According to California Franchise Tax Board, “California filing requirements is based off of filing status, age, California gross income and California adjusted gross income. If you meet one of these requirements for the tax year, you MUST file a California tax return.”
If you were:
Single / Head of Household, under 65:
- w/ no dependents, CA gross income $21,561, CA AGI $17,249
- w/1 dependent, CA gross income $36,428 CA AGI $32,116
- w/2 or more dependents, CA gross income, $47,578, CA AGI $43,266
Single / Head of Household, 65 or older:
- w/ no dependents, CA gross income $28,761, CA AGI $24,449
- w/1 dependents, CA gross income, $39,911, CA AGI $35,599
- w/2 or more dependents, CA gross income $48,831, CA AGI $44,519
Married / RDP Filing Jointly / Separately, under 65 (both spouses):
- w/ no dependents, CA gross income $43,127, CA AGI $34,503
- w/1 dependent, CA gross income $57,994, CA AGI $49,370
- w/2 or more dependents, CA gross income $69,144, CA AGI $60,520
Married / RDP Filing Jointly / Separately, 65 or older (one spouse):
- w/ no dependents, CA gross income $50,327, CA AGI $41,703
- w/1 dependent, CA gross income $61,477, CA AGI $52,853
- w/2 or more dependents, CA gross income $70,397, CA AGI $61,773
Married / RDP Filing Jointly / Separately, 65 or older (both spouses):
- w/ no dependents, CA gross income $57,527, CA AGI $48,903
- w/1 dependent, CA gross income $68,677, CA AGI $60,053
- w/2 or more dependents, CA gross income $77,597, CA AGI $68,973
Qualifying Widow(er), under 65:
- w/1 dependent, CA gross income $36,428, CA AGI $32,116
- w/2 or more dependents, CA gross income $47,578, CA AGI $43,266
Qualifying Widow(er), 65 or older:
- w/1 dependent, CA gross income $39,911, CA AGI $35,599
- w/2 or more dependents, CA gross income $48,831, CA AGI $44,519
Dependent of Another Person, Any Age:
- More than your standard deduction
If you file a joint tax return for federal purposes, you may file separately for California if one of the following applies:
- An active member of the United States armed forces or any auxiliary military branch during 2023.
- A nonresident for the entire year and had no income from California sources during 2023.
If you had no federal filing requirement, use the same filing status for California that you would have used to file a federal income tax return.
- Only domestic partners who are registered with the California Secretary of State are required to file using the married/RDP filing jointly or married/ RDP filing separately filing status.
- If you filed a joint tax return and either you or your spouse/RDP was a nonresident for 2023, file the Long or Short Form 540NR, California Nonresident or Part-Year Resident Income Tax Return.
Registered domestic partners (RDPs) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for California.
- If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments. If you want the estimated tax payments to be divided, notify the Franchise Tax Board before you file the tax returns so the payments can be applied to the proper account.
- If you or your spouse/RDP (or both of you) filed a separate tax return, you generally can change to a joint tax return any time within four years from the original due date of the separate tax return(s). To change to a joint tax return, you and your spouse/RDP must have been legally married or an RDP on the last day of the taxable year.
- If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid.
- If married/or an RDP and filing separate tax returns, you and your spouse/RDP must either both itemize your deductions or both take the standard deduction.
Only domestic partners who are registered with the California Secretary of State are required to file using the married/RDP filing jointly or married/ RDP filing separately filing status.
California is a Community Property State: If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception.