Title:  CA State Tax Form 540 - 2025 -- Example

{ --- Example --- }

FileName   tax_form_files/US_1040/US_1040_example_out.txt  { File-name of Federal Return output file. }
        { Data is collected by scanning Federal return to avoid re-entering it. }

CountyName:   San Bernardino	{ Name of your County at time of filing. }
CkSameAddress:	Yes	{ Same residence address at time of filing ?  (answer: Yes, No ) }

{--Exemptions--}
L6              no      { Are you a dependent? (answer: Yes, No) }
L8              0       { Blind? (answer: 0, 1, 2) - Enter 0 if not blind, 1 if you or spouse, 2 if both. }
L9              1       { Over 65? (answer: 0, 1, 2) - Enter 1 if you or spouse over 65, 2 if both over 65, 
						0 if neither}
L10             1       { Number or dependents - (answer: 0, 1, 2, 3, 4, ...). 
				(Do not include yourself or spouse)}

{--Taxable Income--}
L12      29,812.34      { State Wages (List all W2's box 16). }
         21,609.09 ;

{--California Adjustments--}
 { - Section A - }
CA540_Subtr_A1a	  1	; { Subtractions for W-2 box 1 Wages }
CA540_Addit_A1a	  2	; { Additions for W-2 box 1 Wages }

CA540_Subtr_A1b	  3	; { Subtractions for household employee Wages, not on W-2 }
CA540_Addit_A1b	  4	; { Additions for household employee Wages, not on W-2 }

CA540_Subtr_A1c	  5	; { Subtractions for Tip income not reported on A1a above }
CA540_Addit_A1c	  6	; { Additions for Tip income not reported on A1a above }

CA540_Subtr_A1d	  7	; { Subtractions Medicaid waiver payments not on W-2 }
CA540_Addit_A1d	  8	; { Additions for Medicaid waiver payments not on W-2 }

CA540_Subtr_A1e	  9	; { Subtractions Taxable dependent care benefits }
CA540_Addit_A1e	  10	; { Additions for Taxable dependent care benefits }

CA540_Subtr_A1f	  11	; { Subtractions Employer-provided adoption benefits }
CA540_Addit_A1f	  12	; { Additions for Employer-provided adoption benefits }

CA540_Subtr_A1g	  13	; { Subtractions Wages from Fed Form 8919 line 6 }
CA540_Addit_A1g	  14	; { Additions for Wages from Fed Form 8919 line 6 }

CA540_Subtr_A1h	  15	; { Subtractions Other earned income }
CA540_Addit_A1h	  16	; { Additions for Other earned income }

CA540_Addit_A1i	  17	; { Additions for Nontaxable combat pay election }

CA540_Subtr_A2	 22	; { Subtractions for Taxable interest }
CA540_Addit_A2	 2	; { Additions for Taxable interest }
CA540_Subtr_A3	 33	; { Subtractions for Ordinary dividends. }
CA540_Addit_A3	 3	; { Additions for Ordinary dividends. }
CA540_Subtr_A4	 44	; { Subtractions for IRAs. }
CA540_Addit_A4 	 4	; { Additions for IRAs. }
CA540_Subtr_A5   55	; { Subtractions for pensions and annuities. }
CA540_Addit_A5	 5	; { Additions for pensions and annuities. }
CA540_Subtr_A7	 77	; { Subtractions for Capital gain or loss. }
CA540_Addit_A7	 7	; { Additions for Capital gain or loss. }
 { - Section B - }
CA540_Subtr_B1	 1	; { Subtractions for Taxable refunds, credits, ... }
CA540_Addit_B2	 2	; { Additions for Alimony received }
CA540_Subtr_B3	2300	; { Subtractions for Business income or loss }
CA540_Addit_B3	 3	; { Additions for Business income or loss }
CA540_Subtr_B4	 4	; { Subtractions for Other gains or losses }
CA540_Addit_B4	 5	; { Additions for Other gains }
CA540_Subtr_B5	 6	; { Subtractions for Rental real estate, royalties, partnerships}
CA540_Addit_B5	 7	; { Additions for Rental real estate, royalties, partnerships }
CA540_Subtr_B6	 8	; { Subtractions for Farm income }
CA540_Addit_B6	 9	; { Additions for Farm income }
CA540_Subtr_B7	 10	; { Subtractions for Unemployment compensation }
CA540_Addit_B8a  11     ; { Additions for Federal net operating loss }
CA540_Subtr_B8b  12     ; { Subtractions for Gambling income }
CA540_Subtr_B8c  31     ; { Subtractions for Cancellation of debt }
CA540_Addit_B8c  13     ; { Additions for Cancellation of debt }
CA540_Addit_B8d  14     ; { Additions for Foreign earned income exclusion }
CA540_Addit_B8e  15     ; { Additions for Taxable Health Savings Account distribution }
CA540_Subtr_B8f  51     ; { Subtractions for Income from Form 8889 }
CA540_Addit_B8k  52     ; { Additions for stock options }
CA540_Subtr_B8n  16     ; { Subtractions for IRC Section 951(a) inclusion }
CA540_Subtr_B8o  17     ; { Subtractions for IRC Section 951A(a) inclusion }
CA540_Subtr_B8p  18     ; { Subtractins for RC Section 461(l) excess business loss adjustment }
CA540_Addit_B8p  180    ; { Additions for RC Section 461(l) excess business loss adjustment }
CA540_Subtr_B8v  19	; { Subtractions for Digital assets received as ordinary income }
CA540_Addit_B8v  20	; { Additions for Digital assets received as ordinary income }
CA540_Subtr_B8z  21     ; { Subtractions for Other income. }
CA540_Addit_B8z  22     ; { Additions for Other income. }

 { - Section C - }
CA540_Subtr_C11	  19	; { Subtractions for Educator expenses }
CA540_Subtr_C12	  20	; { Subtractions for Certain business expenses }
CA540_Addit_C12	  21	; { Additions for Certain business expenses }
CA540_Subtr_C13	  21	; { Subtractions for Health savings account }
CA540_Addit_C14	  23	; { Additions for Moving Expenses }
CA540_Subtr_C15	   3.33	; { Subtractions for Deductible part of self-employment tax. }
CA540_Subtr_C17	   2.22	; { Subtractions for Self-employed health insurance deduction.  }
CA540_Addit_C19	  24	; { Additions for Alimony paid }
CA540_AlimonyRecipName: Morgan	{ Alimony Receipient's Last name }
CA540_Subtr_C20   25     ; { Subtractions for IRA deduction }
CA540_Addit_C20   25     ; { Additions for IRA deduction }
CA540_Addit_C21   26     ; { Additions for Student loan interest }
CA540_Subtr_C24b  27     ; { Subtractions for Deductible expenses from rental personal property }
CA540_Addit_C24b  28     ; { Additions for Deductible expenses from the rental of personal property }
CA540_Subtr_C24c  29     ; { Subtractions for Nontaxable Olympic, Paralympic medals & USOC prize money }
CA540_Subtr_C24d  30      ; { Subtractions for Reforestation amortization and expenses }
CA540_Subtr_C24f  31    ; { Subtractions for Contributions to IRC 501(c)(18)(D) pension plans }
CA540_Addit_C24f  32    ; { Additions for Contributions to IRC 501(c)(18)(D) pension plans }
CA540_Subtr_C24g  33    ; { Subtractions for Contributions by certain chaplains to IRC 403(b) plans }
CA540_Addit_C24g  34    ; { Additions for Contributions by certain chaplains to IRC 403(b) plans }
CA540_Subtr_C24i  35    ; { Subtractions for fees paid for information to detect tax violations }
CA540_Subtr_C24j  36    ; { Subtractions for Housing deduction from federal Form 2555 }
CA540_Subtr_C24k  37    ; { Subtractions for Excess deductions IRC Section 67(e) expenses }
CA540_Subtr_C24z  38    ; { Subtractions for Other adjustments. }
CA540_Addit_C24z  39    ; { Additions for Other adjustments. }


{--Part-II of California Adjustments--}
CA540_P2_Add_4   4	; { Subtractions for Medical and Dental Expenses }
CA540_P2_Sub_5a	27	; { Subtractions for State and local income tax or general sales taxes }
CA540_P2_Sub_6	28	; { Subtractions for Other taxes }
CA540_P2_Add_6	29	; { Additions for Other taxes }
CA540_P2_Add_8a	30	; { Additions for home mortgage interest & points reported on Form 1098 }
CA540_P2_Add_8b	31	; { Additions for home mortgage interest not reported on Form 1098 }
CA540_P2_Add_8c	32	; { Additions for points not reported on Form 1098 }
CA540_P2_Sub_9	34	; { Subtractions for investment interest }
CA540_P2_Add_9	35	; { Additions for investment interest }
CA540_P2_Sub_11	36	; { Subtractions for Gifts by cash or check }
CA540_P2_Add_11	37	; { Additions for Gifts by cash or check }
CA540_P2_Sub_12	38	; { Subtractions for Gifts other than by cash or check }
CA540_P2_Add_12	39	; { Additions for Gifts other than by cash or check }
CA540_P2_Sub_13	40	; { Subtractions for Carryover from prior year }
CA540_P2_Add_13	41	; { Additions for Carryover from prior year }
CA540_P2_Sub_15	42	; { Subtractions for Casualty or theft loss(es) }
CA540_P2_Add_15	43	; { Additions for Casualty or theft loss(es) }
CA540_P2_Sub_16 44	; { Subtractions for Other-from list in federal instructions }
CA540_P2_Add_16 45	; { Additions for Other-from list in federal instructions }
CA540_P2_19	46	; { Unreimbursed employee expenses }
CA540_P2_20	47	; { Tax preparation fees }
CA540_P2_21	48	; { Other expenses - investment, safe deposit box, etc. }

{--Tax Section--}
 L34      49         ;     { Taxes on distributions (sched G-1 or form FTB 5870A), else 0. }

{--Special Credits--}
 L40	50	   ;	 { Nonrefundable Child + Dependent Care Expenses Credit (pg 11). }
 L43    51         ;     { Special credit, else enter 0 }
 L44    52         ;     { Special credit, else enter 0 }
 L45    53         ;     { More then two credits (pg 12), else enter 0 }
 L46    54         ;     { Nonrefundable renter's credit (pg 12), else 0 }

{--Other Taxes--}
 L61    55         ;    { Alternative minimum tax Sched P (540), else 0 }
 L62    56         ;    { Mental Health Services Tax. (Instructions pg 13) }
 L63    57         ;    { Other taxes/credit recapture (pg 13), else 0 }

{--Payments--}
 L71      1,119.20 ;     { CA state income tax withheld. }
 L72         67.21 ;     { Estimated tax paid (pg 13). }
 L73         59    ;     { Realestate withholing (forms 592-B, 594, 597) (see pg 13). }
 L75         61    ;     { Earned Income Tax Credit (EITC). }
 L76         62    ;     { Young Child Tax Credit (YCTC). }
 L77         32.10 ;     { Net Premium Assistance Subsidy (PAS). }

 L91         50.00 ;     { Use Tax. }
 CkPayedUseTaxCDTFA    ; { Answer Yes if Use Tax was paid directly to CDTFA. (answer: Yes, No) }
 CkFYHealthCoverage    ; { You and your household had full-year health care coverage. (answer: Yes, No) }
 L92         40.00 ;     { Individual Shared Responsibility (ISR) Penalty. }
 L98	     63    ;	 { Amount of refund you want applied to 2025 estimated teaxes. }

 L112        64    ;     { Interest, late penalties. }
 L113        65    ;     { Underpayment of estimated tax penalty. (FTB 5805) }

{ -------------------------------------------- } 
{ --- Optional info for Auto-Fillout only. --- }
 YourDOB:	11/3/1978
 SpouseDOB:	2/8/1975

 WantHealthInfo	  No	{ Do you want information about low-cost health coverage ?  (answer: Yes, No) }
 Discuss 	  No	{ Do you want to allow another person to discuss this return ?  (answer: Yes, No) }
