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, 2022 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | $20,913 | $35,346 | $46,171 |
| 65 or older | $27,913 | $38,738 | $47,398 |
Married/Registered domestic partner (RDP) filing jointly or separately.
| Age as of December 31, 2022 | No dependents | One dependent | Two 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 |
Qualifying surviving spouse/RDP
| Age as of December 31, 2022 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | N/A | $35,346 | $46,171 |
| 65 or older | N/A | $38,738 | $47,398 |
California adjusted gross income
Single or head of household.
| Age as of December 31, 2022 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | $16,730 | $31,163 | $41,988 |
| 65 or older | $23,730 | $34,555 | $43,215 |
Married/Registered domestic partner (RDP) filing jointly or separately.
| Age as of December 31, 2022 | No dependents | One dependent | Two 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 |
Qualifying surviving spouse/RDP.
| Age as of December 31, 2022 | No dependents | One dependent | Two or more dependents |
|---|---|---|---|
| Under 65 | N/A | $31,163 | $41,988 |
| 65 or older | N/A | $34,555 | $43,215 |
Other filing requirements and information
Dependents must file a tax return if their income is more than the standard deduction. For 2022, your standard deduction is the larger of:
- Your earned income plus $400, or
- $1,150 for the taxable year
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 was April 18, 2023. However, individuals and businesses affected by the 2022-2023 winter storms have until October 16, 2023 to file and pay taxes.
Affected counties: Alpine, Amador, Butte, Calaveras, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Sacramento, San Benito, San Bernardino, San Francisco, San Joaquin, San Mateo, San Luis Obispo, Santa Barbara, Santa Clara, Santa Cruz, Sierra, Sonoma, Stanislaus, Trinity, Tulare, Tuolumne and Yuba
If you requested an extension, your taxes are also due on October 16, 2023.
