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Which Form Should I File for 2007?

  Form 540 2EZ Form 540A Form 540 Short Form 540NR Long Form 540NR
Residency California resident the entire year California resident the entire year California resident the entire year Not a California resident the entire year Not a California resident the entire year
Filing Status Single, married/RDP filing jointly, head of household, qualifying widow(er) Any filing status Any filing status Single, married/RDP filing jointly, head of household, qualifying widow(er) Any filing status
Dependents 0 - 3 allowed All dependents you are entitled to claim All dependents you are entitled to claim 0 - 5 allowed All dependents you are entitled to claim
Amount of Income Total income of:
  • $100,000 or less if single or head of household
  • $200,000 or less if married/RDP filing jointly or qualifying widow(er)
  • Any amount of income Any amount of income Total income of $100,000 or less Any amount of income
    Sources of Income Only income from:
  • Wages, salaries, tips
  • Taxable interest, dividends and pensions
  • Unemployment compensation reported on Form 1099G
  • Taxable scholarship and fellowship grants (only if reported on Form(s) W-2)
  • Paid family leave
  • U.S. social security benefits
  • Tier 1 and tier 2 railroad retirement payments
  • Capital gains from mutual funds


  • Note:You cannot use Form 540 2EZ if you (or your spouse/RDP, if married) can be claimed as a dependent by another taxpayer, and your TOTAL income is less than or equal to $11,666 if single; $23,282 if married/RDP filing jointly or qualifying widow(er); or $16,482 if head of household.
    Only income from:
  • Wages, salaries, tips
  • Interest and dividends
  • Unemployment compensation reported on Form 1099-G
  • Taxable scholarship and fellowship grants
  • Paid family leave
  • U.S. social security benefits
  • Tier 1 and tier 2 railroad retirement payments
  • Fully and partially taxable IRA distributions, pensions, and annuities
  • Alimony
  • All sources of income Only income from:
  • Wages, salaries, tips
  • Taxable interest
  • Unemployment compensation
  • Paid Family Leave
  • Note: California does not tax unemployment compensation

    All sources of income
    Adjustments to Income No adjustments to income Allowed if the amount is the same as your federal adjustments to income

    Note: if you claimed educator expenses or the tuition and fees deduction, do not file form 540A. Instead, file form 540.
    All adjustments to income
  • Unemployment compensation
  • Military pay adjustment (R&TC Section 17140.5)
  • Paid family leave
  • All adjustments to income
    Standard Deduction Allowed Allowed Allowed Allowed Allowed
    Itemized Deductions No itemized deductions Allowed if the amount is the same as your federal itemized deductions (except for state, local, and foreign taxes paid) All itemized deductions No itemized deductions All itemized deductions
    Payments Only withholding shown on Form(s) W-2 or CA Sch W-2, or 1099R
  • Withholding shown on Form(s) W-2 or CA Sch W-2, and 1099-R
  • Estimated tax payments
  • Payments made with extension voucher
  • Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
  • Withholding shown on Form(s) W-2 or CA Sch W-2, W-2G, and 1099, 592-B, 593-B, and 594
  • Estimated tax payments
  • Payments made with extension voucher
  • Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
  • Only withholding shown on Form(s) W-2 or CA Sch W-2, and 1099s showing California tax withheld
  • Withholding from all sources
  • Estimated tax payments
  • Payments made with extension vouchers
  • Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
  • Tax Credits
  • Personal exemption credit
  • Up to three dependent exemption credits
  • Nonrefundable renter's credit
  • Senior exemption credit
  • Personal exemption credit
  • Dependent exemption credit
  • Nonrefundable renter's credit
  • Senior exemption credit
  • Blind exemption credit
  • Child and dependent care expenses credit
  • All tax credits
  • Personal exemption credit
  • Up to five dependent exemption credits
  • Nonrefundable renter's credit
  • All tax credits
    Other Taxes Only tax computed using the 540 2EZ Table
  • Tax computed using the tax table
  • Mental Health Services tax
  • All taxes:
  • Tax computed using the tax table
  • Alternative minimum tax 
  • Tax on early distributions from IRAs or other qualified retirement plans
  • Tax on distributions from MSAs and education IRAs
  • Tax for children under 14 with investment income of more than $1,700
  • Tax on lump-sum distributions
  • Recapture taxes
  • Deferred tax on certain installment obligations
  • Tax on accumulation distributions of trusts
  • Mental Health Services tax
  • Taxes computed using only the tax table All taxes:
  • Tax computed using the tax table
  • Alternative minimum tax
  • Tax on early distributions from IRAs or other qualified retirement plans
  • Tax on distributions from MSAs and education IRAs
  • Tax for children under 14 with investment income of more than $1,700
  • Tax on lump-sum distributions
  • Recapture taxes
  • Deferred tax on certain installment obligations
  • Tax on accumulation distributions of trusts
  • Mental Health Services tax
  •