California Form 540-NR (California Nonresident or Part-Year Resident Income Tax Return) (2024)

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California Nonresident or Part-Year Resident Income Tax Return
2023 Form 540NR California Nonresident or Part-Year Resident Income Tax Return

California Nonresident or Part-YearResident Income Tax ReturnTAXABLE YEAR2023Check here if this is an AMENDED return.Your first nameCALIFORNIA FORM540NRFiscal year filers only: Enter month of year end: month________ year 2024.Initial Last nameSuffixYour SSN or ITINAIf joint tax return, spouse’s/RDP’s first nameInitial Last nameSuffixSpouse’s/RDP’s SSN or ITINAdditional information (see instructions)PBA codeStreet address (number and street) or PO boxApt. no/ste. no.City (If you have a foreign address, see instructions)StateDate ofBirthForeign country namePriorNameRPMB/private mailboxZIP codeForeign province/state/countyYour DOB (mm/dd/yyyy)RPForeign postal codeSpouse's/RDP's DOB (mm/dd/yyyy)••Your prior name (see instructions)Spouse’s/RDP’s prior name (see instructions)••FilingStatusIf your California filing status is different from your federal filing status, check the box here . . . . . . . . . . . . . .41Single25Married/RDP filing jointly (even ifonly one spouse/RDP had income).See instructions.36Head of household (with qualifying person). See instructions.Qualifying surviving spouse/RDP. Enter year spouse/RDP died.See instructions.Married/RDP filing separately. Enter spouse’s/RDP’s SSN or ITIN above and full name hereIf someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr. . . . . . .•6Exemptions▶ For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If youchecked box 2 or 5, enter 2. If you checked the box on line 6, see instructions.78 Blind: If you (or your spouse/RDP) are visually impaired, enter 1;if both are visually impaired, enter 2. See instructions. . . . . . . . . . . . . . . . . . . . . 89 Senior: If you (or your spouse/RDP) are 65 or older, enter 1;if both are 65 or older, enter 2. See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . • 910 Dependents: Do not include yourself or your spouse/RDP.Dependent 1X $144 =$X $144 =$X $144 =$Dependent 2Whole dollars onlyDependent 3First NameLast NameSSN. Seeinstructions.•••Dependent'srelationshipto youTotal dependent exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .333• 103131233X $446 =$Form 540NR 2023 Side 1Total Taxable IncomeYour name:Your SSN or ITIN:11Exemption amount: Add line 7 through line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .12Total California wages from your federalForm(s) W-2, box 16 . . . . . . . . . . . . . . . . . . . . . . . .•. 001213Enter federal AGI from federal Form 1040, 1040-SR, or 1040-NR, line 11 . . . . . . . . . . . . . .14California adjustments – subtractions. Enter the amount from Schedule CA (540NR),Part II, line27, column B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Subtract line 14 from line 13. If less than zero, enter the result in parentheses.Seeinstructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .California adjustments – additions. Enter the amount from Schedule CA (540NR), Part II,line27, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .151617 Adjusted gross income from all sources. Combine line 15 and line 16 . . . . . . . . . . . . . . . . .18 Enter the larger of: Your California itemized deductions from Schedule CA (540NR),Part III, line 30; OR Your California standard deduction. See instructions . . . . . . . . . . . . . .CA Taxable Income19 Subtract line 18 from line 17. This is your total taxable income. If less than zero,enter-0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13. 0014. 0015. 00•16. 00•17. 00•18. 0019. 0031. 00•Tax Rate Schedule31Tax. Check the box if from:32•FTB 3800CA adjusted gross income from Schedule CA(540NR), Part IV, line 1. . . . . . . . . . . . . . . . . . . .35CA Taxable Income from Schedule CA (540NR), Part IV, line 5. . . . . . . . . . . . . . . . . . . . . . .36CA Tax Rate. Divide line 31 by line 19 . . . . . . . . . . . . . . . . . . . . . . .37CA Tax Before Exemption Credits. Multiply line 35 by line 36 . . . . . . . . . . . . . . . . . . . . . . . .•FTB 3803 . . . . . . . . . . . . . . . .• 32•. 0038 CA Exemption Credit Percentage. Divide line 35 by line 19.If more than 1, enter 1.0000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3638•35. 0037. 00..39CA Prorated Exemption Credits. Multiply line 11 by line 38.If the amount on line 13 is more than $237,035, see instructions . . . . . . . . . . . . . . . . . . . .39. 0040CA Regular Tax Before Credits. Subtract line 39 from line 37. If less than zero, enter -0-. . .40. 0041Tax. See instructions. Check the box if from: •FTB 5870A•41. 0042Add line 40 and line 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•42. 0050Nonrefundable Child and Dependent Care Expenses Credit. See instructions.Attach form FTB 3506 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Credit for joint custody head of household.See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . • 51•50. 0051Special CreditsTax Table11 $5253Credit for dependent parent. See instructions. . . .Credit for senior head of household.See instructions. . . . . . . . . . . . . . . . . . . . . . . . . . .Schedule G-1• 52. 0054.Credit amount. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Side 2 Form 540NR 2023333. 00. 00• 53Creditpercentage.Entertheamountfromline38here.54If more than 1, enter 1.0000. Seeinstructions . . . . . . . . . . . . . . . .55•3132233•55. 00ISR PenaltyPaymentsOther TaxesSpecial CreditsYour name:58Enter credit namecode•and amount. . .•58. 0059Enter credit namecode•and amount. . .•59. 0060To claim more than two credits, see instructions. Attach Schedule P (540NR) . . . . . . . . . . .•60. 0061Nonrefundable Renter’s Credit. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•61. 0062Add line 50 and line 55 through line 61. These are your total credits . . . . . . . . . . . . . . . . . . .62. 0063Subtract line 62 from line 42. If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . .63. 0071Alternative Minimum Tax. Attach Schedule P (540NR). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•71. 0072Mental Health Services Tax. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•72. 0073Other taxes and credit recapture. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•73. 0074Add line 63, line 71, line 72, and line 73. This is your total tax. . . . . . . . . . . . . . . . . . . . . . . .•74. 0081California income tax withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•81. 00822023 California estimated tax and other payments. See instructions . . . . . . . . . . . . . . . . . . .•82. 0083Withholding (Form 592-B and/or Form 593). See instructions. . . . . . . . . . . . . . . . . . . . . . . .•83. 0084Excess SDI (or VPDI) withheld. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•84. 0085Earned Income Tax Credit (EITC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•85. 0086Young Child Tax Credit (YCTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•86. 0087Foster Youth Tax Credit (FYTC). See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•87. 0088Add line 81 through line 87. These are your total payments. See instructions . . . . . . . . . . . .88. 0091If you and your household had full-year health care coverage, check the box.See instructions. Medicare Part A or C coverage is qualifying health care coverage. . . . . . . . . •If you did not check the box, see instructions.Individual Shared Responsibility (ISR) Penalty. See instructions . . . . . . .92Overpaid Tax/Tax DueYour SSN or ITIN:•. 0091Payments after Individual Shared Responsibility Penalty. If line 88 is more than line 91,subtract line 91 from line 88. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Individual Shared Responsibility Penalty Balance. If line 91 is more than line 88,subtract line 88 from line 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .92. 0093. 00101 Overpaid tax. If line 92 is more than line 74, subtract line 74 from line 92. . . . . . . . . . . . . . .101. 00102 Amount of line 101 you want applied to your 2024 estimated tax . . . . . . . . . . . . . . . . . . . . .• 102. 00103 Overpaid tax available this year. Subtract line 102 from line 101 . . . . . . . . . . . . . . . . . . . . . .•. 00933333133233103Form 540NR 2023 Side 3Your name:Your SSN or ITIN:104 Tax due. If line 92 is less than line 74, subtract line 92 from line 74 . . . . . . . . . . . . . . . . . . .104. 00ContributionsCode AmountCalifornia Seniors Special Fund. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•400. 00Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund . . . . . . . . . . . .•401. 00Rare and Endangered Species Preservation Voluntary Tax Contribution Program . . . . . . . .•403. 00California Breast Cancer Research Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . .•405. 00California Firefighters’ Memorial Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . .•406. 00Emergency Food for Families Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . .•407. 00California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. . . . . . . . . .•408. 00California Sea Otter Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•410. 00California Cancer Research Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . .•413. 00School Supplies for Homeless Children Voluntary Tax Contribution Fund . . . . . . . . . . . . . .•422. 00State Parks Protection Fund/Parks Pass Purchase . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•423. 00Protect Our Coast and Oceans Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . . . . .•424. 00Keep Arts in Schools Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•425. 00California Senior Citizen Advocacy Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . .•438. 00Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund. . . . . . . . . . . . . . .•439. 00Rape Kit Backlog Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•440. 00Suicide Prevention Voluntary Tax Contribution Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .•444. 00Mental Health Crisis Prevention Voluntary Tax Contribution Fund. . . . . . . . . . . . . . . . . . . . . .•445. 00•120. 00120 Add amounts in code 400 through code 445. This is your total contribution . . . . . . . . . . . .Side 4 Form 540NR 20233333134233Interest andPenaltiesAmountYou OweYour name:Your SSN or ITIN:121 AMOUNT YOU OWE. Add line 93, line 104, and line 120. See instructions. Do not send cash.Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. . . . .Pay Online – Go to ftb.ca.gov/pay for more information.•122 Interest, late return penalties, and late payment penalties. . . . . . . . . . . . . . . . . . . . . . . . . . .121. 00122. 00123. 00124. 00125. 00123 Underpayment of estimated tax.Check the box:•FTB 5805 attached•FTB 5805F attached . . . . . . . . . . .•124 Total amount due. See instructions. Enclose, but do not staple, any payment . . . . . . . . . . .125 REFUND OR NO AMOUNT DUE. Subtract line 120 from line 103. See instructions.Refund and Direct DepositMail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001. . . . . .•Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip.See instructions. Have you verified the routing and account numbers? Use whole dollars only.All or the following amount of my refund (line 125) is authorized for direct deposit into the account shown below:• Routing number• TypeChecking• Account number•126 Direct deposit amount. 00SavingsThe remaining amount of my refund (line 125) is authorized for direct deposit into the account shown below:• Routing number• TypeChecking• Account number•127 Direct deposit amount. 00VoterInfo.For voter registration information, check the box and go to sos.ca.gov/elections. See instructions . . . . . . . . . . . . . . . .Health CareCoverage Info.SavingsDo you want information on no-cost or low-cost health care coverage? By checking the "Yes" box, you authorizethe FTB to share limited information from your tax return with Covered California. See instructions . . . . . . . . . . . . . .YesNoSign your tax return on Side 63333135233Form 540NR 2023 Side 5Your name:Your SSN or ITIN:IMPORTANT: Attach a copy of your complete federal return.Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, itis true, correct, and complete.Your signatureDateSpouse’s/RDP’s signature (if a joint tax return, both must sign)Preferred phone numberYour email address. Enter only one email address.SignHereIt is unlawfulto forge aspouse’s/RDP’ssignature.Joint taxreturn?Seeinstructions.Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)Firm’s name (or yours, if self-employed)• PTINFirm’s address• Firm’s FEINDo you want to allow another person to discuss this tax return with us? See instructions . . . . . .YesTelephone NumberPrint Third Party Designee’s NameSide 6 Form 540NR 2023•3333136233No

Extracted from PDF file 2023-california-form-540-nr.pdf, last modified December 2023

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More about the California Form 540-NRIndividual Income TaxNonresidentTY 2023

Nonresidents of California who need to file income taxes in the state need to file form 540NR for any California income taxes. Nonresidents do not need to file the typical Form 540.

We last updated the California Nonresident or Part-Year Resident Income Tax Return in January 2024,so this is the latest version of Form 540-NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 540-NR directly from TaxFormFinder.You can print other California tax forms here.

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Related California Individual Income Tax Forms:

TaxFormFinder has an additional 174 California income tax forms that you may need, plus all federal income tax forms.These related forms may also be needed with the California Form 540-NR.

Form CodeForm Name
Form 540-NR Schedule CA INS
Form 540-NR Schedule CACalifornia Adjustments - Nonresidents and Part-Year ResidentsNonresident
Form 540-NR ShortCalifornia Nonresident or Part-Year Resident Income Tax Return (Short)Tax Return
540-NR Tax TableTax Table for 540-NR Tax ReturnTax Return
540-NR Schedule SOther State Tax Credit (Nonresidents)Nonresident
Form 540-NR Schedule DCalifornia Capital Gain or Loss Adjustment
Form 540-NR Schedule PAlternative Minimum Tax and Credit Limitations - NonresidentsNonresident
540-NR INSNonresident

California Form 540-NR (California Nonresident or Part-Year Resident Income Tax Return) (5)View all 175 California Income Tax Forms

Form Sources:

California usually releases forms for the current tax year between January and April.We last updated California Form 540-NR from the Franchise Tax Board in January 2024.

Show Sources >

Form 540-NR is a California Individual Income Tax form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.

About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of California Form 540-NR

We have a total of thirteen past-year versions of Form 540-NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 540-NR

2023 Form 540NR California Nonresident or Part-Year Resident Income Tax Return

2022 Form 540-NR

2022 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form

2021 Form 540-NR

2021 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form

2020 Form 540-NR

2020 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form

2019 Form 540-NR

2019 Form 540NR California Nonresident or Part-Year Resident Income Tax Return Form

2018 Form 540-NR

2018 Form 540NR - California Nonresident or Part-Year Resident Income Tax Return Long Form

2017 Form 540-NR

2017 Form 540NR Long - California Nonresident or Part-Year Resident Income Tax Return

2016 Form 540-NR

2016 540NR Long Form California or Part-Year Resident Income Tax Return

2015 Form 540-NR

2015 Form 540NR Long -- California Nonresident or Part-Year Resident Income Tax Return

2014 Form 540-NR

2014 Form 540NR Long -- California Nonresident or Part-Year Resident Income Tax Return

2013 Form 540-NR

2013 Form 540NR Long -- California Nonresident or Part-Year Resident Income Tax Return

2012 Form 540-NR

2012 Form 540NR Long -- California Nonresident or Part-Year Resident Income Tax Return

2011 Form 540-NR

2011 Form 540NR -- California Nonresident or Part-Year Resident Income Tax Return -- Long Form

TaxFormFinder Disclaimer:

While we do our best to keep our list of California Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

California Form 540-NR (California Nonresident or Part-Year Resident Income Tax Return) (2024)

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