540NR: California Nonresident or Part-Year Resident Income Tax Return (2024)
California · FTB · Used for tax years 2024
Form 540NR is California’s 2024 income tax return for nonresidents and part-year residents. It reports income, deductions, credits, taxes, withholding, and payments to calculate total tax and any overpaid tax.
Who files this form
Form 540NR is California’s income tax return for nonresidents and part-year residents for tax year 2024. The supplied form does not state income thresholds or other rules for determining whether you must file.
What you'll need
- Your complete federal return: The form says to attach a copy. Line 13 uses federal adjusted gross income from Form 1040, 1040-SR, or 1040-NR, line 11.
- Forms W-2: Line 12 uses California wages from box 16.
- Schedule CA (540NR): The return uses this schedule for California adjustments, California income, and itemized deductions.
- Withholding forms, if applicable: Line 83 uses Form 592-B and/or Form 593.
- Supporting credit and tax schedules, if applicable: The form directs you to attach FTB 3506 for the Child and Dependent Care Expenses Credit and Schedule P (540NR) for alternative minimum tax or the credits reported on line 60.
- Personal and dependent information: Have names, SSNs or ITINs, dates of birth for you and your spouse/RDP, and dependent names, SSNs, and relationships available.
- Bank details for direct deposit: Have the routing number, account number, and account type for each account you want to use.
How to file
Sign the return on Side 6 and attach a copy of your complete federal return. Both spouses/RDPs must sign a joint return.
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
Enclose any payment, but do not staple it. Do not send cash. For information about paying online, go to ftb.ca.gov/pay.
The supplied text does not provide e-filing instructions.
Common mistakes
- Leaving out the federal return: Attach a copy of your complete federal return.
- Missing signatures: Sign on Side 6. Both spouses/RDPs must sign a joint return. The form warns that forging a spouse’s/RDP’s signature is unlawful.
- Including yourself or your spouse/RDP as a dependent: Do not include either on line 10.
- Using cents: The form calls for whole dollars only.
- Sending cash or stapling a payment: Do not send cash. Enclose payment without stapling it.
- Incorrect direct deposit details: Verify routing and account numbers. Do not attach a voided check or deposit slip.
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 bank details and deposit amounts in whole dollars.
What if my California filing status differs from my federal filing status?
Check the box indicating that your California filing status is different from your federal filing status.
How do I identify an amended return?
Check the box labeled “AMENDED return” on Side 1.
Can I apply an overpayment to next year’s estimated tax?
Yes. On the 2024 return, line 102 lets you enter the amount of your overpaid tax from line 101 that you want applied to your 2025 estimated tax.