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  • 2025 Instructions for Form 540 | FTB. ca. gov
    References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2025, and the California Revenue and Taxation Code (R TC) Before You Begin Complete your federal income tax return Form 1040, U S Individual Income Tax Return, or Form 1040-SR, U S Income Tax Return for Seniors, before you begin your Form 540, California Resident Income Tax Return Use information from
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    2025 Instructions for Form 568 Limited Liability Company Tax Booklet Revised: 03 2026 2025 Instructions for Form 568, Limited Liability Company Return of Income References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2025, and to the California Revenue and Taxation Code (R TC) In general, for taxable years beginning on or after January 1, 2025, California law





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