Is your California adjusted gross income the amount on line 17: Did you pay rent, for at least half of 2022, on property (including a mobile home that you owned on rented land) in California, which was your principal residence? If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table. If someone else can claim you as a dependent, you may claim the greater of the standard deduction or your itemized deductions. If you request an extension to file your income tax return, wait until you file your tax return to report your purchases subject to use tax and make your use tax payment. The total of the amended Form 540, line 116 and line 117 must equal the total amount of your refund on Schedule X, line 11. California excludes this payment from gross income. 541.602(a) ["An employee will be considered to be paid on a "salary basis" within the meaning of this part if the employee regularly receives each pay period on a weekly . However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowners property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified. 2023 Contribution Rates, Withholding Schedules, and Meals and Lodging Values Know the current contribution rates, withholding schedules, and meals and lodging values. Enter the result on line 97. If the total of the amended Form 540, line 116 and line 117 do not equal Schedule X, line 11, the FTB will issue a paper check. For example, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine. Contributions will be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade. Mental Health Services Tax Multiply line 3 by line 4. Were you and your spouse/RDP residents during the entire year 2022? Large-print forms and instructions The Resident Booklet is available in large print upon request. California Employers will pay an additional 0.3% on FUTA taxable wages (first $7,000 of taxable wages times 0.3%, or up to $21 per employee) when the 2022 Form 940 is filed. If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2022, you must file the Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2023 tax return. This is the total use tax due. Contributions will be used to support crisis centers located in the state that are active members of the National Suicide Prevention Lifeline, with priority given to those crisis centers located in rural and desert communities. Enter the amount shown for your filing status: Single or married/RDP filing separately, enter $5,202. To automatically figure your tax or to verify your tax calculation, use our online tax calculator. California Disclosure Obligations If the individual was involved in a reportable transaction, including a listed transaction, the individual may have a disclosure requirement. For more details, see instructions for line 73. If you had no federal filing requirement, use the same filing status for California you would have used to file a federal income tax return. Pass-Through Entity (PTE) Elective Tax and Other State Tax Credit Calculation For taxable years beginning on or after January 1, 2022, and before January 1, 2026, the calculation of the other state tax credit has changed. Timeliness Penalty Abatement For taxable years beginning on or after January 1, 2022, an individual taxpayer may elect to request a one-time abatement of a failure-to-file or failure-to-pay timeliness penalty either orally or in writing, if the taxpayer was not previously required to file a California personal income tax return or has not previously been granted abatement under R&TC Section 19132.5, the taxpayer has filed all required returns as of the date of the request for abatement, and the taxpayer has paid, or is in a current arrangement to pay, all tax currently due. Do not attach your previously filed return to your amended return. Carryovers: If you claim a credit with carryover provisions and the amount of the credit available this year exceeds your tax, carry over any excess credit to future years until the credit is used (unless the carryover period is a fixed number of years). This amount appears on Form W-2, box 16. Select the credit that will allow the maximum benefit. Wildfires killed nine people in California in 2022, destroyed 772 structures, and damaged . If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2022, file Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. An election to apply an overpayment to estimated tax is binding. If you and/or your spouse/RDP are 65 years of age or older as of January 1, 2023, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $280 or $140 per spouse/RDP. California Finalizes Interest Rate Reduction Application The California Department of Housing and Community Development (HCD) finalized the application process for borrowers and sponsors who wish to request an interest rate reduction on an HCD loan prior to the close of permanent financing. For taxable years beginning on or after January 1, 2016, the new credit is allocated and certified by the California Film Commission, and is available for qualified production expenditures attributable to a qualified motion picture, an independent film, or a TV series that relocates to California. Keep an eye on this page to learn about the songs, characters, and celebrities appearing in this TV commercial. The pass is not valid at off-highway vehicle units, or for camping, oversized vehicle, extra vehicle, per-person, or supplemental fees. See worksheet instructions below. See "$$$ for You" at the beginning of the booklet for more information. Qualified as a head of household in 2020 or 2021 by providing a household for a qualifying individual who died during 2020 or 2021. Note: The lines on Form 540 are numbered with gaps in the line number sequence. Did you complete federal Schedule C, D, E, or F and claim or receive any of the following (Note: If your business gross receipts are less than $1,000,000 from all trades or businesses, you do not have to report alternative minimum tax (AMT). If yes, you have a filing requirement. You may owe use tax if you make purchases from out-of-state retailers (for example, purchases made by telephone, online, by mail, or in person) where California sales or use tax was not paid and you use those items in California. Use the same filing status for California that you used for your federal income tax return, unless you are an RDP. Less than line 99, subtract the sum of line 110, line 112, and line 113 from line 99 and enter the result on line 115. Did you claim the homeowners property tax exemption anytime during 2022? The credit is allocated and certified by the California Film Commission (CFC). When we find an error, it requires us to stop to verify the information on the tax return, which slows processing. If the amount on line 13 is less than zero, combine the amounts on line 13 and line 14 and enter the result in parentheses. If unable to mail your tax return by this date, see "Important Dates" at the beginning of this booklet. Review the site's security and confidentiality statements before using the site. Not currently found mentally incompetent to vote by a court. Failure to report and pay timely may result in the assessment of interest, penalties, and fees. Contributions allocated to the California Coastal Conservancy will be used for research, science, protection, projects, or programs related to the Federal Sea Otter Recovery Plan or improving the nearshore ocean ecosystem, including, program activities to reduce sea otter mortality. Credit amount. Employers must obtain a certification of the individuals homeless status from an organization that works with the homeless and must receive a tentative credit reservation for that employee. ): Did you claim or receive any of the following: Claim this credit if you paid someone to care for your qualifying child under the age of 13, other dependent who is physically or mentally incapable of caring for him or herself, or spouse/RDP if physically or mentally incapable of caring for him or herself. Interested applicants can visit the website to review program and eligibility information leading up to the launch of the application portal. By using e-file, you can eliminate many common errors. Send your letter to: We will respond to your letter within 10 weeks. You need your social security number, the numbers in your street address, box number, route number, or PMB number, and your ZIP code to use this service. Enter your credit amount on Form 540, line 46. Other than Schedule A (Form 1040) or Schedule B (Form 1040), did you attach any federal forms or schedules to your federal Form 1040 or 1040-SR? So, while, employers in states without a further credit reduction will have a FUTA tax rate of .6% (on the first $7,000 of wages paid) for the year, employers in states with a further credit reduction due to an outstanding balance of advances will incur a FUTA tax rate of .6% + FUTA credit reduction. Receipt of the maximum amount is contingent on having at least one dependent and a California adjusted gross income (CA AGI) of $75,000 or less. See Voluntary Contribution Fund Descriptions for more information. California Microbusiness COVID-19 Relief Grant For taxable years beginning on or after January 1, 2020, and before January 1, 2023, California law allows an exclusion from gross income for grant allocations received by a taxpayer pursuant to the California Microbusiness COVID-19 Relief Program that is administered by the Office of Small Business Advocate (CalOSBA). For voter registration information, check the box on Form 540, Side 5 and go to sos.ca.gov/elections for more information. Additional information can be found in the instructions for Schedule CA (540). The Inflation Reduction Act (IRA) is a federal bill that passed the Senate on August 7th, 2022. Many military bases also provide this service for members of the U.S. Armed Forces. Follow the instructions below to figure the amount of excess SDI to enter on Form 540, line 74. The maximum credit is limited to $2,500 per minor child. If you traveled to a foreign country and hand-carried items back to California, generally use tax is due on the purchase price of the goods you listed on your U.S. Customs Declaration less an $800 per-person exemption. To figure your tax online, go to ftb.ca.gov/tax-rates. See Where To Get Tax Forms and Publications to download or order form FTB 3516. Enter any sales or use tax you paid to another state for purchases included on Line 1. Some records should be kept longer. If the amount on line 47 is more than the amount on line 35, enter -0-. This program focuses on bringing trees to communities that are disadvantaged or lack government infrastructure needed to enter into and support urban tree planting and care agreements. If you file a joint tax return, both you and your spouse/RDP are generally responsible for paying the tax and any interest or penalties due on the tax return. 1. For the 2022 tax year, the Form 940 credit reduction states are California, Connecticut, Illinois, and New York. The YCTC is available if the eligible individual or spouse has a qualifying child younger than six years old. That reduction in plastic packaging can be met through a combination . Under Governor Newsoms plan, the California Mortgage Relief Program will help an estimated 20,000 to 40,000 struggling homeowners, with funds reserved for homeowners in socially disadvantaged and underserved communities often hit hardest by the pandemic. Taxpayers that are required to provide this information include persons who are 18 years of age or older and have filed a California resident income tax return for the preceding taxable year. Enter the amount from your original return. If you wish to revoke the authorization before it ends, notify us by telephone at 800-852-5711 or by writing to Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0040. Existing, single-family home sales totaled 240,330 in December on a seasonally adjusted annualized rate, up 1.1 percent from November and down 44.1 percent from December 2021. By phone To order California tax forms and publications: Allow two weeks to receive your order. Enter purchases from out-of-state sellers made without payment of California sales/use tax. See instructions in the. If No, do not attach a copy of your federal Form 1040 or 1040-SR return to Form 540. Go to ftb.ca.gov/pay for more information. See Order Forms and Publications or go to ftb.ca.gov/forms. If you or your spouse/RDP filed your 2021 tax return under a different last name, write the last name only from the 2021 tax return. Direct Deposit You can now use direct deposit on your amended return. Enter on line 16 the amount from Schedule CA (540), Part I, line 27, column C. If a negative amount, see Schedule CA (540), Part I, line 27 instructions. A material advisor is required to provide a reportable transaction number to all taxpayers and material advisors for whom the material advisor acts as a material advisor. Enter on line 14 the amount from Schedule CA (540), Part I, line 27, column B. Mandatory Electronic Payments You are required to remit all your payments electronically once you make an estimate or extension payment exceeding $20,000 or you file an original return with a total tax liability over $80,000. This refundable credit is available to taxpayers who also qualify for the California EITC or who would otherwise have been allowed the California EITC but that they have earned income of zero dollars or less, and who have at least one qualifying child who is younger than six years old as of the last day of the taxable year. Enter your earned income from line 2 of the Standard Deduction Worksheet for Dependents" in the instructions for federal Form 1040 or 1040-SR. Note: You cannot report the following types of purchases on your income tax return. To make monthly payments, complete form FTB 3567, Installment Agreement Request, online or mail it to the address on the form. 1 For the CARE Program, electrical corporations with 100,000 or more customer accounts in California offer a 30% - 35% discount as required by Public Utilities Code Section 739.1. You may claim a credit for excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) if you meet all of the following conditions: If SDI (or VPDI) was withheld from your wages by a single employer, at more than 1.10 percent of your gross wages, you may not claim excess SDI (or VPDI) on your Form 540. You might qualify if you make average or below-average income for your area. Electrical corporations with fewer than 100,000 customer accounts in California offer a 20% discount. Noncompliance can increase your tax liability or delay or reduce any tax refund. These taxpayers should complete an amended Form 540, write no id in the SSN field on the Dependents line, and attach Schedule X. Exempt property includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. To use our automated phone service and codes, call 800-338-0505. Print your first name, middle initial, last name, and street address in the spaces provided at the top of the form. If unable to pay your tax in full with your tax return, make a request for monthly payments. Californians at or below 100 percent of their countys Area Median Income, who own a single-family home, condo or manufactured home (permanently affixed) and faced a pandemic-related financial hardship after January 21, 2020, may be eligible. Enter your DOBs (mm/dd/yyyy) in the spaces provided. Total Enrollment. Mail it to the FTB with your payment by April 18, 2023, or pay online at ftb.ca.gov/pay. 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