Understanding your California tax filing obligations is essential to ensure compliance and avoid penalties. According to the California Franchise Tax Board (FTB), your requirement to file state taxes in California depends on your filing status, age, California gross income (CA GI), and California adjusted gross income (CA AGI). If you meet any of the thresholds below for the 2025 tax year, you must file a California income tax return.
General Filing Guidelines
According to California Franchise Tax Board, you are required to file state taxes in California if you are:
- A resident, part-year resident, or nonresident with income from California sources.
- Required to file a federal tax return.
- Earning income above the state’s minimum thresholds.
Income Thresholds by Filing Status
Single / Head of Household, under 65:
- No dependents, CA gross income $22,941, CA AGI $18,353
- 1 dependent, CA gross income $38,774, CA AGI $34,186
- 2+ dependents, CA gross income, $50,649, CA AGI $46,061
Single / Head of Household, 65 or older:
- No dependents, CA gross income $30,591, CA AGI $26,003
- 1 dependents, CA gross income, $42,466, CA AGI $37,878
- 2+ dependents, CA gross income $51,966, CA AGI $47,378
Married / RDP Filing Jointly / Separately, under 65 (both spouses):
- No dependents, CA gross income $45,887, CA AGI $36,711
- 1 dependent, CA gross income $61,720, CA AGI $52,544
- 2+ dependents, CA gross income $73,595, CA AGI $64,419
Married / RDP Filing Jointly / Separately, 65 or older (one spouse):
- No dependents, CA gross income $53,537, CA AGI $44,361
- 1 dependent, CA gross income $65,412, CA AGI $56,236
- 2+ dependents, CA gross income $74,912, CA AGI $65,736
Married / RDP Filing Jointly / Separately, 65 or older (both spouses):
- No dependents, CA gross income $61,187, CA AGI $52,011
- 1 dependent, CA gross income $73,062, CA AGI $63,886
- 2+ dependents, CA gross income $82,562, CA AGI $73,386
Qualifying Widow(er), under 65:
- 1 dependent, CA gross income $38,774, CA AGI $34,186
- 2+ dependents, CA gross income $50,649, CA AGI $46,061
Qualifying Widow(er), 65 or older:
- 1 dependent, CA gross income $42,466, CA AGI $37,878
- 2+ dependents, CA gross income $51,966, CA AGI $47,378
Dependent of Another Person, Any Age:
- Must file if income exceeds the standard deduction.
Special Filing Situations
- If you file jointly for federal taxes, you may file state taxes separately in California if:
- You were a nonresident with no California income.
- You were an active-duty military member in 2025.
- Registered Domestic Partners (RDPs) must use the married/RDP filing status for California, even if they file as single federally.
- If you or your spouse/RDP filed separately but want to switch to a joint return, you can do so within four years of the original due date.
- California is a community property state. Income earned by one spouse may be split between both, affecting how you file state taxes in California.
Additional Information
- Same Sex Couples Filing, click here.
- Military Filing, click here.
- California Military Spouse Residency Relief Act, click here.
- Click here for more information regarding Community Property States.
- Click here for California residency information.
- Our software does not support the filing of CA Form 568 returns.