BASIC INFORMATION
WHO (must file):
Residents
Single, Married Filing Separately: Must
file if your total gross income is greater
than $3,070.
Head of Household, Married Filing Jointly:
Must file if your total gross income is
greater than $6,140.
Nonresidents
Required to file a income tax return if have
income from California sources, such as,
rental income, income from the sale of
property, or partnership income in 2003.
Single with total income from all sources of
$12,346 or more.
Married with joint income from all sources
of $24,692 or more.
WHAT (forms do you file)
Residents
Form 540
Nonresidents
Form 540NR
WHEN (are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are making a payment send to:
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
If you are expecting to receive a refund
send to:
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0002
If you do not owe a payment, send to:
Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0002
