Which Form Should I File for 2013?

We have discontinued Form 540A. See other filing options.

  Form 540 2EZ Form 540 Short Form 540NR Long Form 540NR
Residency 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/RDP filing jointly, head of household, qualifying widow(er) Any filing status Single, married/RDP filing jointly, head of household, qualifying widow(er) Any filing status
Dependents 0 - 3 allowed 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/RDP filing jointly or qualifying widow(er)

Note:You cannot use Form 540 2EZ if you (or your spouse/RDP, if married) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $13,056 if single; $26,062 if married/RDP filing jointly or qualifying widow(er); or $18,462 if head of household.

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 reported on Form 1099G
  • 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
  • Capital gains from mutual funds (reported on Form 1099-DIV, box 2a only)
All sources of income Only income from:
  • Wages, salaries, tips
  • Taxable interest
  • Unemployment compensation
  • Paid family leave insurance
Note: California does not tax unemployment compensation
All sources of income
Adjustments to Income No adjustments to income All adjustments to income
  • Unemployment compensation
  • Military pay adjustment (R&TC Section 17140.5)
  • Paid family leave insurance
All adjustments to income
Standard Deduction Allowed Allowed Allowed Allowed
Itemized Deductions No itemized deductions All itemized deductions No itemized deductions All itemized deductions
Payments Only withholding shown on Form(s) W-2 and 1099R
  • Withholding from all sources
  • 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 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
All tax credits
  • Personal exemption credit
  • Up to five dependent exemption credits
  • Blind exemption credit
  • Nonrefundable renter's credit
All tax credits
Other Taxes Only tax computed using the 540 2EZ Table All taxes Taxes computed using only the tax table All taxes