Contributions will be used to provide grants to California scientists to study Alzheimer’s disease and related disorders. This research includes basic science, diagnosis, treatment, prevention, behavioral problems, and caregiving. With almost 600,000 Californians living with the disease and another 2 million providing care to a loved one with Alzheimer’s, our state is in the early stages of a major public health crisis.
California Single Filer Standard Deduction
- Include your preferred phone number and email address in case the FTB needs to contact you regarding your tax return.
- Taxpayers with 2025 California adjusted gross income equal to or greater than $1,000,000 (or $500,000 if married/RDP filing separately) must figure estimated tax based on their tax for 2025.
- However, other factors, such as your intent to leave or stay, can also impact your residency status.
- Direct Deposit Refund – You can request a direct deposit refund on your tax return whether you e-file or file a paper tax return.
- Paid Preparer’s Information – If you pay a person to prepare your Form 540, that person must sign and complete the applicable paid preparer information on Side 6 including an identification number.
- If you have not already paid all use tax due to the California Department of Tax and Fee Administration, you may be able to report and pay the use tax due on your state income tax return.
California has a progressive state income tax with nine tax rates ranging from 1% to 12.3%. If you and/or your spouse/RDP are 65 years of age or older as of January 1, 2025, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $298 or $149 per spouse/RDP. Contributions made to this fund will be distributed to the Area Agency on Aging Councils of California (TACC) to provide advice on and sponsorship of Senior Citizens issues.
Automated Phone Service
This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions assets = liabilities + equity are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats. Taking the standard deduction can simplify filing your California state income taxes. California’s state income tax rates are among the highest in the nation.
Instructions for Form 540-ES Estimated Tax for Individuals
Electronic payments can be made using Web Pay on the Franchise Tax Board’s (FTB’s) website, electronic funds withdrawal (EFW) using tax preparation software, or your credit card. In this guide, we’ll break down the 2025 California tax brackets, explain who needs to file, highlight standard deductions and tax credits, and provide key deadlines to help you avoid penalties. Plus, we’ll show you how to track your tax refund and answer some common tax questions.
Attach the specific form or statement required for each item Cash Flow Management for Small Businesses below. Use this worksheet to figure this credit using whole dollars only. If you qualify for the Credit for Joint Custody Head of Household and the Credit for Dependent Parent, claim only one credit. Use the worksheet below to figure the Joint Custody Head of Household credit using whole dollars only.
- If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid.
- Use an amended Form 540 and Schedule X to make any changes to your California income tax returns previously filed.
- Special taxes, like the Mental Health Services Tax on income exceeding $1 million, also require filing.
- Do not attach your previously filed return to your amended return.
- California law conforms to federal law which allows parents’ election to report a child’s interest and dividend income from a child under age 19 or a full-time student under age 24 on the parent’s tax return.
If the preparer has a federal employer identification number (FEIN), it should be entered only in the space provided. A paid preparer must give you a copy ca income tax of your tax return to keep for your records. Prior to depositing the refund, the FTB may first verify with your financial institution that the name on the account you designated to receive the direct deposit refund matches the name provided on the tax return. Some financial institutions will not allow a joint refund to be deposited to an individual account.