Instructions For Form 540 - California Resident Income Tax Return

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Instructions for Form 540 — California Resident Income Tax Return

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and the California Revenue and Taxation Code (R&TC).

Before You Begin

Use the same filing status for California that you used for your federal

income tax return.

Complete your federal income tax return (Form 1040, Form 1040A, or

Exception: If you file a joint tax return for federal, you may file separately for

Form 1040EZ) before you begin your California Form 540. Use information from

California if either spouse was:

your federal income tax return to complete your Form 540. Complete and mail

Form 540 by April 15, 2014. If unable to mail your tax return by the due date, see

• An active member of the United States armed forces or any auxiliary

page 2.

military branch during 2013.

• A nonresident for the entire year and had no income from California

You may qualify for the federal earned income credit. See

✓

sources during 2013.

Tip

page 2 for more information. No comparable state credit

Caution – Community Property States: If the spouse earning the

exists.

California source income is domiciled in a community property state,

Note: The lines on Form 540 are numbered with gaps in the line number

community income will be split equally between the spouses. Both

sequence. For example, lines 20 through 30 do not appear on Form 540, so

spouses will have California source income and they will not qualify for

the line number that follows line 19 on Form 540 is line 31.

the nonresident spouse exception.

Caution: Form 540 has five sides. When filing Form 540, you must send all

If you had no federal filing requirement, use the same filing status for

five sides to the Franchise Tax Board (FTB).

California you would have used to file a federal income tax return.

Registered domestic partners (RDPs) who file single for federal must file

Filling in Your Tax Return

married/RDP filing jointly or married/RDP filing separately for California.

• Use black or blue ink on the tax return you send to the FTB.

If you are an RDP and file head of household for federal purposes, you

• Enter your social security number(s) (SSN) or individual taxpayer

may file head of household for California purposes only if you meet the

identification number(s) (ITIN) at the top of Form 540, Side 1.

requirements to be considered unmarried or considered not in a domestic

• Print numbers and CAPITAL LETTERS between the combed lines. Be sure

partnership.

to line up dollar amounts.

If you filed a joint tax return and either you or your spouse/RDP was

• If you do not have an entry for a line, leave it blank unless the

a nonresident for 2013, you must file the Long or Short Form 540NR,

instructions for a line specifically tell you to enter -0-. Do not enter a

California Nonresident or Part-Year Resident Income Tax Return.

dash, or the word “NONE.”

Exemptions

Name(s) and Address

Line 6 – Can be Claimed as Dependent

Print your first name, middle initial, last name, and street address in the

spaces provided at the top of the form.



Check the box on line 6 if someone else can claim you or your

Additional Information

spouse/RDP as a dependent on their tax return, even if they

Use the Additional Information field for “In-Care-Of” name and other

chose not to.

601

supplemental address information only.

Line 7 – Personal Exemptions

Foreign Address

If you have a foreign address enter the city, foreign country name, foreign

Did you check the box on line 6?

province/state/county name, and foreign postal code in the appropriate

No Follow the instructions on line 7.

boxes. Do not abbreviate the foreign country name. Follow the country’s

Yes Ignore the instructions on line 7. Instead, enter in the box on line 7 the

practice for entering the province/state/county name and foreign postal code.

amount shown below for your filing status:

Principal Business Activity (PBA) Code

• Single or married/RDP filing separately, enter -0-.

For federal Schedule C (Form 1040), Profit or Loss From Business (Sole

• Head of household, enter -0-.

Proprietorship) business filers, enter the numeric PBA code from federal

• Married/RDP filing jointly and both you and your spouse/RDP can

Schedule C (Form 1040), line B.

be claimed as dependents, enter -0-.

Date of Birth (DOB)

• Married/RDP filing jointly and only one spouse/RDP can be claimed

Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing status is

as a dependent, enter 1.

married/RDP filing jointly or married/RDP filing separately, enter the DOBs in

Do not claim this credit if someone else can claim you as a dependent on

the same order as the names.

their tax return.

Prior Name

Line 8 – Blind Exemptions

If you or your spouse/RDP filed your 2012 tax return under a different last

The first year you claim this exemption credit, attach a doctor’s statement

name, write the last name only from the 2012 tax return.

to the back of Form 540 indicating you or your spouse/RDP are visually

Social Security Number (SSN) or Individual

impaired. 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

Taxpayer Identification Number (ITIN)

than 20 degrees.

Enter your SSN in the spaces provided. If filing a joint tax return, enter the

Do not claim this credit if someone else can claim you as a dependent on

SSNs in the same order as the names.

their tax return.

If you do not have an SSN because you are a nonresident or resident alien

Line 9 – Senior Exemptions

for federal tax purposes, and the Internal Revenue Service (IRS) issued you

If you were 65 years of age or older by December 31, 2013,* you should

an ITIN, enter the ITIN in the space for the SSN. An ITIN is a tax processing

claim an additional exemption credit on line 9. If you are married or an RDP,

number issued by the IRS to foreign nationals and others who have a federal

each spouse/RDP 65 years of age or older should claim an additional credit.

tax filing requirement and do not qualify for an SSN. It is a nine-digit number

You may contribute all or part of this credit to the California Seniors Special

that always starts with the number 9.

Fund. See page 23 for information about this fund.

Filing Status

*If your 65th birthday is on January 1, 2014, you are considered to be

age 65 on December 31, 2013.

Line 1 through Line 5 – Filing Status

Do not claim this credit if someone else can claim you as a dependent on

their tax return.

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.

Personal Income Tax Booklet 2013 Page 7

Instructions For Form 540 - California Resident Income Tax Return - 2013

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