You do not automatically need to file an amended state return just because you filed an amended federal return. Help us keep Tax-Brackets. You can e-file your state tax return in one of two ways: Registered mail may also be used. Personal Income Tax Booklet. Like certified mail, it provides both proof of mailing and proof it was received.
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Visit ftb. Go to ftb. If unable to mail your tax return by the due date, see page 2. See page 2 for more information. No comparable state credit exists. Caution: Form and Form A have three sides.
Be sure to line up dollar amounts. Do not abbreviate the country name. If filing a joint tax return, enter the SSNs in the same order as the names.
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. 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.
Line 7 — Personal Exemptions Did you check the box on line 6? Do not claim this credit if someone else can claim you as a dependent on their tax return. You may contribute all or part of this credit to the California Seniors Special Fund. See page 23 for information about this fund. If you are claiming more than four 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 Taxable Income Refer to your completed federal income tax return to complete this section.
If there are differences between your federal and California income or deductions, complete Schedule CA Follow the instructions for Schedule CA beginning on page Enter on line 14 the amount from Schedule CA , line 37, column B.
If a negative amount, see Schedule CA , line 37 instructions, page If you filed federal Forms A or EZ, enter Page 8 Personal Income Tax Booklet e-file at ftb.
Do not include any other pension amounts on this line. If you filed Form EZ, enter Enter only the amount of interest that you received from these sources and that you included in the amount reported on your federal Form A, line 8a; Form , line 8a; or Form EZ, line 2. Interest from municipal or state bonds from a state other than California: This interest is taxed by California. You may not use Form A. Use Form or e-file. Do not enter it on line 14d.
The portion of the dividends that are tax-exempt will be shown on your annual statement from the mutual fund. If the amount of California tax-exempt interest is more than the amount of federal tax-exempt interest, enter the difference on line 14d.
If the amount of California tax-exempt interest is less than the amount of federal taxexempt interest, you may not use Form A. Enter any differences on line 14e and line 14f. The method of taxing IRA distributions is generally the same for California and federal purposes.
However, there may be significant differences in the taxable amount depending on when you made your contributions. The maximum IRA contribution allowed as a deduction for California was less than the maximum amount allowed for federal for years and through If you made contributions during these years, report the difference between the deduction you took for federal and the deduction you took for California on this line.
For more information, get FTB Pub. Report the difference between your California and your federal taxable IRA distributions on line 14e. You should not make an adjustment solely because the pension was earned in another state.
Federal and State tax laws require California residents to pay state income tax on all taxable pensions, regardless of where they were earned. However, California law treats railroad retirement benefits differently. If you received tier 2 railroad retirement benefits, tier 1 non-social security equivalent included in the amount on federal Form A, line 12b or Form , line 16b , or partially taxable distributions from a pension plan, you may need to make the adjustment.
If you received a federal Form RRBR, Annuities or Pensions by the Railroad Retirement Board, for railroad retirement benefits and included all or part of these benefits in federal AGI on line 13, enter the taxable benefit amount on line 14f.
If you began receiving a retirement annuity between July 1, , and January 1, , and you elected to use the three-year recovery rule for California, make an adjustment because your federal taxable amount is less than your California taxable amount. Enter the difference in parentheses on line 14f. To use this method file Form California law now conforms to certain provisions of the Internal Revenue Code IRC related to pension plans and deferred compensation, as those provisions apply for federal purposes including amendments to the IRC that may be enacted in the future.
If the result is less than zero, enter the amount in parentheses. Enter the result on line 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. Enter on line 16 the amount from Schedule CA , line 37, column C.
Line 18 — California Itemized Deductions or California Standard Deduction Decide whether to itemize your charitable contributions, medical expenses, mortgage interest paid, taxes, etc. California itemized deductions may be limited based on federal AGI. To compute limitations, use Schedule CA 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.
Form — 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 — California Standard Deduction Worksheet for Dependents on this page. Form A — If someone else can claim you as a dependent, you may claim the greater of the standard deduction or your itemized deductions. Form — Itemized deductions. Enter the result on Form , line If you did not itemize deductions on your federal income tax return but will itemize deductions for your Form , first complete federal Schedule A Form , Itemized Deductions.
Form A — Itemized deductions. Enter the result on Form A, line If you did not itemize deductions on your federal income tax return but will itemize deductions for your Form A, first complete a federal Schedule A Form , Itemized Deductions. Standard deduction. Use whole dollars only. Minimum standard deduction. Enter the larger of line 1 or line 2 here. Enter the smaller of line 3 or line 4 here and on Form , line If you have earned income other than wages, then file Form and use the standard deduction worksheet for that form.
Enter your total wages, salaries, and tips from all your Form s W-2, box 1. Add line 1 and line 2. Enter total here. Enter the larger of line 3 or line 4 here. Enter the smaller of line 5 or line 6 here and on Form A, line Federal itemized deductions: Enter the amount from federal Schedule A Form , lines 4, 9, 15, 19, 20, 27, and Subtract line 2 from line 1.
This amount is your total California itemized deductions. Is the amount on Form A, line 13, more than the amount shown below for your filing status?
Using California amounts, add the amounts on federal Schedule A, Form lines 4, 14, 20, and any gambling losses included on line Subtract line 5 from line 3. Amount from Form A, line Enter the amount shown below for your filing status. Subtract line 9 from line 8. Enter the smaller of line 7 or line Total itemized deductions. Subtract line 12 from line 3. If you claim a deduction on your federal Form , line 43 for the contribution made to a capital construction fund set up under the Merchant Marine Act of , reduce the amount you would otherwise enter on line 19 by the amount of the deduction.
Page 10 Personal Income Tax Booklet e-file at ftb. Use the correct column for your filing status. Use the correct tax rate schedule for your filing status. Use the correct filing status column in the tax table. File a separate form FTB for each child whose income you elect to include on your Form
IRS Form 540: California Resident Income Tax Return
California state income tax Form must be postmarked by July 15, in order to avoid penalties and late fees. Printable California state tax forms for the tax year will be based on income earned between January 1, through December 31, The state income tax table can be found inside the California Form instructions booklet. The California Form instructions and the most commonly filed individual income tax forms are listed below on this page.
Forms, Instructions & Publications
Visit ftb. Go to ftb. If unable to mail your tax return by the due date, see page 2. See page 2 for more information. No comparable state credit exists.
Free California Income Tax Return (Form 540A) - PDF Form Download
Task 2: Fill out you name, Social Security number or tax identification number, date of birth, and address. For joint filers, provide the same information for your spouse. Task 4: Check the appropriate box to indicate your filing status Task 5: Check the box on Line 6 if someone can claim you as a dependent Task 6: Use lines 7 through 11 to indicate all listed exemptions you are claiming, and then total it up. Task 7: On Line 12, use your Form s W-2 to fill in your state wages. Task Use Line 31 through Line 35 to find the computation of your taxable income. Task Use Line 40 though Line 48 to determine special credits that you may be able to claim. Task Use Line 61 through Line 64 to determine other taxes you may be responsible for.
2012 540/540A Booklet -- Personal Income Tax Booklet