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State of California Franchise Tax Board

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Introduction Section


• What's new for 2014
• Important Due Dates
• State and Federal differences
• Scope of VITA/TCE
• General filing requirements
• Deceased taxpayers
• Children < 19 with > $2K of investment income
• Rounding
• California Tax Forms on the Internet
• Filing requirements for most clients
• California Income Tax Returns
• Filling in Paper Tax Returns
• Which Tax Form to use - FTB 540 2EZ or 540

General Information


• Name and Address
• Social Security Numbers
• Filing Status
• Claimed as a Dependent/Exemptions-Personal, Blind
• Exemptions- Senior and Dependent
• Income Adjustments
• Standard and Itemized Deductions
• Tax and Credits
• Refund and Payments
• Signing the Return
• Quality Review Checklist

Form 540


• Before You Begin
• Step 1 - Name and Address
• Step 2 - Filing Status
• Step 3 - Exemptions
• Step 4 - Taxable Income
• Schedule CA (540) Part 1 Section A
• Schedule CA (540) Part 1 Section B
• Schedule CA (540) Part 2 Itemized Deductions
• Step 5 - Tax
• Step 6 - Special Credits & Nonrefundable Renter's
• Step 7 - Other Taxes
• Step 8 - Payments
• Step 9 - Overpaid Tax or Tax Due
• Step 10 - Contributions
• Step 11 - Refund or Amount Owed
• Step 12 - Interest Penalties
• Step 13 - Direct Deposit
• Sign Here
• Quality Review Checklist
• Form 540 Problem 1
• Form 540 Problem 2
• Form 540 Problem 3

Contribution Funds


• Contribution Funds

Volunteer Procedures


• Volunteer Procedures

Tax Tables


• 2014 tax tables

TaxWise Tips


• TaxWise Tips