540 2EZ SP: Declaración de Impuestos sobre el Ingreso para Residente de California (2024)
California · FTB · Used for tax years 2024
Form 540 2EZ SP is the Spanish-language California resident income tax return for 2024. It reports income, tax credits, withholding, use tax, and any overpayment or tax owed.
What you'll need
Have the following forms and information available, as applicable:
- Federal Form W-2: Box 16 for wages and box 17 for tax withheld.
- Federal Form 1099-INT: Box 1 for interest income.
- Federal Form 1099-DIV: Box 1a for dividends and box 2a for mutual fund capital gain distributions.
- Federal Form 1099-R: Box 14 for tax withheld.
- Your taxable pension income amount.
- Your Social Security number or ITIN, birth date, address, and county at the time of filing. For a joint return, provide your spouse’s or registered domestic partner’s information too.
- Each dependent’s name, Social Security number, and relationship to you.
- Routing and account numbers, account types, and deposit amounts if requesting direct deposit.
How to file
Complete the return and sign it on side 5. Both spouses or registered domestic partners must sign a joint return.
If you owe an amount on line 35, mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
Do not send cash. For information about paying online, visit ftb.ca.gov/pay.
If you have a refund or no amount due on line 36, mail to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
Common mistakes
- Check only one filing status box. If choosing head of household, the form tells you to stop and see the instructions.
- Do not include yourself or your spouse or registered domestic partner in the dependent count on line 8.
- If you checked line 6 because someone can claim you or your spouse or registered domestic partner as a dependent, stop before completing line 17 and see the instructions for the Dependent Tax Worksheet.
- Do not leave the use tax entry on line 26 blank. If it is zero, check the applicable box for no use tax owed or use tax paid directly to CDTFA.
- Use whole-dollar amounts only.
- For direct deposit, verify the routing and account numbers. Do not attach a voided check or deposit slip.
- Remember to sign on side 5. Both people must sign a joint return, and the form warns that forging your spouse’s or registered domestic partner’s signature is illegal.
Questions people ask
How do I mark an amended return?
Check the amended-return box at the top of the form.
Can a joint return include only one spouse’s income?
The married or registered domestic partner filing jointly option expressly includes situations where only one spouse or partner had income.
Can I split my refund between two accounts?
Yes. The form allows direct deposit into one or two accounts. Enter the routing number, account number, account type, and deposit amount for each account used.
Does Medicare count as qualifying health care coverage?
The form states that Medicare Part A or Part C is qualifying health care coverage. On line 27, check the box if you and your household had coverage all year. If you do not check the box, the form directs you to the instructions.