Schedule CA (540): California Adjustments - Residents (2025)
California · FTB · Used for tax years 2025
Schedule CA (540) is California’s income adjustment schedule for residents. It reports federal income amounts, adjustments to income, and California subtractions and additions, and is attached to Form 540 as a supporting schedule.
Who files this form
Schedule CA (540) is the California adjustments schedule for residents. It covers adjustments to federal income and federal itemized deductions and is attached to Form 540 as a supporting schedule.
What you'll need
Have the federal forms used for the entries that apply to you:
- Federal Form 1040 or 1040-SR for income amounts.
- Federal Schedule 1 (Form 1040) for additional income and adjustments to income.
- Federal Schedule A (Form 1040) for federal itemized deduction amounts.
- Forms W-2 for wages and Form 1098 for reported home mortgage interest and points, if applicable.
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.
How to file
Attach Schedule CA (540) behind Form 540, Side 6, as a supporting California schedule.
Common mistakes
- Do not leave Schedule CA (540) out of your Form 540 attachments. The form's important reminder says to attach it behind Form 540, Side 6.
Questions people ask
What goes in columns A, B, and C?
Column A is for federal amounts, 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.
When does the form direct me to the Itemized Deductions Worksheet?
For tax year 2025, Part II, line 29 directs you to complete the worksheet in the Schedule CA (540) instructions if your federal adjusted gross income exceeds the amount for your filing status: $252,203 for single or married/RDP filing separately, $378,310 for head of household, or $504,411 for married/RDP filing jointly or qualifying surviving spouse/RDP.
Where do I transfer the final deduction amount?
Transfer the amount from Part II, line 30 to Form 540, line 18. Line 30 tells you to enter the larger of your line 29 amount or the standard deduction shown for your filing status.