Residents

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 2023 tax year tables below.

California gross income

* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵Return to first table under the header total gross income (worldwide)

California adjusted gross income

* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵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
• $1,250  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 $17,813
• You are married/RDP filing jointly or qualified surviving spouse/RDP and your total income is less than or equal to $35,576
• You are head of household and your total income is less than or equal to $25,176
• You are required to use the modified standard deduction for dependents

Otherwise, use Form 540.

Visit 540 2EZ 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.