California Income Tax Forms and California Income Tax Rate Information

By | December 21, 2015

California State Income Tax E-File Information

Please see the E-Filing website for information on California’s E-filing options: Online Filing Options

If you need acknowledgement or need to know the status of your electronically filed tax return, contact your e-file provider or tax professional.

Tax sites no longer retain paper copy of FTB 8453, however, California requires that the taxpayer keep this form with a copy of the tax return for four years from the due date of the return or the date it was filed, whichever is later. There is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents until December 31st of the year the return was filed.

Re-submit rejected returns (not part of federal/state e-file program). If return is repeatedly rejected, call the e-file help desk for instructions.


Who must file California income taxes?

Please see the chart at the bottom of the page at the link below to determine filing status based on California gross income or California adjusted gross income, age, and number of dependents:


What are California income tax forms?

Full Year Residents file Form 540 or 540 2EZ. Part Year or Nonresidents file Form 540NR.

Must file return if CA-source income and income from all sources exceeds threshold amounts.


What are California income tax deductions and tax exemptions?

California uses a Personal Tax Credit. If you are married or with a registered domestic partner (RDP) filing jointly or a qualifying widower that credit is $216. Single, married filing separately or head of household that credit is $108 per person. See instructions for more details. The standard deductions in California are as follows: $3,992 for single or married RDP filing separately; $7,984 for married/RDP filing jointly, head of household or qualifying widow/widower; $1,000 is the minimum standard deduction for qualifying dependents.

May exclude social security benefits, unemployment compensation, state refund, US savings bonds, and California lottery.


What are California Capital Gains tax?

Generally follows federal tax rules. Additional information can be found in FTB Pub. 1001 (FTB Pub 1001)Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR): Schedule CA-California Adjustments and Schedule D-California Capital Gain or Loss Adjustment


What is the California income tax deadline?

April 15, 2015.Extensions: California gives you an automatic filing extension through October 15, 2015. You don’t need to apply for one. Here’s what you should do if you can’t file by April 15, 2015:


How to get California Tax Refund?

You are due a refund – File your return by October 15, 2015. Choose e-file and direct deposit for the fastest refund.

You have a balance due – Pay the amount you owe by April 15, 2015 to avoid penalties and interest. You can pay online, by credit card, or by check with form FTB 3519. Then file your return by October 15, 2014. Choose e-file to ensure that we receive your return on time.

You’re not sure if you have a balance due – Use the worksheet on form FTB 3519


What are other California income tax benefits?

Child and Dependent Care Expenses Credit – California allows a refundable credit for child and dependent care expenses. The law allows military pay to be included for the Child and Dependent Care Expenses credit. Use form FTB 3506: Child and Dependent Care Expenses Credit

Nonrefundable Renter’s Credit can be used to offset your tax liability. For qualification see: Nonrefundable Renter’s Credit.

Use the same filing status for California that you used for your federal income tax return, unless you are in a same-sex marriage or a registered domestic partnership (RDP).


California Income Tax Contact Information

California Franchise Tax Board
P.O. Box 942840
Sacramento, CA 94240-0040


General Information: (800) 338-0505 Automated Service(800) 852-5711 or (916) 845-6500 (outside of the US)
Web site: Tax Board
Forms: Forms
Order forms by phone: (800) 338-0505

Order forms online: Forms Request

Refund status: Refund Status

Tax payments online: Pay Taxes Online


California State Tax filing addresses

Payment enclosed:                      Refund or no Amount Due:
Franchise Tax Board Franchise Tax Board
PO Box 942867 PO Box 942840
Sacramento, CA 94240-0001 Sacramento, CA 94267-0001