This guide is for individuals, nonresidents, businesses, employers and sales tax registrants, including Australian readers with California income or operations. It shows where to find official forms and publications. Keep one point in mind: California forms are not federal IRS forms. Form 1040 is a federal return, and California generally requires its own. Always check current-year instructions before filing.
Key Takeaways
- Pick the agency first: FTB (income/franchise), CDTFA (sales/use), EDD (payroll) or IRS (federal).
- Confirm the form year, revision date, filing status and entity type.
- Read the instructions or publication before filling in the form.
- An extension to file is not an extension to pay.
Identify Which California Tax Agency and Form You Need
Start with the tax obligation
Work out what kind of tax you're dealing with before you search for a form.
- Income or franchise tax: Franchise Tax Board (FTB)
- Sales and use tax: California Department of Tax and Fee Administration (CDTFA)
- Payroll and withholding: Employment Development Department (EDD)
- Federal tax: Internal Revenue Service (IRS)
Match the filer and tax situation
Residency drives individual forms:
- Full-year residents are taxed on income from all sources
- Nonresidents are taxed on California-source income, including pay for services performed in California
- Part-year residents combine both rules
A foreign resident who performs services in California may owe a California return even with no federal filing requirement. Sole proprietors report business income on their individual return. Business entities follow their tax classification.
Separate federal and California requirements
Form 1040 is the IRS federal individual return. California requires its own return and schedules, such as Form 540 or 540NR with Schedule CA. One doesn't replace the other.
Verify the tax year and filing purpose
Before downloading, separate these categories:
- Current-year versus prior-year forms
- Original versus amended returns
- Estimated tax, extension and payment vouchers
- Information-reporting forms
FTB's search tool splits results by tax year and taxpayer type. A form number alone doesn't tell you the year.
Use the instructions as the final check
Instructions cover eligibility, attachments, filing addresses, signatures and payment guidance. FTB cautions that instructions summarise requirements and are not authoritative statements of law.
Understand the Main California Tax Forms and Publications
Individual income tax forms
The 2025 FTB index lists these principal individual forms:
- Form 540: full-year residents
- Form 540 2EZ: eligible residents with simpler returns
- Form 540NR: nonresidents and part-year residents
Short Form 540NR was eliminated beginning with tax year 2019, so there is no Long/Short choice. Schedules such as CA (540), CA (540NR), D and P support the main return where they apply.
Business income and franchise tax forms
| Form | Purpose |
|---|---|
| 100 | Corporation franchise or income tax |
| 100S | S corporation |
| 565 | Partnership |
| 568 | Limited liability company |
An LLC taxed as a corporation files Form 100 or 100S instead. Corporations generally face an $800 minimum franchise tax. LLCs doing business in California face a separate $800 annual tax, plus an income-based fee starting at $900 for California-source income of $250,000 or more.
Sales and use tax forms
CDTFA handles seller's permits, sales and use tax returns, and the CDTFA-401-E consumer use tax return. Publication 73 explains seller's permit responsibilities. These are not FTB returns.
Payroll and employer forms
EDD handles employer registration (DE 1), the quarterly DE 9 and DE 9C wage reports, and the DE 4 withholding certificate. Quarterly reports remain required even when no wages are paid. Don't use an income-tax form for payroll compliance.
Publications, schedules, and instructions
- Publications: Pub. 1031 covers residency; Pub. 1001 covers California adjustments.
- Schedules: attach to the main return.
- Worksheets: support calculations; some stay in your records.
- Notices: agency messages about your account.
Publications carry eligibility rules and calculation guidance that the form itself doesn't print.
Find, Download, and Prepare the Correct Form
Use official agency search tools
- FTB: ftb.ca.gov/forms
- CDTFA: cdtfa.ca.gov/formspubs
- EDD: edd.ca.gov, Payroll Taxes, Forms and Publications
- IRS: irs.gov/forms-instructions
Filter by tax year, taxpayer type or form number.
Check that the document is current
Verify the title, form number, tax year, revision date and filing status. Confirm whether you have a fillable form, an instruction booklet or a publication. Voucher years matter too: the 2025 LLC booklet directs unpaid 2025 annual tax to the 2025 Form 3522, not the 2026 voucher.
Gather information first
- Income documents and withholding records
- Estimated payments and prior returns
- Ownership details for entities
- Sales records and payroll data
Follow filing, signature and payment instructions
Check whether the form can be e-filed, needs mailing, requires an original signature or needs a voucher. FTB's free CalFile requires a MyFTB account. If you pay electronically, the voucher instructions generally say not to mail the voucher.
Preserve copies and protect data
Save the return, schedules, confirmations and payment proof securely. FTB warns about misleading websites and suspicious links, and it doesn't text requests for personal or financial account details. Enter tax data only on official sites.
Plan for Filing Deadlines, Extensions, and Payments
Dates vary by filer type, tax type, and year. For ordinary calendar-year 2025 returns filed in 2026, FTB's due dates include:
| Return | Original | Extended |
|---|---|---|
| Individual | April 15, 2026 | October 15, 2026 |
| C corporation | April 15, 2026 | November 16, 2026 |
| S corporation | March 16, 2026 | September 15, 2026 |
| Partnership / LLC taxed as partnership | March 16, 2026 | October 15, 2026 |
Single-member LLC dates can vary with the owner. Weekend and holiday dates move to the next business day.
An extension to file does not extend the time to pay. Individuals get an automatic October 15 filing extension with no application, but tax is still due April 15.
Late payment penalties run 5% of unpaid tax plus 0.5% per month, and interest applies. Also check official notices for disaster relief (such as postponements after the January 2025 Los Angeles County fires) and special rules for military members and taxpayers abroad.
Avoid Common Form Errors, and Know When to Get Help
Frequent mistakes
- Choosing the wrong agency
- Using a prior-year form or voucher
- Confusing a federal return with a California return
- Omitting schedules
- Entering inconsistent identification details
- Overlooking payment instructions
FTB's 2025 noncompliance report found that payments and tax-due computation account for 94% of identified business-entity errors. That figure covers identified errors, not all returns.
When to get professional review
Consider a professional review if you have:
- Multi-state activity or California nonresident income
- Foreign ownership or multiple related entities
- Business nexus: for 2025, FTB's thresholds include California sales above $757,070 or 25% of total sales
- Payroll obligations or sales tax registration
- Amended returns
Amendments follow the return type. Individuals use a corrected return plus Schedule X for 2017 onward.
Optional help for foreign-owned businesses
Australian and other foreign-owned businesses with US activity sometimes need coordination across jurisdictions. VJM Global offers cross-border accounting, international tax advisory and compliance support, and prepares US individual returns (Form 1040 and 1040-NR). It doesn't hold California state-agency authorization, and this is only one option among many.
Frequently Asked Questions
Where can I download California tax forms and publications?
Use the official agency sites: FTB for income tax, CDTFA for sales tax, EDD for payroll and IRS for federal forms. Confirm the tax year and download the matching instructions.
Does California give you an automatic filing extension to October 15?
Yes, for ordinary 2025 individual returns, with no application needed. Tax is still due April 15, 2026, and exceptions exist for disasters, military service and taxpayers abroad.
How do I find my 1040?
The IRS's About Form 1040 page links the current form and instructions. For a previously filed return, check your records or tax software, or request a transcript through your IRS online account. A full copy via Form 4506 costs $30.
Is a 1040 the same as a tax return?
No. Form 1040 is one federal individual return form. "Tax return" can mean the whole filing, including schedules and a separate California return.
What is California's income tax department called?
The Franchise Tax Board (FTB). CDTFA handles sales and use tax, EDD handles payroll taxes, and the IRS handles federal tax.
