Schedule S: Other State Tax Credit (2025)
California · FTB · Used for tax years 2025
California Schedule S calculates the Other State Tax Credit for income taxed by both California and another state. It reports double-taxed income and tax liabilities and is attached to Form 540, Form 540NR, or Form 541.
Who files this form
California Schedule S is used to figure the other state tax credit on double-taxed income. The 2025 form attaches to Form 540, Form 540NR, or Form 541.
The form text does not give detailed eligibility rules or say who is required to file it.
What you'll need
The form calls for the following information:
- Your name as shown on your California tax return and your SSN, ITIN, or FEIN.
- Descriptions of the double-taxed income items and the amounts taxable by California and by the other state.
- Your California tax liability and California adjusted gross income.
- The income tax liability paid to the other state, that state's abbreviation, and the adjusted gross income taxable by that state.
Schedule S must be attached to Form 540, Form 540NR, or Form 541.
How to file
Attach your completed 2025 Schedule S to Form 540, Form 540NR, or Form 541.
The supplied form text does not provide a mailing address or e-file instructions.
Common mistakes
- Do not skip the specific line instructions. The form says to read them before completing both Part I and Part II, but those instructions are not included in the supplied text.
- Do not enter more than 1.0000 on line 5 or line 10.
- Do not forget to attach Schedule S to Form 540, Form 540NR, or Form 541.
Questions people ask
What goes in Part I?
List the double-taxed income items in column (a), the amounts taxable by California in column (b), and the amounts taxable by the other state in column (c). Enter the totals on line 1.
Which Part I amounts carry over to Part II?
Enter Part I, line 1, column (b) on line 3. Enter Part I, line 1, column (c) on line 8.
How is the final credit amount determined?
Line 12 is the smaller of line 6 or line 11. Line 6 is line 2 multiplied by line 5, and line 11 is line 7 multiplied by line 10.
What credit code should I use?
The form directs you to use credit code 187 for the other state tax credit.