, W-2G, or 1099, or NCNR member’s tax from Schedule K-1 (568), line 15e on this line.

Line 74 – Excess California SDI (or VPDI) Withheld

You may claim a credit for excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) if you meet visi of the following conditions:

  • You had two or more California employers during 2018.
  • You received more than $114,967 in gross wages from California sources.
  • The amounts of SDI (or VPDI) withheld appear on your Form(s) W-2. Be sure to attach your Form(s) W-2 to the lower front of your Form 540.

If SDI (or VPDI) was withheld from your wages by a single employer, at more than 1.00% of your gross wages, you may not claim excess SDI (or VPDI) on your Form 540. Contact the employer for a refund.

To determine the amount to enter on line 74, complete the Excess SDI (or VPDI) Worksheet below. If married/RDP filing jointly, figure the amount of excess SDI (or VPDI) separately for each spouse/RDP.

Excess SDI (or VPDI) Worksheet

Use whole dollars only.

Follow the instructions below to figure the amount of excess SDI to enter on Form 540, line 74. If you are married/RDP and file a joint return, you must figure the amount of excess SDI (or VPDI) separately for each spouse/RDP.

You Your Spouse/RDP
1. Add amounts of SDI (or VPDI) withheld shown on your Forms W-2. Enter the total here.
2. 2018 SDI (or VPDI) limit $1,149.67 $1,149.67
3. Excess SDI (or VPDI) withheld. Subtract line 2 from line 1. Enter the results here. Combine the amounts on line 3 and enter the total, in whole dollars only on line 74.

If zero or less, enter -0- on line 74.

Line 75 – Earned Income Tax Credit (EITC)

Enter your Earned Income Tax Credit from form FTB 3514, California Earned Income Tax Credit.

Line 76

For the Claim of Right credit, follow the reporting instructions in Schedule CA (540), Part II, line 16 under the Claim of Right.

Claim of Right: If you are claiming the tax credit on your California tax return, include the amount of the credit in the total for this line. Write in “IRC 1341” and the amount of the credit to the left of the amount column.

To determine if you are entitled to this credit, refer to your prior year California Form 540, Form 540NR (Long or Short), or Schedule CA (540 or 540NR) to verify the amount was included in your CA taxable income. If the amount repaid under a “Claim of Right” was not originally taxed by California, you are not entitled to claim the credit.

Use Tax

Line 91 – Use Tax.

You are required to enter a number on this line. If the amount due is zero, you must check the applicable box to indicate that you either owe no use tax, or you paid your use tax obligation directly to the California Department of Tax and Fee Administration.

You may owe use tax if you make purchases from out-of-state retailers (for example, purchases made by telephone, online, by mail, or in person) where California sales or use tax was not paid and you use those items in California.

If you have questions about whether a purchase is taxable, go to the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115 or (TTY) 711 (for hearing and speech disabilities).

Some taxpayers are required to report business purchases subject to use tax directly to the California Department of Tax and Fee Administration. However, they may report certain personal purchases subject to use tax on the FTB income tax return.

You may not report business purchases subject to use tax on your income tax return if you:

  • Have or are required to hold a California seller’s permit.
  • Receive $100,000 or more per year in gross receipts from business operations.
  • Are otherwise registered or required to be registered with the California Department of Tax and Fee Administration to report use tax.

Note: You may not report use tax on your income tax return for certain types of transactions. These types of transactions are described in detail below in the instructions.

The Use Tax Worksheet and Estimated Use Tax Lookup Table will help you determine how much use tax to report. If you owe use tax but you do not report it on your income tax return, you must report and pay the tax to the California Department of Tax and Fee Administration. For information on how to report use tax directly to the California Department of Tax and Fee Administration, go to their website at cdtfa.ca.gov and type “Find Information About Use Tax” in the search bar.

Failure to report and pay timely may result in the assessment of interest, penalties, and fees.

See page 27 for a general explanation of California use tax.

Use Tax Worksheet

You must use the Use Tax Worksheet to calculate your use tax liability, if any of these apply:

  • You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate.
  • You owe use tax on any item purchased for use in a trade or business and you are not registered or required to be registered with the California Department of Tax and Fee Administration to report sales or use tax.
  • You owe use tax on purchases of individual items with a purchase price of $1,000 or more each.

Example 1:

You purchased a television for $2,000 from an out-of-state retailer that did not collect tax. You must use the Use Tax Worksheet to calculate the tax due on the price of the television, since the price of the television is $1,000 or more.

Example 2:

You purchased a computer monitor for $300, a rare coin for $500, and designer clothing for $250 from out-of-state retailers that did not collect tax. Although the total price of all the items is $1,050, the price of each item is less than $1,000. Since none of these individual items are $1,000 or more, you are not required to use the Use Tax Worksheet and may choose to use the Estimated Use Tax Lookup Table.

If you have a combination of individual non-business items purchased for $1,000 or more each, and/or items purchased for use in a trade or business in addition to individual, non-business items purchased for less than $1,000, you may either:

  • Use the Use Tax Worksheet to compute use tax due on all purchases, or
  • Use the Use Tax Worksheet to compute use tax due on all individual items purchased for $1,000 or more plus all items purchased for use in a trade or business.
  • Use the Estimated Use Tax Lookup Table to estimate the use tax due on individual, non-business items purchased for less than $1,000, then add the amounts and report the total use tax on Line 91.

Example 3:

The total price of the items you purchased from out-of-state retailers that did not collect use tax is $2,300, which includes a $1,000 television, a $900 painting, and a $400 table for your living room.

  • You may choose to calculate the use tax due on the total price of $2,300 using the Use Tax Worksheet, or
  • You may choose to calculate the use tax due on the $1,000 price of the television using the Use Tax Worksheet and estimate your use tax liability for the painting and table by using the Estimated Use Tax Lookup Table, then add the amounts and report the total use tax on Line 91.

Use Tax Worksheet (See Instructions Below)

Use whole dollars only

  1. Enter purchases from out-of-state sellers made without payment of California sales/use tax. If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, only enter purchases of items with a purchase price of $1,000 or more plus items purchased for use in a trade or business not registered with the California Department of Tax and Fee Administration.
  2. Enter the applicable sales and use tax rate.
  3. Multiply Line 1 by the tax rate on Line 2. Enter result here.
  4. If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table. If all of your purchases are included in Line 1, enter -0-.
  5. Add Lines 3 and 4. This is your total use tax.
  6. Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions below.
  7. Subtract Line 6 from Line 5. This is the total use tax due. Enter the amount due on Line 91. If the amount is less than zero, enter -0-.
Worksheet, Line 1, Purchases Subject to Use Tax

Report purchases of items that would have been subject to sales tax if purchased from a California retailer unless your receipt shows that California tax was paid directly to the retailer. For example, generally, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine. For more information on nontaxable and exempt purchases, you may visit the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov.

  • Include handling charges.
  • Do not include any other state’s sales or use tax paid on the purchases.
  • Enter only purchases made during the year that corresponds with the tax return you are filing.
  • If you traveled to a foreign country and hand-carried items back to California, generally use tax is due on the purchase price of the goods you listed on your U.S. Customs Declaration less an $800 per-person exemption. For the hand carried items, you should report the amount of purchases in excess of the $800 per-person exemption. This $800 exemption does not apply to goods sent or shipped to California by mail or other common carrier. For goods sent or shipped, you should report the entire amount of the purchases.
  • If your filing status is “married/RDP filing separately,” you may elect to report one-half of the use tax due or the entire amount on your income tax return. If you elect to report one-half, your spouse/RDP may report the remaining half on his or her income tax return or on the individual use tax return available from the California Department of Tax and Fee Administration.

Note: You cannot report the following types of purchases on your income tax return.

  • Vehicles, vessels, and trailers that must be registered with the Department of Motor Vehicles.
  • Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code.
  • Vessels documented with the U.S. Coast Guard.
  • Aircraft.
  • Rental receipts from leasing machinery, equipment, vehicles, and other tangible personal property to your customers.
  • Cigarettes and tobacco products when the purchaser is registered with the California Department of Tax and Fee Administration as a cigarette and/or tobacco products consumer.
Worksheet, Line 2, Sales and Use Tax Rate

Enter the sales and use tax rate applicable to the place in California where the property was used, stored, consumed, or given away. To find your sales and use tax rate, please go to the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov and type “City and County Sales and Use Tax Rates” in the search bar. You may also call their Customer Service Center at 800.400.7115 or (TTY) 711 (for hearing and speech disabilities).

Worksheet, Line 6, Credit for Tax Paid to Another State

This is a credit for tax paid to other states on purchases reported on Line 1. You cannot claim a credit for more than the amount of use tax that is imposed on your use of property in this state. For example, if you paid $8.00 sales tax to another state for a purchase, and would have paid $6.00 in California, you can claim a credit of only $6.00 for that purchase.

Estimated Use Tax Lookup Table

You may use the Estimated Use Tax Lookup Table to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each. This option is only available if you are permitted to report use tax on your income tax return and you are not required to use the Use Tax Worksheet to calculate the use tax owed on all your purchases. Simply include the use tax liability that corresponds to your California Adjusted Gross Income (found on Line 17) and enter it on Line 91. You will not be assessed additional use tax on the individual non business items you purchased for less than $1,000 each.

You may not use the Estimated Use Tax Lookup Table to estimate and report the use tax due on purchases of items for use in your business or on purchases of individual non-business items you purchased for $1,000 or more each. See the instructions for the Use Tax Worksheet if you have a combination of purchases of individual non-business items for less than $1,000 each and purchases of individual non-business items for $1,000 or more.

Adjusted Gross Income (AGI) Range Use Tax Liability
Less Than $10,000 $2
$10,000 to $19,999 $7
$20,000 to $29,999 $11
$30,000 to $39,999 $16
$40,000 to $49,999 $21
$50,000 to $59,999 $25
$60,000 to $69,999 $30
$70,000 to $79,999 $34
$80,000 to $89,999 $39
$90,000 to $99,999 $44
$100,000 to $124,999 $52
$125,000 to $149,999 $63
$150,000 to $174,999 $75
$175,000 to $199,999 $86
More than $199,999 Multiply AGI by 0.046% (x0.00046)

Enter your use tax liability on Line 4 of the worksheet, or if you are not required to use the worksheet, enter the amount on Line 91 of your income tax return.

Overpaid Tax or Tax Due

To avoid delay in processing of your tax return, enter the correct amounts on line 94 through line 97.

If you received a refund for 2017, you may receive a federal Form 1099-G. The refund amount reported on your federal Form 1099-G will be different from the amount shown on your tax return if you claimed the refundable California Earned Income Tax Credit. This is because the credit is not part of the refund from withholding or estimated tax payments.

Line 94 – Overpaid Tax

If the amount on line 92 is more than the amount on line 64, your payments and credits are more than your tax. Subtract the amount on line 64 from the amount on line 92. Enter the result on line 94.

Line 95 – Amount You Want Applied to Your 2019 Estimated Tax

Apply all or part of the amount on line 94 to your estimated tax for 2019. Enter on line 95 the amount of line 94 that you want applied to your 2019 estimated tax.

An election to apply an overpayment to estimated tax is binding. Once the election is made, the overpayment cannot be applied to a deficiency after the due date of the tax return.

Line 96 – Overpaid Tax Available This Year

If you entered an amount on line 95, subtract it from the amount on line 94. Enter the result on line 96. Choose to have this entire amount refunded to you or make voluntary contributions from this amount. See “Voluntary Contribution Fund Descriptions” for more information.

Line 97 – Tax Due

If the amount on line 92 is less than the amount on line 64, subtract the amount on line 92 from the amount on line 64. Enter the result on line 97. Your tax is more than your payments and credits.

There is a penalty for not paying enough tax during the year. You may have to pay a penalty if:

  • The tax due on line 97 is $500 or more ($250 or more if married/RDP filing separately).
  • The amount of state income tax withheld on line 71 is less than 90% of the amount of your total tax on line 64.

If this applies to you, see instructions on line 113.

Increasing your withholding could eliminate the need to make a large payment with your tax return. To increase your withholding, complete EDD Form DE 4, Employee’s Withholding Allowance Certificate, and give it to your employer’s appropriate payroll staff. Get this form from your employer or by calling EDD at 888.745.3886. Download the DE 4 at edd.ca.gov or to use the online calculator, go to ftb.ca.gov and search for de 4.

Form DE 4 specifically adjusts your California state withholding and is not the same as the federal Form W-4, Employee’s Withholding Allowance Certificate.

Contributions

You can make voluntary contributions to the funds listed on Side 3 and Side 4. See “Voluntary Contributions Fund Descriptions” for more information.

You may also contribute any amount to the State Parks Protection Fund/Parks Pass Purchase. To receive a single annual park pass, your contribution must equal or exceed $195. When applicable, FTB will forward your name and address from your tax return to the Department of Parks and Recreation (DPR) who will issue a single Vehicle Day Use Annual Pass to you. Only one pass will be provided per tax return. You may contact DPR directly to purchase additional passes. If there is an error on your tax return in the computation of total contributions or if we disallow the contribution you requested because there is no credit available for the tax year, your name and address will ne be forwarded to DPR. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution. For more information go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.

Amount You Owe

Add or subtract correctly to figure the amount you owe.

Line 111 – Amount You Owe

If you do not have an amount on line 96, add the amount on line 93, line 97, and line 110, if any. Enter the result on line 111.

If you have an amount on line 96 and the amount on line 110 is more than line 96, subtract line 96 from line 110 and enter the difference on line 111.

To avoid a late filing penalty, file your Form 540 by the extended due date even if you cannot pay the amount you owe.

Mandatory Electronic Payments

You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original return with a total tax liability over $80,000. Once you meet this threshold, all subsequent payments regardless of amount, tax type, or taxable year must be remitted electronically. The first payment that would trigger the mandatory e-pay requirement does not have to be made electronically. Individuals that do not send the payment electronically will be subject to a 1% noncompliance penalty.

You can request a waiver from mandatory e-pay if one or more of the following is true:

  • You have not made an estimated tax or extension payment in excess of $20,000 during the current or previous taxable year.
  • Your total tax liability reported for the previous taxable year did not exceed $80,000.
  • The amount you paid is not representative of your total tax liability.

Electronic payments can be made using Web Pay on FTB’s website, electronic funds withdrawal (EFW) as part of the e-file return, or your credit card. For more information or to obtain the waiver form, go to ftb.ca.gov/e-pay.

Payment Options
  • Electronic Funds Withdrawal – Instead of paying by check or money order, use this convenient option if you e-file. Simply provide your bank information, amount you want to pay, and the date you want the balance due to be withdrawn from your account. Your tax preparation software will offer this option.
  • Web Pay – Pay the amount you owe using our secure online payment service. Go to ftb.ca.gov/pay for more information.
  • Credit Card – Use your Discover, MasterCard, Visa, or American Express card to pay your tax. If you pay by credit card, do not mail form FTB 3519 to us. Call 800.272.9829 or go to the Official Payments Corp. website at officialpayments.com, and use the jurisdiction code 1555. Official Payments Corp. charges a convenience fee for using this service.
  • Check or Money Order – Using black or blue ink, make your check or money order payable to the “Franchise Tax Board.” Do not send cash or other items of value (such as stamps, lottery tickets, foreign currency, and gift cards). Write your SSN or ITIN and “2018 Form 540” as applicable on the check or money order. Enclose, but nereikia staple, your payment with your tax return.

    Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. Do not combine your 2018 tax payment and any 2019 estimated tax payment in the same check. Prepare two separate checks and mail each in a separate envelope.

    If you e-filed your tax return, mail your check or money order with form FTB 3582, Payment Voucher for Individual e-filed Returns. Do not mail a copy of your e-filed tax return.

    A penalty may be imposed if your check is returned by your bank for insufficient funds.

Paying by Credit Card

Whether you e-file or file by mail, use your Discover, MasterCard, Visa, or American Express card to pay your personal income taxes (tax return balance due, extension payment, estimated tax payment, or tax due with bill notice). There is a convenience fee for this service. This fee is paid directly to Official Payments Corp. based on the amount of your tax payment.

Convenience Fee

  • 2.30% of the tax amount charged (rounded to the nearest cent)
  • Minimum fee: $1

Example:

  • Tax Payment = $753.56
  • Convenience Fee = $17.33

When will my payments be effective?

Your payment is effective on the date you charge it.

What if I change my mind?

If you pay your tax liability by credit card and later reverse the credit card transaction, you may be subject to penalties, interest, and other fees imposed by the FTB for nonpayment or late payment of your tax liability.

How do I use my credit card to pay my income tax bill?

Once you have determined the type of payment and how much you owe, have the following ready:

  • Your Discover, MasterCard, Visa, or American Express card
  • Credit card number
  • Expiration date
  • Amount you are paying
  • Your and your spouse’s/RDP’s SSN or ITIN
  • First 4 letters of your and your spouse’s/RDP’s last name
  • Taxable year
  • Home phone number (including area code)
  • ZIP Code for address where your monthly credit card bill is sent
  • FTB Jurisdiction Code: 1555

Go to the Official Payments Corp. online payment center at officialpayments.com or call 800.2PAY.TAX or 800.272.9829 and follow the recorded instructions. Official Payments Corp. provides customer assistance at 877.297.7457 Monday through Friday, 5:00 a.m. to 5:00 p.m. PST.

Payment Date:

Confirmation Number:

If you cannot pay the full amount or can only make a partial payment for the amount shown on Form 540, line 114, see the information regarding Installment Payments in “Frequently Asked Questions” included in this booklet.

Interest and Penalties

If you file your tax return or pay your tax after the due date, you may owe interest and penalties on the tax due.

Do not reduce the amount on line 94 or increase the amount on line 97 by any penalty or interest amounts. Enter on Form 540, line 112 the amount of interest and penalties.

Line 112 – Interest and Penalties

Interest

Interest will be charged on any late filing or late payment penalty from the original due date of the return to the date paid. In addition, if other penalties are not paid within 15 days, interest will be charged from the date of the billing notice until the date of payment. Interest compounds daily and the interest rate is adjusted twice a year. The FTB website has a chart of interest rates in effect since 1976. Go to ftb.ca.gov and search for palūkanų normos.

Late Filing of Tax Return

If you do not file your tax return by October 15, 2019, you will incur a late filing penalty plus interest from the original due date of the tax return. The maximum total penalty is 25% of the tax not paid if the tax return is filed after October 15, 2019. The minimum penalty for filing a tax return more than 60 days late is $135 or 100% of the balance due, whichever is less.

Late Payment of Tax

If you fail to pay your total tax liability by April 15, 2019, you will incur a late payment penalty plus interest. The penalty is 5% of the tax not paid when due plus 1/2% for each month, or part of a month, the tax remains unpaid. We may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax shown on the return is paid by the original due date of the return. However, the imposition of interest is mandatory. If, after April 15, 2019, you find that your estimate of tax due was too low, pay the additional tax as soon as possible to avoid or minimize further accumulation of penalties and interest.

Penalties

To avoid late payment penalties for use tax, you must report and pay the use tax with a timely filed income tax return, or California Individual Use Tax return.

Other Penalties

We may impose other penalties if a payment is returned for insufficient funds. We may also impose penalties for negligence, substantial understatement of tax, and fraud.

Line 113 – Underpayment of Estimated Tax

You may be subject to an estimated tax penalty if any of the following is true:

  • Your withholding and credits are less than 90% of your current tax year liability.
  • Your withholding and credits are less than 100% of your prior year tax liability (110% if AGI is more than $150,000 or $75,000 if married/RDP filing separately).
  • You did not pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/RDP filing separately).
  • You did not make the required estimate payments, if you pay an installment after the date it is due, or if you underpay any installment, a penalty may be assessed on the portion of estimated tax that was underpaid from the due date of the installment to the date of payment or the due date of your return, whichever is earlier. Get the 2018 form FTB 5805 for more information.

The FTB can figure the penalty for you when you file your tax return and send you a bill.

Is line 97 less than $500 ($250 if married/RDP filing separately)?

Taip
Stop. You may not be subject to an estimated payment penalty.
No
Continue. You may be subject to an estimated payment penalty.

Is line 97 less than 10% of the amount on line 48? Form 540 filers: this excludes the tax on lump-sum distributions on Form 540, line 34.

Taip
Stop. You may not be subject to an estimated payment penalty.
No
You may be subject to an estimated payment penalty; get form FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries (or form FTB 5805F, Underpayment of Estimated Tax by Farmers and Fishermen).

The underpayment of estimated tax penalty shall not apply to the extent the underpayment of an installment was created or increased by any provision of law that is chaptered during and operative for the taxable year of the underpayment. To request a waiver of the underpayment of estimated tax penalty, get form FTB 5805 or form FTB 5805F. See “Where To Get Income Tax Forms and Publications.”

If you complete one of these forms, attach it to the back of your Form 540. Enter the amount of the penalty on line 113 and check the correct box on line 113. Complete and attach the form if you claim a waiver, use the annualized income installment method, or pay tax according to the schedule for farmers and fishermen, even if you do not owe a penalty.

See “Important Dates” for more information on estimated tax payments and how to avoid the underpayment penalty.

See the instructions for Form 540, line 114 for information about figuring your payment, if any.

Line 114 – Total Amount Due

Is there an amount on line 111?

Taip
Add line 111, line 112, and line 113. Enter the result on line 114. For payment options, see line 111 instructions.
No
Go to line 115.

Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.

Refund or No Amount Due

Line 115 – Refund or No Amount Due

Did you report amounts on line 110, line 112, or line 113?

No
Enter the amount from line 96 on line 115. This is your refund amount. If it is less than $1, attach a written statement to your Form 540 requesting the refund.
Taip
Combine the amounts from line 110, line 112, and line 113. If the result is:

  • Less than line 96, subtract the sum of line 110, line 112, and line 113 from line 96 and enter on line 115. This is your refund amount.
  • More than line 96, subtract line 96 from the sum of line 110, line 112, and line 113 and enter the result on line 114. This is your total amount due. For payment options, see line 111 instructions.

Direct Deposit (Refund Only)

Line 116 and Line 117 – Direct Deposit of Refund

Direct deposit is safe and convenient. To have your refund directly deposited into your bank account, fill in the account information on line 116 and line 117. Fill in the routing and account numbers and indicate the account type. Verify routing and account numbers with your financial institution. Do not attach a voided check or deposit slip. See the illustration below.

Individual taxpayers may request that their refund be electronically deposited into more than one checking or savings account. This allows more options for managing your refund. For example, you can request part of your refund go to your checking account to use now and the rest to your savings account to save for later.

The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check, the routing number is 250250025. The account number can be up to 17 characters and can include numbers and letters. Include hyphens but omit spaces and special symbols. On the sample check, the account number is 202020.

Check the appropriate box for the type of account. Do not check more than one box for each line.

Enter the portion of your refund you want directly deposited into each account. Each deposit must be at least $1. The total of line 116 and line 117 must equal the total amount of your refund on line 115. If line 116 and line 117 do not equal line 115, the FTB will issue a paper check.

Adjusted Refunds – If there is a change made to your refund, you will still receive your refund via direct deposit. For more information on direct deposit of adjusted refunds, go to ftb.ca.gov and search for direct deposit.

Atsargiai: Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers. The FTB is not responsible for a lost refund due to incorrect account information entered by you or your representative.

Prior to depositing the refund, FTB may first verify with your financial institution that the name on the account you designated to receive the direct deposit refund matches the name provided on the tax return. Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, the FTB will issue a paper check.

Direct Deposit for ScholarShare 529 College Savings Plans

If you have a ScholarShare 529 College Savings Plan account maintained by the ScholarShare Investment Board, you may have your refund directly deposited to your ScholarShare account.

Fill in the routing number, account type and account number. To obtain the nine-digit routing number go to scholarshare.com or call 800.544.5248. Check “Checking” as type of account. Enter your complete account number that includes (1) the “CA” prefix, (2) your four-digit investment portfolio number, and (3) your ScholarShare account number (for account numbers less than 11 digits, add leading zeros).

Screenshot showing inputs where routing and account number would be entered, and checkboxes showing the type of account: checking or savings.

Sign Your Tax Return

You must sign your tax return in the space provided on Form 540, Side 5. If you file a joint tax return, your spouse/RDP must also sign it.

Include your preferred phone number and email address in case the FTB needs to contact you regarding your tax return. By providing this information the FTB will be able to provide you better customer service.

Joint Tax Return.

If you file a joint tax return, both you and your spouse/RDP are generally responsible for the tax and any interest or penalties due on the tax return. This means that if one spouse/RDP does not pay the tax due, the other may be liable. See “Innocent Joint Filer Relief” under Additional Information section for more information.

Paid Preparer’s Information.

If you pay a person to prepare your Form 540, that person signs and completes the area at the bottom of Side 5 including an identification number. The IRS requires a paid tax preparer to get and use a preparer tax identification number (PTIN). If the preparer has a federal employer identification number (FEIN), it should be entered only in the space provided. A paid preparer must give you a copy of your tax return to keep for your records.

Third Party Designee.

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2018 tax return with the FTB, check the “Yes” box in the signature area of your tax return. Also print the designee’s name and telephone number.

If you check the “Yes” box you, and your spouse/RDP, if filing a joint tax return, are authorizing the FTB to call the designee to answer any questions that may arise during the processing of your tax return. You are also authorizing the designee to:

  • Give the FTB any information that is missing from your tax return.
  • Call the FTB for information about the processing of your tax return or the status of your refund or payments.
  • Receive copies of notices or transcripts related to your tax return, upon request.
  • Respond to certain FTB notices about math errors, offsets, and tax return preparation.

You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the FTB. If you want to expand or change the designee’s authorization, go to ftb.ca.gov/poa.

The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2019 tax return. This is April 15, 2020, for most people. If you wish to revoke the authorization before it ends, notify us by telephone at 800.852.5711 or by writing to Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0040, include your name, SSN, and the designee’s name.

Power of Attorney.

If another person prepared your tax return, he or she is not automatically granted access to your tax information in future dealings with us. At some point, you may wish to designate someone to act on your behalf in matters related or unrelated to this tax return (e.g., an audit examination). To protect your privacy, you must submit to us a legal document called a “Power of Attorney” (POA) authorizing another person to discuss or receive personal information about your income tax records.

For more information, go to ftb.ca.gov/poa.

Filing Your Tax Return

Attachments to your tax return.

Do I need to attach a copy of federal Form 1040?

Other than Schedule A (Form 1040) or Schedule B (Form 1040), did you attach any federal forms or schedules to your federal Form 1040?

Si No, do not attach a copy of your federal Form 1040 return to Form 540.

Si Taip, attach a copy of your federal Form 1040 return and all supporting federal forms and schedules to Form 540.

Exception: If you did not itemize deductions on your federal tax return but will itemize deductions on your California tax return, complete and attach a copy of the federal Schedule A (Form 1040) to Form 540.

Do not attach any documents to your tax return unless specifically instructed. This will help us reduce government processing and storage costs.

Federal Form(s) W-2, W-2G, and 1099, and CA Form(s) 592-B and 593.

Attach all the Form(s) W-2 and W-2G you received to the lower front of your tax return. Also, attach any Forms(s) 1099, 592-B, and 593 showing California income tax withheld.

If you do not receive your Form(s) W-2 by January 31, 2019, contact your employer or go to ftb.ca.gov and login or register for MyFTB. Only your employer can issue or correct a Form W-2. If you cannot get a copy of your Form W-2, you must complete form FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. See “Order Forms and Publications” or go to ftb.ca.gov/forms.

If you forget to send your Form(s) W-2 or other withholding forms with your income tax return, do not send them separately, or with another copy of your tax return. Wait until the FTB requests them from you.

Assembling Your Tax Return

Assemble your tax return in the order shown below.

Diagram showing the order in which to assemble your tax return.
Assemble your tax return in the following order:
                                If required, enclose payment, but do not staple.
                                Attach all forms W-2, W-2G, 1099, 592-B, and 593 to the lower front page of your form 540.
                                Form 540 has five sides. Put the pages in numerical order and send all five sides to the FTB.
                                After side five of form 540, put any supporting California forms or schedules you completed (for example Schedule CA, Schedule D, form 3514).
                                Behind the supporting forms or schedules, put a copy of your federal tax return and other state tax return if required.

Atsargiai: Form 540 has five sides. When filing Form 540, you must send all five sides to the FTB.

Mailing Your Tax Return

If your tax return has an amount due, mail your tax return to the following address:

FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001

If your tax return shows a refund or no amount due, mail your tax return to the following address:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001

Nonrefundable Renter’s Credit Qualification Record

Tip: e-file and skip this page! The tax software product you use to e-file will help you find out if you qualify for this credit and will figure the correct amount of the credit automatically. Go to ftb.ca.gov to check your e-file options. You can claim the nonrefundable renter’s credit using CalFile.

If you were a resident of California and paid rent on property in California, which was your principal residence, you may qualify for a credit that you can use to reduce your tax. Answer the questions below to see if you qualify. For purposes of California income tax, references to a spouse, husband, or wife also refer to a California Registered Domestic Partner (RDP), unless otherwise specified. When we use the initials RDP they refer to both a California registered domestic “partner” and a California registered domestic “partnership,” as applicable. For more information on RDPs, get FTB Pub. 737. Do not mail this record. Keep with your tax records.

  1. Were you a resident of California for the entire year in 2018?

    Military personnel. If you are not a legal resident of California, you do not qualify for this credit. However, your spouse/RDP may claim this credit if he or she was a resident during 2018, and is otherwise qualified.

    YES.
    Go to question 2.
    NO.
    Stop. File the Long or Short Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. See “Order Forms and Publications.”
  2. Is your California adjusted gross income the amount on line 17:

    • $41,641 or less if single or married/RDP filing separately; ou
    • $83,282 or less if married/RDP filing jointly, head of household, or qualifying widow(er)?
    YES.
    Go to question 3.
    NO.
    Stop here. You do not qualify for this credit.
  3. Did you pay rent, for at least half of 2018, on property (including a mobile home that you owned on rented land) in California, which was your principal residence?

    YES.
    Go to question 4.
    NO.
    Stop here. You do not qualify for this credit.
  4. Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2018?

    NO.
    Go to question 6.
    YES.
    Go to question 5.
  5. For more than half the year in 2018, did you live in the home of the person who can claim you as a dependent?

    NO.
    Go to question 6.
    YES.
    Stop here. You do not qualify for this credit.
  6. Was the property you rented exempt from property tax in 2018?

    You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for the property you rented, then you may claim this credit.

    NO.
    Go to question 7.
    YES.
    Stop here. You do not qualify for this credit.
  7. Did you claim the homeowner’s property tax exemption anytime during 2018?

    You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.

    NO.
    Go to question 8.
    YES.
    If your filing status is single or married/RDP filing separately, stop here, you do not qualify for this credit. If your filing status is married/RDP filing jointly, go to question 9.
  8. Were you single in 2018?

    YES.
    Go to question 11.
    NO.
    Go to question 9.
  9. Did your spouse/RDP claim the homeowner’s property tax exemption anytime during 2018?

    You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.

    NO.
    Go to question 11.
    YES.
    If both you and your spouse/RDP claimed the homeowner’s property tax exemption, stop here, you do not qualify for this credit. Otherwise, go to question 10.
  10. Did you and your spouse/RDP maintain separate residences for the entire year in 2018?

    YES.
    Go to question 11.
    NO.
    Stop here. You do not qualify for this credit.
  11. If you are:

    • Single, enter $60 on line 46.
    • Head of household or qualifying widow(er), enter $120 on line 46.
    • Married/RDP filing separately: if you and your spouse/RDP lived in the same rental property and both qualify for this credit, one spouse/RDP may claim the full amount of the credit ($120), or each spouse/RDP may claim half the amount ($60 each). If you and your spouse/RDP lived apart for the entire year and you qualify for this credit, you may claim half the amount of the credit ($60). Enter your credit amount on line 46.
    • Married/RDP filing jointly, enter $120 on line 46. (Exception: If one spouse/RDP claimed the homeowner’s tax exemption and you lived apart from your spouse/RDP for the entire year, enter $60 on line 46.)

    Fill in the street address(es) and landlord information below for the residence(s) you rented in California during 2018, which qualified you for this credit.

    Street Address City, State, and ZIP Code Dates Rented in 2018 (From______to______)
    un
    b

    Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above.

    vardas Street Address City, State, ZIP Code, and Telephone Number
    un
    b

Voluntary Contribution Fund Descriptions

Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below. To contribute to the California Seniors Special Fund, use the instructions for code 400 below. The amount you contribute either reduces your overpaid tax or increases your tax due. You may contribute only to the funds listed and cannot change the amount you contribute after you file your tax return. For more information, go to ftb.ca.gov and search for voluntary contributions.

Code 400, California Seniors Special Fund

If you and/or your spouse/RDP are 65 years of age or older as of January 1, 2019, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $236 or $118 per spouse/RDP. Contributions made to this fund will be distributed to the Area Agency on Aging Councils (TACC) to provide advice on and sponsorship of Senior Citizens issues. Any excess contributions not required by TACC will be distributed to senior citizen service organizations throughout California for meals, adult day care, and transportation.

Code 401, Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund

Contributions will be used to provide grants to California scientists to study Alzheimer’s disease and related disorders. This research includes basic science, diagnosis, treatment, prevention, behavioral problems, and caregiving. With almost 600,000 Californians living with the disease and another 2 million providing care to a loved one with Alzheimer’s, our state is in the early stages of a major public health crisis. Your contribution will ensure that Alzheimer’s disease receives the attention, research, and resources it deserves. For more information go to cdph.ca.gov and search for Alzheimer.

Code 403, Rare and Endangered Species Preservation Voluntary Tax Contribution Program

Contributions will be used to help protect and conserve California’s many threatened and endangered species and the wild lands that they need to survive, for the enjoyment and benefit of you and future generations of Californians.

Code 405, California Breast Cancer Research Voluntary Tax Contribution Fund

Contributions will fund research toward preventing and curing breast cancer. Breast cancer is the most common cancer to strike women in California. It kills 4,000 California women each year. Contributions also fund research on prevention and better treatment, and keep doctors up-to-date on research progress. For more information about the research your contributions support, go to cbcrp.org. Your contribution can help make breast cancer a disease of the past.

Code 406, California Firefighters’ Memorial Fund

Contributions will be used for the repair and maintenance of the California Firefighters’ Memorial on the grounds of the State Capitol, ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, and for an informational guide detailing survivor benefits to assist the spouses/RDPs and children of fallen firefighters.

Code 407, Emergency Food for Families Voluntary Tax Contribution Fund

Contributions will be used to help local food banks feed California’s hungry. Your contribution will fund the purchase of much-needed food for delivery to food banks, pantries, and soup kitchens throughout the state. The State Department of Social Services will monitor its distribution to ensure the food is given to those most in need.

Code 408, California Peace Officer Memorial Foundation Fund

Contributions will be used to preserve the memory of California’s fallen peace officers and assist the families they left behind. Since statehood, over 1,300 courageous California peace officers have made the ultimate sacrifice while protecting law-abiding citizens. The non-profit charitable organization, California Peace Officers’ Memorial Foundation, has accepted the privilege and responsibility of maintaining a memorial for fallen officers on the State Capitol grounds. Each May, the Memorial Foundation conducts a dignified ceremony honoring fallen officers and their surviving families by offering moral support, crisis counseling, and financial support that includes academic scholarships for the children of those officers who have made the supreme sacrifice. On behalf of all of us and the law-abiding citizens of California, thank you for your participation.

Code 410, California Sea Otter Fund

The California Coastal Conservancy and the Department of Fish and Wildlife will each be allocated 50% of the contributions. Contributions allocated to the California Coastal Conservancy will be used for research, science, protection, projects, or programs related to the Federal Sea Otter Recovery Plan or improving the nearshore ocean ecosystem, including, program activities to reduce sea otter mortality. Contributions allocated to the Department of Fish and Wildlife will be used to establish a sea otter fund within the department’s index coding system for increased investigation, prevention, and enforcement action.

Code 413, California Cancer Research Voluntary Tax Contribution Fund

Contributions will be used to conduct research relating to the causes, detection, and prevention of cancer and to expand community-based education on cancer, and to provide prevention and awareness activities for communities that are disproportionately at risk or afflicted by cancer.

Code 422, School Supplies for Homeless Children Fund

Contributions will be used to provide school supplies and health-related products to homeless children.

Code 423, State Parks Protection Fund/Parks Pass Purchase

Contributions will be used for the protection and preservation of California’s state parks and for the cost of a Vehicle Day Use Annual Pass valid at most park units where day use fees are collected. The pass is not valid at off-highway vehicle units, or for camping, oversized vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer’s contribution equals or exceeds $195 the taxpayer will receive a single Vehicle Day Use Annual Pass. Amounts contributed in excess of the parks pass cost may be deducted as a charitable contribution for the year in which the voluntary contribution is made. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution. For more information go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.

Code 424, Protect Our Coast and Oceans Voluntary Tax Contribution Fund

Contributions will be used to provide grants to community organizations working to protect, restore, and enhance the California coast and ocean. Contributions will support shoreline cleanups, habitat restoration, coastal access improvements, and ocean education programs.

Code 425, Keep Arts in Schools Voluntary Tax Contribution Fund

Contributions will be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade.

Code 430, State Children’s Trust Fund for the Prevention of Child Abuse

Contributions will be used to support child abuse prevention programs with demonstrated success, public education efforts to change adult behaviors and educate parents, innovative research to identify best practices, and the replication of those practices to prevent child abuse and neglect.

Code 431, Prevention of Animal Homelessness and Cruelty Fund

Contributions will be used to provide funding to programs designed to prevent and eliminate animal homelessness and cruelty, research that explores novel approaches to preventing and eliminating pet homelessness and the prevention, investigation, and prosecution of animal cruelty and neglect.

Code 432, Revive the Salton Sea Fund

Contributions will be used for the restoration and maintenance of the Salton Sea and to develop a mechanism to provide ongoing public awareness.

Code 433, California Domestic Violence Victims Fund

Contributions will be used for the distribution of funds to active grant recipients under the Comprehensive Statewide Domestic Violence Program within the Office of Emergency Services.

Code 434, Special Olympics Fund

Contributions will be used for disbursement to the Special Olympics Northern California and the Special Olympics Southern California for the purpose of funding activities of the Special Olympics in support of children and adults with intellectual disabilities.

Code 435, Type 1 Diabetes Research Fund

Contributions will be used for the University of California for distribution of grants to authorized diabetes research organizations.

Code 436, California YMCA Youth and Government Voluntary Tax Contribution Fund

Contributions will be used to support civic education programs operated by the YMCA Youth and Government Program, the African American Leaders for Tomorrow Program, the Asian Pacific Youth Leadership Project, and the Chicano Latino Youth Leadership Project.

Code 437, Habitat for Humanity Voluntary Tax Contribution Fund

Contributions will be used for disbursement to the Habitat for Humanity of California, Inc. to build affordable housing in California.

Code 438, California Senior Citizen Advocacy Voluntary Tax Contribution Fund

Contributions will be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.

Code 439, Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund

Contributions will be used to support the recovery and rehabilitation of injured, sick, or orphaned native wildlife, and conservation education.

Code 440, Rape Backlog Kit Voluntary Tax Contribution Fund

Contributions will be used for DNA testing in the processing of rape kits.

Code 441, Organ and Tissue Donor Registry Voluntary Tax Contribution Fund

Contributions will be used for the distribution of funds to the Donate Life California Organ and Tissue Registrar, for its ongoing activities to maintain the Donate Life California Organ and Tissue Donor Registry.

Code 442, National Alliance on Mental Illness California Voluntary Tax Contribution Fund

Contributions will be used to fund the Crisis Intervention Team Program that trains peace officers to assist, and engage safely with persons living with mental illness.

Code 443, Schools Not Prisons Voluntary Tax Contribution Fund

Contributions will be used to fund academic and career readiness programs that seek to break the school-to-prison pipeline.

CREDIT CHART

Credit Name Code Description
California Competes Tax – FTB 3531 233 The credit, which is allocated and certified by the California Competes Tax Credit Committee, is available for businesses that want to come to California or to stay and grow in California. Website: business.ca.gov
Child Adoption Costs – Worksheet on page 13 197 50% of qualified costs in the year an adoption is ordered
Child and Dependent Care Expenses – FTB 3506 See the instructions on page 65 232 Similar to the federal credit except that the California credit amount is based on a specified percentage of the federal credit.
College Access Tax – FTB 3592 235 The credit, which is allocated and certified by the California Educational Facilities Authority, is available for taxpayers who contribute to the College Access Tax Credit Fund. Website: treasurer.ca.gov/cefa
Dependent Parent – See page 12 173 Must use married/RDP filing separately status and have a dependent parent
Disabled Access for Eligible Small Businesses – FTB 3548 205 Similar to the federal credit but limited to $125 based on 50% of qualified expenditures that do not exceed $250
Donated Agricultural Products Transportation – FTB 3547 204 50% of the costs paid or incurred for the transportation of agricultural products donated to nonprofit charitable organizations
Earned Income Tax – FTB 3514 None This credit is similar to the federal Earned Income Credit (EIC) but with different income limitations.
Enhanced Oil Recovery – FTB 3546 203 One third of the similar federal credit and limited to qualified enhanced oil recovery projects located within California.
Enterprise Zone Hiring – FTB 3805Z 176 Hiring credit for an enterprise zone
Joint Custody Head of Household – Worksheet on page 12 170 30% of tax up to $469 for taxpayers who are single or married/RDP filing separately, who have a child and meet the support test
Local Agency Military Base Recovery Area Hiring – FTB 3807 198 Hiring credit for a local agency military base recovery area
Low-Income Housing – FTB 3521 172 Similar to the federal credit but limited to low-income housing in California
Natural Heritage Preservation – FTB 3503 213 55% of the fair market value of any qualified contribution of property donated to the state, any local government, or any nonprofit organization designated by a local government
New California Motion Picture and Television Production – FTB 3541 237 For taxable years beginning on or after January 1, 2016, the nauja credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that relocates to California. Website: film.ca.gov
New Donated Fresh Fruits or Vegetables – FTB 3814 238 15% of the qualified value of the donated fresh fruits or vegetables made to California food banks, based on weighted average wholesale price
New Employment – FTB 3554 234 The credit is available for a taxpayer that hires a full-time employee and pays or incurs wages in a designated census tract or economic development area, and receives a tentative credit reservation for that full-time employee.
Nonrefundable Renter’s – See page 22 None For California residents who paid rent for their principal residence for at least 6 months in 2018 and whose AGI does not exceed a certain limit
Other State Tax – Schedule S 187 Net income tax paid to another state or a U.S. possession on income also taxed by California
Prior Year Alternative Minimum Tax – FTB 3510 188 Must have paid alternative minimum tax in a prior year and have no alternative minimum tax liability in 2018
Prison Inmate Labor – FTB 3507 162 10% of wages paid to prison inmates
Research – FTB 3523 183 Similar to the federal credit but limited to costs for research activities in California
Senior Head of Household – Worksheet on page 13 163 2% of taxable income up to $1,434 for seniors who qualified for head of household in 2016 or 2017 and whose qualifying individual died during 2016 or 2017

Repealed Credits:

The expiration dates for the credits listed below have passed. However, these credits had carryover provisions. You may claim these credits only if you have an unused carryover available from prior years. If you are not required to complete Schedule P (540), Alternative Minimum Tax and Credit Limitations – Residents, get form FTB 3540, Credit Carryover and Recapture Summary to figure your credit carryover to future years. For EZ, LAMBRA, MEA, or TTA credit carryovers, get form FTB 3805Z, form FTB 3807, form FTB 3808, or form FTB 3809. See “Where To Get Income Tax Forms and Publications”.

  • Agricultural Products: 175
  • California Motion Picture and Television Production: 223
  • Commercial Solar Electric System: 196
  • Commercial Solar Energy: 181
  • Community Development Financial Institutions Investment: 209
  • Donated Fresh Fruits or Vegetables: 224
  • Employer Childcare Contribution: 190
  • Employer Childcare Program: 189
  • Employee Ridesharing: 194
  • Employer Ridesharing:
    • Large employer: 191
    • Small employer: 192
    • Transit passes: 193
  • Energy Conservation: 182
  • Enterprise Zone Sales or Use Tax: 176
  • Environmental Tax: 218
  • Farmworker Housing: 207
  • Local Agency Military Base Recovery Area Sales or Use Tax: 198
  • Low-Emission Vehicles: 160
  • Manufacturing Enhancement Area Hiring: 211
  • New Jobs: 220
  • Orphan Drug: 185
  • Political Contributions: 184
  • Recycling Equipment: 174
  • Residential Rental & Farm Sales: 186
  • Rice Straw: 206
  • Ridesharing: 171
  • Salmon & Steelhead Trout Habitat Restoration: 200
  • Solar Energy: 180
  • Solar Pump: 179
  • Targeted Tax Area Hiring: 210
  • Targeted Tax Area Sales or Use Tax : 210
  • Water Conservation: 178
  • Young Infant: 161

Frequently Asked Questions

(Go to ftb.ca.gov for more frequently asked questions.)

  1. What if I can’t file by April 15, 2019, and I think I owe tax?

    You must pay 100% of the amount you owe by April 15, 2019, to avoid interest and penalties. If you cannot file because you have not received all your Form(s) W-2, estimate the amount of tax you owe by completing form FTB 3519, Payment for Automatic Extension for Individuals. Mail it to the FTB with your payment by April 15, 2019 or pay online at ftb.ca.gov/pay. Then, when you receive all your Form(s) W-2, complete and mail your tax return by October 15, 2019 (you must use Form 540).

  2. I never received a Form W-2. What should I do?

    Automated Phone code: 204

    If all of your Form(s) W-2 were not received by January 31, 2019, contact your employer. Only an employer issues or corrects a Form W-2. For more information, call 800.338.0505, follow the recorded instructions and enter code 204 when instructed.

    If you cannot get a copy of your Form(s) W-2, complete form FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit Sharing Plans, IRAs, Insurance Contracts, etc. See “Where To Get Income Tax Forms and Publications.” For online wage and withhold information, go to ftb.ca.gov and login or register for MyFTB.

  3. How can I get help?

    Throughout California more than 1,200 sites provide trained volunteers offering free help during the tax filing season to persons who need to file simple federal and state income tax returns. Many military bases also provide this service for members of the U.S. Armed Forces. Go to ftb.ca.gov and search for vita to find a list of participating locations or call the FTB at 800.852.5711 to find a location near you.

  4. What do I do if I can’t pay what I owe with my 2018 tax return?

    Pay as much as possible when you file your tax return. If unable to pay your tax in full with your tax return, make a request for monthly payments. However, interest accrues and an underpayment penalty may be charged on the tax not paid by April 15, 2019, even if your request for monthly payments is approved. To make monthly payments, complete form FTB 3567, Installment Agreement Request, online or mail it to the address on the form. Do not mail it with your tax return.

    Automated Phone code: 949

    The Installment Agreement Request might not be processed and approved until after your tax return is processed, and you may receive a bill before you receive approval of your request.

    To order this form, go to ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions and enter code 949 when instructed.

    Automated Phone code: 610

    For information on how to pay by credit card, go to ftb.ca.gov/pay, or call 800.338.0505, follow the recorded instructions and enter code 610 when instructed.

  5. Is direct deposit safe?

    Direct deposit is safe, and convenient. To have your refund directly deposited into your bank account, fill in the account information on Form 540, Side 5, line 116 and line 117. Fill in the routing and account numbers and indicate the account type.

  6. How can I check on the status of my refund?

    Go to ftb.ca.gov and search for refund status. You will need your social security number (SSN) or individual taxpayer identification number (ITIN) and the refund amount from your tax return.

    You can also call our automated phone service. See page 95 for more information.

  7. I discovered an error on my tax return. What should I do?

    Automated Phone code: 908

    If you discover that you made an error on your California income tax return after you filed it (paper or e-filed), file an amended Form 540 and attach Schedule X, California Explanation of Amended Return Changes, to correct your previously filed tax return. Get Schedule X at ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions and enter code 908 when instructed.

  8. The Internal Revenue Service (IRS) made changes to my federal tax return. What should I do?

    If your federal income tax return is examined and changed by the IRS and you owe additional tax, report these changes to the FTB within six months of the date of the final federal determination. If the changes the IRS made result in a refund due for California, claim a refund within two years of the date of the final federal determination. Either file an amended Form 540 to correct your previously filed income tax return or send a copy of the federal changes to:

    ATTN RAR/VOL MS F310
    FRANCHISE TAX BOARD
    PO BOX 1998
    RANCHO CORDOVA CA 95741-1998

    or Fax the information to 916.843.2269.

    If you have a question relating to the IRS audit adjustment call 916.845.4028.

    For general tax information or questions, call 800.852.5711.

    Regardless of which method you use to notify the FTB, you must include a copy of the final federal determination along with all data and schedules on which the federal adjustment was based. Get FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information. See “Order Forms and Publications.”

    File an amended Form 540 and Schedule X only if the change affected your California tax liability.

  9. How long should I keep my tax information?

    Requests for information regarding your California income tax return usually occurs within the California statute of limitations period, which is usually the later of four years from the due date of the tax return or four years from the file date of the tax return. (Exception: An extended statute of limitations period applies for California or federal tax returns related or subject to a federal audit.)

    Keep a copy of your tax return and the records that verify the income, deductions, adjustments, or credits reported on your return. Some records should be kept longer. For example, keep property records as long as needed to figure the basis of the property or records needed to verify carryover items (i.e., net operating losses) or records needed to track deferred gains on a 1031 exchange.

  10. I will be moving after I file my tax return. How do I notify the FTB of my new address?

    Go to ftb.ca.gov and login or register for MyFTB or call 800. 852.5711, and follow the recorded instructions to report a change of address. You may also use form FTB 3533, Change of Address for Individuals. This form is available at ftb.ca.gov/forms. If you change your address online or by phone, you do not need to file form FTB 3533.

    After filing your tax return, report a change of address to us for up to four years, especially if you leave the state and no longer have a requirement to file a California tax return.

  11. Are all domestic partners required to file joint or separate tax returns?

    No, only domestic partners who are registered with the California Secretary of State are required to file using the married/RDP filing jointly or married/RDP filing separately filing status.

Owe Money? Web Pay lets you pay prisijungęs, so you can schedule it and forget it! Go to ftb.ca.gov/pay for more information.

Papildoma informacija

California Use Tax General Information

The use tax has been in effect in California since July 1, 1935. It applies to purchases of merchandise for use in California from out-of-state sellers and is similar to the sales tax paid on purchases you make in California. If you have not already paid all use tax due to the California Department of Tax and Fee Administration, you may be able to report and pay the use tax due on your state income tax return. See the information below and the instructions for Line 91 of your income tax return.

In general, you must pay California use tax on purchases of merchandise for use in California made from out-of-state sellers, for example, by telephone, over the Internet, by mail, or in person.

You must pay California use tax on taxable items if:

  • The seller does not collect California sales or use tax, and
  • You use, gift, store, or consume the item in this state.

Example: You live in California and purchase a dining table from a company in North Carolina. The company ships the table from North Carolina to your home for your use and does not charge California sales or use tax. You owe use tax on the purchase.

However, not all purchases require you to pay use tax. For example, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine.

For more information on nontaxable and exempt purchases, you may refer to Publication 61, Sales and Use Taxes: Exemptions and Exclusions, on the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov.

For information about California use tax, please refer to the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov and type “Find Information About Use Tax” in the search bar.

Complete the Use Tax Worksheet or use the Use Tax Lookup Table on page 15 and 16, to calculate the amount due.

Extensions to File

If you request an extension to file your income tax return, wait until you file your tax return to report your purchases subject to use tax and make your use tax payment.

Interest, Penalties and Fees

Failure to timely report and pay the use tax due may result in the assessment of interest, penalties, and fees.

Application of Payments

For purchases made during taxable years starting on or after January 1, 2015, payments and credits reported on an income tax return will be applied first to the use tax liability, instead of income tax liabilities, penalties, and interest.

Changes in Use Tax Reported

Do not file an Amended Income Tax Return to revise the use tax previously reported. If you have changes to the amount of use tax previously reported on the original return, contact the California Department of Tax and Fee Administration.

For assistance with your use tax questions, go to the California Department of Tax and Fee Administration’s website at cdtfa.ca.gov or call their Customer Service Center at 800.400.7115 or (TTY) 711 (for hearing and speech disabilities). For California income tax information, contact the Franchise Tax Board at ftb.ca.gov.

Collection Fees

The FTB is required to assess collection and filing enforcement cost recovery fees on delinquent accounts.

Deceased Taxpayers

A final return must be filed for a person who died in 2018 if a tax return normally would be required. The administrator or executor, if one is appointed, or beneficiary must file the tax return. Print “deceased” and the date of death next to the taxpayer’s name at the top of the tax return.

If you are a surviving spouse/RDP and no administrator or executor has been appointed, file a joint tax return if you did not remarry or enter into another registered domestic partnership during 2018. Indicate next to your signature that you are the surviving spouse/RDP.

You may also file a joint tax return with an administrator or executor acting on behalf of the deceased taxpayer.

If you file a tax return and claim a refund due to a deceased taxpayer, you are certifying under penalty of perjury either that you are the legal representative of the deceased taxpayer’s estate (in this case, attach certified copies of the letters of administration or letters testamentary) or that you are entitled to the refund as the deceased’s surviving relative or sole beneficiary under the provisions of the California Probate Code. You must also attach a copy of federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or a copy of the death certificate when you file a tax return and claim a refund due.

Innocent Joint Filer Relief

If you file a joint tax return, both you and your spouse/RDP are generally responsible for paying the tax and any interest or penalties due on the tax return. However, you may qualify for relief of payment on all or part of the balance as an innocent joint filer. For more information, get form FTB 705, Innocent Joint Filer Relief Request, at ftb.ca.gov/forms or call 916.845.7072, Monday – Friday between 8 a.m. to 5 p.m. except holidays.

Military Personnel

If you are a member of the military and need additional information on how to file your tax return, get FTB Pub. 1032, Tax Information for Military Personnel. See “Order Forms and Publications.”

Requesting a Copy of Your Tax Return

The FTB keeps personal income tax returns for three and one-half years from the original due date. To get a copy of your tax return, write a letter or complete form FTB 3516, Request for Copy of Personal Income Tax or Fiduciary Return. In most cases, a $20 fee is charged for each taxable year you request. However, no charge applies for victims of a designated California or federal disaster; or you request copies from a field office that assisted you in completing your tax return. See “Where To Get Tax Forms and Publications” to download or order form FTB 3516.

Local Benefits

You cannot deduct the amounts you pay for local benefits that apply to property in a limited area (construction of streets, sidewalks, or water and sewer systems). You must look at your real estate tax bill to determine if any nondeductible itemized charges are included in your bill. For more information, go to ftb.ca.gov and search for real estate tax or get federal Publication 17, Your Federal Income Tax-For Individuals, Chapter 22.

Vehicle License Fees for Federal Schedule A

On your federal Schedule A (Form 1040), you may deduct the California motor vehicle license fee listed on your Vehicle Registration Billing Notice from the Department of Motor Vehicles. The other fees listed on your billing notice such as registration fee, weight fee, and county fees are not deductible.

Voting Is Everybody’s Business

You may register to vote if you meet these requirements:

  • You are a United States citizen.
  • You are a resident of California.
  • You will be 18 years old by the date of the next election.
  • You are not in prison or on parole for the conviction of a felony.

You need to re-register every time you move, change your name, or wish to change political parties. In order to vote in an election, you must be registered to vote at least 15 days before that election. If you need to get a Voter Registration Card, call the California Secretary of State’s voter hotline at 800.345.VOTE or go to sos.ca.gov.

To register to vote in California, you must be:

  • A United States citizen and a resident of California,
  • 18 years old or older on Election Day,
  • Not currently in state or federal prison or on parole for the conviction of a felony, and
  • Not currently found mentally incompetent to vote by a court.

Pre-register at 16. Vote at 18. Voter pre-registration is now available for 16 and 17 year olds who otherwise meet the voter registration eligibility requirements. California youth who pre-register to vote will have their registration become active once they turn 18 years old.

If you wish to receive a paper Voter Registration or Pre-Registration Application, call the California Secretary of State’s Voter Hotline at 800-345-VOTE or simply register online at RegisterToVote.ca.gov. For more information about how and when to register to vote, visit sos.ca.gov/elections.

It’s Your Right … Register and Vote

If You File Electronically

If you e-file your tax return, make sure all the amounts entered on the paper copy of your California return are correct before you sign form FTB 8453, California e-file Return Authorization for Individuals, or form FTB 8879, California e-file Signature Authorization for Individuals. If you are requesting direct deposit of a refund, make sure your account and routing information is correct. Your tax return can be transmitted to FTB by your preparer or electronic e-file service only after you sign form FTB 8453 or form FTB 8879. The preparer or electronic e-file service must provide you with:

  • A copy of forms FTB 8453 or FTB 8879.
  • Any original Forms W-2, 592-B, 593, 1099-G, and other Forms 1099 that you provided.
  • A paper copy of your California tax return showing the data transmitted to the FTB.

You cannot retransmit an e-filed tax return once we’ve accepted the original. You can correct an error by filing an amended Form 540 to correct your previously filed tax return.

Instructions for Filing a 2018 Amended Return

Important Information

Protective Claim

If you are filing a claim for refund for a taxable year where litigation is pending or where a final determination by the IRS is pending, check box a for “Protective claim for refund” on Schedule X, Part II, Line 1. Specify the pending litigation or reference to the federal determination on Part II, line 2 so we can properly process your claim.

Do not attach your previously filed return to your amended return.

Do not file an amended return to correct your SSN, name, or address, instead, call or write us. See “Contacting the Franchise Tax Board” for more information.

Use Tax

Do not amend your return to correct a “use tax” error reported on your original tax return. Enter the amount from your original return. The California Department of Tax and Fee Administration (CDTFA) (formerly known as the Board of Equalization) administers this tax. Refer all questions or requests relating to use tax to the CDTFA at cdtfa.ca.gov or call 800.400.7115.

Amount You Want Applied To Your 2019 Estimated Tax

Enter zero on Form 540, line 95 and get the instructions for Schedule X for the actual amount you want applied to your 2019 estimated tax.

Voluntary Contributions

You cannot amend voluntary contributions. Enter the amount from your original return.

Direct Deposit

You can now use direct deposit on your amended return.

Purpose

Use Form 540 to amend your original or previously filed California resident income tax return. If the FTB adjusted your return, you should use the amounts as adjusted by the FTB. Check the box at the top of Form 540 indicating AMENDED return and follow the instructions. Submit the completed amended Form 540 and Schedule X along with all required schedules and supporting forms.

When to File

Generally, if you filed federal Form 1040X, Amended U.S. Individual Income Tax Return, file an amended California tax return within six months unless the changes do not affect your California tax liability. File an amended return only after you have filed your original or previously filed California tax return.

California Statute of Limitations

Original tax return was filed on or before April 15th: If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return or within one year from the date of overpayment, whichever period expires later.

Original tax return was filed within the extension period (April 15th – October 15th): If you are making a claim for refund, file an amended tax return within four years from the date the original tax return was filed or within one year from the date of overpayment, whichever period expires later.

Original tax return was filed after October 15th: If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return (April 15th) or within one year from the date of overpayment, whichever period expires later.

If you are filing your amended tax return after the normal statute of limitation period (four years after the due date of the original tax return), attach a statement explaining why the normal statute of limitations does not apply.

If you are filing your amended return in response to a billing notice you received, you will continue to receive billing notices until your amended tax return is accepted. You may file an informal claim for refund even though the full amount due including tax, penalty, and interest has not yet been paid. After the full amount due has been paid, you have the right to appeal to the CDTFA or to file suit in court if your claim for refund is disallowed.

To file an informal claim for refund, check box l for “Informal claim” on Schedule X, Part II, Line 1 and mail the claim to:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040

Financially Disabled Taxpayers

The statute of limitations for filing claims for refunds is suspended during periods when a taxpayer is “financially disabled.” You are considered “financially disabled” when you are unable to manage your financial affairs due to a medically determinable physical or mental impairment that is deemed to be either a terminal impairment or is expected to last for a continuous period of not less than 12 months. You nėra considered “financially disabled” during any period that your spouse/RDP or any other person is legally authorized to act on your behalf on financial matters. For more information, get form FTB 1564, Financially Disabled – Suspension of the Statute of Limitations.

Federal Notices

If you were notified of an error on your federal income tax return that changed your AGI, you may need to amend your California income tax return for that year.

If the IRS examines and changes your federal income tax return, and you owe additional tax, report these changes to the FTB within six months. You do not need to inform the FTB if the changes do not increase your California tax liability. If the changes made by the IRS result in a refund due, you must file a claim for refund within two years. Use an amended Form 540 to make any changes to your California income tax returns previously filed.

Include a copy of the final federal determination, along with all underlying data and schedules that explain or support the federal adjustment. Note: Most penalties assessed by the IRS also apply under California law. If you are including penalties in a payment with your amended tax return, see Schedule X, line 8a instructions.

Children With Investment Income

If your child was required to file form FTB 3800, Tax Computation for Certain Children with Unearned Income, and your taxable income has changed, review your child’s tax return to see if you need to file an amended tax return. Get form FTB 3800 for more information.

Contacting the Franchise Tax Board

If you have not received a refund within six months of filing your amended return, nereikia file a duplicate amended return for the same year. For information on the status of your refund, you may write to:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040

For telephone assistance see General Phone Service on page 95.

Filing Status

Your filing status for California must be the same as the filing status you used on your federal income tax return, unless you are in a RDP. If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California. If you entered into a same-sex marriage for taxable year 2013 and going forward, your filing status for California would generally be the same as the filing status that was used for federal. If you are a same-sex married individual or an RDP and file head of household for federal, you may file head of household for California only if you meet the requirements to be considered unmarried or considered not in a registered domestic partnership.

Exception for Filing a Separate Tax Return

A married couple who filed a joint federal tax return may file separate state tax returns if either spouse was:

  • An active member of the United States armed forces (or any auxiliary military branch) during the year being amended.
  • A nonresident for the entire year and had no income from California sources during the year being amended.

Changing Your Filing Status

If you changed your filing status on your federal amended tax return, also change your filing status for California unless you meet one of the exceptions listed above.

Married/RDP Filing Jointly to Married/RDP Filing Separately

You cannot change from married/RDP filing jointly to married/RDP filing separately after the due date of the tax return.

Exception: For taxable years 2000 and after, a married couple who meets the “Exception for filing a separate tax return” shown above may change from joint to separate tax returns after the due date of the tax return.

Filing Separate Tax Returns to Married/RDP Filing Jointly

If you or your spouse/RDP (or both of you) filed a separate tax return, you generally can change to a joint tax return any time within four years from the original due date of the separate tax return(s). To change to a joint tax return, you and your spouse/RDP must have been legally married or an RDP on the last day of the taxable year.

To amend from separate tax returns to a joint tax return, follow the Form 540 instructions to complete only one amended tax return. Both you and your spouse/RDP must sign the amended joint tax return.

2018 California Tax Rate Schedules

Tip: To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates.

Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.

Schedule X

Use if your filing status is Single or Married/RDP Filing Separately

If the amount on Form 540, line 19 is
over – But not over – Enter on Form 540, line 31
$0 $8,544 $0.00 + 1.00% of the amount over $0
8,544 20,255 85.44 + 2.00% of the amount over 8,544
20,255 31,969 319.66 + 4.00% of the amount over 20,255
31,969 44,377 788.22 + 6.00% of the amount over 31,969
44,377 56,085 1,532.70 + 8.00% of the amount over 44,377
56,085 286,492 2,469.34 + 9.30% of the amount over 56,085
286,492 343,788 23,897.19 + 10.30% of the amount over 286,492
343,788 572,980 29,798.68 + 11.30% of the amount over 343,788
572,980 AND OVER 55,697.38 + 12.30% of the amount over 572,980

Schedule Y

Use if your filing status is Married/RDP Filing Jointly or Qualifying Widow(er)

If the amount on Form 540, line 19 is
over – But not over – Enter on Form 540, line 31
$0 $17,088 $ 0.00 + 1.00% of the amount over $0
17,088 40,510 170.88 + 2.00% of the amount over 17,088
40,510 63,938 639.32 + 4.00% of the amount over 40,510
63,938 88,754 1,576.44 + 6.00% of the amount over 63,938
88,754 112,170 3,065.40 + 8.00% of the amount over 88,754
112,170 572,984 4,938.68 + 9.30% of the amount over 112,170
572,984 687,576 47,794.38 + 10.30% of the amount over 572,984
687,576 1,145,960 59,597.36 + 11.30% of the amount over 687,576
1,145,960 AND OVER 111,394.75 + 12.30% of the amount over 1,145,960

Schedule Z

Use if your filing status is Head of Household

If the amount on Form 540, line 19 is
over – But not over – Enter on Form 540, line 31
$ 0 $17,099 $ 0.00 + 1.00% of the amount over $0
17,099 40,512 170.99 + 2.00% of the amount over 17,099
40,512 52,224 639.25 + 4.00% of the amount over 40,512
52,224 64,632 1,107.73 + 6.00% of the amount over 52,224
64,632 76,343 1,852.21 + 8.00% of the amount over 64,632
76,343 389,627 2,789.09 + 9.30% of the amount over 76,343
389,627 467,553 31,924.50 + 10.30% of the amount over 389,627
467,553 779,253 39,950.88 + 11.30% of the amount over 467,553
779,253 AND OVER 75,172.98 + 12.30% of the amount over 779,253

How to Figure Tax Using the 2018 California Tax Rate Schedules

Un exemple: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000.

1 žingsnis:

Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000.

2 žingsnis:

They subtract the amount at the beginning of their range from their taxable income.

Un exemple: $125,000 − 112,170 = $12,830

3 veiksmas:

They multiply the result from Step 2 by the percentage for their range.

Un exemple: $12,830 × .0930 = $1,193.19

4 veiksmas:

They round the amount from Step 3 to two decimals (if necessary) and add it to the tax amount for their income range. After rounding the result, they will enter $6,132 on Form 540, line 31.

Un exemple: $4,938.68 + 1,193.19 = $6,131.87

How To Get California Tax Information

Where To Get Income Tax Forms and Publications

By Internet

You can download, view, and print California income tax forms and publications at ftb.ca.gov/forms or you may have these forms and publications mailed to you. Many of our most frequently used forms may be filed electronically, printed out for submission, and saved for record keeping.

By phone

To order California tax forms and publications:

  • Refer to the list on the next page and find the code number for the form you want to order.
  • Call 800.338.0505.
  • Follow the recorded instructions.
  • Enter the three-digit form code when you are instructed.

Allow two weeks to receive your order. If you live outside California, allow three weeks to receive your order.

In person

Many post offices and libraries provide free California tax booklets during the filing season.

Employees at libraries and post offices cannot provide tax information or assistance.

By mail

Write to:

TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-0307

Letters

If you write to us, be sure your letter includes your social security number or individual taxpayer identification number and your daytime and evening telephone numbers. Send your letter to:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040

We will respond to your letter within 10 weeks. In some cases, we may call you to respond to your inquiry, or ask you for additional information. Do not attach correspondence to your tax return unless the correspondence relates to an item on the return.

Your Rights As A Taxpayer

The FTB’s goals include making certain that your rights are protected so that you have the highest confidence in the integrity, efficiency, and fairness of our state tax system. FTB 4058, California Taxpayers’ Bill of Rights, includes information on your rights as a California taxpayer, the Taxpayers’ Rights Advocate Program, and how to request written advice from the FTB on whether a particular transaction is taxable. See “Where To Get Income Tax Forms and Publications.”

Privacy Notice

The Franchise Tax Board considers the privacy of your tax information to be of the utmost importance.

Reasons for Information Requests

We ask for tax return information so that we can administer the tax law fairly and correctly.

Rights and Responsibility

You have the right to see our records that contain your personal information. To obtain information about your records, you may write to:

DISCLOSURE OFFICER MS A181
FRANCHISE TAX BOARD
PO Box 1468
Sacramento CA 95812-1468

or call: 800.852.5711 within the United States, or 916.845.6500 outside of the United States.

Your Responsibility

California Revenue and Taxation Code Sections 18501 and 18621 require you to file a tax return on the forms we prescribe if you meet certain requirements. It is mandatory that you furnish all requested information. You may be charged penalties and interest, and in certain cases, you may be criminally prosecuted if you do not provide the information we ask for, or you provide fraudulent information.

Information Disclosures

As provided by law, we may give your tax information to other tax officials to determine your tax liability or collect tax amounts you owe. If you owe the Franchise Tax Board money we may also give your information to employers, financial institutions, county recorders, or others who hold assets belonging to you.

For full text of Franchise Tax Board’s Privacy Notice, get FTB 1131 ENG/SP.

Need help with your tax return?

We provide free assistance to individuals with limited income and/or over the age of 60 who need help in completing simple federal and state income tax returns. For more information, go to ftb.ca.gov and search for vita.

MyFTB: The window to your info ftb.ca.gov

The window to your information … MyFTB

MyFTB is a secure online service allowing you to:

  • View estimated tax payments, recent payments made, and the total balance due on your account.
  • Look up your California wage and withholding and FTB-issued 1099-G and 1099-INT records.
  • Update your mailing address and phone number.
  • Pay online with Web Pay.
  • Link to additional services offered by the FTB:
    • File your tax return with CalFile
    • Apply for an installment agreement
    • Check your refund status
    • Request a paper copy of your filed tax return
    • Sign-up for estimated tax payment email reminders

Go to ftb.ca.gov and login or register for MyFTB.

Automated Phone Service

(Keep This Information For Future Use)

Automated Phone Service

Use our automated phone service to get recorded answers to many of your questions about California Taxes and to order current year Personal Income Tax Forms and Publications. You can also:

  • Get current year tax refund information.
  • Get balance due and payment information.

Have paper and pencil ready to take notes.

Telephone:
800.338.0505 from within the United States
916.845.6500 from outside the United States

Answers To Tax Questions

Call our automated phone service, follow the recorded instructions and enter the 3-digit code.

Code
Filing Assistance
100
Do I need to file a tax return?
111
Which form should I use?
112
How do I file electronically and get a fast refund?
201
How can I get an extension to file?
203
What is the nonrefundable renter’s credit and how do I qualify?
204
I never received a Form W-2. What do I do?
205
I have no withholding taken out. What do I do?
206
Do I have to attach a copy of my federal tax return?
209
I lived in California for part of the year. Do I have to file a tax return?
210
I did not live in California. Do I have to file a tax return?
215
Who qualifies me to use the head of household filing status?
222
How much can I deduct for vehicle license fees?
Penalties
403
What is the estimate penalty rate?
Notices And Bills
503
How do I file a protest against a Notice of Proposed Assessment?
506
How can I get information about my Form 1099-G?
Tax For Children
601
Can my child take a personal exemption credit when I claim her or him as a dependent on my tax return?
Miscellaneous
611
What address do I send my payment to?
619
How do I report a change of address?

Order Forms and Publications

If your current address is on file, you can order California tax forms and publications. Call our automated phone service, follow the recorded instructions and enter the 3-digit code.

Code
California Forms and Publications
900
California Resident Income Tax Booklet: Form 540, Resident Income Tax Return
965
Form 540 2EZ Tax Booklet
903
Schedule CA (540), California Adjustments – Residents, FTB 3885A, Depreciation and Amortization Adjustments, and Schedule D, California Capital Gain or Loss Adjustment
969
Large Print Resident Booklet
970
Resident Booklet on Audio CD
907
Form 540-ES, Estimated Tax for Individuals
908
Schedule X, California Explanation of Amended Return Changes
909
Schedule D-1, Sales of Business Property
910
Schedule G-1, Tax on Lump-Sum Distributions
911
Schedule P (540), Alternative Minimum Tax and Credit Limitations – Residents
913
Schedule S, Other State Tax Credit
914
California Nonresident Income Tax Booklet: Long and Short Form 540NR, Nonresident or Part-Year Resident Income Tax Return
917
Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents
918
Schedule P (540NR), Alternative Minimum Tax and Credit Limitations – Nonresidents or Part-Year Residents
932
FTB 3506, Child and Dependent Care Expenses Credit
938
FTB 3514, California Earned Income Tax Credit
937
FTB 3516, Request for Copy of Personal Income Tax or Fiduciary Tax Return
921
FTB 3519, Payment for Automatic Extension for Individuals
922
FTB 3525, Substitute for W-2, Wage and Tax Statement
923
FTB 3526, Investment Interest Expense Deduction
939
FTB 3532, Head of Household Filing Status Schedule
940
FTB 3540, Credit Carryover and Recapture Summary
949
FTB 3567, Installment Agreement Request
924
FTB 3800, Tax Computation for Certain Children with Unearned Income
929
FTB 3801, Passive Activity Loss Limitations
925
FTB 3805E, Installment Sale Income
928
FTB 3805P, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts
926
FTB 3805V, Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations – Individuals, Estates, and Trusts
943
FTB 4058, California Taxpayers’ Bill of Rights
927
FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries
919
FTB Pub. 1001, Supplemental Guidelines to California Adjustments
920
FTB Pub. 1005, Pension and Annuity Guidelines
945
FTB Pub. 1006, California Tax Forms and Related Federal Forms
946
FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California
941
FTB Pub. 1031, Guidelines for Determining Resident Status
942
FTB Pub. 1032, Tax Information for Military Personnel
934
FTB Pub. 1540, California Head of Household Filing Status

Current Year Refund Information

If you file by mail, wait at least 8 weeks after you file your tax return before you call to find out about your refund. You need your social security number, the numbers in your street address, box number, route number, or PMB number, and your ZIP Code to use this service.

Balance Due and Payment Information

Wait at least 45 days from the date you mailed your payment before you call to verify receipt. You need your social security number, the numbers in your street address, box number, route number, or PMB number, and your ZIP Code to use this service.

General Phone Service

Telephone assistance is available year-round from 7 a.m. until 5 p.m. Monday through Friday, except holidays. Hours are subject to change.

Telephone:
800.852.5711 from within the United States
916.845.6500 from outside the United States
800.829.1040 for federal tax questions, call the IRS
TTY/TDD:
800.822.6268 for persons with hearing or speech disability
711 or 800.735.2929 California relay service

Large-print forms and instructions – The Resident Booklet is available in large print upon request and is also available on audio CD. See “Order Forms and Publications” or ‘’Where To Get Income Tax Forms and Publications.’’

Asistencia en español

Asistencia telefónica está disponible durante todo el año desde las 7 a.m. hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están sujetas a cambios.

Teléfono:
800.852.5711 dentro de los Estados Unidos
916.845.6500 fuera de los Estados Unidos
800.829.1040 para preguntas sobre impuestos federales, llame al IRS
TTY/TDD:
800.822.6268 para personas con discapacidades auditivas o del habla
711 ó 800.735.2929 servicio de relevo de California

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