Form 540NR is the 2025 California income tax return that the Franchise Tax Board (FTB) provides for people who were nonresidents of California with California-source income, or who moved into or out of California during the year. You complete it after your federal return and attach Schedule CA (540NR) when your federal and California figures differ. On this page you can fill out Form 540NR online on FillingPDF and download or print the completed PDF; the form and the 540NR booklet are published by the FTB at ftb.ca.gov.
Last updated
What is 540NR?
Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, is the California Franchise Tax Board (FTB) form on which nonresidents with California-source income and part-year residents report income, figure California tax and claim credits for the 2025 taxable year.
The booklet explains how the return works. California taxes all income you received while you lived in California, plus income from California sources while you were a nonresident. You first use Schedule CA (540NR), columns A through D, to compute your total adjusted gross income as if you had been a resident all year, and column E to isolate the California portion. Your tax is your California taxable income multiplied by an effective tax rate: the tax on your total taxable income divided by that total taxable income.
Form 540NR has six sides and follows your federal Form 1040, Form 1040-SR or Form 1040-NR, so you finish the federal return first. Its lines are numbered with gaps (line 19 is followed by line 31). It is different from Form 540, California Resident Income Tax Return, and Form 540 2EZ, which the booklet assigns to people who were California residents for the entire year.
The same form is also used for group nonresident returns (see FTB Pub. 1067) and, with the AMENDED box checked and Schedule X attached, to amend a 2025 return.
Who needs to file 540NR?
Use Form 540NR if you or your spouse/RDP were a nonresident or part-year resident of California in 2025. That covers nonresidents who received income from California sources and people who moved into or out of California during the year.
Whether you must file depends on the tests in the FTB booklet:
- Your California gross income, or your California adjusted gross income, exceeds the amount in the booklet's charts for your filing status, age and number of dependents.
- You owe certain other taxes, such as tax on a lump-sum distribution, tax on a qualified retirement plan, alternative minimum tax, recapture taxes or tax on a trust accumulation distribution.
- A child under 19, or a full-time student under 24, had unearned income above the booklet's limit. That child's tax is figured on a separate Form 540NR with form FTB 3800.
- You are married/RDP filing separately with separate property income and you owe tax.
- Someone else can claim you as a dependent and your income is more than your standard deduction.
Nonresident partners, members and shareholders may elect a group nonresident return on Form 540NR.
Do not use Form 540NR if you and your spouse/RDP were California residents for the entire year; use Form 540 or Form 540 2EZ. Active duty military personnel should also consult FTB Pub. 1032.
When to file 540NR
The 2025 return is due April 15, 2026, the last day to file and pay the amount you owe without penalties and interest. If that date falls on a weekend or holiday, the deadline moves to the next business day.
Form FTB 3519, Payment for Automatic Extension for Individuals, covers an extension. October 15, 2026 is the last day to file or e-file the 2025 return to avoid a late filing penalty and interest computed from the original April 15, 2026 date. If you are living or traveling outside the United States on April 15, 2026, the filing and payment dates are different; see form FTB 3519.
The booklet also describes a one-time timeliness penalty abatement an individual may request for a failure-to-file or failure-to-pay penalty. Estimated tax payments for 2026 fall on April 15, June 15, September 15 and January 15, 2027.
Documents you need
- A copy of your complete federal return (Form 1040, 1040-SR or 1040-NR); the form says to attach it.
- Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents, when your federal and California income or deductions differ; its totals feed lines 14, 16, 18 and 32.
- Form FTB 3532, Head of Household Filing Status Schedule, if you file as head of household; without it the FTB denies that filing status.
- Copies of Form 592-B and Form 593, attached to the lower front of Side 1, if you claim withholding on line 83.
- Copies of federal Forms 1099 showing California tax withheld, attached to the lower front of the return, if included in line 81.
- Form FTB 3506, Child and Dependent Care Expenses Credit, if you claim the line 50 credit.
- Schedule P (540NR), Alternative Minimum Tax and Credit Limitations, if you owe alternative minimum tax, are subject to credit limits or claim more than two credits.
- Form FTB 3568 and its supporting documents, if you claim a dependent with no SSN or ITIN (write "no id" in the SSN space on line 10).
- A doctor's statement attached to the back of the form the first year you claim the line 8 blind exemption.
- A statement with the required dependent information, if you claim more than three dependents.
- Federal Schedule A (Form 1040) with Schedule CA (540NR), if you itemize for California but did not itemize on your federal return.
- Form FTB 3800 or form FTB 3803, if the child unearned income rules apply to your line 31 tax.
- Schedule X, California Explanation of Amended Return Changes, if you check the AMENDED box.
How to fill out 540NR
Complete your federal return first
Finish federal Form 1040, 1040-SR or 1040-NR, and Schedule CA (540NR) if your federal and California figures differ, because Form 540NR draws on them. Use black or blue ink if you print the form.
Enter names, SSN or ITIN, and address
At the top of Side 1, enter your name, spouse's/RDP's name, SSN or ITIN, address and dates of birth (mm/dd/yyyy) in the same order as the names. Check the AMENDED box only if you are amending, and add a prior last name if it differs from your 2024 return.
Choose your filing status
Check only one box, line 1 through line 5. Enter your spouse's/RDP's SSN or ITIN and full name for line 3, or the year the spouse/RDP died for line 5, and check the box above line 1 if your California status differs from your federal status.
Claim your exemptions
Line 6: check if someone can claim you as a dependent. Lines 7 through 9: enter the number of personal, blind and senior exemptions. Line 10: list each dependent's name, SSN or ITIN and relationship. Line 11 adds lines 7 through 10.
Report California wages and income
Line 12: California wages from W-2, box 16. Line 13: federal AGI from line 11b of your federal return. Line 14 and line 16 come from Schedule CA (540NR), Part II, line 27, columns B and C; line 15 is line 13 minus line 14.
Figure taxable income
Line 17 combines line 15 and line 16. On line 18 enter the larger of your California itemized deductions (Schedule CA (540NR), Part III, line 30) or your California standard deduction. Line 19 is line 17 minus line 18, entering -0- if less than zero.
Compute your California tax
Line 31: use the tax table or tax rate schedule for your filing status and check the box for FTB 3800 or FTB 3803 if used. Complete lines 32 and 35 from Schedule CA (540NR), Part IV, then lines 36 through 40 for the tax rate, exemption credit percentage and prorated exemption credits.
Add other tax and claim credits
Line 41: tax from Schedule G-1 or FTB 5870A, if any. Line 42 adds lines 40 and 41. Claim credits on lines 50 through 61, attach the forms they require, and total them on line 62; line 63 is line 42 minus line 62.
Enter other taxes and total tax
Enter alternative minimum tax on line 71, Behavioral Health Services Tax on line 72 and other taxes and credit recapture on line 73. Line 74 adds lines 63, 71, 72 and 73.
Enter withholding and payments
Line 81: California tax withheld. Line 82: estimated tax and other payments. Line 83: Form 592-B and 593 withholding. Lines 84 through 87: refundable credits if they apply. Line 88 totals lines 81 through 87.
Complete the health coverage and balance lines
On line 91, check the box if you and your household had full-year health care coverage, or follow the instructions for the ISR penalty. Then complete line 92 or 93, and line 101 through 104 to show overpaid tax or tax due.
Add contributions and finish amount owed or refund
Enter any voluntary contributions by code and total them on line 120. If you owe, complete lines 121 through 124; for a refund, line 125 and the direct deposit lines 126 and 127 with routing and account numbers.
Sign, review and download the PDF
Complete the voter, health care coverage and third party designee items on Sides 5 and 6, then sign and date Side 6; both spouses/RDPs must sign a joint return. Check each line, then download or print the completed PDF from FillingPDF and assemble the attachments described under How to submit.
How to submit 540NR
You can file Form 540NR by e-file or by mail, and you can pay online.
- E-file: go to ftb.ca.gov and search for efile options. The FTB booklet notes that e-file helps avoid many common errors.
- By mail, refund or no amount due: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001.
- By mail, with an amount you owe: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. Enclose, but do not staple, any payment, and do not send cash.
- Pay online: go to ftb.ca.gov/pay.
When you mail the return, send all six sides, sign Side 6, and attach a copy of your complete federal return. Use black or blue ink. Form FTB 3519 payments, Schedule CA (540NR) and the other forms your lines call for go with the return. The booklet adds that once you pass its payment thresholds, mandatory electronic payment rules apply.
FillingPDF lets you fill out and download the PDF; submission follows the FTB channels above.
Common mistakes to avoid
- Sending fewer than all six sides, or not signing Side 6; the instructions say you must send all six sides and Side 6 must be signed.
- Leaving off the copy of your complete federal return, which the form says to attach.
- Writing a dash or the word "NONE" on a line with no entry; leave it blank unless the instructions say to enter zero.
- Transferring a negative Schedule CA (540NR), Part II, line 27 amount to line 14 or 16 as a negative number instead of moving it as a positive number to the other line.
- Claiming head of household without attaching form FTB 3532; the FTB denies that status.
- Claiming exemptions on lines 7 through 9 when someone else can claim you as a dependent; the instructions say not to claim the credits in that case.
- Entering withholding from Form 592-B or Form 593 on line 81 instead of line 83, or including city, local, other-state or NCNR tax withheld on line 81.
- Claiming a dependent already claimed on another return, or a dependent list that differs from your federal return without form FTB 3568.
- Abbreviating the country name on a foreign address, or putting extra information on the city line.
- Stapling a payment to the return or sending cash; the form says to enclose, but not staple, any payment.
Frequently asked questions
What is Form 540NR used for?
Form 540NR is the California Franchise Tax Board's 2025 income tax return for nonresidents with California-source income and for part-year residents. It reports your income, figures California tax by applying an effective rate to California taxable income, and claims credits and payments.
Who has to file Form 540NR?
Anyone who was a nonresident or part-year resident of California in 2025, or whose spouse/RDP was, and who meets a filing requirement in the FTB booklet. That is based on gross or adjusted gross income, filing status, age and dependents, or on certain taxes owed. Full-year residents use Form 540 or 540 2EZ.
When is Form 540NR due for 2025?
April 15, 2026, the last day to file and pay without penalties and interest. With form FTB 3519 filing extends to October 15, 2026, but the extension does not remove interest on tax owed from April 15. Different dates apply if you are outside the United States on April 15, 2026.
Can I fill out Form 540NR online?
Yes. You can fill out the 540NR PDF online on FillingPDF and download or print it. FillingPDF does not send the return to the FTB; you e-file through the FTB's options or mail the printed return, with all six sides and your federal return attached.
Where do I mail Form 540NR?
Mail it to the Franchise Tax Board. For a refund or no amount due, use PO BOX 942840, SACRAMENTO CA 94240-0001. If you owe tax, use PO BOX 942867, SACRAMENTO CA 94267-0001 and enclose, but do not staple, your payment. Do not send cash.
What do I attach to Form 540NR?
A copy of your complete federal return, plus Schedule CA (540NR) when your federal and California figures differ. Other attachments depend on your lines: form FTB 3532 for head of household, copies of Forms 592-B and 593 for line 83, and credit forms such as FTB 3506.
How do I amend Form 540NR?
Complete a new Form 540NR, check the AMENDED return box at the top, and attach Schedule X, California Explanation of Amended Return Changes. Verify your original line 125 refund and any FTB adjustment before you amend; the booklet has separate instructions for amended returns.
What is the difference between Form 540NR and Form 540?
Form 540NR is for people who were nonresidents or part-year residents in 2025. Form 540, California Resident Income Tax Return, and Form 540 2EZ are for people who were California residents for the entire year, as the FTB booklet explains.
Ready to fill out 540NR?
Fill out 540NR now