Schedule CA (540NR): California Adjustments - Nonresidents and Part-Year Residents (2025)
California · FTB · Used for tax years 2025
Schedule CA (540NR) is a supporting schedule for California Form 540NR for nonresidents and part-year residents. It reports residency information, adjustments for differences between federal and California tax law, and income earned or received as a California resident or from Ca
Who files this form
Schedule CA (540NR) is the California adjustments schedule for nonresidents and part-year residents. It is a supporting schedule for Form 540NR.
For tax year 2025, Part I asks you to complete all residency information that applies to you and your spouse/RDP.
What you'll need
Have these forms and details available, as they apply to your situation:
- Your federal Form 1040 or 1040-SR, Schedule 1, and Schedule A for the income, adjustments, and itemized deduction amounts requested.
- Federal Forms W-2 for wages and Form 1098 for reported home mortgage interest and points.
- Residency details for you and your spouse/RDP, including states of residence, move dates, days spent in California, California property ownership, and any California residency before 2025.
- Form 540NR, which this schedule supports.
The form also directs you to attach Form FTB 3913 for moving expenses, federal Form 4684 for the casualty or theft losses listed in Part III, and federal Form 2106 for unreimbursed employee expenses if required.
How to file
Attach Schedule CA (540NR) behind Form 540NR, Side 6, as a supporting California schedule.
Transfer the California taxable income amount from Part IV, line 5, to Form 540NR, line 35. If the amount is less than zero, enter zero.
The supplied form does not provide a mailing address or e-filing directions.
Common mistakes
- Forgetting to attach the schedule in the specified place. The form's “Important” reminder says to attach Schedule CA (540NR) behind Form 540NR, Side 6, as a supporting California schedule.
Questions people ask
What goes in Part II, column A?
Enter the taxable federal amounts from your federal tax return.
How do I calculate Part II, column D?
Subtract column B from column A, then add column C. Column D shows total amounts under California law as if you were a California resident.
What income belongs in Part II, column E?
Column E covers income earned or received as a California resident, plus income earned or received from California sources as a nonresident.
Can I itemize for California if I did not itemize on my federal return?
Part III includes a box to check if you did not itemize for federal purposes but will itemize for California.
Do I need to include my spouse/RDP's residency information?
Yes. Part I says to complete all lines that apply to you and your spouse/RDP for taxable year 2025.