540 2EZ SP: Declaración de Impuestos sobre el Ingreso para Residente de California (2025)
California · FTB · Used for tax years 2025
Form 540 2EZ SP is the Spanish-language California resident income tax return for 2025. It reports wages, interest, dividends, taxable pension income, mutual fund capital gain distributions, tax credits, withholding, and tax owed or overpaid.
What you'll need
Have these forms and details available, as applicable:
- Federal Form W-2: Box 16 for wages and box 17 for California 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.
- Pension income information: The form asks for the taxable amount. It also references federal Form 1099-R, box 14, for tax withheld.
- Personal information: Your name, Social Security number or ITIN, birth date, mailing address, county, and principal residence address. Joint returns also ask for your spouse's or RDP's information.
- Dependent information: Each dependent's first and last name, Social Security number, and relationship to you.
- Direct deposit details: Routing number, account number, account type, and deposit amount for each account you use.
How to file
Complete and sign the return. For a joint return, both you and your spouse or RDP must sign.
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
For direct deposit of a refund, complete the account information on lines 37 and 38 for one or two accounts.
Common mistakes
- Selecting more than one filing status: Check only one. The form tells head-of-household filers to stop and read the instructions.
- Counting yourself or your spouse/RDP as a dependent: Do not include either of you on line 8.
- Using the tax table without checking the dependent warning: If you checked line 6 because someone can claim you or your spouse/RDP as a dependent, line 17 tells you to stop and consult the instructions for the Dependent Tax Worksheet.
- Leaving use tax blank: Line 26 must not be blank. If it is zero, indicate whether no use tax is owed or you paid it directly to CDTFA.
- Sending cash: The form says not to send cash.
- Making direct deposit errors: Verify routing and account numbers, use whole-dollar amounts, and do not attach a voided check or deposit slip.
- Missing a joint-return signature: Both spouses/RDPs must sign. The form warns that forging your spouse's or RDP's signature is against the law.
Questions people ask
How do I mark this as an amended return?
Check the amended-return box at the top of the first page.
Can I split my refund between two accounts?
Yes. The form allows direct deposit into one or two accounts. Use lines 37 and 38 to enter the deposit amounts, routing numbers, account types, and account numbers.
Does Medicare count as qualifying health coverage?
The form states that Medicare Part A or Part C is qualifying health coverage. Line 27 asks you to check a box if you and your household had health coverage for the entire year. If you do not check it, the form directs you to the instructions.
What happens if I request information about free or low-cost health coverage?
By checking “Yes,” you authorize the Franchise Tax Board to share limited information from your tax return with Covered California.