The California 540 V form is a return payment voucher designed for individuals filing their tax returns. It helps ensure that payments are processed accurately and efficiently by the Franchise Tax Board. While using this form is encouraged, it is not mandatory if your return indicates a refund or no tax due.
Ready to make your payment? Click the button below to get started with the California 540 V form!
The California 540 V form, officially known as the Return Payment Voucher for Individuals, serves as an essential tool for taxpayers in the state when submitting their tax payments. This form is particularly relevant for individuals who owe taxes and need to ensure their payments are processed accurately by the Franchise Tax Board. While it is not mandatory to use the 540 V form—especially if a taxpayer is expecting a refund or has no tax due—its use is highly encouraged to streamline the payment process. The form requires taxpayers to provide their personal information, including names, addresses, and social security numbers, along with the payment amount. This information helps the Franchise Tax Board match payments with the correct tax returns. To complete the process, taxpayers must prepare a check or money order made out to the Franchise Tax Board, clearly indicating the tax year and type of return on the payment. After filling out the 540 V form, individuals should attach it along with their payment to the front of their tax return before mailing it to the designated address. By following these steps, taxpayers can contribute to a more efficient tax payment system and avoid potential delays in processing their returns.
TAXABLE YEAR
FORM
2022 California Resident Income Tax Return
540
Check here if this is an AMENDED return.
Your first name
Initial
Last name
If joint tax return, spouse’s/RDP’s first name
Additional information (see instructions)
Street address (number and street) or PO box
City (If you have a foreign address, see instructions)
Foreign country name
of
Your DOB (mm/dd/yyyy)
Date Birth
•
Prior Name
Your prior name (see instructions)
Enter your county at time of filing (see instructions)
Fiscal year filers only: Enter month of year end: month________ year 2023.
Suffix
Your SSN or ITIN
A
Spouse’s/RDP’s SSN or ITIN
R
PBA code
RP
Apt. no/ste. no.
PMB/private mailbox
State
ZIP code
Foreign province/state/county
Foreign postal code
Spouse’s/RDP’s DOB (mm/dd/yyyy)
Spouse’s/RDP’s prior name (see instructions)
Principal Residence
Filing Status
If your address above is the same as your principal/physical residence address at the time of filing, check this box . . . If not, enter below your principal/physical residence address at the time of filing.
Street address (number and street) (If foreign address, see instructions.)
City
If your California filing status is different from your federal filing status, check the box here . . . . . . . . . . . . . .
1
Single
4
Head of household (with qualifying person). See instructions.
2
Married/RDP filing jointly. See instr.
5
Qualifying surviving spouse/RDP. Enter year spouse/RDP died.
See instructions.
3
Married/RDP filing separately. Enter spouse’s/RDP’s SSN or ITIN above and full name here.
. . . . . .6 If someone can claim you (or your spouse/RDP) as a dependent, check the box here. See instr.
• 6
Exemptions
▶ For line 7, line 8, line 9, and line 10: Multiply the number you enter in the box by the pre-printed dollar amount for that line.
Whole dollars only
7 Personal: If you checked box 1, 3, or 4 above, enter 1 in the box. If you checked
7
X $140 =
• $
box 2 or 5, enter 2 in the box. If you checked the box on line 6, see instructions.
8
Blind: If you (or your spouse/RDP) are visually impaired, enter 1;
$
if both are visually impaired, enter 2
9
Senior: If you (or your spouse/RDP) are 65 or older, enter 1;
• 9
if both are 65 or older, enter 2. See instructions
333
3101223
Form 540 2022 Side 1
Your name:
Your SSN or ITIN:
10 Dependents: Do not include yourself or your spouse/RDP.
Dependent 1
Dependent 2
First Name
Last Name
SSN. See
instructions.
Dependent’s
relationship
to you
Dependent 3
. . . . . . . . . . . . . . . . . . . . . .Total dependent exemptions
. . . . . .
. . . . . . . . . . . • 10
X $433 =
11
Exemption amount: Add line 7 through line 10. Transfer this amount to line 32
. . . 11. . . .
12 State wages from your federal
• 12
.
00
Form(s) W-2, box 16
13
Enter federal adjusted gross income from federal Form 1040 or 1040-SR, line 11 .
. . . 13
14
California adjustments – subtractions. Enter the amount from Schedule CA (540),
. • 14
Part I, line 27, column B
. . . . . . .
. . . . . . . . . . . . . . . . .
. . . . .
. . .
15Subtract line 14 from line 13. If less than zero, enter the result in parentheses.
Income
See instructions
. 15
16
Part I, line 27, column C
. • 16
Taxable
California adjustments – additions. Enter the amount from Schedule CA (540),
17
California adjusted gross income. Combine line 15 and line 16
. • 17
{
18
Enter the
Your California itemized deductions from Schedule CA (540), Part II, line 30; OR
larger of
Your California standard deduction shown below for your filing status:
• Single or Married/RDP filing separately
$5,202
• Married/RDP filing jointly, Head of household, or Qualifying surviving spouse/RDP. $10,404
If Married/RDP filing separately or the box on line 6 is checked, STOP. See instructions
• 18
19Subtract line 18 from line 17. This is your taxable income.
If less than zero, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
31 Tax. Check the box if from:
Tax Table
Tax Rate Schedule
FTB 3800
. . . . . . . . .FTB 3803
• 31
32Exemption credits. Enter the amount from line 11. If your federal AGI is more than
Tax
$229,908, see instructions
. . . . . . . .
. . . .
. .
32
33
Subtract line 32 from line 31. If less than zero, enter -0-
34
Tax. See instructions. Check the box if from: •
Schedule G-1 •
. .FTB 5870A
• 34
35
Add line 33 and line 34
Credits
40
Nonrefundable Child and Dependent Care Expenses Credit. See instructions
• 40
Special
43
Enter credit name
code •
. . .and amount
• 43
44
and amount
• 44
Side 2 Form 540 2022
3102223
. 00
45
. . . . . . . . . . . . . .To claim more than two credits. See instructions. Attach Schedule P (540)
46
Nonrefundable Renter’s Credit. See instructions
• 46
47
Add line 40 through line 46. These are your total credits
48
Subtract line 47 from line 35. If less than zero, enter -0-
Taxes
61
Alternative Minimum Tax. Attach Schedule P (540)
• 61
62
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Mental Health Services Tax. See instructions
• 62
Other
63
. . . . . . . . . . . . . . . . . . . . . . . . . . . .Other taxes and credit recapture. See instructions
• 63
64
. . . . . . . . . . . . . . . . . . .Add line 48, line 61, line 62, and line 63. This is your total tax
• 64
71
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .California income tax withheld. See instructions
• 71
72
. . . . . . . . . . . . . .2022 California estimated tax and other payments. See instructions
• 72
Payments
73
. . . . . . . . . . . . . . . . . . .Withholding (Form 592-B and/or Form 593). See instructions
• 73
75
Earned Income Tax Credit (EITC). See instructions
74
Excess SDI (or VPDI) withheld. See instructions
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .76 Young Child Tax Credit (YCTC). See instructions
• 76
77
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .Foster Youth Tax Credit (FYTC). See instructions
• 77
78
Add line 71 through line 77. These are your total payments.
. . . . . . . . . . . . . . . . . . .
.. .. . •. . .91
91
Use Tax. Do not leave blank. See instructions
Use
If line 91 is zero, check if:
No use tax is owed.
You paid your use tax obligation directly to CDTFA.
92 If you and your household had full-year health care coverage, check the box.
Penalty
See instructions. Medicare Part A or C coverage is qualifying health care coverage
ISR
If you did not check the box, see instructions..
. . • 92
Individual Shared Responsibility (ISR) Penalty. See instructions
Due
93
Payments balance. If line 78 is more than line 91, subtract line 91 from line 78
94
Use Tax balance. If line 91 is more than line 78, subtract line 78 from line 91
Tax/Tax
95
. .subtract line 92 from line 93
. . . . . . . . . . . .
Overpaid
Payments after Individual Shared Responsibility Penalty. If line 93 is more than line 92,
96
Individual Shared Responsibility Penalty Balance. If line 92 is more than line 93,
. .subtract line 93 from line 92
97 Overpaid tax. If line 95 is more than line 64, subtract line 64 from line 95
97
3103223
Form 540 2022 Side 3
. . . . •
98 Amount of line 97 you want applied to your 2023 estimated tax
98
99
Overpaid tax available this year. Subtract line 98 from line 97
100
. . . . . . . . . . . . . . . . . . .Tax due. If line 95 is less than line 64, subtract line 95 from line 64
Code Amount
California Seniors Special Fund. See instructions.
. . . . • 400
Alzheimer’s Disease and Related Dementia Voluntary Tax Contribution Fund .
. . . . • 401
Rare and Endangered Species Preservation Voluntary Tax Contribution Program .
. . . . • 403
California Breast Cancer Research Voluntary Tax Contribution Fund.
. . . . • 405
California Firefighters’ Memorial Voluntary Tax Contribution Fund.
. . . . • 406
Emergency Food for Families Voluntary Tax Contribution Fund.
. . . . • 407
California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund .
. . . . • 408
California Sea Otter Voluntary Tax Contribution Fund.
. . . . • 410
Contributions
California Cancer Research Voluntary Tax Contribution Fund.
. . . . • 413
School Supplies for Homeless Children Voluntary Tax Contribution Fund. . . . . • 422
State Parks Protection Fund/Parks Pass Purchase.
. . . . • 423
Protect Our Coast and Oceans Voluntary Tax Contribution Fund.
. . . . • 424
Keep Arts in Schools Voluntary Tax Contribution Fund.
. . . . • 425
Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund .
. . . . • 431
California Senior Citizen Advocacy Voluntary Tax Contribution Fund.
. . . . • 438
Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.
. . . . • 439
Rape Kit Backlog Voluntary Tax Contribution Fund.
. . . . • 440
Suicide Prevention Voluntary Tax Contribution Fund.
. . . . • 444
Mental Health Crisis Prevention Voluntary Tax Contribution Fund.
. . . . • 445
California Community and Neighborhood Tree Voluntary Tax Contribution Fund .
. . . . • 446
110 Add amounts in code 400 through code 446. This is your total contribution .
. . . . • 110
Amount You Owe
111AMOUNT YOU OWE. If you do not have an amount on line 99, add line 94, line 96, line 100, and line 110. See instructions. Do not send cash.
Mail to: FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001. . . . . • 111
Pay Online – Go to ftb.ca.gov/pay for more information.
Side 4 Form 540 2022
3104223
Interest and Penalties
Refund and Direct Deposit
Voter Info.
112
. . . . . . . . . . . . . . . . . . . . . . . . . . .Interest, late return penalties, and late payment penalties
113
Underpayment of estimated tax.
Check the box: •
FTB 5805 attached •
• 113
FTB 5805F attached
114
Total amount due. See instructions. Enclose, but do not staple, any payment
115REFUND OR NO AMOUNT DUE. Subtract the sum of line 110, line 112, and line 113 from line 99. See instructions.
Mail to: FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0001. . . . . . . • 115
Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip. See instructions. Have you verified the routing and account numbers? Use whole dollars only.
All or the following amount of my refund (line 115) is authorized for direct deposit into the account shown below:
• Routing number
• Type
• Account number
• 116
Direct deposit amount
Checking
Savings
The remaining amount of my refund (line 115) is authorized for direct deposit into the account shown below:
• 117
For voter registration information, check the box and go to sos.ca.gov/elections. See instructions . . . . . . . . . . . . . . . .
IMPORTANT: See the instructions to find out if you should attach a copy of your complete federal tax return.
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Under penalties of perjury, I declare that I have examined this tax return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Your signature
Date
Spouse’s/RDP’s signature (if a joint tax return, both must sign)
Your email address. Enter only one email address.
Preferred phone number
Sign Here
It is unlawful to forge a spouse’s/ RDP’s signature.
Joint tax return? See instructions.
Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm’s name (or yours, if self-employed)
• PTIN
Firm’s address
• Firm’s FEIN
Do you want to allow another person to discuss this tax return with us? See instructions . . . . . . .•
Yes
No
Print Third Party Designee’s Name
Telephone Number
3105223
Form 540 2022 Side 5
Change Business Address California - Proactively changing your address using Form 3533 can help avoid tax processing delays.
3521 - Line 5 asks for low-income housing credit amounts from passive activities, impacting your total credit.
Preliminary Paperwork - This form serves as a legal indication for tenants in California to correct specified lease infractions within a 20-day period.