Line 31 – Tax

To figure your tax, use one or more of the following methods and check the matching box(es) on line 31, as applicable:

Tax Table – If your taxable income on line 19 is $100,000 or less, use the tax table . Use the correct filing status column in the tax table.

Tax Rate Schedules – If your taxable income on line 19 is over $100,000, use the tax rate schedule for your filing status.

FTB 3800 – Generally, use form FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child who was age 18 and under or a full-time student under age 24 on January 1, 2025, and who had more than $2,600 of investment income. Attach form FTB 3800 to the child’s Form 540.

FTB 3803 – If, as a parent, you elect to report your child’s interest and dividend income of more than $1,300 but less than $13,000 on your tax return, complete form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends. File a separate form FTB 3803 for each child whose income you elect to include on your Form 540. Add the amount of tax, if any, from each form FTB 3803, line 9, to the amount of your tax from the tax table or tax rate schedules and enter the result on Form 540, line 31. Attach form(s) FTB 3803 to your tax return.

To prevent possible delays in processing your tax return or refund, enter the correct tax amount on this line. To automatically figure your tax or to verify your tax calculation, use our online tax calculator. Go to ftb.ca.gov/tax-rates .

Tip : CalFile or e-file and you won’t have to do the math. Go to ftb.ca.gov and search for efile .