California Tax Filing Requirements
All Residents, Non Residents, and Part Year Residents of California state must file a tax return if their gross income is more than the limit set for their filing status and the age. Also they must file tax return if their California adjusted gross income limit for the filing status is more than limit. Do I have to File ?
If you have a tax liability or owe any of the following taxes, you must file Form 540.
- Tax on a lump-sum distribution.
- Tax on a qualified tirement plan including an Individual Retirement Arrangement (IRA) or an Archer Medical Savings Account (MSA).
- Tax for children under age 14 who have investment income greater than $1,800 (see paragraph above).
- Alternative minimum tax.
- Recapture taxes.
- Deferred tax on certain installment obligations.
- Tax on an accumulation distribution from a trust.
You must file a Tax Return, if your income exceeds the limit for the filing status.
A Resident
| Filing Status | Income Limit |
| S | 14,845 |
| S | 19,795 |
| MFS | 29,690 |
| MFS | 39,590 |
| MFJ | 29,690 |
| MFJ | 39,590 |
| QW | 25,145 |
| QW | 27,520 |
| HH | 14,845 |
| HH | 19,795 |