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California Form Form 540 (2025)

Your 2025 federal return, carried into California as a full-year resident. Every figure is computed in your browser from the return you have already entered, and anything this engine cannot yet figure says so at the line rather than printing a number that would be wrong.

Tax year 2025ca-2025.1provisional figures

This is a hypothetical California return, so the official layout is not offered for it. A page that looked exactly like the printed form would be mistaken for one.

Federal — Form 1040

Total income0
Adjusted gross income0
Taxable income—
Total tax—

California — Form Form 540

State income—
Taxable income—
Total tax—
Refund or amount owednot computed — not your resident state
Form Form 540 — California Resident Income Tax Return
A working replica. Not a Franchise Tax Board form and not for filing.
Franchise Tax Board
Tax year 2025
Federal starting figure
Federal starting figure: blank
Additions
Additions: blank
Subtractions
Subtractions: blank
State income
State income: blank
Deduction
Deduction: blank
Exemptions
Exemptions: blank
Taxable income
Taxable income: blank
Tax before credits
Tax before credits: blank
Surtax
Surtax: blank
Nonrefundable credits
Nonrefundable credits: blank
Tax after nonrefundable credits
Tax after nonrefundable credits: blank
Total tax
Total tax: blank
Payments, refund and amount owed
not figured
This engine does not yet figure California’s withholding, estimated payments or settlement. Form Form 540 has those lines; they are missing from this page, not from the form.
Worksheets and schedules behind these figures
Alternative minimum tax
Alternative minimum tax: blank
Behavioral health tax
Behavioral health tax: blank
Exemption credit
Exemption credit: blank
Exemption credit before limit
Exemption credit before limit: blank
Social security subtraction
Social security subtraction: blank
Unemployment subtraction
Unemployment subtraction: blank
Franchise Tax Board · Form Form 540 (2025)NOT AN OFFICIAL CALIFORNIA FORM 540HYPOTHETICAL RETURN — FILER DOES NOT LIVE IN CALIFORNIA

What this California return is missing

  • Alternative Minimum Tax (Form 540 line 61, Schedule P)too low
    R&TC §17062 · the excess of a 7% tentative minimum tax over the regular tax; nil inside the simple-return envelope, which carries none of the Box A or Box B preference items, though a filer above $347,808 of California AGI is directed to complete Schedule P
  • Individual Shared Responsibility Penalty (Form 540 line 92)too low
    R&TC §61000 et seq. · the greater of a flat amount per household member or a percentage of income above the filing threshold, for a household without minimum essential coverage; nil for the insured, and the return carries no coverage months either way
  • California Earned Income Tax Credit and Young Child Tax Credit (line 75, 76)too high
    R&TC §17052, §17052.1 · up to about $3,600 refundable, on California earned income below roughly $32,000, plus $1,154 a child under six; nil at every reference persona, each of which earns above the ceiling
  • Nonrefundable Renter’s Credit (Form 540 line 46)too high
    R&TC §17053.5 · $60 single or $120 joint, for a renter below an income limit; the return carries no residency or rent facts
  • Schedule CA (540) Part I additions — the OBBBA and other decouplingtoo low
    R&TC §17024.5 · the California addition for federal provisions the state has not conformed to, including the 2025 OBBBA changes; nil for a filer whose income is wages, interest, dividends, capital gain distributions and retirement distributions
  • Schedule CA (540) Part I subtractions beyond Social Security and unemploymenttoo high
    R&TC §17131 et seq. · California lottery winnings, interest on federal obligations, ridesharing benefits, HSA-related differences and the rest of the Part I column B list
  • Schedule CA (540) Part II itemized deduction limitationsdirection unknown
    R&TC §17077 · California allows miscellaneous itemized deductions above 2% of AGI that the federal return suspends and does not apply the federal SALT cap, but disallows the state income tax deduction and applies its own AGI-based limitation
  • Nonrefundable Child and Dependent Care Expenses Credit (line 40)too high
    R&TC §17052.6 · a percentage of the federal credit, tapering to nothing above $100,000 of California AGI
  • Excess State Disability Insurance withheld (Form 540 line 74)too high
    R&TC §17061 · the excess withheld where a filer worked for more than one employer; reaches the payments side, not the tax
  • Tax on a lump-sum distribution or accumulation distribution (line 34)too low
    R&TC §17504, §17745 · the separate Schedule G-1 or FTB 5870A tax; nil for a filer with neither a lump-sum distribution nor a trust accumulation distribution
  • Credit for taxes paid to another state (Schedule S)too high
    R&TC §18001 · nil under the resident-only scope — a hypothetical full-year resident has no other-state income to have been taxed on

What this California return is not telling you

  • blankca540.base_start could not be figured.
  • blankca540.social_security_subtraction could not be figured.
  • blankca540.unemployment_subtraction could not be figured.
  • blankca540.subtractions could not be figured.
  • blankca540.additions could not be figured.
  • blankca540.state_agi could not be figured.
  • blankca540.deduction could not be figured.
  • blankca540.exemptions could not be figured.
  • blankca540.taxable_income could not be figured.
  • blankca540.tax_before_credits could not be figured.
  • blankca540.exemption_credit_before_limit could not be figured.
  • blankca540.exemption_credit could not be figured.
  • blankca540.nonrefundable_credits could not be figured.
  • blankca540.tax_after_nonrefundable could not be figured.
  • blankca540.alternative_minimum_tax could not be figured.
  • blankca540.behavioral_health_tax could not be figured.
  • blankca540.surtax could not be figured.
  • blankca540.total_tax could not be figured.