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The Global Insight

What is California Form 540NR?

Author

Christopher Davis

Updated on March 18, 2026

Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.

Who file 540NR?

Students or scholars who are considered nonresidents for California state tax filing will complete and file California Tax Form 540NR; those who are considered residents for California state tax filing will complete and file California Tax Form 540.

Can I eFile CA 540NR?

Forms 540 and 540NR are Forms used for the Tax Return and Tax Amendment. Though you can prepare a 2020 California Tax Amendment Form on eFile.com, you cannot submit it electronically. Once you complete your amended return, you need to print it from your eFile.com account, sign it, and mail it to the state tax agency.

Do I need to attach 1040 to 540?

Do not attach a federal return unless the client is filing Form 540 with any federal schedules other than Schedule A or Schedule B, Long or Short Form 540NR, or a return for an RDP couple. Note: For e-file, your software should transmit the federal return, when it is required, with the state return.

Can you e-file California state return?

File online File your California tax return electronically (e-file) Filing online (e-file) is a secure, accurate, fast, and easy option to file your tax return.

How to fill out the California 540nr form?

You may qualify for the credit if you qualified for the CA EITC and you have at least one qualifying child who is younger than six years old as of the last day of the taxable year. For more information, see the instructions for line 86, Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, and get form FTB 3514.

How to check for overpayment on form 540nr?

Verify the overpayment amount from your 2019 tax return you requested to be applied to your 2020 estimated tax. Verify the amount of SDI used to figure the amount of excess SDI claimed on Form 540NR, line 84, matches amounts from your W-2’s.

Which is the correct column on the 540nr?

Column D – Combine the columns (column A – column B + column C). Part II, line 23, column D, should equal Form 540NR, line 17. The amounts in this column represent income earned from all sources as if you were a full-year California resident, after applying California and federal law differences.

What is column B on the California tax return?

Column B (Part II, Section A, Line 1 through Line 6, and Section B, Line 1 through Line 8) – Subtract income that is not taxable to a California resident such as California lottery winnings and social security benefits. Do not use column B to deduct income that was earned while a nonresident of California or from sources outside of California.