Schedule CA (540): California Adjustments - Residents (2024)
California · FTB · Used for tax years 2024
Schedule CA (540) is a supporting schedule for California residents filing Form 540. It reports federal income and adjustments to income, along with subtractions and additions for California tax purposes.
What you'll need
Have the documents that apply to the income and deductions you report:
- Your federal Form 1040 or 1040-SR, plus federal Schedule 1 for additional income and adjustments to income.
- Federal Forms W-2 for wages reported in box 1.
- Federal Schedule A for the federal itemized deduction amounts used in Part II.
- Federal Form 1098 for home mortgage interest and points reported on that form.
The schedule also calls for these attachments when applicable:
- Form FTB 3913 for moving expenses.
- Federal Form 4684 for casualty or theft losses reported on Part II, line 15.
- Federal Form 2106 for unreimbursed employee expenses, if required.
Enter your name as shown on your tax return and your SSN or ITIN.
How to file
Attach Schedule CA (540) behind Form 540, Side 6, as a supporting California schedule.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not leave Schedule CA (540) out of your return. The form's “Important” reminder says to attach it behind Form 540, Side 6, as a supporting California schedule.
Questions people ask
What goes in columns A, B, and C?
Column A is for federal amounts. In Part I, these are taxable amounts from your federal return. In Part II, they are amounts from federal Schedule A. Column B is for subtractions, and column C is for additions. The form directs you to the instructions for subtractions and additions.
Can I itemize for California if I did not itemize on my federal return?
Part II includes a checkbox for this situation. Check it if you did not itemize for federal purposes but will itemize for California.
Where do I enter moving expenses?
Moving expenses go in Part I, Section C, line 14. The form says to attach Form FTB 3913 and see the instructions.
Which deduction amount do I transfer to Form 540?
Part II, line 30 tells you to enter the larger of line 29 or the standard deduction shown for your filing status. For 2024, the listed standard deduction is $5,540 for single or married/RDP filing separately, with a direction to see the instructions. It is $11,080 for married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP. Transfer line 30 to Form 540, line 18.