California Gross Income
On 12/31/24, my filing status was: and on 12/31/24, my age was: (If your 65th birthday is on January 1, 2025, you are considered to be age 65 on December 31, 2024) 0 dependent 1 dependent 2 or more dependents Single or Head of household Under 65 22,273 37,640 49,165 65 or older 29,723 41,248 50,468 Married/RDP filing jointly Married/RDP filing separately (The income of both spouses/RDPs must be combined; both spouses/RDPs may be required to file a tax return even if only one spouse/RDP had income over the amounts listed.) Under 65 (both spouses/RDPs) 44,550 59,917 71,442 65 or older (one spouse/RDP) 52,000 63,525 72,745 65 or older (both spouses/RDPs) 59,450 70,975 80,195 Qualifying surviving spouse/RDP Under 65 Not Applicable N/A 37,640 49,165 65 or older Not Applicable N/A 41,248 50,468 Dependent of another person – Any filing status Any age More than your standard deduction (Use the California Standard Deduction Worksheet for Dependents to figure your standard deduction.)
Step 2 : Is your adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, go to Step 3.