ARTICLE 3. Tax Forms [19581. - 19586.]

Cal. Revenue and Taxation Code - RTC 3.
in effect

Cal. Revenue and Taxation Code - RTC § 19581. Section 19581.

In enacting the California Personal Income Tax Fairness, Simplification, and Conformity Act of 1987, the Legislature finds and declares that for most taxpayers in most ordinary circumstances, the burden of preparing tax returns could be greatly reduced by the availability of state tax forms which would allow taxpayers to copy numbers from the federal return, make simple adjustments, look up the tax in published tax tables, subtract state tax credits, and either pay the amount due or file for a refund.

Cal. Revenue and Taxation Code - RTC § 19582. Section 19582.

For taxable years beginning on or after January 1, 1987, the Franchise Tax Board shall make available to taxpayers tax forms that are as simple as possible for taxpayers to prepare. These forms shall be designed to provide for taxpayers to copy figures from, or attach a copy of, their federal return or portions thereof, or both, and to make any necessary adjustments. The Franchise Tax Board shall, in preparing tax forms, make every effort to ease taxpayers’ compliance burden, including, but not limited to, (a) designing forms so that, to the maximum extent possible, items already entered on the federal return may be copied to the state form, (b) reducing the number of state schedules by attaching copies of comparable federal schedules to the state return, where appropriate, and (c) choosing a weight and quality of paper, color of ink, and general form design which will facilitate the preparation of returns.

Cal. Revenue and Taxation Code - RTC § 19582.5. Section 19582.5.

(a) Notwithstanding any other law, a taxpayer filing as either a single taxpayer or as a head of household whose total income for the taxable year is one hundred thousand dollars ($100,000) or less, and taxpayers filing a joint return or a taxpayer filing as a qualifying widow or widower whose total income is two hundred thousand dollars ($200,000) or less, shall have the option to use Form 540 2EZ, or its successor form, as prepared by the Franchise Tax Board, to reflect the provisions of this section. (b) For purposes of this section, “total income” means taxable wages, dividends, interest, and pension income. (c) The Legislative Analyst, in consultation with the Franchise Tax Board, shall conduct a study on the impact of the revised Form 540 2EZ and shall report to the Legislature, no later than January 1, 2008, on the following: (1) The number of filers using the revised Form 540 2EZ. (2) The effectiveness of the revised Form 540 2EZ in the simplification of tax preparation for the taxpayers eligible to use that form. (3) The impact the revised Form 540 2EZ has on the Franchise Tax Board’s administration of the Personal Income Tax Law (Part 10 (commencing with Section 17001)).

Cal. Revenue and Taxation Code - RTC § 19583. Section 19583.

The Franchise Tax Board shall, in preparing tax forms, include the following statement adjacent to the signature line of any income tax return required to be filed by a married individual: “It is unlawful to forge a spouse’s signature.”

Cal. Revenue and Taxation Code - RTC § 19585. Section 19585.

(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence. (b) For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return. (c) For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code.

Cal. Revenue and Taxation Code - RTC § 19586. Section 19586.

(a) (1) Beginning January 1, 2023, the Franchise Tax Board shall notify all potential eligible individuals of available paperless filing options offered through the Franchise Tax Board, including the CalFile program and free tax preparation services, including the Volunteer Income Tax Assistance program. Notifications shall contain information about available paperless filing options and information about the CalEITC. (2) Notifications shall be in any form and manner, including electronic communication, determined by the Franchise Tax Board to incentivize potential eligible individuals to timely file federal and state tax returns. (3) The Franchise Tax Board may coordinate the notifications with other government entities and nonprofit organizations to improve the efficacy and impact of the notifications. (b) A negative inference shall not be drawn from a taxpayer’s decision not to file a return using the CalFile program or to file a return under a different method. (c) For purposes of this section, the following definitions shall apply: (1) “CalEITC” means the California Earned Income Tax Credit allowed under Section 17052. (2) “Potential eligible individual” means a taxpayer that was an eligible individual for purposes of the CalEITC in any of the three previous taxable years based on the information available to the Franchise Tax Board. (d) On or before January 1, 2026, the Franchise Tax Board shall submit, pursuant to Section 9795 of the Government Code, a report to the Legislature that contains all of the following information organized by taxable year for taxable years beginning on or after January 1, 2023, and before January 1, 2025: (1) The cost to administer and implement the notification requirement under this section. (2) The total number of tax returns filed using paperless filing options offered through the Franchise Tax Board, including the CalFile program. (3) An analysis of the discernible efficacy and impact of the notification required under this section. (4) The number of tax returns filed using paperless filing options offered through the Franchise Tax Board that claimed the CalEITC. (5) The estimated cost savings potential eligible individuals realized by using paperless filing options offered through the Franchise Tax Board. (e) This section shall remain in effect only until January 1, 2027, and as of that date is repealed.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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