2017 Instructions for Form 540 2EZ

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).

Things you need to know before you complete Line 1 through Line 5 – Filing Status
Form 540 2EZ Check the box on Form 540 2EZ for the filing status that applies to you.
Determine if you qualify to use Form 540 2EZ. See “Qualifying to Use If your California filing status is different from your federal filing status,
Form 540 2EZ” on page 3. check the box under line 5.
You cannot use Form 540 2EZ if: Filing Status Checklist
• You file a joint tax return and either spouse/RDP was a nonresident Choose only one filing status. Your filing status for California must be
in 2017. Use Long or Short Form 540NR, California Nonresident or the same as the filing status you used on your federal income tax return.
Part-Year Resident Income Tax Return. These forms are available Exception:
online at ftb.ca.gov/forms or file online using e-file. Registered domestic partners (RDP) who file single for federal must file
• You are married/RDP and file a separate tax return. Get Form 540 married/RDP filing jointly or married/RDP filing separately for California.
online at ftb.ca.gov/forms or file online through CalFile or e-file. If you are an RDP and file head of household for federal, you may file
• You have income from a source outside of California. head of household for California only if you meet the requirements
• You have income from a source not listed on this form. to be considered unmarried or considered not in a registered
• You made estimate payments or have an estimated tax payment domestic partnership.
transfer from 2016. Single
• You have Real Estate or Other Withholding from Form 592-B or You are single if any of the following was true on December 31, 2017:
Form 593.
• You were not married or in an RDP.
Note: The lines on Form 540 2EZ are numbered with gaps in the line • You received a final decree of divorce or legal separation, or your
number sequence. For example, lines 14 through 15 do not appear on RDP was terminated.
Form 540 2EZ, so the line number that follows line 13 on Form 540 2EZ • You were widowed before January 1, 2017, and did not remarry or
is line 16. enter into another RDP in 2017 (see Qualifying Widow[er]).
If you need to amend your California resident income tax return, check
Married/RDP Filing Jointly
the box at the top of Form 540 2EZ indicating AMENDED return and
You may file married/RDP filing jointly if any of the following is true:
attach Schedule X, California Explanation of Amended Return Changes.
For specific instructions, see “Instructions for Filing a 2017 Amended • You were married/RDP as of December 31, 2017, even if you did not
Return” on page 15. live with your spouse/RDP at the end of 2017.
• Your spouse/RDP died in 2017 and you did not remarry or enter into
Social security benefits may be taxable for federal tax purposes but are another RDP in 2017.
not taxable for California tax purposes. • Your spouse/RDP died in 2018 before the 2017 tax return was filed.
Specific Line Instructions 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
Name(s) and Address the tax return.
Print your first name, middle initial, last name, and address in the
Head of Household
spaces provided at the top of the form.
For the specific requirements that must be met to qualify for head of
Suffix household filing status, get FTB Pub. 1540, California Head of Household
Use the Suffix field for generational name suffixes such as “SR”, “JR”, Filing Status. In general, head of household filing status is for unmarried
“III”, “IV”. Do not enter academic, professional, or honorary suffixes. individuals and certain married individuals or RDPs living apart who
Additional Information provide a home for a specified relative. You may be entitled to use head
Use the Additional Information field for “In-Care-Of” name and other of household filing status if all of the following apply:
supplemental address information only. • You were unmarried and not in an RDP, or you met the requirements
Foreign Address to be considered unmarried or considered not in an RDP on
If you have a foreign address, follow the country’s practice for entering December 31, 2017.
the city, county, province, state, country, and postal code, as applicable, • You paid more than one-half the cost of keeping up your home for
in the appropriate boxes. Do not abbreviate the country name. the year in 2017.
Social Security Number (SSN) or Individual Taxpayer • For more than half the year, your home was the main home for you
Identification Number (ITIN) and one of the specified relatives who by law can qualify you for head
Enter your SSN or ITIN in the spaces provided. If you file a joint tax of household filing status.
return, enter the SSN or ITIN in the same order as the names. • The relative who lived with you met the requirements to be a
qualifying child or qualifying relative.
If you do not have an SSN because you are a nonresident or a resident • You were not a nonresident alien at any time during the year.
alien for federal tax purposes, and the Internal Revenue Service (IRS)
issued you an ITIN, enter the ITIN in the space provided for the SSN. 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
An ITIN is a tax processing number issued by the IRS to foreign agency or by order of a court.
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 California requires taxpayers who use head of household filing status to
with the number 9. file form FTB 3532, Head of Household Filing Status Schedule to report
how the head of household (HOH) filing status was determined.
Date of Birth (DOB)
Enter your DOB (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.

Form 540 2EZ Tax Booklet  2017  Page 5

Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
Qualifying Widow(er) Line 10 – Total Interest Income
You are a qualifying widow(er) if all of the following apply:
Enter interest income shown on Form 1099-INT, Interest Income box 1.
• Your spouse/RDP died in 2015 or 2016, and you did not remarry or
enter into another RDP in 2017. Do not include amounts shown on Form 1099-INT, box 3,
• You have a child, stepchild, or adopted child (not a foster child) ✓ Tip Interest on U.S. Savings Bonds and Treasury Obligations. This
whom you can claim as a dependent or could claim as a dependent interest is not taxed by California.
except that, for 2017:
== The child had gross income of $4,050 or more;
Line 11 – Total Dividend Income
== The child filed a joint return, or Generally, the amount of dividend income taxable by California is the
== You could be claimed as a dependent on someone else’s return. same as the amount taxable under federal law. However, there may be
• This child lived in your home for all of 2017. Temporary absences, federal/state differences in the taxable amount of dividend income, if you
such as for school, vacation, or medical care, count as time lived in received it from any of the following sources:
the home. • Exempt interest dividends from mutual funds.
• You paid over half the cost of keeping up your home for this child. • Non-cash patronage dividends from farmers’ cooperatives or
• You could have filed a joint tax return with your spouse/RDP the year mutual associations.
he or she died, even if you actually did not do so. • Federal exempt interest dividends from other states or their municipal
Enter the year of your spouse’s/RDP’s death on your tax return. obligations and/or from mutual funds.
The Franchise Tax Board (FTB) has a self test, which will help you • Controlled foreign corporation dividends in the year distributed.
determine your filing status. Go to ftb.ca.gov and search for self test. • Regulated investment company capital gains in the year distributed.
• Distributions of pre-1987 earnings from an S corporation.
Line 6 – Can you be claimed as a dependent? If you have a federal/state difference in the taxable amount of
If someone else can claim you (or your spouse/RDP) as a dependent on dividend income, you cannot file Form 540 2EZ. Get Form 540 at
his or her tax return, even if they choose not to, and your total income is ftb.ca.gov/forms or file online through CalFile or e-file.
less than the following amounts based on your filing status or you have
a dependent, you cannot use Form 540 2EZ. Get Form 540 online at Line 12 – Total Pension Income
ftb. ca.gov/forms or file online through CalFile or e-file. Generally, the amount of pension income taxable by California is the
same as the amount taxable under federal law. However, there may be
Single $14,086
federal/state differences in the taxable amount of pension income, if you
Married/RDP filing jointly or Qualifying widow(er) $28,122 received it from any of the following sources:
Head of Household $19,922 • Tier 2 railroad retirement benefits.
Note: You cannot use Form 540 2EZ if your total wages are less than the • Partially taxable distributions from a pension plan.
following amounts based on your filing status: • Retirement annuity between July 1, 1986, and January 1, 1987, and
Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,886 elected to use the three-year rule for California purposes and annuity
rules for federal purposes.
Married/RDP filing jointly, head of household,
or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $8,122 For information regarding the federal Pension Protection Act of 2006,
go to ftb.ca.gov and search for conformity. If you have a federal/state
If you can be claimed as a dependent and can use Form 540 2EZ check difference in the taxable amount of pension income, you cannot file
the box on line 6 and follow the instructions on line 17. Form 540 2EZ. Get Form 540 at ftb.ca.gov/forms or e-file.
Line 7 – Senior Line 13 – Total Capital Gain Distributions from
If you (or if married/RDP, your spouse/RDP) are 65 or older, enter 1; if
both are 65 or older, enter 2.
Mutual Funds
Generally, the amount of capital gains taxable by California is the same
If your (or if married/RDP, your spouse’s/RDP’s) 65th birthday as the amount taxable under federal law. If you received capital gain
is January 1, 2018, you are considered to be age 65 on distributions from a mutual fund, report them on line 13, if both of the
December 31, 2017. following apply:
Line 8 – Dependents • You received Form 1099-DIV with an amount in box 2a.
You must enter the first name, last name, SSN, and relationship of each • The Form 1099-DIV does not have amounts in box 2b, 2c, or 2d.
of the dependents you are allowed to claim. If your dependent child was If you have other capital gains, you cannot use Form 540 2EZ. Get
born and died in 2017 and you do not have an SSN for the child, enter Form 540 at ftb.ca.gov/forms or e-file.
“Died” in the SSN field and include a copy of the child’s birth certificate,
death certificate, or hospital records. The document must show the child Line 17 – Tax
was born alive. If you claim more than three dependents get Form 540 The standard deduction and personal exemption credit are built into the
online at ftb.ca.gov/forms or file online through CalFile or e-file. 2EZ Tables and not reported on the tax return.
Do you have Child and Dependent Care Expenses? If so, you may If you did not check the box on line 6 follow the
qualify for a credit. For more information, get form FTB 3506, Child and instructions below.
Dependent Care Expense Credit. The easiest way to claim the credit is to Use the California 2EZ Table for your filing status to complete line 17.
CalFile or e-file. This credit may not be claimed on Form 540 2EZ. The 2EZ Tables in this booklet give you credit for the standard deduction
Line 9 – Total Wages for your filing status, your personal exemption credit, and dependent
exemption credits. There are three different tables. Make sure you use
Enter the amount from federal Form W-2, box 16. If you have more than the right one. If your filing status is:
one Form W­‑2, add all amounts shown in box 16.
Generally, federal Form W-2 box 1 and box 16 should contain the Single Go to page 39
same amounts. If they are different because you had income from a Married/RDP filing jointly or Qualifying widow(er) Go to page 45
source outside California, you cannot file Form 540 2EZ. Get Form 540 Head of Household Go to page 57
or Long/Short Form 540NR at ftb.ca.gov/forms or file online through
CalFile or e-file.
Page 6  Form 540 2EZ Tax Booklet  2017
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ
If you checked the box on line 6, complete the Dependent Tax You may not report business purchases subject to use tax on your
Worksheet below. income tax return if you:
Dependent Tax Worksheet • Have or are required to hold a California seller’s permit.
• Receive $100,000 or more per year in gross receipts from business
1. Using the amount from Form 540 2EZ, line 16, and operations.
your filing status, enter the tax from the 2EZ Table: • Are otherwise registered or required to be registered with the

}
If your filing status is: California Department of Tax and Fee Administration to report use
• Single, go to page 39. tax.
• Married/RDP filing jointly or Qualifying . . . . . . . . 1  Note: You may not report use tax on your income tax return for certain
widow(er), go to page 45. types of transactions. These types of transactions are described in detail
 

} 
• Head of household, go to page 57 below in the instructions.
2. • If single or head of household, enter $114 The Use Tax Worksheet and Estimated Use Tax Lookup Table will help
• If married/RDP and both spouses/RDPs you determine how much use tax to report. If you owe use tax but you
can be claimed as a dependent by do not report it on your income tax return, you must report and pay
another taxpayer, enter $228 . . . . . . . . 2  the tax to the California Department of Tax and Fee Administration.
• If married/RDP and only one spouse/RDP For information on how to report use tax directly to the California
can be claimed, enter $114 Department of Tax and Fee Administration, go to their website at
• If qualifying widow(er), enter $228 cdtfa.ca.gov and type “Find Information About Use Tax” in the search
3. Add line 1 and line 2. Enter here and include bar.
on Form 540 2EZ, line 17. . . . . . . . . . . . . . . . . . . . . . . . . 3  Failure to report and pay timely may result in the assessment of interest,
Line 18 – Senior Exemption penalties, and fees.
If you entered 1 in the box on line 7, enter $114. If you entered 2 in the See page 12 for a general explanation of California use tax.
box on line 7, enter $228. Use Tax Worksheet
You cannot claim this exemption credit if someone else can claim you as You must use the Use Tax Worksheet to calculate your use tax liability, if
a dependent on their tax return. any of these apply:
Line 19 – Nonrefundable Renter’s Credit • You prefer to calculate the amount of use tax due based upon
If you were a resident of California and paid rent on property in California your actual purchases subject to use tax, rather than based on an
which was your principal residence, you may qualify for a credit that you estimate.
can use to reduce your tax. Answer the questions on page 11 to see if • You owe use tax on any item purchased for use in a trade or business
you qualify. and you are not registered or required to be registered with the
California Department of Tax and Fee Administration to report sales
Line 22 – Total Tax Withheld or use tax.
Enter the amount from federal Form(s) W-2, box 17, or Form 1099-R, • You owe use tax on purchases of individual items with a purchase
box 12. If you have more than one federal Form W-2, add all amounts price of $1,000 or more each.
shown in box 17. If you have more than one federal Form 1099-R, add Example 1: You purchased a television for $2,000 from an out-of-state
all amounts shown in box 12. The FTB verifies all withholding claimed retailer that did not collect tax. You must use the Use Tax Worksheet to
from federal Forms W-2 or 1099-R with the Employment Development calculate the tax due on the price of the television, since the price of the
Department (EDD). television is $1,000 or more.
Example 2: You purchased a computer monitor for $300, a rare coin
Line 23 – Earned Income Tax Credit (EITC) for $500, and designer clothing for $250 from out-of-state retailers that
Enter your Earned Income Tax Credit from form FTB 3514, California did not collect tax. Although the total price of all the items is $1,050, the
Earned Income Tax Credit. price of each item is less than $1,000. Since none of these individual
items are $1,000 or more, you are not required to use the Use Tax
Use Tax Worksheet and may choose to use the Estimated Use Tax Lookup Table.
If you have a combination of individual non-business items purchased
Line 25 – Use Tax for $1,000 or more each, and/or items purchased for use in a trade or
You are required to enter a number on this line. If the amount due is business in addition to individual, non-business items purchased for
zero, you must check the applicable box to indicate that you either owe less than $1,000, you may either:
no use tax, or you paid your use tax obligation directly to the California • Use the Use Tax Worksheet to compute use tax due on all purchases,
Department of Tax and Fee Administration (formerly known as the Board or
of Equalization). • Use the Use Tax Worksheet to compute use tax due on all individual
You may owe use tax if you make purchases from out-of-state retailers items purchased for $1,000 or more plus all items purchased for use
(for example, purchases made by telephone, online, by mail, or in in a trade or business. Use the Estimated Use Tax Lookup Table to
person) where sales or use tax was not paid and you use those items in estimate the use tax due on individual, non-business items purchased
California. for less than $1,000, then add the amounts and report the total use
If you have questions about whether a purchase is taxable, go to the tax on Line 25.
California Department of Tax and Fee Administration’s website at Example 3: The total price of the items you purchased from out-of-state
cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115 or retailers that did not collect use tax is $2,300, which includes a $1,000
(TTY) 711 (for hearing and speech disabilities). television, a $900 painting, and a $400 table for your living room.
Some taxpayers are required to report business purchases subject • You may choose to calculate the use tax due on the total price of
to use tax directly to the California Department of Tax and Fee $2,300 using the Use Tax Worksheet, or
Administration. However, they may report certain personal purchases
subject to use tax on the FTB income tax return.

Form 540 2EZ Tax Booklet  2017  Page 7

Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
• You may choose to calculate the use tax due on the $1,000 price of • Mobile homes or commercial coaches that must be registered
the television using the Use Tax Worksheet and estimate your use annually as required by the Health and Safety Code.
tax liability for the painting and table by using the Estimated Use Tax • Vessels documented with the U.S. Coast Guard.
Lookup Table, then add the amounts and report the total use tax on • Aircraft.
Line 25. • Rental receipts from leasing machinery, equipment, vehicles, and
other tangible personal property to your customers.
Use Tax Worksheet (See Instructions Below.) • Cigarettes and tobacco products when the purchaser is registered
Use whole dollars only. with the California Department of Tax and Fee Administration as a
cigarette and/or tobacco products consumer.
1. Enter purchases from out-of-state sellers made
without payment of California sales/use tax. Worksheet, Line 2, Sales and Use Tax Rate
If you choose to estimate the use tax due on Enter the sales and use tax rate applicable to the place in California
individual, non-business items purchased for less where the property was used, stored, consumed, or given away. To find
than $1,000 each, only enter purchases of items your sales and use tax rate, please go to the California Department of
with a purchase price of $1,000 or more plus items Tax and Fee Administration’s website at cdtfa.ca.gov and type “City
purchased for use in a trade or business not and County Sales and Use Tax Rates” in the search bar. You may also
call their Customer Service Center at 800.400.7115 or (TTY) 711 (for
registered with the California Department of Tax
hearing and speech disabilities).
and Fee Administration. . . . . . . . . . . . . . . . . . . . . . . $ .00 
2. Enter the applicable sales and use tax rate. Worksheet, Line 6, Credit for Tax Paid to Another State
3. Multiply Line 1 by the tax rate on Line 2. This is a credit for tax paid to other states on purchases reported on
Enter result here . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ .00  Line 1. You cannot claim a credit for more than the amount of use tax
4. If you choose to estimate the use tax due on that is imposed on your use of property in this state. For example, if you
individual, non-business items purchased for paid $8.00 sales tax to another state for a purchase, and would have
paid $6.00 of use tax in California on that purchase without the credit,
less than $1,000 each, enter the use tax amount due
you can claim a credit of only $6.00 for that purchase.
from the Estimated Use Tax Lookup Table. If all of
your purchases are included in Line 1, enter -0-.. . . $ .00  Estimated Use Tax Lookup Table
5. Add Lines 3 and 4. This is your total use tax . . . . . . $ .00 You may use the Estimated Use Tax Lookup Table to estimate and report
6. Enter any sales or use tax you paid to another state the use tax due on individual non-business items you purchased for
for purchases included on Line 1. See worksheet less than $1,000 each. This option is only available if you are permitted
instructions below . . . . . . . . . . . . . . . . . . . . . . . . . . $ .00 to report use tax on your income tax return and you are not required
to use the Use Tax Worksheet to calculate the use tax owed on all your
7. Subtract Line 6 from Line 5. This is the total use
purchases. Simply include the use tax liability that corresponds to your
tax due. Enter the amount due on Line 25. If the California Adjusted Gross Income (found on Line 16) and enter it on
amount is less than zero, enter -0-. . . . . . . . . . . . . . $ .00 Line 25. You will not be assessed additional use tax on the individual
non business items you purchased for less than $1,000 each.
Worksheet, Line 1, Purchases Subject to Use Tax
You may not use the Estimated Use Tax Lookup Table to estimate and
Report purchases of items that would have been subject to sales tax report the use tax due on purchases of items for use in your business
if purchased from a California retailer unless your receipt shows that or on purchases of individual non-business items you purchased for
California tax was paid directly to the retailer. For example, generally, you $1,000 or more each. See the instructions for the Use Tax Worksheet if
would include purchases of clothing, but not exempt purchases of food you have a combination of purchases of individual non-business items
products or prescription medicine. For more information on nontaxable for less than $1,000 each and purchases of individual non-business
and exempt purchases, you may visit the California Department of Tax items for $1,000 or more.
and Fee Administration’s website at cdtfa.ca.gov.
• Include handling charges.
• Do not include any other state’s sales or use tax paid on the Adjusted Gross Income (AGI) Range Use Tax Liability
purchases. Less Than $10,000 $2
• Enter only purchases made during the year that corresponds with the
tax return you are filing.  $10,000 to $19,999 $6
• If you traveled to a foreign country and hand-carried items back to  $20,000 to $29,999 $10
California, generally use tax is due on the purchase price of the goods  $30,000 to $39,999 $14
you listed on your U.S. Customs Declaration less an $800 per-person  $40,000 to $49,999 $18
exemption. For the hand carried items, you should report the amount  $50,000 to $59,999 $23
of purchases in excess of the $800 per-person exemption. This $800  $60,000 to $69,999 $27
exemption does not apply to goods sent or shipped to California by  $70,000 to $79,999 $31
mail or other common carrier. For goods sent or shipped, you should  $80,000 to $89,999 $35
report the entire amount of the purchases.
 $90,000 to $99,999 $39
• If your filing status is “married/RDP filing separately,” you may elect
to report one-half of the use tax due or the entire amount on your  $100,000 to $124,999 $46
income tax return. If you elect to report one-half, your spouse/RDP  $125,000 to $149,999 $56
may report the remaining half on his or her income tax return or on  $150,000 to $174,999 $67
the individual use tax return available from the California Department  $175,000 to $199,999 $77
of Tax and Fee Administration. More than $199,999 – Multiply AGI by 0.041% (x0.00041)
Note: You cannot report the following types of purchases on your Enter your use tax liability on Line 4 of the worksheet, or if you are not required to
income tax return. use the worksheet, enter the amount on Line 25 of your income tax return.
• Vehicles, vessels, and trailers that must be registered with the
Department of Motor Vehicles.

Page 8  Form 540 2EZ Tax Booklet  2017

FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ

Line 29 – Tax Due Credit Card

If the amount on line 26 is less than the amount on line 21, subtract Use your Discover, MasterCard, American Express, or Visa card to pay
the amount on line 26 from the amount on line 21. Enter the result on your personal income taxes (including tax return balance due, extension
line 29. Your tax is more than your credits and withholdings. payments, estimated tax payments, and prior year balances). The FTB
Increasing your withholding could eliminate the need to make a large has partnered with Official Payments Corp. to offer you this service.
payment with your tax return. To increase your withholding, complete Official Payments Corp. charges a convenience fee based on the amount
EDD Form DE 4, Employee’s Withholding Allowance Certificate, and give of your payment.
it to your employer’s appropriate payroll staff. You can get this form Go to the Official Payments Corp. online payment center at
from your employer or by calling the EDD at 888.745.3886. You can officialpayments.com or call 800.2PAY.TAX or 800.272.9829 and follow
download the DE 4 at edd.ca.gov or go to ftb.ca.gov and search for the recorded instructions. Official Payments Corp. provides customer
de 4. If you did not pay enough through withholding, you may have an assistance at 877.297.7457 Monday through Friday, 5 a.m. to 5 p.m.
underpayment penalty. The FTB will figure the underpayment penalty for PST.
you. Payment Date:
Confirmation Number:
Line 30 – Voluntary Contributions
You can make voluntary contributions to the funds listed on Check or Money Order (no cash please)
Form 540 2EZ, Side 3. See “Voluntary Contribution Fund Descriptions” Using black or blue ink, make your check or money order payable to the
for more information. “Franchise Tax Board.” Do not send cash or other items of value (such
You may also contribute any amount to the State Parks Protection as stamps, lottery tickets, foreign currency, and gift cards). Write your
Fund/Parks Pass Purchase. To receive a single annual park pass, your SSN or ITIN and “2017 Form 540 2EZ” on the check or money order.
contribution must equal or exceed $195. When applicable, FTB will Enclose, but do not staple your check or money order to the tax return.
forward your name and address from your tax return to the Department Make all checks or money orders payable in U.S. dollars and drawn
of Parks and Recreation (DPR) who will issue a single Vehicle Day against a U.S. financial institution.
Use Annual Pass to you. Only one pass will be provided per tax return.
e-file: If you e-filed your tax return, mail your check or money order with
You may contact DPR directly to purchase additional passes. If there
form FTB 3582, Payment Voucher for Individual e-filed Returns. Do not
is an error on your tax return in the computation of total contributions
mail a copy of your e-filed tax return.
or if we disallow the contribution you requested because there is no
credit available for the tax year, your name and address will not be A penalty may be imposed if your payment is returned by your bank
forwarded to DPR. Any contribution less than $195 will be treated as a for insufficient funds.
voluntary contribution and may be deducted as a charitable contribution.
For more information go to parks.ca.gov/annualpass/ or email Request Monthly Installments
info@parks.ca.gov. Pay as much as you can when you file your tax return. If you cannot pay
Line 31 – Amount You Owe your taxes in full, you can request approval to make monthly payments.
However, you will be charged interest and ­penalties. You will need to
If you do not have an amount on line 28, add the amount on line 27, complete form FTB 3567, Installment Agreement Request.
line 29, and line 30. Enter the result on line 31.
To submit your request electronically, go to ftb.ca.gov and search for
If you have an amount on line 28 and the amount on line 30 is more than installment agreement. To submit your request by mail, go to
line 28, subtract line 28 from line 30. Enter the difference on line 31. ftb.ca.gov/forms to download and print form FTB 3567 or call
800.338.0505, and follow the recorded instructions. Enter code 949
Paying Your Taxes when instructed. Mail the completed form to the FTB at the address
You must pay 100% of the amount you owe by April 17, 2018, to avoid shown on the form.
interest and underpayment penalties. However, the underpayment
penalty will be waived if 90% of the tax shown on the tax return is paid
Line 32 – Refund or No Amount Due
by the original due date of the tax return. There are several ways to pay Did you report an amount on line 30?
your tax: No Enter the amount from line 28 on line 32. This is your refund
• Electronic funds withdrawal (e-file only) amount. If it is less than $1, attach a written statement to your
• Pay online/Web Pay Form 540 2EZ requesting the refund.
• Credit card Yes If the amount on line 30 is:
• Check or money order • Less than the amount on line 28, subtract line 30 from line 28
• Monthly installments and enter the difference on line 32. This is your refund amount.
• More than the amount on line 28, enter zero on line 32.
Electronic Funds Withdrawal
If you CalFile or e-file, instead of paying by check, you can use this Direct Deposit
convenient option. Simply provide your bank i­nformation, the amount Direct deposit is fast, safe, and convenient. To have your refund directly
you want to pay, and the date you want the amount to be withdrawn deposited into your bank account, fill in the account information on
from your account. You can find the routing and account numbers on Form 540 2EZ, Side 4, line 33 and line 34. Fill in the routing and account
your check or by contacting your financial institution. Use the check numbers and indicate the account type. Verify routing and account
­illustration on the next page to find your bank information. Your tax numbers with your financial institution. Do not attach a voided check or
preparation software will offer this option. deposit slip. See the illustration on the following page.
An individual taxpayer may request that his or her refund be
Web Pay electronically deposited into more than one checking or savings account.
Enjoy the convenience of online payment with the FTB. This secure This allows more options for managing your refund. For example, you
service lets you pay the current amount you owe, extension payments, can request part of your refund go to your checking account to use now
estimated tax payments, and prior year balances. For more information and the rest to your savings account to save for later.
go to ftb.ca.gov/pay.

Form 540 2EZ Tax Booklet  2017  Page 9

Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
The routing number must be nine digits. The first two digits must be Paid Preparer’s Information
01 through 12 or 21 through 32. On the sample check, the routing If you pay a person to prepare your Form 540 2EZ, that person must
number is 250250025. The account number can be up to 17 characters sign and complete the area at the bottom of Side 4 including an
and can include numbers and letters. Include hyphens, but omit identification number. The IRS requires a paid tax preparer to get and
spaces and special symbols. On the sample check, the account number use a preparer tax identification number (PTIN). If the preparer has a
is 202020. federal employer identification number (FEIN), it should be entered only
Check the appropriate box for the type of account. Do not check more in the space provided. A paid preparer must give you a copy of your tax
than one box for each line. return to keep for your records.
Enter the portion of your refund you want directly deposited into each Third Party Designee
account. The total of line 33 and line 34 must equal the total amount of
your refund. If line 33 and line 34 do not equal line 32, the FTB will issue If you want to allow your preparer, a friend, family member, or any other
a paper check. person you choose to discuss your 2017 tax return with the FTB, check
the “Yes” box in the signature area of your tax return. Also print the
Caution: Check with your financial institution to make sure your deposit designee’s name and telephone number.
will be accepted and to get the correct routing and account numbers.
The FTB is not responsible for a lost refund due to incorrect account If you check the “Yes” box, you, and your spouse/RDP if filing a joint
information entered by you or your representative. tax return, are authorizing the FTB to call the designee to answer any
questions that may arise during the processing of your tax return. You
Prior to depositing the refund, FTB may first verify with your financial are also authorizing the designee to:
institution that the name on the account you designated to receive the
direct deposit refund matches the name provided on the tax return. • Give the FTB any information that is missing from your tax return.
• Call the FTB for information about the processing of your tax return
Some financial institutions will not allow a joint refund to be deposited to or the status of your refund or payments.
an individual account. If the direct deposit is rejected, the FTB will issue • Receive copies of notices or transcripts related to your tax return,
a paper check. upon request.
John Doe
Mary Doe
1234 • Respond to certain FTB notices about math errors, offsets, and


1234 Main Street 15-0000/0000 return preparation.

Anytown, CA 99999 20 You are not authorizing the designee to receive any refund check, bind
PAY TO THE
you to anything (including any additional tax liability), or otherwise
ORDER OF $ represent you before the FTB. If you want to expand or change the
designee’s authorization, go to ftb.ca.gov/poa.
DOLLARS
ANYTOWN BANK
Anytown, CA 99999
Routing Account
Do not include
The authorization will automatically end no later than the due date
number number
the check number (without regard to extensions) for filing your 2018 tax return. This is
For
 April 15, 2019, for most people. To revoke the authorization before it
ends, notify us by telephone at 800.852.5711 or in writing at Franchise
I:250250025 I:202020•1234
Tax Board, PO Box 942840, Sacramento CA 94240-0040. Include your
name, SSN (or ITIN), and the designee’s name.
Direct Deposit for ScholarShare 529 College Savings Plans –­ If you
have a ScholarShare 529 College Savings Plan account maintained by
the ScholarShare Investment Board, you may have your refund directly ­Assembling Your Tax Return
deposited to your ScholarShare account. Assemble your tax return and mail it to the FTB.
Fill in the routing number, account type, and account number. To To help with our processing costs, enclose, but do not staple, your
obtain the nine-digit routing number, go to scholarshare.com or payment. Attach your federal Form(s) W-2 to the lower front of your
call 800.544.5248. Check “Checking” as type of account. Enter your tax return. Form
complete account number that includes (1) the “CA” prefix, (2) your 540 2EZ
four-digit investment portfolio number, and (3) your ScholarShare
Do not enclose a copy of your Enclose, but do
account number (for account numbers less than 11 digits, add leading
federal tax return or any other not staple, any
zeros).
document with your Form 540 2EZ. payment
Type
This will help us reduce
government processing and
  Routing number 
 Checking   Account number storage costs. Form(s) W-2
Side 1

X X X X X X X X X
 Savings C A X X X X 0 0 X X X X X X X X X

Mailing Your Tax Return

9-digit routing (1) (2) (3)
number from “CA” investment ScholarShare Mail your tax return to the following address if your tax return shows an
ScholarShare portfolio account number
website
prefix
number with leading zeroes amount due:
FRANCHISE TAX BOARD
Sign Your Tax Return PO BOX 942867
Sign your tax return on Side 4. If you file a joint tax return, your SACRAMENTO CA 94267-0001
spouse/RDP must also sign it. Mail your tax return to the following address if your tax return shows a
If you file a joint tax return, both you and your spouse/RDP are generally refund, or no amount due:
responsible for tax and any interest or penalties due on the tax return. If FRANCHISE TAX BOARD
one spouse/RDP does not pay the tax, the other spouse/RDP may have PO BOX 942840
to. See “Innocent Joint Filer Relief.” SACRAMENTO CA 94240-0001
Include your preferred phone number and email address in case the
FTB needs to contact you regarding your tax return. By providing this
information the FTB will be able to provide you better customer service.

Page 10  Form 540 2EZ Tax Booklet  2017