Do I Need to File a California State Tax Return?
Not sure if you need to file taxes in the Golden State? Let us help you decide. Generally, California residents must file a tax return if they have income over a certain threshold. This threshold is determined by your filing status, age (as of December 31st), and number of dependents. If your income is more than the amounts shown in the California gross income OR California adjusted gross income tables below, you’ll need to file a tax return.
California gross income
Single or head of household.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | $21,561 | $36,428 | $47,578 |
| 65 or older | $28,761 | $39,911 | $48,831 |
Married/Registered domestic partner (RDP) filing jointly or separately.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Both are under 65 | $43,127 | $57,994 | $69,144 |
| One spouse/RDP is 65 or older | $50,327 | $61,477 | $70,397 |
| Both are 65 or older | $57,527 | $68,677 | $77,597 |
Qualifying surviving spouse/RDP.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | N/A | $36,428 | $47,578 |
| 65 or older | N/A | $39,911 | $48,831 |
California adjusted gross income
Single or head of household.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | $17,249 | $32,116 | $43,266 |
| 65 or older | $24,449 | $35,599 | $44,519 |
Married/Registered domestic partner (RDP) filing jointly or separately.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Both are under 65 | $34,503 | $49,370 | $60,520 |
| One spouse/RDP is 65 or older | $41,703 | $52,853 | $61,773 |
| Both are 65 or older | $48,903 | $60,053 | $68,973 |
Qualifying surviving spouse/RDP.
| Age as of December 31, 2023 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | N/A | $32,116 | $43,266 |
| 65 or older | N/A | $35,599 | $44,519 |
Dependent of another person
| Any Filing Status | |
|---|---|
| Any Age | More than your standard deduction (Use the California Standard Deduction Worksheet for Dependents to figure your standard deduction.) |
Other filing requirements and information
Even if your income is below the above thresholds, you may still have a filing requirement if you are married/RDP filing separately with separate property income or if you want to include the income of one or more dependents in your return.
What form do I need to file California state taxes?
California residents use Form 540 to file their individual income tax return.
What is the filing deadline for my California income tax return?
The filing deadline for California state tax returns is April 15, 2024. If you requested an extension, your taxes are also due on October 15, 2024.
