Which Form Should I File?

	Form 540 2EZ	Form 540A	Form 540	Short Form 540NR	Long Form 540NR
Residency	California resident the entire year	California resident the entire year	California resident the entire year	Not a California resident the entire year	Not a California resident the entire year
Filing Status	Single, married filing jointly, head of household, qualifying widow(er)	Any filing status	Any filing status	Single, married filing jointly, head of household, qualifying widow(er)	Any filing status
Dependents	0 - 3 allowed	All dependents you are entitled to claim	All dependents you are entitled to claim	0 - 5 allowed	All dependents you are entitled to claim
Amount of Income	Total income of: $100,000 or less if single or head of household $200,000 or less if married filing jointly or qualifying widow(er)	Any amount of income	Any amount of income	Total income of $100,000 or less	Any amount of income
Sources of Income	Only income from: Wages, salaries, tips Taxable interest, dividends and pensions Unemployment compensation Taxable scholarship and fellowship grants (only if reported on Form(s) W-2) Paid family leave U.S. social security benefits Tier 1 and tier 2 railroad retirement payments Note:You cannot use Form 540 2EZ if you (or your spouse, if married) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $10,804 if single; $21,558 if married filing jointly or qualifying widow(er); or $15,258 if head of household.	Only income from: Wages, salaries, tips Taxable interest and dividends Unemployment compensation reported on Form 1099-G Taxable scholarship and fellowship grants Paid family leave U.S. social security benefits Tier 1 and tier 2 railroad retirement payments Fully and partially taxable IRA distributions, pensions, and annuities Alimony	All sources of income	Only income from: Wages, salaries, tips Taxable interest Unemployment compensation Paid Family Leave Note: California does not tax unemployment compensation	All sources of income
Adjustments to Income	No adjustments to income	Allowed if the amount is the same as your federal adjustments to income Note: if you claimed educator expenses or the tuition and fees deduction, do not file form 540A. Instead, file form 540.	All adjustments to income	Unemployment compensation Military pay adjustment (R&TC Section 17140.5) Paid family leave	All adjustments to income
Standard Deduction	Allowed	Allowed	Allowed	Allowed	Allowed
Itemized Deductions	No itemized deductions	Allowed if the amount is the same as your federal itemized deductions (except for state, local, and foreign taxes paid)	All itemized deductions	No itemized deductions	All itemized deductions
Payments	Only withholding shown on Form(s) W-2 or CA Sch W-2, or 1099R	Withholding shown on Form(s) W-2 or CA Sch W-2, and 1099-R Estimated tax payments Payments made with extension voucher Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)	Withholding shown on Form(s) W-2 or CA Sch W-2, W-2G, and 1099, 592-B, 593-B, and 594 Estimated tax payments Payments made with extension voucher Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)	Only withholding shown on Form(s) W-2 or CA Sch W-2, and 1099s showing California tax withheld	Withholding from all sources Estimated tax payments Payments made with extension vouchers Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
Tax Credits	Personal exemption credit Up to three dependent exemption credits Nonrefundable renter's credit Senior exemption credit	Personal exemption credit Dependent exemption credit Nonrefundable renter's credit Senior exemption credit Blind exemption credit Child and dependent care expenses credit	All tax credits	Personal exemption credit Up to five dependent exemption credits	All tax credits
Other Taxes	Only tax computed using the 540 2EZ Table	Tax computed using the tax table Mental Health Services tax	All taxes: Tax computed using the tax table Alternative minimum tax Tax on early distributions from IRAs or other qualified retirement plans Tax on distributions from MSAs and education IRAs Tax for children under 14 with investment income of more than $1,600 Tax on lump-sum distributions Recapture taxes Deferred tax on certain installment obligations Tax on accumulation distributions of trusts Mental Health Services tax	Taxes computed using only the tax table	All taxes: Tax computed using the tax table Alternative minimum tax Tax on early distributions from IRAs or other qualified retirement plans Tax on distributions from education IRAs Tax for children under 14 with investment income of more than $1,600 Tax on lump-sum distributions Recapture taxes Deferred tax on certain installment obligations Tax on accumulation distributions of trusts Mental Health Services tax

Which Form Should I File for 2005?