Updated October 24, 2026. Quick answer: Line 9 of the California Form 540 is the senior exemption credit line, for filers who were 65 or older by the end of 2025, and for each spouse or registered domestic partner who was. The booklet also lets you give all or part of the credit to the California Seniors Special Fund. The amount flows into the exemption total on line 11.
What this line does
The form’s line 9 label reads “Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2.” The booklet’s instruction heading is Line 9 under “Exemptions”, and it begins: “If you were 65 years of age or older by December 31, 2025*, you should claim an additional exemption credit on line 9.”
The line sits in the same exemptions block as the personal exemption on California Form 540 line 7. The form says of lines 7 to 10: “Multiply the number you enter in the box by the pre-printed dollar amount for that line.” The dollar amount per box is printed on your own form and is not reproduced here.
Who it applies to
The age condition is printed as “65 years of age or older by December 31, 2025*”. For couples the booklet says “If you are married/or an RDP, each spouse/RDP 65 years of age or older should claim an additional credit.” The asterisk leads to a footnote: “If your 65th birthday is on January 1, 2026, you are considered to be age 65 on December 31, 2025.”
A warning closes the instruction: “Do not claim this credit if someone else can claim you as a dependent on their tax return.”
What the instructions say
| Line | What the form says |
|---|---|
| Line 9, the form | “Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2.” |
| Line 9, who claims | “If you were 65 years of age or older by December 31, 2025*, you should claim an additional exemption credit on line 9.” |
| Married or RDP | “If you are married/or an RDP, each spouse/RDP 65 years of age or older should claim an additional credit.” |
| Seniors Special Fund | “You may contribute all or part of this credit to the California Seniors Special Fund.” |
| Footnote | “If your 65th birthday is on January 1, 2026, you are considered to be age 65 on December 31, 2025.” |
| Dependent warning | “Do not claim this credit if someone else can claim you as a dependent on their tax return.” |
| Line 11 | “Add line 7 through line 10 and enter the total dollar amount of all exemptions for personal, blind, senior, and dependent.” |
The figures the form prints
Two age and date figures sit inside single running sentences. The credit test reads “If you were 65 years of age or older by December 31, 2025*”, and the footnote treats a January 1, 2026 birthday as age 65 on December 31, 2025, in the sentence quoted in the table above. The booklet prints no other limit in the line 9 instruction.
Where the result goes next
The count you enter on line 9 is multiplied by the pre-printed amount, and the product joins lines 7, 8 and 10 on line 11, which the booklet describes as “Add line 7 through line 10 and enter the total dollar amount of all exemptions for personal, blind, senior, and dependent.” The form adds “Transfer this amount to line 32”. For state context, see California retirement taxes and the senior-focused property tax breaks for seniors in California; for the federal return that pairs with it, see Form 1040-SR.
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.
Common mistakes
- Claiming only one credit on a joint return when both spouses qualify. The booklet says “each spouse/RDP 65 years of age or older should claim an additional credit.”
- Counting a January 1, 2026 birthday as too late. The booklet’s footnote says “you are considered to be age 65 on December 31, 2025.”
- Taking the credit when someone else can claim you. The booklet warns “Do not claim this credit if someone else can claim you as a dependent on their tax return.”
Related: California retirement taxes, property tax breaks for seniors in California, Form 1040-SR, and California tax brackets.
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- 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.