Form 540-2EZ-Inst Fillable Instructions for 540-2EZ Form, California Resident Income Tax Return
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$10 000 to $19 999 $100 000 to $124 999 $125 000 to $149 999 $150 000 to $174 999 $175 000 to $199 999 $20 000 to $29 999 $30 000 to $39 999 $36 955 or less if single; or $40 000 to $49 999 $50 000 to $59 999 $60 000 to $69 999 $70 000 to $79 999 $73 910 or less if married/RDP filing jointly head of household or qualifying widow(er)? $80 000 to $89 999 $90 000 to $99 999 2013 Form 540 2EZ on the check or money order Enclose but do not A nonresident for the entire year and had no income from California Aircraft An active member of the U S Armed Forces (or any auxiliary military Are not required to hold a California seller s permit but receive at Are otherwise required to be registered with the State Board of Call the FTB for information about the processing of your tax return Check or money order Cigarettes and tobacco products when the purchaser is registered Confirmation Number: Controlled foreign corporation dividends in the year distributed Credit card Distributions of pre 1987 earnings from an S corporation Do not include any other state s sales or use tax paid on the Electronic funds withdrawal (e file only) Enter only purchases made during the year that corresponds with the Enter the sales and use tax rate applicable to the place in California Exempt interest dividends from mutual funds Federal exempt interest dividends from other states or their For more than half the year your home was the main home for you FRANCHISE TAX BOARD Franchise Tax Board Do not send cash Write your SSN of ITIN and Give the FTB any information that is missing from your tax return Have a California seller s permit Head of household go to page 42 Head of household or qualifying widow(er) enter $120 on Form 540 2EZ line 19 If married/RDP and both spouses/RDPs If married/RDP and only one spouse/RDP If qualifying widow(er) enter $212 If you traveled to a foreign country and carried items back to If your filing status is married/RDP filing separately you may If your filing status is: Include handling charges Leases of machinery equipment vehicles and other tangible Married/RDP filing jointly enter $120 on Form 540 2EZ line 19 (Exception: If one spouse/RDP claimed the homeowner s tax exemption and you lived Married/RDP filing jointly or Qualifying 1 Mobile homes or commercial coaches that must be registered Monthly installments Non cash patronage dividends from farmers cooperatives or mutual Partially taxable distributions from a pension plan Pay online/Web Pay Payment Date : PO BOX 942840 PO BOX 942867 Receive copies of notices or transcripts related to your tax return Regulated investment company (RIC) capital gains in the year Resident Income Tax Return Go to ftb ca gov for more information regarding these forms Respond to certain FTB notices about math errors offsets and Retirement annuity between July 1 1986 and January 1 1987 and SACRAMENTO CA 94240 0001 SACRAMENTO CA 94267 0001 Single enter $60 on Form 540 2EZ line 19 Single go to page 25 The Form 1099 DIV does not have amounts in box 2b 2c or 2d The relative who lived with you met the requirements to be a This child lived in your home for all of 2013 Temporary absences This is a credit for tax paid to other states on purchases reported Tier 2 railroad retirement benefits Use the Use Tax Worksheet to compute use tax due on all individual Use the Use Tax Worksheet to compute use tax due on all purchases Vehicles vessels and trailers that must be registered with the Vessels documented with the U S Coast Guard widow(er) go to page 31 You are married/RDP and file a separate tax return Get Form 540 You could have filed a joint tax return with your spouse/RDP the year You file a joint tax return and either spouse/RDP was a nonresident You have a birth child adopted child stepchild or eligible foster You have income from a source not listed on this form You have income from a source outside of California You may choose to calculate the use tax due on the $1 000 price of You may choose to calculate the use tax due on the total price of You owe use tax on any item purchased for use in a trade or business You owe use tax on purchases of individual items with a purchase You paid more than one half the cost of keeping up your home for You paid over half the cost of keeping up your home for this child You prefer to calculate the amount of use tax due based upon You received a final decree of divorce or legal separation or your You received Form 1099 DIV with an amount in box 2a You were married/RDP as of December 31 2013 even if you did not You were not a nonresident alien at any time during the year You were not married or in an RDP You were unmarried and not in an RDP or you met the requirements You were widowed before January 1 2013 and did not remarry or Your spouse/RDP died in 2011 or 2012 and you did not remarry or Your spouse/RDP died in 2013 and you did not remarry or enter into Your spouse/RDP died in 2014 before the 2013 tax return was filed $1 000 each only enter purchases of items with a $1 000 or more each See the instructions for the Use Tax Worksheet if $13 056 $18 462 $2 300 using the Use Tax Worksheet or $26 062 $500 and designer clothing for $250 from an out of state retailer that (AGI) Range (for example purchases made by telephone over the Internet by mail (without regard to extensions) for filing your 2014 tax return This is 1 Enter purchases from out of state sellers made 1 Using the amount from Form 540 2EZ line 16 and 1 Were you a resident of California for the entire year in 2013? 10 Did you and your spouse/RDP maintain separate residences for the entire year in 2013? 11 If you are: 1234 Main Street 2 Enter the applicable sales and use tax rate 2 If single or head of household enter $106 2 Is your California adjusted gross income the amount on Form 540 2EZ line 16: 2EZ Tables and not reported on the tax return 2EZ Tables in this booklet give you credit for the standard deduction for 3 Add line 1 and line 2 Enter here and include 3 Did you pay rent for at least half of 2013 on property (including a mobile home that you owned on rented land) in California which was your 3 Multiply line 1 by the tax rate on line 2 4 000 California women each year Contributions also fund research 4 Can you be claimed as a dependent by a parent foster parent legal guardian or any other person in 2013? 4 If you choose to estimate the use tax due on 5 Add lines 3 and 4 This is your total use tax $ 00 5 For more than half the year in 2013 did you live in the home of the person who can claim you as a dependent? 540 2EZ 6 Enter any sales or use tax you paid to another state 6 Was the property you rented exempt from property tax in 2013? 7 Did you claim the homeowner s property tax exemption anytime during 2013? 7 Subtract line 6 from line 5 This is the total use 8 Were you single in 2013? 9 Did your spouse/RDP claim the homeowner s property tax exemption anytime during 2013? A Amount on line 23 a dependent on their tax return a disease of the past a joint tax return enter the SSN or ITIN in the same order as the names A married couple or RDPs may file a joint return even if only one had a paper check A penalty may be imposed if your payment is returned by your bank accepted the privilege and responsibility of maintaining a memorial for Account account The total of line 29 and line 30 must equal the total amount of add all amounts shown in box 16 Add line 24 line 25 and line 26 and enter the total on line 27 This is the Additional Information against a U S financial institution agency or by order of a court all of us and the law abiding citizens of California thank you for your allocated 50% of the contributions Contributions allocated to the Alzheimer amount due: amount is less than zero enter 0 $ 00 amount of the credit automatically You can claim the nonrefundable Renter s Credit using CalFile and Ready Return amount on line E is the amount you owe Transfer this amount to amount you owe If line 23 is less than the sum of line 25 and line 26 amounts If they are different because you had income from a source an individual account If the direct deposit is rejected the FTB will issue An individual taxpayer may request that his or her refund be an informational guide detailing survivor benefits to assist the spouses/ An ITIN is a tax processing number issued by the IRS to foreign and one of the specified relatives who by law can qualify you for head and the rest to your savings account to save for later and would have paid $6 00 in California you can claim a credit of Annual Pass to you Only one pass will be provided per tax return You annually as required by the Health and Safety Code another RDP in 2013 another taxpayer enter $212 2 ANYTOWN BANK apart from your spouse/RDP for the entire year enter $60 on Form 540 2EZ line 19 ) appropriate boxes Do not abbreviate the foreign country name Follow April 15 2015 for most people To revoke the authorization before it are allowed to claim If you claim more than 3 dependents get Form 540 are also authorizing the designee to: as the amount taxable under federal law If you received capital gain Assemble your tax return and mail it to the FTB Assembling assistance at 877 297 7457 Monday through Friday 5 a m to 5 p m PST associations at ftb ca gov or file online through CalFile or e file available for the tax year your name and address will not be forwarded B Amount on line 25 be considered unmarried or considered not in a registered domestic be used for the repair and maintenance of the California Firefighters be used to conduct research relating to the causes detection and be used to fund through grants eligible community based organizations benefits reported on federal Form(s) 1099 G box 1 These types of benefits This type of income is not taxed by California and should not be boe ca gov both are 65 or older enter 2 box 12 If you have more than one Form W 2 add all amounts shown in box 17 If you have more than one Form 1099 R add all amounts shown box on line 7 enter $212 branch) during 2013 by the Arts Council for the allocation of grants to individuals or by the YMCA Youth and Government Program the African American C Amount on line 26 CalFile California s free fast easy and secure e file option CalFile California s free fast easy and secure e file option CalFile or e file This credit may not be claimed on Form 540 2EZ California California Adjusted Gross Income California Adjusted Gross Income (found on line 16) and enter it on California Coastal Conservancy will be used for research science California generally use tax is due on the purchase price of the California s state parks and for the cost of a Vehicle Day Use Annual call their Customer Service Center at 800 400 7115 or California Relay can be claimed as a dependent by can be claimed enter $106 can include numbers and letters Include hyphens but omit spaces and can request part of your refund go to your checking account to use now can use to reduce your tax Answer the questions on page 15 to see if cancer is the most common cancer to strike women in California It kills Caution: Check with your financial institution to make sure your deposit Chapters for planning and implementing programs for disaster relief in Check or Money Order (no cash please) Check the appropriate box for the type of account Do not check more Check the box on Form 540 2EZ for the filing status that applies to you check the box under line 5 Child Abuse Contributions will be used to fund programs for the child for whom you can claim a dependent exemption credit Choose only one filing status Your filing status for California must be choose to estimate the use tax due on individual Citizens issues Any excess contributions not required by TACC will be claim the Senior Exemption Credit on line 7 you may make a combined Code 400 California Seniors Special Fund If you and/or your Code 401 Alzheimer s Disease/Related Disorders Fund Contributions Code 402 California Fund for Senior Citizens (CSL) Contributions Code 403 Rare and Endangered Species Preservation Program Code 404 State Children s Trust Fund for the Prevention of Code 405 California Breast Cancer Research Fund Contributions Code 406 California Firefighters Memorial Fund Contributions will Code 407 Emergency Food for Families Fund Contributions will be Code 408 California Peace Officer Memorial Foundation Fund Code 410 California Sea Otter Fund The California Coastal Code 412 Municipal Shelter Spay Neuter Fund Contributions will be Code 413 California Cancer Research Fund Contributions will Code 419 Child Victims of Human Trafficking Fund Contributions will Code 420 California YMCA Youth and Government Fund Code 421 California Youth Leadership Fund Contributions will be Code 422 School Supplies for Homeless Children Fund Code 423 State Parks Protection Fund/Parks Pass Purchase Code 424 Protect Our Coast and Oceans Fund Contributions will be Code 425 Keep Arts in Schools Fund Contributions will be used Code 426 American Red Cross California Chapters Fund communities that are disproportionately at risk or afflicted by cancer complete form FTB 3567 Installment Agreement Request Complete the following worksheet: completed form to the FTB at the address shown on the form Conservancy and the Department of Fish and Wildlife will each be contribution and may be deducted as a charitable contribution For more contribution equals or exceeds $150 the taxpayer will receive a single contribution must equal or exceed $150 When applicable FTB will Contributions will be used by the American Red Cross California Contributions will be used for the protection and preservation of Contributions will be used to help protect and conserve California s Contributions will be used to preserve the memory of California s fallen Contributions will be used to provide school supplies and health related Contributions will be used to support civic education programs operated convenient option Simply provide your bank information Councils (TACC) to provide advice on and sponsorship of Senior Credit Card credits There are three different tables Make sure you use the right one If D Add line B and line C Date of Birth (DOB) DE 4 at edd ca gov or go to ftb ca gov and search for de 4 If you did not December 31 2013 Declaration for the Franchise Tax Board deducted as a charitable contribution For more information go to Department of Motor Vehicles Dependent Care Expense Credit The easiest way to claim the credit is to Dependent Tax Worksheet deposit slip See the illustration below deposited into your bank account fill in the account information on designee s authorization get form FTB 3520 Power of Attorney designee s name and telephone number Determine if you qualify to use Form 540 2EZ See the table on page 4 determine your filing status Go to ftb ca gov and search for self test diagnosis treatment prevention behavioral problems and caregiving did not collect use tax Although the total price of all the items is $1 050 difference in the taxable amount of pension income you cannot file Direct Deposit Direct deposit is fast safe and convenient To have your refund directly directly to the State Board of Equalization not on your income tax disabilities ) disease and related disorders This research includes basic science distributed distributed to senior citizen service organizations throughout California distributions from a mutual fund report them on line 13 if both of the Do not enclose a copy of your Do not include Do not include amounts shown on Form 1099 INT box 3 Do you have Child and Dependent Care Expenses? If so you may document with your Form 540 2EZ DOLLARS e file and skip this page! The software you use to e file will help you find out if you qualify for this credit and will figure the correct e file: If you e filed your tax return mail your check or money order with E Subtract line D from line A early stages of a major public health crisis Your contribution will ensure elect to report one half of the use tax due or the entire amount on elected to use the three year rule for California purposes and annuity Electronic Funds Withdrawal electronically deposited into more than one checking or savings account employer or by calling the EDD at 888 745 3886 You can download the Enclose but do ends notify us by telephone at 800 852 5711 or in writing at Franchise Enjoy the convenience of online payment with the FTB This secure Enter interest income shown on Form 1099 INT Interest Income box 1 enter into another RDP in 2013 enter into another RDP in 2013 (see Qualifying Widow[er]) Enter result here $ 00 Enter the amount from federal Form W 2 box 16 If you have more than Enter the amount from federal Form(s) W 2 box 17 or Form 1099 R enter the difference on line 27 enter the DOBs in the same order as the names Enter the first name last name and relationship of the dependents you Enter the name address and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above Enter the portion of your refund you want directly deposited into each Enter the year of your spouse s/RDP s death on your tax return Enter U S social security or Tier 1 and Tier 2 railroad retirement Enter unemployment compensation and/or Paid Family Leave Insurance Enter your DOB (mm/dd/yyyy) in the spaces provided If your filing Enter your use tax liability on Line 4 of the worksheet or if you have no Equalization Equalization for sales or use tax purposes error on your tax return in the computation of total contributions or if estimate estimated tax payments and prior year balances Go to ftb ca gov for Estimated Use Tax Lookup Table Example 1: You purchased a television for $2 000 from an out of state Example 2: You purchased a computer monitor for $300 a rare coin for Example 3: The total price of the items you purchased from out of state example if you paid $8 00 sales tax to another state for a purchase Exception: exemption This $800 exemption does not apply to goods sent Failure to report and pay timely may result in the assessment of interest fallen officers on the State Capitol grounds Each May the Memorial federal tax return or any other federal/state differences in the taxable amount of dividend income if you federal/state differences in the taxable amount of pension income if you file online through CalFile or e file Filing Status Checklist Filing Status In general head of household filing status is for unmarried Fill in the street address(es) and landlord information below for the residence(s) you rented in California during 2013 which qualified you for this credit financial support that includes academic scholarships for the children following amounts based on your filing status: following apply: For a child to qualify as your foster child for head of household For information regarding the federal Pension Protection Act of 2006 for insufficient funds for less than $1 000 each and purchases of individual non business for meals adult day care and transportation for purchases included on line 1 See worksheet for the purpose of promoting youth civic engagement For the specific requirements that must be met to qualify for head of Foreign Address foreign postal code foreign province/state/county name and foreign postal code in the Form 540 2EZ Form 540 2EZ Get Form 540 at ftb ca gov or e file Form 540 2EZ line 27 Form 540 2EZ line 28 If the refund is less than $1 00 attach a written Form 540 2EZ Side 4 line 29 and line 30 Fill in the routing and account Form 540 2EZ Tax Booklet 2013 Page 13 Form 540 2EZ Tax Booklet 2013 Page 15 Form 540 2EZ Tax Booklet 2013 Page 7 Form 540 Get Form 540 at ftb ca gov or e file Form DE 4 Employee s Withholding Allowance Certificate and give it to form FTB 3582 Payment Voucher for Individual e filed Returns Do not Form(s) W 2 Forms and Publications and enter code 949 when instructed Mail the forward your name and address from your tax return to the Department Foundation conducts a dignified ceremony honoring fallen officers and FREE e file at ftb ca gov FREE e file at ftb ca gov from a California retailer unless your receipt shows that California tax from the Use Tax Lookup Table If all of your from your account You can find the routing and account numbers on ftb ca gov to download and print form FTB 3567 or call 800 338 0505 Fund/Parks Pass Purchase To receive a single annual park pass your Generally federal Form W 2 box 1 and box 16 should contain the same Generally the amount of capital gains taxable by California is the same Generally the amount of dividend income taxable by California is the Generally the amount of pension income taxable by California is the generations of Californians go to 4csl org go to ftb ca gov and search for conformity If you have a federal/state Go to page 25 Go to page 31 Go to page 42 Go to the Official Payments Corp online payment center at goods sent or shipped you should report the entire amount of the goods you listed on your U S Customs Declaration less the $800 government government processing and has partnered with Official Payments Corp to offer you this service have a dependent you cannot use Form 540 2EZ Get Form 540 online have been due if the purchase had been made in California For he or she died even if you actually did not do so Head of Household Head of Household head of household for California only if you meet the requirements to help you determine how much use tax to report If you owe use tax but his or her tax return even if they choose not to and your total income household filing status get FTB Pub 1540 California Head of Household However you will be charged interest and penalties I:250250025 I:202020 1234 identification number Effective January 1 2011 the IRS requires a paid If someone else can claim you (or your spouse/RDP) as a dependent on If the amount on line 22 is less than the amount on line 21 subtract If the amount on line D is greater than the amount on line A the If the preparer has a federal employer identification number (FEIN) it If you (or if married/RDP your spouse/RDP) are 65 or older enter 1; if If you are a RDP and file head of household for federal you may file If you CalFile or e file instead of paying by check you can use this If you can be claimed as a dependent and can use Form 540 2EZ check If you check the Yes box you and your spouse/RDP if filing a joint If you checked the box on line 6 complete the Dependent Tax If you did not check the box on line 6 follow the instructions below If you entered 1 in the box on line 7 enter $106 If you entered 2 in the If you file a joint tax return both you and your spouse/RDP are generally If you have a combination of individual items purchased for $1 000 If you have a federal/state difference in the taxable amount of dividend If you have a foreign address enter the city foreign country name If you have other capital gains you cannot use Form 540 2EZ; use If you pay a person to prepare your Form 540 2EZ that person must If you want to allow your preparer a friend family member or any other If you were a resident of California and paid rent on property in California If you were a resident of California and paid rent on property in California which was your principal residence you may qualify for a credit that you can If your (or if married/RDP your spouse s/RDP s) 65th birthday is If your California filing status is different from your federal filing status illustration in 2013 Use Long or Short Form 540NR California Nonresident or in a trade or business use the Estimated Use Tax Lookup Table in box 12 The FTB verifies all withholding claimed from federal Forms include purchases of clothing but not purchases of food products or Include your phone number and email address in case the FTB needs included in the total on line 16 income are not taxed by California and should not be included in the income or if they did not live together all year However both must sign the income tax return income you cannot file Form 540 2EZ Get Form 540 at ftb ca gov or Increasing your withholding could eliminate the need to make a large individual non business items purchased for individuals and certain married individuals or RDPs living apart who information entered by you or your representative information go to parks ca gov/annualpass/or email info@parks ca gov installment agr eement To submit your request by mail go to instructions below $ 00 Instructions for Form 540 2EZ Instructions for Form 540 2EZ Instructions for Form 540 2EZ interest and underpayment penalties However the underpayment penalty interest is not taxed by California Interest on U S Savings Bonds and Treasury Obligations This investigation prevention and enforcement action is 250250025 The account number can be up to 17 characters and is less than the following amounts based on your filing status or you is made up of volunteers who develop statewide senior related legislative it deserves For more information go to cdph ca gov and search for items are $1 000 or more you are not required to use the Use Tax items for $1 000 or more items in California If you have questions about whether a purchase is items purchased for $1 000 or more plus items purchased for use January 1 2009 and the California Revenue and Taxation Code (R&TC) January 1 2014 you are considered to be age 65 on December 31 John Doe Leaders for Tomorrow Program the Asian Pacific Youth Leadership least $100 000 in gross receipts less than $1 000 each enter the use tax amount due less than $1 000 each This option is only available if you are permitted Less Than $10 000 less than $150 will be treated as a voluntary contribution and may be Line 1 through Line 5 Filing Status Line 10 Total Interest Income Line 11 Total Dividend Income Line 12 Total Pension Income Line 13 Total Capital Gain Distributions from Line 14 Unemployment Compensation Line 15 U S Social Security or Railroad Line 17 Tax Line 18 Senior Exemption Line 19 Nonrefundable Renter s Credit Line 22 Total Tax Withheld Line 24 Tax Due line 24 Your tax is more than your credits and withholdings Line 25 Use Tax This is not a total line line 25 You will not be assessed additional use tax on the individual Line 26 Voluntary Contributions Line 27 Amount You Owe Line 28 Refund or No Amount Due Line 6 Can you be claimed as a dependent? Line 7 Senior Line 8 Dependents Line 9 Total Wages live with your spouse/RDP at the end of 2013 Lookup Table made to this fund will be distributed to the Area Agency on Aging mail a copy of your e filed tax return Mail your tax return to the following address if your tax return shows a Mail your tax return to the following address if your tax return shows an Mailing Your Tax Return Make all checks or money orders payable in U S dollars and drawn Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below To contribute to the California Seniors Special Fund use many threatened and endangered species and the wild lands that Married taxpayers who file a joint federal income tax return may file Married/RDP Filing Jointly Married/RDP filing jointly head of household married/RDP filing jointly or married/RDP filing separately for California Married/RDP filing jointly or Qualifying widow(er) Mary Doe may contact DPR directly to purchase additional passes If there is an Memorial on the grounds of the State Capitol ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones and for Military personnel: If you are not a legal resident of California you do not qualify for this credit However your spouse/RDP may claim this credit if he or she was a million providing care to a loved one with Alzheimer s our state is in the more information More than $199 999 Multiply AGI by 0 033% ( 00033) municipal obligations and/or from mutual funds Mutual Funds name and address in the spaces provided Name and Current Address Print your first name middle initial last name SSN (or ITIN) and the designee s name Name Street Address City State ZIP Code and Telephone Number nationals and others who have a federal tax filing requirement and do NO Go to question 11 YES If both you and your spouse/RDP claimed the homeowner s property tax exemption NO Go to question 6 YES Go to question 5 NO Go to question 6 YES Stop here You do not qualify for this credit NO Go to question 7 YES Stop here You do not qualify for this credit NO Go to question 8 YES If your filing status is single stop here you do not qualify for this credit If your filing non business items purchased for less than non business items purchased for less than $1 000 you may either: non business items you purchased for less than $1 000 each Nonrefundable Renter s Credit Qualification Record not qualify for an SSN The ITIN is a nine digit number that always starts not registered with the State Board of Equalization not registered with the State Board of Equalization and individual not staple any Note: Report and pay any use tax you owe on the following purchases Note: You cannot use Form 540 2EZ if your total wages are less than the Number Number (ITIN) Enter your SSN or ITIN in the spaces provided If you file numbers and indicate the account type Verify routing and account numbers with your financial institution Do not attach a voided check or of Equalization s website at boe ca gov and click on City and County of household filing status of household filing status if all of the following apply: of Parks and Recreation (DPR) who will issue a single Vehicle Day Use of Social Services will monitor its distribution to ensure the food is given of the television is $1 000 or more of those officers who have made the supreme sacrifice On behalf of of your payment Official Payments Corp charges a convenience fee based on the amount officialpayments com or call 800 2PAY TAX or 800 272 9829 and follow on cancer and to provide prevention and awareness activities for on Form 540 2EZ line 17 3 on Line 1 You can claim a credit up to the amount of tax that would on prevention and better treatment and keep doctors up to date on on the next page to find your bank information Your tax one Form W 2 one spouse/RDP does not pay the tax the other spouse/RDP may have online at ftb ca gov or file online through CalFile or e file online at ftb ca gov or file online using e file only $6 00 for that purchase or California Relay Service (CRS) 711 (for hearing and speech or free spay neuter services for dogs and cats or in person) where sales or use tax was not paid and you use those or issue your refund faster or more and/or items purchased for use in a trade or business or on purchases of individual non business items you purchased for or on the individual use tax return available from the State Board of or qualifying widow(er) $7 512 or shipped to California by mail or other common carrier For or the status of your refund or payments organization California Peace Officers Memorial Foundation has organizations administering arts programs for children in preschool original due date of the tax return There are several ways to pay your tax: otter fund within the department s index coding system for increased outside California you cannot file Form 540 2EZ Get Form 540 or Long/ over 1 300 courageous California peace officers have made the ultimate owned buildings church owned parsonages college dormitories and military barracks However if you or your landlord paid possessory interest taxes for Page 6 Form 540 2EZ Tax Booklet 2013 Paid Preparer s Information pantries and soup kitchens throughout the state The State Department parks ca gov/annualpass/ or email info@parks ca gov parks pass cost may be deducted as a charitable contribution for the Part Year Resident Income Tax Return These forms are available participation partnership pass is not valid at off highway vehicle units or for camping oversized Pass valid at most park units where day use fees are collected The Pay as much as you can when you file your tax return If you cannot pay pay enough through withholding you may have an underpayment penalty pay the tax to the State Board of Equalization For information on how PAY TO THE Paying Your Taxes payment payment Attach your federal Form(s) W 2 to the lower front of your tax payment with your tax return To increase your withholding complete EDD payments estimated tax payments and prior year balances) The FTB peace officers and assist the families they left behind Since statehood penalties and fees per person exemption For the hand carried items you should person you choose to discuss your 2013 tax return with the FTB check personal property preparation software will offer this option prescription medicine For more information on nontaxable and exempt prevention intervention and treatment of child abuse and neglect prevention of cancer and to expand community based education price of $1 000 or more principal residence? products consumer products to homeless children program activities to reduce sea otter mortality Contributions allocated Project and the Chicano Latino Youth Leadership Project property includes most proposals in areas of health housing transportation and community protection projects or programs related to the Federal Sea Otter provide a home for a specified relative You may be entitled to use head providing this information the FTB will be able to process your tax return purchase price of $1 000 or more plus items purchased for less than $1 000 then add the amounts and report the purchased for use in a trade or business not purchases purchases are included in line 1 enter 0 $ 00 purchases Simply include the use tax liability that corresponds to your purchases you may visit the State Board of Equalization s website at purposes the child must be placed with you by an authorized placement qualify for a credit For more information get form FTB 3506 Child and qualifying child or qualifying relative Qualifying Widow(er) questions that may arise during the processing of your tax return You RDP may report the remaining half on his or her income tax return RDP was terminated RDPs and children of fallen firefighters received it from any of the following sources: Recovery Plan or improving the nearshore ocean ecosystem including refund or no amount due: Registered domestic partners (RDP) who file single for federal must file registered with the State Board of Equalization $ 00 report certain personal purchases subject to use tax on the FTB income Report purchases of items that would have been taxable if purchased report the amount of purchases in excess of the $800 per person report the use tax due on purchases of items for use in your business represent you before the FTB If you want to expand or change the Request Monthly Installments request to your Form 540 2EZ to receive the refund research progress For more about the research your contributions resident did not live in military housing during 2013 and is otherwise qualified resources and promote coastal and marine educational activities for responsible for tax and any interest or penalties due on the tax return If retailer that did not collect use tax You must use the Use Tax Worksheet retailers that did not collect use tax is $2 300 which includes a $1 000 Retirement Benefits return return if you: return preparation Routing rules for federal purposes sacrifice while protecting law abiding citizens The non profit charitable same as the amount taxable under federal law However there may be See page 19 for a general explanation of California use tax separate California returns if either spouse was: Service (CRS) 711 (for hearing and speech disabilities ) service lets you pay the current amount you owe extension payments services to be presented to the State Legislature For more information Short Form 540NR at ftb ca gov or file online through CalFile or e file should be entered only in the space provided A paid preparer must give Side 1 Side 3 See page 13 for a description of the funds sign and complete the area at the bottom of Side 4 including an Sign Your Tax Return Sign your tax return on Side 4 If you file a joint tax return your Single Single Single $3 606 single purchase over $999 99 then enter the amount on Line 25 of your Social Security Number (SSN) or Individual Taxpayer Identification Some financial institutions will not allow a joint refund to be deposited to Some taxpayers are required to report business purchases subject to sources during 2013 special symbols On the sample check the account number is 202020 Specific Line Instructions spouse/RDP are 65 years of age or older as of January 1 2014 and spouse/RDP must also sign it staple your check or money order to the tax return status is married/RDP filing jointly go to question 9 status is married/RDP filing jointly or married/RDP filing separately stop here you do not qualify for this credit Otherwise go to question 10 storage costs Street Address City State and ZIP Code Dates Rented in 2013 (From to ) such as for school vacation or medical care count as time lived in supplemental address information only support go to cbcrp org Your contribution can help make breast cancer Tax Board PO Box 942840 Sacramento CA 94240 0040 Include your tax due Enter the amount due on line 25 If the tax liability for the painting and table by using the Estimated Use Tax tax preparer to get and use a preparer tax identification number (PTIN) Tax Rates or call their Customer Service Center at 800 400 7115 tax return tax return are authorizing the FTB to call the designee to answer any tax return you are filing taxable go to the State Board of Equalization s website at boe ca gov or television a $900 painting and a $400 table for your living room than one box for each line that agree to provide services to minors who are victims of human that Alzheimer s disease receives the attention research and resources the amount the amount on line 22 from the amount on line 21 Enter the result on The amount on line E will be refunded to you Transfer this amount to The authorization will automatically end no later than the due date the box on line 6 and follow the instructions on line 17 the check number the country s practice for entering the province/state/county name and The Franchise Tax Board (FTB) has a self test which will help you The FTB is not responsible for a lost refund due to incorrect account The FTB will figure the underpayment penalty for you the home the instructions for code 400 below The amount you contribute either reduces your overpaid tax or increases your tax due You may contribute only the price of each item is less than $1 000 Since none of these individual the property you rented then you may claim this credit the recorded instructions Official Payments Corp provides customer The routing number must be nine digits The first two digits must be 01 the same as the filing status you used on your federal income tax return The standard deduction and personal exemption credit are built into the the television using the Use Tax Worksheet and estimate your use the use tax due on individual non business items you purchased for The Use Tax Worksheet and Use Tax Lookup Table on the next page will the year However if you lived apart from the year in 2013 the Yes box in the signature area of your tax return Also print the their surviving families by offering moral support crisis counseling and then you may claim this credit if These instructions are based on the Internal Revenue Code (IRC) as of they need to survive for the enjoyment and benefit of you and future Things you need to know before you complete Third Party Designee This allows more options for managing your refund For example you This will help us reduce through 12 or 21 through 32 On the sample check the routing number through 12th grade to be considered unmarried or considered not in an RDP on to calculate the use tax due on the price of the television since the price to contact you for information needed to process this tax return By to DPR Any contribution less than $150 will be treated as a voluntary to estimate the use tax due on individual non business items To help with our processing costs enclose but do not staple your to order the form by phone Select Personal Income Tax then select to report use tax directly to the State Board of Equalization go to their to report use tax on your income tax return and you are not required to See Innocent Joint Filer Relief on page 19 To submit your request electronically go to ftb ca gov and search for to the Department of Fish and Wildlife will be used to establish a sea to the funds listed and cannot change the amount you contribute after you file your tax return For more information go to ftb ca gov and search for to those most in need to use the Use Tax Worksheet to calculate the use tax owed on all your total contribution of up to $212 or $106 per spouse/RDP Contributions total on line 16 total use tax on line 25 trafficking underserved communities upon request use tax directly to the State Board of Equalization However they may Use Tax Liability use tax liability if any of the following apply: Use Tax Worksheet Use Tax Worksheet (See Instructions Below ) Use the Additional Information field for In Care Of name and other Use the California 2EZ Table for your filing status to complete line 17 The use to reduce your tax Answer the questions below to see if you qualify Do Not Mail This Record Keep With Your Tax Records Use whole dollars only Use your Discover MasterCard American Express or Visa card to pay used for grants and programs that preserve protect or enhance coastal used to help local food banks feed California s hungry Your contribution used to provide grants to eligible municipal shelters to provide low cost used to support the activities of the California Youth Leadership Project Using black or blue ink make your check or money order payable to the using your computer or mobile device please go to the State Board Vehicle Day Use Annual Pass Amounts contributed in excess of the vehicle extra vehicle per person or supplemental fees If a taxpayer s Voluntary Contribution Fund Descriptions voluntary contributions W 2 or 1099 R with the Employment Development Department (EDD) was paid directly to the retailer For example generally you would we disallow the contribution you requested because there is no credit Web Pay website at boe ca gov and type use tax into the search box where the property was used stored or otherwise consumed If which was your principal residence you may qualify for a credit that you will be accepted and to get the correct routing and account numbers will be used to provide grants to California scientists to study Alzheimer s will be waived if 90% of the tax shown on the tax return is paid by the will fund research toward preventing and curing breast cancer Breast will fund the purchase of much needed food for delivery to food banks will provide support to the California Senior Legislature (CSL) The CSL With almost 600 000 Californians living with the disease and another 2 with the number 9 with the State Board of Equalization as a cigarette and/or tobacco without payment of California sales/use tax If you Worksheet and may choose to use the Estimated Use Tax Lookup Table Worksheet below Worksheet Line 1 Purchases Subject to Use Tax Worksheet Line 2 Sales and Use Tax Rate Worksheet Line 6 Credit for Tax Paid to Another State year in which the voluntary contribution is made Any contribution YES Go to question 11 NO Go to question 9 YES Go to question 11 NO Stop here You do not qualify for this credit YES Go to question 2 NO Stop File the Long or Short Form 540NR California Nonresident or Part Year YES Go to question 3 NO Stop here You do not qualify for this credit YES Go to question 4 NO Stop here You do not qualify for this credit you a copy of your tax return to keep for your records You are a qualifying widow(er) if all of the following apply: You are not authorizing the designee to receive any refund check bind you are otherwise qualified You are single if any of the following was true on December 31 2013: You can make voluntary contributions to the funds listed on Form 540 2EZ You cannot claim this exemption credit if someone else can claim you as You cannot use Form 540 2EZ if: you do not know the applicable city or county sales and use tax rate You do not qualify for this credit if for more than half of the year you rented property that was exempt from property taxes Exempt You do not qualify for this credit if you or your spouse/RDP received a homeowner s property tax exemption at any time during You do not qualify for this credit if you or your spouse/RDP received a homeowner s property tax exemption at any time during the year However if you lived apart from you do not report it on your income tax return you must report and you have a combination of purchases of individual non business items You may also contribute any amount to the State Parks Protection You may file married/RDP filing jointly if any of the following is true: You may not report use tax for business purposes on your income tax You may not use the Estimated Use Tax Lookup Table to estimate and You may owe use tax if you make purchases from out of state retailers You may use the Estimated Use Tax Lookup Table to estimate and report You must pay 100% of the amount you owe by April 15 2014 to avoid You must use the Use Tax Worksheet on the next page to calculate your you qualify you to anything (including any additional tax liability) or otherwise you want to pay and the date you want the amount to be withdrawn You will need to your actual purchases subject to use tax rather than based on an your check or by contacting your financial institution Use the check your employer s appropriate payroll staff You can get this form from your your filing status enter the tax from the 2EZ Table: your filing status is: your filing status your personal exemption credit and dependent exemption your income tax return If you elect to report one half your spouse/ your personal income taxes (including tax return balance due extension your refund If line 29 and line 30 do not equal line 28 the FTB will issue your spouse/RDP for the entire year and your spouse/RDP received a homeowner s property tax exemption for a separate residence your spouse/RDP for the entire year and your spouse/RDP received a homeowner s property tax exemption for a separate residence then you may claim this credit if Your Tax Return your taxes in full you can request approval to make monthly payments