540 2EZ: California Resident Income Tax Return (2025)
California · FTB · Used for tax years 2025
Form 540 2EZ is the California Resident Income Tax Return for 2025. It reports wages, interest, dividends, taxable pension income, and capital gains distributions from mutual funds, along with tax credits, withholding, use tax, and any overpaid tax or tax due.
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 capital gains distributions from mutual funds.
- Federal Form 1099-R: box 14 for tax withheld.
- Your taxable pension income amount.
- Your name, date of birth, SSN or ITIN, address, and county at the time of filing. The form also asks for your spouse’s/RDP’s information on a joint return.
- Each dependent’s first and last name, SSN, and relationship to you.
- Your bank routing number, account number, and account type if you want direct deposit.
Line 17 directs you to use the 2EZ Table for your filing status. If you checked the dependent box on line 6, it directs you to the instructions for the Dependent Tax Worksheet.
How to file
Sign and date the return. If filing jointly, both you and your spouse/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, go to 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
- Checking more than one filing status: check only one box.
- Counting yourself or your spouse/RDP as a dependent: do not include either person on line 8.
- Overlooking the dependent warning: if you checked line 6, stop and see the instructions for the Dependent Tax Worksheet before completing line 17.
- Leaving use tax blank: line 26 says not to leave it blank. 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.
- Skipping direct deposit checks: 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 bank accounts?
Yes. The form allows direct deposit into one or two checking or savings accounts. Enter the account details and direct deposit amounts on lines 37 and 38.
How do I mark an amended return?
Check the box on Side 1 labeled “Check here if this is an AMENDED return.”
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 health care coverage.
Can I let another person discuss my return with the Franchise Tax Board?
Yes. The signature section asks whether you want to allow another person to discuss the return. It provides Yes and No boxes and spaces for the third-party designee’s name and telephone number.