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California State Tax Forms

Direct links to the most common California FTB forms — for individuals, S-Corps, partnerships, LLCs, and pass-through entities. All forms are free to download from ftb.ca.gov.

All CA FTB Forms Pay CA Taxes Online
California FTB
All forms free at ftb.ca.gov
Form 540
Individual return
Form 568
LLC return

Individual Returns

California personal income tax returns, adjustments, capital gains, and extensions.

Form 540
California Resident Income Tax Return
The main state return for full-year California residents. Reports all income, CA-specific adjustments, deductions, and credits. Due April 15 (or October 15 with extension).
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Form 540NR
CA Nonresident or Part-Year Resident Return
Filed by part-year residents and nonresidents with California-source income. California taxes nonresidents on income earned in or sourced to California, including wages earned while physically present in the state.
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Schedule CA (540)
California Adjustments — Residents
Reconciles federal and California income. Key differences include: California doesn't conform to federal bonus depreciation, has its own Section 179 limit ($25K), and doesn't tax some federal income (e.g. Roth IRA conversions taxed differently).
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Schedule D (540)
California Capital Gain or Loss Adjustment
Reports differences between federal and California capital gains/losses. Note: California taxes all capital gains at ordinary income rates — there is no preferential long-term capital gains rate at the state level.
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Form 3519
Payment for Automatic Extension to File
California automatically grants a 6-month filing extension (no form required). However, if you owe California taxes, you must pay at least 90% of the tax due by April 15 to avoid penalties. Form 3519 is used to submit that payment.
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Estimated Tax Vouchers

California estimated tax forms for individuals and corporations — with a payment schedule different from federal.

CA Estimated Tax Schedule (Individuals)

California's schedule is front-loaded — 60% of your estimated tax is due in the first two installments. This is different from the federal equal-quarter system.

30%
April 15
Q1
30%
June 15
Q2
20%
Sep 15
Q3
20%
Jan 15
Q4
Form 540-ES
Estimated Tax for Individuals
Used by self-employed individuals, freelancers, and investors to pay quarterly California estimated taxes. Required when you expect to owe at least $500 in California tax after withholding. Underpayment penalty applies if installments fall short.
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Form 100-ES
Corporation Estimated Tax
Used by C-Corps and S-Corps to make quarterly California estimated payments. Corporate estimated payments follow a different schedule: 30% due by April 15, 40% by June 15, 0% in September, and 30% by December 15.
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Business Entity Returns

California returns for corporations, S-Corps, and partnerships — including extensions and the PTE elective tax.

Form 100S
CA S Corporation Franchise or Income Tax Return
Filed by California S-Corps. Subject to a 1.5% net income tax (minimum $800). S-Corps that elected the PTE tax also report on this form. Due March 15 (or September 15 with extension via Form 3539).
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Form 100
CA Corporation Franchise or Income Tax Return
Filed by C-Corps doing business in California. California's corporate tax rate is 8.84% (minimum $800 franchise tax). Due April 15 for calendar-year filers (or October 15 with extension).
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Form 565
Partnership Return of Income
Filed by general partnerships and LPs. California partnerships pay an $800 minimum franchise tax. Multi-member LLCs classified as partnerships file Form 568 instead. Due March 15 (September 15 with extension).
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Form 3804
Pass-Through Entity Elective Tax
Allows qualifying S-Corps and partnerships to elect California's 9.3% PTE tax at the entity level, converting a nondeductible personal SALT payment into a federally deductible business expense. The election is filed with the return and must be paid by the original due date.
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Form 3804-CR
Pass-Through Entity Elective Tax Credit
Claimed by individual owners of PTE-taxed entities on their Form 540. The credit offsets the owner's California personal income tax dollar-for-dollar. Unused credit may be carried forward. Filed with the individual's state return.
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Form 3539
Payment for Automatic Extension — Corporations & Partnerships
Used by S-Corps, C-Corps, and partnerships to pay any California tax owed by the original due date when filing an extension. California grants a 7-month extension for corporations (6 months for partnerships) automatically — no form needed unless tax is owed.
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LLC Forms

California LLCs face unique state-level obligations — the $800 annual minimum tax, the LLC fee, and a separate return for multi-member LLCs.

Form 568
Limited Liability Company Return of Income
Filed by multi-member LLCs classified as partnerships. Reports California income, the $800 minimum franchise tax, and the LLC fee (0.09%–0.9% of total California income over $250K). Due March 15 or September 15 with extension.
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Form 3522
LLC Tax Voucher — $800 Annual Minimum
Every California LLC — regardless of income — must pay the $800 minimum franchise tax annually. Form 3522 is used to submit this payment. Due April 15 for calendar-year LLCs. New LLCs formed after January 1, 2021, are exempt for their first year.
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Form 3536
Estimated Fee for LLCs
Used to prepay the LLC fee for LLCs with California total income exceeding $250,000. The fee ranges from $900 to $11,790 depending on income tier. Due June 15 of the current tax year. Separate from and in addition to the $800 minimum paid on Form 3522.
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Credits, Withholding & Other

California-specific credits and withholding forms that frequently arise for business owners and real estate investors.

Form 3885F / 3885
Depreciation and Amortization
Reconciles federal vs. California depreciation. California does not conform to IRC 168(k) bonus depreciation and caps Section 179 at $25,000. Form 3885 is used by fiduciaries; Form 3885F by corporations. Critical for businesses with significant capital purchases.
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Form 593
Real Estate Withholding Statement
California requires withholding at close of escrow on sales of California real property by nonresidents — 3.33% of gross sales price (or 12.3% of gain, if elected). Withholding agents use Form 593 to report and remit. Sellers may claim an exemption if they qualify.
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Form 3801
Passive Activity Loss Limitations
California has its own passive activity rules, which can differ from federal in timing and amounts due to California's nonconformity with federal depreciation. Real estate investors and rental property owners who report losses must track California passive activity separately.
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Form DE 4
Employee's Withholding Allowance Certificate
California's equivalent of the federal W-4. Employees complete this form to set California state income tax withholding. Issued by the Employment Development Department (EDD). If no DE 4 is on file, employers must withhold at the highest single rate.
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State Tax Agency Directory

Direct links to the official tax authority for each state — forms, instructions, and online filing portals.

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
Utah
Vermont
Virginia
West Virginia
Wisconsin
Washington DC

Key California vs. Federal Differences

California doesn't automatically follow federal tax law — these nonconformity issues surprise taxpayers every year.

No Bonus Depreciation

California does not conform to federal bonus depreciation (IRC §168(k)). Assets that are fully deducted federally in year one must be depreciated over their MACRS life on the California return — creating a timing difference tracked on Form 3885.

Section 179 Capped at $25,000

California's Section 179 deduction limit is $25,000, compared to the federal limit of over $1 million. Businesses purchasing substantial equipment or vehicles often have much higher California taxable income than federal.

No Preferential Capital Gains Rate

Federal law taxes long-term capital gains at 0%, 15%, or 20%. California taxes all capital gains — short-term and long-term — at ordinary income rates, up to 13.3%. This makes California one of the highest capital gains states in the country.

$800 LLC / Entity Minimum Tax

California imposes an $800 annual minimum franchise tax on LLCs, S-Corps, and C-Corps — even if the entity had no income or operated at a loss. New LLCs formed after January 1, 2021, are exempt in their first taxable year only.

Frequently Asked Questions

All California FTB forms and instructions are available free at ftb.ca.gov/forms. You can download PDF versions of current and prior-year forms. The FTB also offers a fillable forms option for the most common individual and business returns.

California residents file Form 540. Part-year residents and nonresidents use Form 540NR. Both forms are due April 15, or October 15 with a California extension. California automatically grants a 6-month extension to file, but any tax owed is still due by April 15 — use Form 3519 to pay.

A single-member LLC disregarded for federal purposes files no separate California return but still owes the $800 minimum franchise tax via Form 3522. Multi-member LLCs taxed as partnerships file Form 568 and pay the $800 minimum plus an LLC fee based on total income. LLCs electing S-Corp status file Form 100S.

Individuals pay California estimated taxes using Form 540-ES. California's schedule is front-loaded: 30% is due April 15, 30% due June 15, 20% due September 15, and 20% due January 15. This differs from the federal equal-quarter system. Corporations use Form 100-ES with a different schedule.

California's PTE Elective Tax (AB 150) allows qualifying S-Corps and partnerships to pay a 9.3% state income tax at the entity level. This converts a nondeductible personal SALT payment into a federally deductible business expense — effectively bypassing the $10,000 SALT cap. Entities elect and pay using Form 3804; owners claim the credit on Form 3804-CR.

Yes. California does not conform to federal bonus depreciation under IRC §168(k), and its Section 179 limit is $25,000 — far below the federal threshold. Businesses with significant asset purchases will have higher California taxable income than federal. These differences are reconciled on Schedule CA (540) for individuals or Form 3885 for corporations and fiduciaries.

Not Sure Which California Form You Need?

California's tax rules are complex — with nonconformity issues, the LLC fee, PTE elections, and separate estimated tax schedules. Our CPAs handle all of it for you.

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