DO I NEED TO FILE A CALIFORNIA STATE INCOME TAX RETURN

If you are a resident of California and have a gross or adjusted income more than the periods defined amount, then you must file a California income tax return.

If you are a non resident with a California source of income and your income from all sources is more than the current defined amount you must file a California Income Tax return.

If you are a part-year resident and your total taxable California income was more than the current defined about or your income you must file an income tax return.

 

FULL YEAR RESIDENT YOU SHOULD USED A FORM 540 2EZ IF:

  • Your filing status is single, married/RDP filing jointly, head of household, or qualifying widow(er).
  • You have 0-3 dependents.
  • Your taxable income is:
    • $100,000 or less (single or head of household).
    • $200,000 or less (married/RDP filing jointly or qualifying widow(er)).
  • Your income is from:
    • Wages, salaries, and tips.
    • Taxable interest, dividends, and pensions.
    • Capital gains from mutual funds (on Form 1099-DIV, Box 2a).
    • Taxable scholarship and fellowship grants (only if reported on Form W-2).
    • Unemployment.
    • Paid Family Leave Insurance.
    • U.S. Social Security.
    • Tier 1 and tier 2 railroad retirement payments.
  • No adjustments to total income.
  • You only use standard deduction.
  • Your payments are only California income tax withheld shown on Form(s) W-2 and 1099-R.
  • Your exemptions are:
    • Personal exemption
    • Senior exemption
    • Up to three dependent exemptions
  • Your only credits are the nonrefundable renter’s credit and refundable California earned income tax credit.

However, you cannot file using a Form 540 2EZ if you or your spouse can be claimed as a dependent by another tax payer and:

  • You have a dependent of your own.
  • You are single and your total income is less than or equal to $13,394.
  • You are married/RDP filing jointly or qualified widow(er) and your total income is less than or equal to $26,838.
  • You are head of household and your total income is less than or equal to $19,038.
  • You are required to use the modified standard deduction for dependents.

 

NONRESIDENTS OR PART-YEAR RESIDENTS SHOULD USE SHORT FORM 240NR IF:

  • Your filing status is single, married/RDP filing jointly, head of household, or qualifying widow(er).
  • You have 0-5 dependents.
  • Your total income is $100,000 or less.
  • Your income is from:
    • Wages, salaries, and tips.
    • Taxable interest.
    • Unemployment compensation.
    • Paid Family Leave Insurance.
  • Your California adjustments to income are:
    • Unemployment compensation.
    • Paid Family Leave Insurance.
    • Military pay adjustment (R&TC Section 17140.5).
  • You only use standard deduction.
  • Your payments are only California income tax withheld shown on Form(s) W-2 and 1099.
  • Your exemptions are:
    • California earned income tax credit.
    • Personal exemption credits.
    • Blind exemption credits.
    • Up to five dependent exemption credits.
    • Nonrefundable renter’s credit.

Otherwise, use Long Form 540NR.

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