540NR: California Nonresident or Part-Year Resident Income Tax Return (2025)
California · FTB · Used for tax years 2025
Form 540NR is California’s 2025 income tax return for nonresidents and part-year residents. It reports income, California adjustments, deductions, credits, taxes, and payments to calculate total tax and any overpayment.
Who files this form
Form 540NR is California’s Nonresident or Part-Year Resident Income Tax Return for tax year 2025. The supplied form does not state the filing requirements or income thresholds that determine who 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 11b.
- Federal 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.
- Personal and dependent information: Have names, SSNs or ITINs, dates of birth for you and your spouse/RDP, and dependent relationship information available.
- Payment information: The form asks for California withholding, 2025 estimated tax and other payments, and withholding from Form 592-B and/or Form 593, if applicable.
- Applicable credit and tax schedules: Attach FTB 3506 for the Nonrefundable Child and Dependent Care Expenses Credit. The form also calls for Schedule P (540NR) when claiming more than two credits or reporting Alternative Minimum Tax.
How to file
Attach a copy of your complete federal return and sign your return on Side 6. 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
Enclose any payment, but do not staple it. Do not send cash. For online payment information, go to ftb.ca.gov/pay.
If you have a refund or no amount due, mail to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
Common mistakes
- Do not forget to attach a copy of your complete federal return.
- Do not include yourself or your spouse/RDP as a dependent on line 10.
- Do not send cash or staple your payment to the return.
- For direct deposit, verify the routing and account numbers. Do not attach a voided check or deposit slip, and use whole dollars only.
- Do not leave a joint return with only one signature. Both spouses/RDPs must sign, and 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 number, account number, account type, and deposit amount for each account used.
Can I apply my overpayment to next year’s estimated tax?
Yes. On the 2025 return, line 102 lets you apply part or all of the overpaid tax on line 101 to your 2026 estimated tax.
How do I mark an amended return?
Check the box labeled “AMENDED return” on Side 1.
Does Medicare count as qualifying health care coverage?
The form states that Medicare Part A or C is qualifying health care coverage. Check the box on line 91 if you and your household had full-year health care coverage.