Form 540 2EZ Instructions - California Franchise Tax Board (2024)

<strong>Instructions</strong> for <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> CalFile – <strong>California</strong>’s free, fast, easy, and secure e-file option. Things you need to know before you complete <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> Determine if you qualify to use <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong>. See the table on page 4. Specific Line <strong>Instructions</strong> These instructions are based on the Internal Revenue Code (IRC) as of January 1, 2009, and the <strong>California</strong> Revenue and <strong>Tax</strong>ation Code (R&TC). Name and Current Address – Print your name, middle initial, last name, and address in the spaces provided. Social Security Number (SSN) or Individual <strong>Tax</strong>payer Identification Number (ITIN) – Enter your SSN or ITIN in the spaces provided. If you file a joint tax return, enter the SSN or ITIN in the same order as the names. An ITIN is a tax processing number issued by the IRS to foreign nationals and others who have a federal tax filing requirement and do not qualify for an SSN. The ITIN is a nine-digit number that always starts with the number 9. Date of Birth (DOB) Enter your DOBs (mm/dd/yyyy) in the spaces provided. If your filing status is married/RDP filing jointly or married/RDP filing separately, enter the DOBs in the same order as the names. Line 1 through Line 5 – Filing Status Fill in the circle on <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> for the filing status that applies to you. If your <strong>California</strong> filing status is different from your federal filing status, fill-in the circle under line 5. Filing Status Checklist Choose only one filing status. Your filing status for <strong>California</strong> must be the same as the filing status you used on your federal income tax return. Exception: Same-sex married individuals or registered domestic partners (RDP) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for <strong>California</strong>. If you are a same sex married individual or RDP and file head of household for federal, you may file head of household for <strong>California</strong> only if you meet the requirements to be considered unmarried or considered not in a registered domestic partnership. Married taxpayers who file a joint federal income tax return may file separate <strong>California</strong> returns if either spouse was: • An active member of the U.S. Armed Forces (or any auxiliary military branch) during 2010. • A nonresident for the entire year and had no income from <strong>California</strong> sources during 2010. You cannot use <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> if: • You file a joint tax return and either spouse/RDP was a nonresident in 2010. Use Long or Short <strong>Form</strong> <strong>540</strong>NR, <strong>California</strong> Nonresident or Part-Year Resident Income <strong>Tax</strong> Return. These forms are available online at ftb.ca.gov or file online using e-file. • You are married/RDP and file a separate tax return. Get <strong>Form</strong>s <strong>540</strong>/<strong>540</strong>A online at ftb.ca.gov or file online through CalFile or e-file. • You have income from a source outside of <strong>California</strong>. • You have income from a source not listed on this form. Single You are single if any of the following was true on December 31, 2010: • You were not married or in an RDP. • You received a final decree of divorce or legal separation, or your RDP was terminated. • You were widowed before January 1, 2010, and did not remarry or enter into another RDP in 2010 (see Qualifying Widow[er]). Married/RDP Filing Jointly You may file married/RDP filing jointly if any of the following is true: • You were married/RDP as of December 31, 2010, even if you did not Page <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> <strong>Tax</strong> Booklet 2010 live with your spouse/RDP at the end of 2010. • Your spouse/RDP died in 2010 and you did not remarry or enter into another RDP in 2010. • Your spouse/RDP died in 2011 before the 2010 tax return was filed. A married couple or RDPs may file a joint return even if only one had income or if they did not live together all year. However, both must sign the tax return. Head of Household For the specific requirements that must be met to qualify for head of household filing status, get FTB Pub. 1<strong>540</strong>, <strong>California</strong> Head of Household Filing Status Information. In general, head of household filing status is for unmarried individuals and certain married individuals or RDPs living apart who provide a home for a specified relative. You may be entitled to use head of household filing status if all of the following apply: • You were unmarried and not in an RDP, or you met the requirements to be considered unmarried or considered not in an RDP on December 31, 2010. • You paid more than one-half the cost of keeping up your home for the year in 2010. • For more than half the year, your home was the main home for you and one of the specified relatives who by law can qualify you for head of household filing status. • The relative who lived with you met the requirements to be a qualifying child or qualifying relative. • You were not a nonresident alien at any time during the year. For a child to qualify as your foster child for head of household purposes, the child must be placed with you by an authorized placement agency or by order of a court. The <strong>Franchise</strong> <strong>Tax</strong> <strong>Board</strong> (FTB) has a self test, which will help you determine your filing status. Go to ftb.ca.gov and search for self test. Qualifying Widow(er) You are a qualifying widow(er) if ALL of the following apply: • Your spouse/RDP died in 2008 or 2009, and you did not remarry or enter into another RDP in 2010. • You have a birth child, adopted child, stepchild, or eligible foster child for whom you can claim a dependent exemption credit. • This child lived in your home for all of 2010. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. • You paid over half the cost of keeping up your home for this child. • You could have filed a joint tax return with your spouse/RDP the year he or she died, even if you actually did not do so. Enter the year of your spouse’s/RDP’s death on your tax return. Line 6 – Can you be claimed as a dependent? If someone else can claim you (or your spouse/RDP) as a dependent on his or her tax return, even if they choose not to, and your total income is less than the following amounts based on your filing status or you have a dependent you cannot use <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong>. Get <strong>Form</strong>s <strong>540</strong>/<strong>540</strong>A online at ftb.ca.gov or file online through CalFile or e-file. Single $11,220 Married/RDP filing jointly or Qualifying widow(er) $22,490 Head of Household $15,290 Note: You cannot use <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> if your total wages are less than the following amounts based on your filing status: Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,370 Married/RDP filing jointly, head of household, or qualifying widow(er). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $7,040 If you can be claimed as a dependent and can use <strong>Form</strong> <strong>540</strong> <strong>2EZ</strong> fill in the circle on line 6 and follow the instructions on line 17.