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Form Instructions 1040 California San Bernardino: What You Should Know

See page 5, Schedule D, line 1a, (Form 540) See page 8, (Form 1040 or Form 1040A or 1040EZ) See page 9, Schedule D, line 1b, (Form 540) See page 15, (Form 1120s) See page 17, (Form 2350, 2350A, 2350J, 2350M, 2350 N, or 2350R) See page 18, (Form 1040) If you must file an individual tax return, you can file and pay electronically and then download from the Internet (if you do not have an e-file account, go to IRS.gov to download a free software program called e-file). We recommend using a third party to file these returns, and you should not need to download any application. If, however, you and your tax preparer do not pay the tax with a check, we may charge you processing fees as determined by your tax account. See IRS.gov/download/certification-fees.cfm. If you use any of the online services provided by the California Public Interest Research Group, Inc., you may need to complete forms, if you want to use the same software tool to electronically file a return. Calling publishes the following publications: In California, you can find our publications online. The following forms are available in English and in Spanish. Forms and Publications are available through the following sources : California Personal Income Tax Return — The state of California publishes an online version of the 2024 CA Individual Income Tax Return with all the information you need to file your return, including itemized deductions, itemized credits, and tax filing information on the California 2024 California Tax and Budget Statement (BBS), if you meet certain income restrictions and filing limits for this year. California Sales Tax Return — The California State Board of Equalization produces a sales and use tax (BUT) tax rate schedule for California that you can use on an income tax return, and information to help you determine whether the state's BUT tax rate schedule has been adjusted to reflect changes in the sales tax rate to which you are being taxed.

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