California is filled with complicated tax code. The California Edition answers your questions about state tax law for individuals, corporations, partnerships, LLCs, estates, and trusts.
Start Ship Date: 2/1/25
$89
About the California Edition
California Tab Contents
Tab
Tab Title
Tab 1
What's New and Federal Conformity
California Personal Income Tax (PIT)
Filing Requirements Chart
Deductions, Exemptions, and Phaseouts Chart
Filing Requirements—Prior Years
Deductions, Exemptions, and Phaseouts—Prior Years Chart
What's New Chart
Income Conformity Chart
Adjustments to Income Conformity Chart—California Residents
Adjustments to Income Conformity Chart—Nonresidents and Part-Year Residents
California Tax System
California Personal Income Tax
Federal Conformity
California Conformity Date
ARP and CCA Acts Conformity
SECURE and CARES Acts Conformity
California State Grants and Stimulus
Worker Status: Employee/Independent Contractor
Cannabis Business Expenses
Tax Cuts and Jobs Act (TCJA) Conformity
Loophole Closure and Small Business and Working Families Tax Relief Act of 2019 (AB 91)
Tax Cuts and Jobs Act (TCJA) Nonconformity
Deficiency Assessments or Refunds
Tax Rates
Personal Exemptions
Standard Deduction
Itemized Deductions
Dependent Tax Credits
Earned Income Credit
Capital Gains and Qualified Dividends
Education Credits/Deduction
Military Conformity
Amended Returns
When to File
California Statute of Limitations
Federal Notices
Contacting the Franchise Tax Board
Community Property
Domicile
Community Property States
Community or Separate Property and Income
End of Community Property
Separate Returns—Division of Income
Splitting Income
California Exemption Credits
Splitting Deductions
Same-Sex Married Couples
Registered Domestic Partners
Domestic Partners
California Taxation of Domestic Partners
Related Parties
California Tax Forms and Related Federal Forms
Tab 2
California Tax Tables
Which Form to Use—Nonresidents and Part-Year Residents Chart
California Tax Rate Schedule
Which Form to Use—Residents Chart
California Tax Table—Form 540/540NR
Prior Years Tax Rate Schedules
California Tax Rate Schedule
Prior Years Tax Rate Schedules
California 2EZ Table—Single
California 2EZ Table—Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
California 2EZ Table—Head of Household
Tab 3
Residency and Filing Requirements
California Residency Chart
Which Form to Use Chart
Filing Requirements Chart
Determination of California Filing Status Flowchart
California Standard Deduction Worksheet for Dependents
HOH Filing Status Flow Chart —Unmarried/Not an RDP
Keeping Up a Home Chart
HOH Filing Status Flow Chart—Married/RDP
Relationship Test—Dependency Chart
HOH Filing Status Flow Chart—Divorced/Legally Chart Separated/Termination of RDP
Dependent Support Worksheet
Filing Requirements
Filing Status
Filing Status
Single
Married/RDP Filing Jointly
Married/RDP Filing Separately
Head of Household
Qualifying Surviving Spouse/RDP
Dependency Tests
Dependency Tests Chart
Dependent Defined
Children of Parents Who Are Divorced, Separated, or Had Registered Domestic Partnership Terminated
Qualifying Child Claimed by More Than One Person
Dependency Definitions
California Residency
Resident and Nonresident Defined
Domicile
Guidelines for Determining Residency
Temporary or Transitory Purposes
Specific Professions
Military
Career Appointees in the U.S. Foreign Service
Airline Employees
Interstate Rail and Motor Carrier Employees
Merchant Seamen
Residents of or Individuals in Foreign Countries
Students
Married/RDP Filing Separate Returns
Married/RDP Filing Status
Joint Federal Tax Return
Filing a Separate Tax Return
Separate Returns—Division of Income
Community Property
Community Income
Separate Property
Separate Income
Deductions
California Exemption Credits
Withholding and Estimated Tax Credit
Married/RDP Filing Separately Federal and California Differences Chart
Division of Income—California Nonresidents
Division of Income—California Residents
Changing Filing Status
Tax Computation for Part-Year or Nonresidents
Income Taxable by California
Calculation of Tax
Steps to Calculating California Tax Liability
Reimbursement of Moving Expenses
Wages and Salaries
Stock Options
Interest and Dividends
Business Income or (Loss)
Pensions and Keoghs
IRA and SEP Distributions
Lump-Sum Distributions
Stocks and Bonds Sales
Real Estate Sales
Business Property Sales
Capital Gains and Losses
Withholding Services and Compliance
Partnership, S Corporation, Limited Liability Company (LLC), and Trust Income (Loss)
Passive Activities
Net Operating Loss (NOL)
Installment Sales
Like-Kind Exchanges
Military Personnel
Military Servicemembers
Military Spouses Residency Relief Act (MSRRA)
Other Military Tax Provisions
Income Subject to California Tax
Military Tax Computation
Native Americans
Federal Conformity
California Income Tax Exemption Requirements
California Taxation of Native American Income
Form for Tax Exemption
Tab 4
Adjustments, Deductions, and Exemption Credits
California Standard Deduction Chart
California Itemized Deduction Limitation AGI Threshold Chart
Exemption Credit Amounts Chart
Exemption Credit AGI Phaseout Limitation Chart
Common Income Adjustments for California Chart
Itemized Deductions Conformity Chart
California Itemized Deduction Worksheet
Exemption Credits—AGI Limitation Worksheet
Adjustments to Income Conformity Chart—California Residents
Adjustments to Income Conformity Chart—Part-Year and Nonresidents
California Adjustments Chart
Income Adjustments
Schedule CA, California Adjustments
Section A—Income
Wages, Salaries, Tips, Etc. (Line 1)
Taxable Interest (Line 2)
Ordinary Dividends (Line 3)
IRA Distributions (Line 4a and Line 4b)
Pensions and Annuities (Line 5a and Line 5b)
Social Security Benefits (Line 6)
Capital Gains and Losses (Line 7)
Section B—Additional Income
Taxable Refunds, Credits, or Offsets (Line 1)
Alimony Received (Line 2a)
Business Income or Loss (Line 3)
Adjustments to Basis or Business Deductions
Depreciation, Amortization, and Expensing
Other Gains or Losses (Line 4)
Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts, etc. (Line 5)
Farm Income or Loss (Line 6)
Unemployment Compensation (Line 7)
Other Income (Lines 8a – 8u)
Other Income (Line 8z)
Other Losses and Deductions (Line 9)
Section C—Adjustments to Income
RDP Adjustments
Registered Domestic Partners
RDP Adjustments Worksheet
Wages, Salaries, Tips, Etc.
IRA Distributions
Social Security Benefits
Capital Gain or Loss
Alimony Received
Business Income or Loss
Rental Real Estate, Royalties, Partnerships, S Corporations, Trusts
Farm Income or Loss
Cancellation of Debt
Educator Expenses
Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Health Savings Account (HSA) Deduction
Self-Employed Health Insurance Deduction
Alimony Paid
IRA Deduction
Itemized Deductions
Deductions
California Standard Deduction
California Itemized Deductions
California Itemized Deductions Adjustments
California Itemized Deductions Limitation
Exemption Credits
Exemption Credit Amounts
Tab 5
Retirement and Social Security
Retirement Contribution Limits Chart
Full Retirement Age—Social Security Chart
Medi-Cal Eligibility by Income Chart
IRA Limits Chart
Social Security and Medicare Highlights Chart
Retirement Plan Limitations Chart
Exceptions to the Penalty on Early Distributions Chart
California Retirement Plan Characteristics
Pension and Annuity Plans
California Law
Retirement Overview—Conformity
Three-Year Rule
Tax on Early Distributions (Penalty)
Rollover
Residency and Pensions
Registered Domestic Partners (RDPs)
Individual Retirement Arrangements (IRAs)
IRAs—California Conformity
IRA Setup
Compensation for IRA Contribution Purposes
IRA Deduction
Reduced IRA Deduction
Nondeductible Contributions to IRAs
California IRA Deduction
IRA Basis—Pre 1987
IRA Distribution
Early Distributions
Prohibited Transactions Involving IRAs
Archer Medical Savings Accounts (MSAs)
Health Savings Accounts (HSAs)
Roth IRAs
Roth IRAs—California Conformity
Characteristics of a Roth IRA
5-Year Rules for Roth IRAs
California Roth IRA Distributions
Conversion Rules
California Roth IRA Conversions
Roth 401(k) and Roth 403(b) Plans
CALSAVERS
Achieving a Better Life Experience (ABLE) Accounts
Registered Domestic Partner (RDP)—IRA Adjustments
RDP—California Law
Distributions
IRA Contributions
Roth IRA Contributions
Simplified Employee Pension (SEP)
SEP—California Conformity
SEP IRA
California SEP IRA Deduction
California SEP IRA Distribution
Savings Incentive Match Plans for Employees (SIMPLE)
SIMPLE IRA—California Conformity
SIMPLE IRAs
SIMPLE IRA Contributions
Distributions From SIMPLE IRAs
SIMPLE 401(k)
Keogh Plans
Keogh Plans—California Conformity
Keogh California Deduction
Keogh California Distribution
Qualified Tuition Programs (QTPs) and Education Savings Accounts (ESAs)
QTP and ESA Tax Benefits
QTP and ESA—California Conformity
Tax-Free Distributions
Taxable Distributions
Qualified Expenses for QTPs and ESAs
Social Security
Social Security and Railroad Retirement Benefits
Social Security Basics
How Benefits Are Calculated
How Work Affects Retirement Benefits
Medicare
Medicare Is a Health Insurance Program for:
Medicare Part A Premiums
Medicare Part B Premiums
Medicare Part C Coverage
Medicare Part D Prescription Drug Plan (PDP)
Coverage Gap (“Donut Hole”)
Medigap (Medicare Supplemental Insurance)
Medicaid (Medi-Cal)
Medi-Cal Basics
Tab 6
Individual and Business Tax Credits
Federal Credits Not Available for California Chart
California Earned Income Credit Chart
Child and Dependent Care Expenses Credit Chart
Nonrefundable Renter's Credit Limits
Senior Head of Household Credit Chart
California Credit Chart—Individual
California Credit Chart—Business
Individual Tax Credits
California Competes Tax Credit (Code 233)
California Motion Picture and Television Production Credit (Code 223)
Cannabis Equity Tax Credit
Child Adoption Costs Credit (Code 197)
Child and Dependent Care Expenses Credit
Claim of Right Credit
College Access Tax Credit (Code 235)
Dependent Parent Credit (Code 173)
Disabled Access Credit for Eligible Small Businesses (Code 205)
AMT Exemption and Phaseout Amounts—Prior Years Chart
California Payroll Taxes Chart
Tax Rates and Wage Limits Chart
Withholding Tax Chart
Meals and Lodging Provided to Employees—Values Chart
Business Entity Attributes Chart
Alternative Minimum Tax (AMT)
Alternative Minimum Tax (AMT)
AMT Tax Rate
AMT Exemption Amount
AMT Exclusions and Preferences
AMT Calculation
Alternative Minimum Tax (AMT)—Individuals
Schedule P (540/540NR), Alternative Minimum Tax and Credit Limitations
Alternative Minimum Taxable Income (AMTI) Exclusion
Alternative Minimum Taxable Income (AMTI)
AMT Exemption
Nonresidents and Part-Year Residents
Alternative Minimum Tax (AMT)—Fiduciaries
AMT Tax Rate—Fiduciaries
AMT Exemption Amount—Fiduciaries
AMT Calculation—Fiduciaries
Schedule P (541), Alternative Minimum Tax and Credit Limitations—Fiduciaries
Adjustments and Preferences Optional Write-Off
Income Distribution Deduction
Alternative Minimum Taxable Income (AMTI) Exclusion—Fiduciaries
Fiduciary AMTI
AMT Exemption
Tentative Minimum Tax (TMT)
Schedule K-1 (541)—AMT
Alternative Minimum Tax (AMT)—Corporations
AMT Tax Rate
AMT Exemption Amount
AMT Calculation—Tentative Minimum Tax (TMT)
Schedule P (100), Alternative Minimum Tax and Credit Limitations—Corporations
California Health Care
California Health Care Mandate
Minimum Essential Coverage (MEC)
Individual Shared Responsibility Penalty
Exemptions
Premium Assistance Subsidy (PAS)
Identity Theft and Scams
Identity Theft
Scams
Starting and Closing a Business
Doing Business in California
Starting a Business in California
Operating a Business in California
Closing a Business in California
Withholding Tax
Withholding Tax—California
Withholding Examples
Payroll Taxes
Payroll Taxes
Employer Defined
Employer Responsibilities
Businesses Subject to Payroll Taxes
Wages
California Payroll Taxes
Meals and Lodging
Household Employer
Due Dates
Use Tax
Sales and Use Tax Rates
Sales and Use Tax
California Use Tax
Use Tax Exemptions
Use Tax Registration and Reporting Requirements
Reporting Use Tax—CDTFA
Reporting Use Tax—Income Tax Return
Calculate Use Tax
Use Tax Worksheet
Use Tax Table
Cannabis Taxes
Cannabis and Cannabis Products
Income Tax
Sales and Use Taxes
Excise Tax
Cultivation Tax
Permit and Licensing Requirements
Cash Payments
Cannabis Industry Payroll Tax Reporting
California Sales and Use Tax Rates by County and City
Tab 11
Extensions, Penalties, and Estimated Tax
Annual Tax Chart
Individuals and Fiduciaries Estimated Tax—Due Dates and Percentages Chart
Return Due Dates Chart
Extension Due Dates Chart
LLC Estimated Fee Chart
Corporations Estimated Tax—Due Dates and Percentages Chart
California Estimated Tax Worksheet—Individuals
Schedule IW Limited Liability Company (LLC) Income Worksheet
Estimated Tax Worksheet—Fiduciaries
Extensions
Extensions—Individuals
Extensions—Partnerships
Extensions—LLCs
Extensions—C Corporations
Extensions—S Corporations
Extensions—Fiduciaries (Estates and Trusts)
Estimated Tax
Estimated Tax—Individuals
Estimated Tax—Partnerships
Estimated Fee/Tax—LLCs
Estimated Tax—C Corporations
Estimated Tax—S Corporations
Estimated Tax—Fiduciaries (Estates and Trusts)
Penalties and Interest
Penalties and Interest—Individuals
Penalties and Interest—Partnerships
Penalties and Interest—LLCs
Penalties and Interest—C Corporations
Penalties and Interest—S Corporations
Penalties and Interest—Fiduciaries (Estates and Trusts)
Penalty Reference Chart
Tab 12
Audits, Protests, Appeals and Contacts
Tax Collection and Appeals Chart
Franchise Tax Board Contact Information
State Holidays Chart
Mailing Addresses for Tax Returns and Payments Chart
Notices From the FTB
Request/Demand for Tax Return
Notice of Tax Return Change
Income Tax Due Notice
Court-Ordered Debt (COD) and Vehicle Registration Collections (VRC)
Common Fees Chart
Notice of Tax Lien
Demand for Payment
Collection Referral/Collection Notice From a Private Collection Agency on Behalf of FTB
Audit Contact Letter
Notice of Proposed Assessment
Intercept Notice/Intent to Offset Federal Payments
Audits
Franchise Tax Board (FTB)
Self-Assessed Tax System
Power of Attorney (POA)
Audit Process
Audit and Procedure Manuals
Protests and Appeals
Protests
Appeals
Superior Court Action
Innocent Spouse Relief
Payment Options
Electronic Funds Withdrawal (EFW)
Web Pay
Credit Card
Pay in Person
Mail—Check or Money Order
Installment Agreement
Offer in Compromise (OIC)
Collections
Involuntary Collections Actions
Offsets
Tax Liens
Bank and Wage Levies
Levy Priority Chart
Property Seizure and Sales
Injured Spouse
Collection Statute of Limitation (SOL)
California Franchise Tax Board Information Directory
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