[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304591-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304591-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","california-540-forms-instructions-2020-personal-income-tax-booklet","California 540 Forms & Instructions - 2020 Personal Income Tax Booklet","","California 540 Forms & Instructions provides guidance for 2020 Personal Income Tax filing for California residents. It covers key deadlines for filing and payment, when penalties and interest apply, and how to handle out-of-U.S. filing dates. The booklet explains which forms to use and includes specific instructions and related credits, such as the Earned Income Tax Credit and other qualifying credits, plus common errors to avoid and how to prevent delays or verification issues.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/california-540-forms-instructions-2020-personal-income-tax-booklet/304591/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/california-540-forms-instructions-2020-personal-income-tax-booklet/304591.png","ImageObject",442,249,{"name":42,"@type":43},"Cipher","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":26},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"When is the last day to file and pay the 2020 amount to avoid penalties and interest?","Question",{"text":62,"@type":63},"The last day is April 15, 2021. If April 15 falls on a weekend or holiday, the deadline is extended to the next business day.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What dates apply for filing or e-filing the 2020 return to avoid a late filing penalty?",{"text":67,"@type":63},"October 15, 2021 is the last day to file or e-file the 2020 tax return to avoid a late filing penalty and interest.",{"name":69,"@type":60,"acceptedAnswer":70},"What common mistakes can slow processing of a tax return?",{"text":71,"@type":63},"Common errors include incorrect estimated tax payment amounts, incorrect standard or itemized deduction amounts, claiming a dependent already claimed elsewhere, and mismatches between refund/payment amounts on an amended return.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304591,1790214059,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},687208528416,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","C A L I F O R N I A  \n540 Forms & Instructions  \n2020  \nPersonal Income Tax Booklet  \nMembers of the Franchise Tax Board  \nBetty T. Yee, Chair Antonio Vazquez, Member Keely Bosler, Member  \nCOVER GRAPHICS OMITTED FOR DOWNLOADING SPEED  \nTable of Contents  \n\n| Important Dates .......................................... 2\u003Cbr>Do I Have to File? ......................................... 3\u003Cbr>What’s New and Other Important Information for 2020 ............ 4\u003Cbr>Which Form Should I Use? .................................. 8\u003Cbr>Instructions for Form 540 .................................. 9\u003Cbr>Nonrefundable Renter’s Credit Qualification Record .............. 21\u003Cbr>Voluntary Contribution Fund Descriptions ...................... 22\u003Cbr>Credit Chart .............................................. 23\u003Cbr>Frequently Asked Questions ................................. 24\u003Cbr>Additional Information ..................................... 25\u003Cbr>Instructions for Filing a 2020 Amended Return .................. 27\u003Cbr>Form 540, California Resident Income Tax Return ................ 29\u003Cbr>Schedule CA (540), California Adjustments—Residents .......... 35\u003Cbr>Instructions for Schedule CA (540) ........................... 39\u003Cbr>Schedule D (540), California Capital Gain or Loss Adjustment ...... 49\u003Cbr>Instructions for Schedule D (540) ............................ 51 | FTB 3519, Payment for Automatic Extension for Individuals ........ 53\u003Cbr>Form 540-ES, Estimated Tax for Individuals ..................... 56\u003Cbr>Instructions for Form 540-ES ............................... 59\u003Cbr>FTB 3506, Child and Dependent Care Expenses Credit ............. 63\u003Cbr>Instructions for Form FTB 3506 ............................. 65\u003Cbr>FTB 3514, California Earned Income Tax Credit .................. 69\u003Cbr>Instructions for Form FTB 3514 .............................. 73\u003Cbr>2020 California Tax Table ................................... 87\u003Cbr>2020 California Tax Rate Schedules ........................... 93\u003Cbr>How To Get California Tax Information ......................... 94\u003Cbr>Franchise Tax Board Privacy Notice on Collection................. 94\u003Cbr>Automated Phone Service ................................... 95 |\n| --- | --- |\n| Important Dates |  |\n\nWhen the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.  \n\n| April 15, 2021 * | Last day to file and pay the 2020 amount you owe to avoid penalties and interest. *See form FTB 3519 for more information.\u003Cbr>* If you are living or traveling outside the United States on April 15, 2021, the dates for filing your tax return and paying your tax are different. See form FTB 3519 for more information. |\n| --- | --- |\n| October 15, 2021 | Last day to file or e-file your 2020 tax return to avoid a late filing penalty and interest computed from the original due date of April 15, 2021. |\n| April 15, 2021 June 15, 2021 September 15, 2021 January 18, 2022 | The dates for 2021 estimated tax payments. Generally, you do not have to make estimated tax payments if the total of your California withholdings is 90% of your required annual payment. Also, you do not have to make estimated tax payments if you will pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/ registered domestic partner (RDP) filing separately) . However, if you do not pay enough tax either through withholding or by making estimated tax payments, you may have an underpayment penalty. See Form 540-ES instructions for more information. |\n\n$$$ for You  \nEarned Income Tax Credit  \n• Federal Earned Income Tax Credit (EIC)– EIC reduces your federal tax obligation, or allows a refund if no federal tax is due. You may qualify if you earned less than $50,954 ($56,844 if married filing jointly) and have qualifying children or you have no qualifying children and you earned less than $15,820 ($21,710 if married filing jointly) . Go to the Internal Revenue Service (IRS) website at[","cbCaihDhBP8OvnVN","https://ap.wps.com/l/cbCaihDhBP8OvnVN","pdf",1484958,96,"English","# Important Dates\n## April 15, 2021\n## October 15, 2021\n## 2021 Estimated Tax Payment Dates\n# Which Form Should I Use?\n# Instructions for Form 540\n# Nonrefundable Renter’s Credit Qualification Record\n# Voluntary Contribution Fund Descriptions\n# Frequently Asked Questions\n# Additional Information\n# Instructions for Filing a 2020 Amended Return\n# Form 540, California Resident Income Tax Return\n# Schedule CA (540), California Adjustments—Residents","[{\"question\":\"When is the last day to file and pay the 2020 amount to avoid penalties and interest?\",\"answer\":\"The last day is April 15, 2021. If April 15 falls on a weekend or holiday, the deadline is extended to the next business day.\"},{\"question\":\"What dates apply for filing or e-filing the 2020 return to avoid a late filing penalty?\",\"answer\":\"October 15, 2021 is the last day to file or e-file the 2020 tax return to avoid a late filing penalty and interest.\"},{\"question\":\"What common mistakes can slow processing of a tax return?\",\"answer\":\"Common errors include incorrect estimated tax payment amounts, incorrect standard or itemized deduction amounts, claiming a dependent already claimed elsewhere, and mismatches between refund/payment amounts on an amended return.\"}]","California 540 Forms & Instructions - 2020 Personal Income Tax Booklet | PDF",1789815152,34]