You can file a California tax return three ways: online through the Franchise Tax Board’s free CalFile system, through approved tax software like TurboTax or H&R Block, or by mailing a paper Form 540, 540 2EZ, or 540NR to one of two PO Boxes in Sacramento. Which mailing address you use depends on whether you’re sending a payment with the return.
Mailing Addresses for Paper Returns
All three personal income tax forms (540, 540 2EZ, and 540NR) go to the same two addresses. The only thing that changes the address is whether you owe money.1Franchise Tax Board. Mailing Addresses
- Refund or zero balance (no payment enclosed): Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0001
- Payment enclosed: Franchise Tax Board, PO Box 942867, Sacramento, CA 94267-0001
Sending your return to the wrong PO Box can delay processing. Sign the return before you mail it; an unsigned return is treated as invalid. Certified mail with a return receipt gives you proof of the delivery date if a question later comes up about whether you filed on time.
Filing Online Through CalFile
CalFile is the Franchise Tax Board’s free e-filing tool. You prepare and submit your return directly on the FTB website, the system checks your math as you go, and you get instant confirmation that your return was received.2Franchise Tax Board. CalFile
To use CalFile you generally must have been a California resident for the entire year, claim 10 or fewer dependents, and fall within these federal adjusted gross income limits: $252,203 for single filers, $378,310 for head of household, or $504,411 for married filing jointly.3Franchise Tax Board. CalFile Qualifications 2025
CalFile won’t work for every situation. You can’t use it if you need to report capital gains or losses, business income, or rental income. Filers with health savings account activity, amended returns, or itemized deductions beyond the standard list are also excluded.3Franchise Tax Board. CalFile Qualifications 2025 If CalFile doesn’t fit, approved third-party software such as TurboTax, H&R Block, and TaxAct can file your federal and California returns together, usually for a fee.
If you work with a paid preparer, your return will almost certainly be e-filed. California law requires preparers to e-file once they prepare more than 100 individual returns, or if they use tax preparation software for even one.4Franchise Tax Board. E-file for Individuals
Which Form You’ll Be Filing
Before you pick a method, know which form applies to you. California uses three personal income tax forms:
- Form 540: The standard return for full-year California residents.
- Form 540 2EZ: A simplified return for residents earning up to $100,000 (single or head of household) or $200,000 (married filing jointly) who take only the standard deduction and have no adjustments to income.5Franchise Tax Board. 2025 Form 540 2EZ Personal Income Tax Booklet
- Form 540NR: Required if you or your spouse were a nonresident or part-year resident during 2025.6Franchise Tax Board. 2025 540NR Booklet
Your California return pulls several figures directly from your federal Form 1040, so finish your federal return first and keep your W-2s, 1099s, and deduction records within reach. Matching the income figures across both returns prevents correction notices later.
Where to Send a Payment
If you owe a balance, you don’t have to mail a check. The FTB accepts several forms of payment:
- Web Pay: The FTB’s free online system draws directly from your bank account. You can pay immediately or schedule a payment for a future date.7Franchise Tax Board. Pay
- Credit card: Payments go through ACI Payments and carry a 2.3% convenience fee.8Franchise Tax Board. Pay by Credit Card
- Check or money order: Mail your payment with your return to the “payment enclosed” address above. Make it payable to “Franchise Tax Board” and write your Social Security number and “2025 Form 540” on the memo line.
If you e-file and owe money, the software will prompt you to authorize an electronic funds withdrawal from your bank account at no charge. That’s the fastest way to pair your return with your payment.
If You Need More Time to File
California automatically grants every individual taxpayer a six-month extension to file, moving the deadline from April 15, 2026, to October 15, 2026. You don’t submit an application; the extension applies on its own.9Franchise Tax Board. Extension to File
The extension only covers filing, not paying. Any tax you owe is still due April 15, 2026, and interest and penalties start accruing after that date on any unpaid balance.10Franchise Tax Board. Due Dates Personal If you can’t pay in full by April 15, you can send a partial payment using Form FTB 3519 or Web Pay to reduce what accrues against you.9Franchise Tax Board. Extension to File If you’re expecting a refund, there’s no penalty for filing later; just send the return in by October 15.