540 2EZ: California Resident Income Tax Return (2024)
California · FTB · Used for tax years 2024
Form 540 2EZ is California’s resident income tax return for 2024. It reports wages, interest, dividends, taxable pension income, and mutual fund capital gains distributions, along with tax withheld, credits, use tax, and any overpaid tax or tax due.
What you'll need
Have these forms and details available, as applicable, to complete your 2024 return:
- Income and withholding forms: Federal Form W-2, Form 1099-INT, Form 1099-DIV, and Form 1099-R. The return uses W-2 boxes 16 and 17, 1099-INT box 1, 1099-DIV boxes 1a and 2a, and 1099-R box 14. You also need your taxable pension income amount.
- Personal information: Your name, date of birth, SSN or ITIN, address, and county at the time of filing. For a joint return, have your spouse’s/RDP’s information too.
- Dependent information: Each dependent’s first and last name, SSN, and relationship to you.
- Residence information: Your principal/physical residence address if it differs from your mailing address.
- Direct deposit details: Routing number, account number, and checking or savings account type for one or two accounts if you want direct deposit of your refund.
How to file
Sign your 2024 Form 540 2EZ on Side 5. If you file a joint return, both you and your spouse/RDP must sign.
If you owe an amount, mail to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
If you have a refund or no amount due, mail to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
Do not send cash. For information about paying online, go to ftb.ca.gov/pay.
Common mistakes
- Checking more than one filing status: Check only one. The form tells head-of-household filers to stop and see the instructions.
- Counting yourself or your spouse/RDP as a dependent: Do not include either of you on line 8.
- Skipping the dependent tax warning: If you checked line 6 because someone can claim you or your spouse/RDP as a dependent, line 17 says to stop and see the instructions for the Dependent Tax Worksheet.
- Leaving use tax blank: Complete line 26. If it is zero, check the applicable box for no use tax owed or use tax paid directly to CDTFA.
- Entering cents: Use whole dollars only.
- Making direct deposit errors: Verify your routing and account numbers. Do not attach a voided check or deposit slip.
- Missing a joint-return signature: Both spouses/RDPs must sign. The form warns that forging a spouse’s/RDP’s signature is unlawful.
Questions people ask
Can I split my refund between two accounts?
Yes. The form allows direct deposit into one or two checking or savings accounts. Enter the routing and account numbers and the direct deposit amounts in whole dollars.
What if my mailing address is not where I live?
Enter your principal/physical residence address at the time of filing in the separate residence section. If the addresses are the same, check the box saying so. Also enter your county at the time of filing.
Does Medicare count as qualifying health care coverage?
The form states that Medicare Part A or C is qualifying health care coverage. Check the full-year coverage box if you and your household had full-year coverage. If you do not check it, the form directs you to the instructions.
Can I let someone else discuss my return with the tax agency?
Yes. Side 5 asks whether you want to allow another person to discuss the return. It provides a “Yes” box and spaces for the third-party designee’s name and telephone number.
How do I mark an amended return?
Check the box labeled “AMENDED return” on Side 1.