The FTB has eliminated FTB Form 540NR Short, California Nonresident or Part-Year Resident Income Tax Return Short Form.
The form is being eliminated for the following reasons:
- Less than 3% of all nonresident or part-year taxpayers file Form 540NR Short, and its use continues to decline each year;
- A limited number of tax preparation software developers support the form; and
- Taxpayers who manually prepare their tax returns only represent 2% of the Form 540NR Short population.
All nonresidents and part-year residents must file FTB Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.