California Income Tax
Income tax returns should be in by April 15th.
California has an electronic filing system called CalFile,that in some cases is free, pending taxpayers meet certain requirements.
There is also a program called Ready Return that allows California taxpayers to view a pre-filled tax return, update it as needed, and then file it with efile. This program is also free for taxpayers who meet certain requirements.
California Tax Filing Guide
Here are detailed instructions for filing taxes in the state of California.
Consider using TurboTax to E-File your California taxes.
California Residents
If you are a resident of California, and your gross or adjusted income exceeds the amount allowed in the Income Requirements chart (attached below), you need to file a tax return with California. To file a California resident return use Form 540 (attached below).
Several factors determine the requirements for if you need to file a resident return and what your gross and adjusted income is. These factors include your age, martial status, and the number of exceptions you can claim. See the Income Requirements chart below for more information.
There are two shorter versions of Form 540, Form 540 2EZ and Form 540A. Both Form 540 2EZ and Form 540A require that the taxpayer meet certain requirements qualify to file with these forms. To see if you meet these requirements see the Form 540 Instructions.
Related Tax Forms
- Form 540 - California Individual Resident Income Tax Return (Long)
- Form 540A - California Individual Resident Income Tax Return (Intermediate)
- Form 540 2EZ - California Individual Resident Income Tax Return (Short)
Part-Year California Residents
If you are a part-year resident of California, you need to file a tax return if you made more than $11,698 of income from Californian sources, or more than $14,622 of income from all sources (Californian or not). California taxes all income you made as a California resident, and income you made from California sources no matter what your resident status is. If you are filing your taxes as a married couple and either person meets the above requirements for filing a California part-year resident return, the couple as a whole must file a California part-year return. If you need to file a return as a part-year resident in California use Form 540NR.
Related Tax Forms
- Form 540NR Long - California Individual Non-resident Long Income Tax Return
California Residents who work in another state
If you are a California resident that works in another state, you will need to file a California resident return using Form 540. To avoid dual taxation if you are taxed on the income earned in another state by the state in which the income was earned, you can receive a tax credit by filing out California Schedule S and turning it in with your Form 540.
Related Tax Forms
- Form 540 - California Individual Resident Income Tax Return (Long)
- Schedule S - California Credit for Tax Paid To Another State
Non-Residents who work in California
If you have any income from taxable California income sources (including salaries and wages) you are required to file a tax return claiming that income. You will use Form 540NR Short to file a California nonresident return if you had a salary or wages from a California job. For additional information or assistance on filing a California nonresident return see Publication 1100.
Related Tax Forms
- Form 540NR Long - California Individual Non-resident Long Income Tax Return
Non-Residents who sold property in California
If you have any income from taxable California income sources (which includes the sale of California property) you are required to file a tax return claiming that income. You will use Form 540NR Short to file a California nonresident return if you had a salary or wages from a California job. For additional information or assistance on filing a California nonresident return see Publication 1100.
Related Tax Forms
- Form 540NR Long - California Individual Non-resident Long Income Tax Return
California State Tax Forms
- Schedule S - California Credit for Tax Paid To Another State
- Form 540NR Short - California Individual Non-resident Short Income Tax Return
- Form 540NR Long - California Individual Non-resident Long Income Tax Return
- Form 540 - California Individual Resident Income Tax Return (Long)
- Form 540A - California Individual Resident Income Tax Return (Intermediate)
- Form 540 2EZ - California Individual Resident Income Tax Return (Short)
- Schedule CA - California Resident Income Adjustments
Relevant Links
- State of California Tax Website - Official Site
- State of California E-File Service - Offered by California's Official Website
- Return and Payment Mailing Addresses - Return and Payment Mailing Addresses
- Additional Tax Forms - A Comprehensive Collection of California Tax Forms
California Mailing Address
Wondering where to mail your California taxes? Here's the address:Payments:
Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
To find out where to mail your California tax return see this link
California Sales Tax
The minimum sales tax in California is 8.25% (7.25% is state tax and 1% is local tax). Check Publication 71 to see the exact tax rate for different localities.
Gift wrapping, unless pertaining to nontaxable food wrapping, is taxable.

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