Updated October 24, 2026. Quick answer: Form 540 is the California resident income tax return. This page lists the Form 540 lines read in this series and the two Schedule CA (540) lines that feed them, with a link to a page that reads each one from the Franchise Tax Board’s 2025 booklet.
What this page covers
The booklet that holds the instructions is titled “Personal Income Tax Booklet 2025”. Its Form 540 instructions start with exemptions and run through taxable income, tax, credits, other taxes, payments and the refund lines. For the state-level picture, see California retirement taxes and whether California taxes pensions. For Schedule CA (540) lines 4 and 5, see Schedule CA (540) lines 4 and 5.
Form 540, one line at a time
Each row links to the page for that line. The last column is the form’s or booklet’s own label for it.
| Line | Page | The form’s label |
|---|---|---|
| Line 7 | Personal exemptions | “Personal Exemptions” |
| Line 9 | Senior exemptions | “Senior Exemptions” |
| Line 13 | Federal AGI | “Federal Adjusted Gross Income” |
| Line 14 | California subtractions | “Subtract the amount on line 14 from the amount on line 13.” |
| Line 16 | California additions | “California adjusted gross income. Combine line 15 and line 16” |
| Line 18 | Standard or itemized deduction | “California Itemized Deductions or California Standard Deduction” |
| Line 19 | Taxable income | “Subtract line 18 from line 17. This is your taxable income.” |
| Line 31 | Tax | “Tax. Check the box if from:” |
| Line 32 | Exemption credits | “Exemption credits. Enter the amount from line 11.” |
| Line 34 | Lump-sum distribution tax | “Tax from Schedule G-1” |
| Lines 43 to 45 | Additional special credits | “Additional Special Credits” |
| Line 46 | Renter’s credit | “Nonrefundable Renter’s Credit. See instructions” |
| Line 61 | Alternative minimum tax | “Alternative Minimum Tax. Attach Schedule P (540)” |
| Line 62 | Behavioral health services tax | “Behavioral Health Services Tax. See instructions” |
| Line 63 | Other taxes and credit recapture | “Other taxes and credit recapture. See instructions” |
| Line 71 | California income tax withheld | “California income tax withheld. See instructions” |
| Line 72 | Estimated tax and other payments | “2025 California estimated tax and other payments. See instructions” |
| Line 91 | Use tax | “Use Tax. Do not leave blank. See instructions” |
| Line 97 | Overpaid tax | “Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95.” |
Schedule CA (540) lines that feed Form 540
Schedule CA (540) is the schedule that makes the California adjustments to the federal figures. The two lines below sit in it, and its column totals carry to Form 540 lines 14 and 16.
| Schedule CA line | Page | The form’s label |
|---|---|---|
| Line 6 | Social security benefits | “Social security benefits” |
| Line 13 | Health savings account deduction | “Health savings account deduction” |
For how California treats Social Security as a topic, see whether California taxes Social Security. For the rate side of the return, see California tax brackets.
Edition and line numbers
This page reads California 540 Forms and Instructions, 2025 Personal Income Tax Booklet, Franchise Tax Board, and Form 540, California Resident Income Tax Return (2025), Franchise Tax Board, for tax year 2025, the current file the Franchise Tax Board served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Related: California retirement taxes, whether California taxes pensions, and Schedule CA (540) lines 4 and 5.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Talk to an advisor about California retirement taxes
For U.S. investors with $250,000 or more in investable assets. WiserAdvisor is an independent service matching you with 2 to 3 vetted advisers. Its form asks for your ZIP code and answers to a few questions; a match is not guaranteed.
Free to request, with no obligation to hire. By submitting, you consent to calls, texts and emails from WiserAdvisor and up to three advisers. Advisers pay for introductions.
Clear Money Guide may earn a referral payment for a qualifying completed form. An introduction is not a Clear Money Guide recommendation.
Opens on WiserAdvisor’s site in a new tab.
Explore advisor help with state income taxes
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment for a qualifying submitted form, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- California 540 Forms and Instructions, 2025 Personal Income Tax Booklet, Franchise Tax Board: www.ftb.ca.gov
- Form 540, California Resident Income Tax Return (2025), Franchise Tax Board: www.ftb.ca.gov
- Related official page (not quoted): Franchise Tax Board, 2025 Personal Income Tax Booklet page: www.ftb.ca.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.