2021 California Tax Rate Schedules To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates. Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table. If the amount on Form 540, line 19 is Enter on Form 540, line 31 of the amount over – over – But not over – $ 0

$ 9,325 $ 0.00 + 1.00% $ 0 9,325

22,107

93.25 + 2.00% 9,325 22,107 34,892 348.89 + 4.00% 22,107 34,892 48,435 860.29 + 6.00% 34,892 48,435 61,214

1,672.87 + 8.00% 48,435 61,214 312,686 2,695.19 + 9.30% 61,214 312,686 375,221 26,082.09 + 10.30% 312,686 375,221 625,369 32,523.20 + 11.30% 375,221 625,369 AND OVER 60,789.92 + 12.30% 625,369 Schedule X – Use if your filing status is Single or Married/RDP Filing Separately

$ 0

$ 18,650

$ 0.00 + 1.00% $ 0

18,650 44,214

186.50 + 2.00% 18,650

44,214 69,784 697.78 + 4.00% 44,214 69,784 96,870

1,720.58 + 6.00% 69,784 96,870 122,428 3,345.74 + 8.00% 96,870

122,428 625,372 5,390.38 + 9.30% 122,428 625,372 750,442 52,164.17 + 10.30% 625,372 750,442 1,250,738 65,046.38 + 11.30% 750,442 1,250,738 AND OVER 121,579.83 + 12.30% 1,250,738 Schedule Y – Use if your filing status is Married/RDP Filing Jointly or Qualifying Widow(er) $ 0 $ 18,663 $ 0.00 + 1.00% $ 0 18,663

44,217

186.63 + 2.00% 18,663 44,217

56,999 697.71 + 4.00% 44,217 56,999 70,542 1,208.99 + 6.00% 56,999 70,542 83,324 2,021.57 + 8.00% 70,542 83,324 425,251 3,044.13 + 9.30% 83,324 425,251 510,303 34,843.34 + 10.30% 425,251 510,303 850,503 43,603.70 + 11.30% 510,303 850,503 AND OVER 82,046.30 + 12.30% 850,503 Schedule Z – Use if your filing status is Head of Household How to Figure Tax Using the 2021 California Tax Rate Schedules Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000. Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000. Example Your Income Step 2: They subtract the amount at the beginning of their range from their taxable income. $ 125,000 $ - 122,428 - $ 2,572 $ Step 3: They multiply the result from Step 2 by the percentage for their range. $ 2,572 $ x .0930 x $ 239.20 $ Step 4: They round the amount from Step 3 to two decimals (if necessary) and add it to the tax amount for their income range. After rounding the result, they will enter $5,630 on Form 540, line 31. $5,390.38 $ + 239.20 + $5,629.58 $ Personal Income Tax Booklet 2021 Page 93 If the amount on Form 540, line 19 is Enter on Form 540, line 31 of the amount over – over – But not over – If the amount on Form 540, line 19 is Enter on Form 540, line 31 of the amount over – over – But not over –