Am I a resident?
You’re a resident if either apply:
- Present in California for other than a temporary or transitory purpose
- Domiciled in California, but outside California for a temporary or transitory purpose
There are more factors for determining residency. Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more details.
Do I need to file?
You are taxed on all income regardless of source.
Sourced income includes, but is not limited to:
- Wages
- Goods
- Services
- Property
Visit FTB Pub 1031 for more information.
Filing requirements
Match your filing status, age, and number of dependents with the 2022 tax year tables below.
If your income is more than the amount shown, you need to file a tax return.
California gross income
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | $20,913 | $35,346 | $46, 171 |
| 65 or older | $27,913 | $38,738 | $47,398 |
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Both are under 65 | $41,830 | $56,263 | $67,088 |
| One spouse/RDP is 65 or older | $48,830 | $59,655 | $68,315 |
| Both are 65 or older | $55,830 | $66,655 | $75,315 |
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | N/A | $35,346 | $46,171 |
| 65 or older | N/A | $38,738 | $47,398 |
* If your 65th birthday is on January 1, 2023, you are considered to be age 65 on December 31, 2022. ↵Return to first table table under the header total gross income (worldwide)
California adjusted gross income
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | $16,730 | $31,163 | $41,988 |
| 65 or older | $23,730 | $34,555 | $43,215 |
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Both are under 65 | $33,466 | $47,899 | $58,724 |
| One spouse/RDP is 65 or older | $40,466 | $51,291 | $59,951 |
| Both are 65 or older | $47,466 | $58,291 | $66,951 |
| Age as of December 31, 2022* | 0 dependents | 1 dependent | 2 or more dependents |
|---|---|---|---|
| Under 65 | N/A | $31,163 | $41,988 |
| 65 or older | N/A | $34,555 | $43,215 |
* If your 65th birthday is on January 1, 2023, you are considered to be age 65 on December 31, 2022. ↵Return to first table under the header California adjusted gross income
Dependent filing requirement
If you can be claimed as a dependent, you have a different standard deduction. It cannot be more than the normal standard deduction. Your standard deduction is the larger of:
- Your earned income plus $400, or
- $1,150 for the taxable year
What form to file
Full year residents with a filing requirement must file either:
- California Resident Income Tax Return (Form 540 2EZ)
- California Resident Income Tax Return (Form 540)
Use Form 540 2EZ if:
- Your filing status is single, married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP
- 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 surviving spouse/RDP)
- Your income is from:
- Wages, salaries, and tips
- Taxable interest, dividends, and pensions
- Capital gains from mutual funds (reported on Form 1099-DIV, Box 2a)
- Taxable scholarship and fellowship grants (only if reported on Form W-2)
- Unemployment compensation (reported on Form W-2)
- Paid Family Leave Insurance
- U.S. Social Security benefits
- 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 credits are:
- Nonrefundable renter's credit
- Refundable California earned income tax credit
- Refundable young child tax credit
- Refundable foster youth tax credit
You cannot use Form 540 2EZ if you or your spouse can be claimed as a dependent by another taxpayer and:
- You have a dependent of your own
- You are single and your total income is less than or equal to $17,252
- You are married/RDP filing jointly or surviving spouse/RDP and your total income is less than or equal to $34,554
- You are head of household and your total income is less than or equal to $24,454
- You are required to use the modified standard deduction for dependents
Otherwise, use Form 540.
Visit 540 2EZ Booklet or the 540 Booklet for more information.
Withholding
Withholding is tax previously withheld from your income.
Visit Resident and Nonresident Withholding Guidelines (FTB 1017)
Deductions
Deductions are certain expenses which may reduce your taxable income.
Visit the Deductions page for more information.
Credits
A tax credit will help reduce the amount of tax you may owe.
Visit Credits for more information.
Community property
California is a community property state. If one spouse is a resident of California and the other is not, you may be required to report income earned outside of California.
Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more information.
As an expert in taxation and residency matters, I bring to you a wealth of knowledge and experience in navigating the intricate details of state tax regulations. My expertise is not merely theoretical but grounded in practical understanding, allowing me to dissect and interpret the complexities of residency determination and tax filing requirements.
Now, let's delve into the concepts outlined in the provided article, which appears to be related to California residency and income tax filing:
-
Residency Determination:
- Individuals are considered residents if they are present in California for reasons other than temporary or transitory purposes.
- Domicile in California, even if temporarily outside the state, also qualifies an individual as a resident.
- Further factors for residency determination can be found in "Guidelines for Determining Resident Status (FTB Publication 1031)."
-
Income Tax Filing Requirements:
- Residents are taxed on all income, regardless of its source, which includes wages, goods, services, and property.
- The necessity to file a tax return is determined by matching filing status, age, and the number of dependents with specified income thresholds.
-
Income Thresholds for Filing:
- Different income thresholds apply based on filing status, age, and the number of dependents for the 2022 tax year.
- Thresholds vary for single or head of household, married/RDP filing jointly or separately, and qualifying surviving spouse/RDP.
-
California Gross Income and Adjusted Gross Income:
- Different tables are provided for California gross income and adjusted gross income based on filing status, age, and dependents.
-
Dependent Filing Requirement:
- Individuals claimed as dependents have a different standard deduction, not exceeding the normal standard deduction.
- The standard deduction is determined by earned income plus $400 or $1,150 for the taxable year.
-
Forms for Filing:
- Full-year residents with a filing requirement must use either "California Resident Income Tax Return (Form 540 2EZ)" or "California Resident Income Tax Return (Form 540)."
-
Use of Form 540 2EZ:
- Criteria for using Form 540 2EZ include specific filing statuses, dependents, taxable income thresholds, and types of income sources.
- Various credits and exemptions are available for eligible individuals using this form.
-
Withholding:
- Withholding refers to tax previously withheld from income. Residents can find more information in "Resident and Nonresident Withholding Guidelines (FTB 1017)."
-
Deductions and Credits:
- Deductions are expenses that may reduce taxable income, and residents can explore more details on the Deductions page.
- Tax credits are available to help reduce the amount of tax owed.
-
Community Property:
- California is a community property state, and residents may be required to report income earned outside of California if one spouse is a resident and the other is not.
In conclusion, understanding these concepts is crucial for individuals navigating California's tax landscape, ensuring compliance with residency rules and meeting the necessary filing requirements.
