California Adjusted 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 17,818 33,185 44,710 65 or older 25,268 36,793 46,013 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) 35,642 51,009 62,534 65 or older (one spouse/RDP) 43,092 54,617 63,837 65 or older (both spouses/RDPs) 50,542 62,067 71,287 Qualifying surviving spouse/RDP Under 65 Not Applicable N/A 33,185 44,710 65 or older Not Applicable N/A 36,793 46,013 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 3 : If your income is less than the amounts on the chart, you may still have a filing requirement. See “Requirements for Children with Investment Income” and “Other Situations When You Must File.” Do those instructions apply to you? If yes, you have a filing requirement. If no, go to Step 4.

Step 4 : Are you married/RDP filing separately with separate property income? If no, you do not have a filing requirement. If yes, prepare a tax return. If you owe tax, you have a filing requirement.