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It lists important due dates and addresses special timing rules when deadlines fall on weekends or holidays. 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Yee, Chair Fiona Ma, CPA, Member Michael Cohen, Member  \nCOVER GRAPHICS OMITTED FOR DOWNLOADING SPEED  \nF R  \nA N  \nC H  \nI  \nS E  \nT A  \nX  \nB O  \nA R  \nD  \nTable of Contents  \nImportant Dates  .................................... 2  \nDo I Have to File?  ................................... 3  \nWhat’s New and Other Important Information for 2016  ...... 4  \nWhich Form Should I Use?  ............................ 7  \nInstructions for Form 540  ............................ 9  \nNonrefundable Renter’s Credit Qualification Record  ........ 21  \nAdditional Information  ............................... 22  \nFrequently Asked Questions  ........................... 23  \nCredit Chart  ........................................ 24  \nVoluntary Contribution Fund Descriptions  ................ 25  \nForm 540, California Resident Income Tax Return  .......... 27  \nSchedule CA (540), California Adjustments—Residents  .... 33  \nInstructions for Schedule CA (540)  ..................... 35  \nSchedule D (540), California Capital Gain or Loss Adjustment 43  \nInstructions for Schedule D (540)  ...................... 45  \nFTB 3885A, Depreciation and Amortization Adjustments  ..... 47  \nFTB 3519, Payment for Automatic Extension for Individuals  .. 49  \nForm 540-ES, Estimated Tax for Individuals  ............... 52  \nInstructions for Form 540-ES  ......................... 55  \nFTB 3506, Child and Dependent Care Expenses Credit  ....... 59  \nInstructions for Form FTB 3506  ....................... 61  \nFTB 3514, California Earned Income Tax Credit  ............ 65  \nInstructions for Form FTB 3514  ........................ 67  \nFTB 3532, Head of Household Filing Status Schedule  ....... 75  \nInstructions for Form FTB 3532  ........................ 77  \n2016 California Tax Table  ............................. 79  \n2016 California Tax Rate Schedules  ..................... 84  \nHow To Get California Tax Information  ................... 86  \nPrivacy Notice  ...................................... 86  \nAutomated Phone Service  ............................. 87  \nImportant Dates  \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 18, 2017** | Last day to file and pay the 2016 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 18, 2017, the dates for filing your tax return and paying your tax are different  . See form FTB 3519 for more information  .\u003Cbr>**Due to the federal Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments mailed or submitted on April 18, 2017, will be considered timely . |\n| --- | --- |\n| October 16, 2017 | Last day to file or e-file your 2016 tax return to avoid a late filing penalty and interest computed from the original due date of April 15, 2017 . |\n| April 18, 2017* June 15, 2017 September 15, 2017 January 16, 2018 | The dates for 2017 estimated tax payments  . Generally, you do not have to make estimated tax payments if your California withholding in each payment period totals 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  .\u003Cbr>*Due to the federal Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments mailed or submitted on April 18, 2017, will be considered timely . |\n\n$$$ for You  \nEarned Income Tax Credit  \n• Federal Earned Income Tax Credit (EIC)– EIC re","cbCaiecWA6P9pJMv","https://ap.wps.com/l/cbCaiecWA6P9pJMv","pdf",1515415,88,"English","# Table of Contents\n## Important Dates\n## Do I Have to File?\n## What’s New and Other Important Information for 2016\n## Which Form Should I Use?\n## Instructions for Form 540\n## Frequently Asked Questions\n## Credit Chart\n## Voluntary Contribution Fund Descriptions\n## Form 540, California Resident Income Tax Return\n## Schedule CA (540), California Adjustments—Residents\n## Schedule D (540), California Capital Gain or Loss Adjustment\n## How To Get California Tax Information\n## Privacy Notice","[{\"question\":\"When is the last day to file and pay the 2016 amount to avoid penalties and interest?\",\"answer\":\"The deadline is April 18, 2017. If the date falls on a weekend or holiday, the deadline extends to the next business day.\"},{\"question\":\"Do I have to make estimated tax payments for 2017?\",\"answer\":\"Generally, you do not have to make estimated tax payments if California withholding in each period totals 90% of the required annual payment or if paying enough through withholding keeps the amount you owe under $500 ($250 if filing separately). Otherwise, you may face an underpayment penalty.\"},{\"question\":\"What are common errors that can slow down processing of a tax return?\",\"answer\":\"Common errors include claiming the wrong estimated tax payment amounts, wrong standard or itemized deduction amounts, computation mistakes, entering amounts on the wrong line, incorrect withholding totals from W-2 transfers, failing to transfer amounts correctly, and missing required information or attachments.\"}]","Forms & Instructions California 540 - 2016 Personal Income Tax Booklet | PDF",1789815162,31]