us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1

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us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · Axiom

2025 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 If the amount on Form 540, line 19 is Form 540, line 19 is Enter on Form 540, of the over – but not over – line 31 amount over–

$ 0 $ 11,079 $ 0.00 + 1.00% $ 0 Schedule X – 11,079 26,264 110.79 + 2.00% 11,079 Use if your filing status is 26,264 41,452 414.49 + 4.00% 26,264 Single or Married/RDP Filing Separately 41,452 57,542 1,022.01 + 6.00% 41,452 57,542 72,724 1,987.41 + 8.00% 57,542 72,724 371,479 3,201.97 + 9.30% 72,724 371,479 445,771 30,986.19 + 10.30% 371,479 445,771 742,953 38,638.27 + 11.30% 445,771 742,953 AND OVER 72,219.84 + 12.30% 742,953

If the amount on Form 540, If the amount on Form 540, line Enter on Form 540, line 31 of the amount over– line 19 is over – 19 is, but not over – $ 0 $ 22,158 $ 0.00 + 1.00% $ 0 Schedule Y – 22,158 52,528 221.58 + 2.00% 22,158 Use if your filing status is 52,528 82,904 828.98 + 4.00% 52,528 Married/RDP Filing Jointly or Qualifying 82,904 115,084 2,044.02 + 6.00% 82,904 Surviving Spouse/RDP 115,084 145,448 3,974.82 + 8.00% 115,084 145,448 742,958 6,403.94 + 9.30% 145,448 742,958 891,542 61,972.37 + 10.30% 742,958 891,542 1,485,906 77,276.52 + 11.30% 891,542 1,485,906 AND OVER 144,439.65 + 12.30% 1,485,906

If the amount on Form 540, If the amount on Form 540, line Enter on Form 540, line 31 of the amount over– line 19 is over – 19 is, but not over – $ 0 $ 22,173 $ 0.00 + 1.00% $ 0 Schedule Z – 22,173 52,530 221.73 + 2.00% 22,173 Use if your filing status is 52,530 67,716 828.87 + 4.00% 52,530 Head of Household 67,716 83,805 1,436.31 + 6.00% 67,716 83,805 98,990 2,401.65 + 8.00% 83,805 98,990 505,208 3,616.45 + 9.30% 98,990 505,208 606,251 41,394.72 + 10.30% 505,208 606,251 1,010,417 51,802.15 + 11.30% 606,251 1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417

How to Figure Tax Using the 2025 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 $ 125,000 $ their taxable income Minus 115,084 Minus Equals $ 9,916 $

Step 3: They multiply the result from Step 2 by the percentage for $ 9,916 $ their range. Times .08 Times EqualsEquals$793.28 $

Step 4: They round the amount from Step 3 to two decimals (if $3,974.82 $ necessary) and add it to the tax amount for their income Plus 793.28 Plus range. After rounding the result, they will enter $4,768 on Equals4,768.10 $ Form 540, line 31.

Personal Income Tax Booklet 2025

in view

Whole section

Encodings · 24

Encoded from this provision

us-ca/policy/income_tax/pilot_liability_pipeline

ca_pit_pilot_rate_schedule_thresholdus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 California Tax Rate Schedules, exclusive applicability threshold

name: ca_pit_pilot_rate_schedule_threshold
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2025 California Tax Rate Schedules, exclusive applicability threshold
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            Use only if your taxable income on Form 540, line 19 is more than
            $100,000.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '100000'

ca_pit_pilot_schedule_x_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule X, cumulative base tax within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_x_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_x_bracket
source: 2025 Schedule X, cumulative base tax within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule X
            row_key: amount over
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 3201.97
      '1': 30986.19
      '2': 38638.27

ca_pit_pilot_schedule_x_floorus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule X, excess-over floors within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_x_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_x_bracket
source: 2025 Schedule X, excess-over floors within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule X
            row_key: amount over
            column_key: amount over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 72724
      '1': 371479
      '2': 445771
      '3': 742953

ca_pit_pilot_schedule_x_rateus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule X, marginal rates within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_x_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ca_pit_pilot_schedule_x_bracket
source: 2025 Schedule X, marginal rates within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule X
            row_key: amount over
            column_key: rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.093
      '1': 0.103
      '2': 0.113
      '3': 0.123

ca_pit_pilot_schedule_x_upperus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule X, upper bounds within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_x_upper
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_x_bracket
source: 2025 Schedule X, upper bounds within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule X
            row_key: amount over
            column_key: but not over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 371479
      '1': 445771
      '2': 742953

ca_pit_pilot_schedule_y_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Y, cumulative base tax within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_y_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_y_bracket
source: 2025 Schedule Y, cumulative base tax within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Y
            row_key: amount over
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 2044.02
      '1': 3974.82
      '2': 6403.94
      '3': 61972.37
      '4': 77276.52

ca_pit_pilot_schedule_y_floorus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Y, excess-over floors within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_y_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_y_bracket
source: 2025 Schedule Y, excess-over floors within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Y
            row_key: amount over
            column_key: amount over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 82904
      '1': 115084
      '2': 145448
      '3': 742958
      '4': 891542
      '5': 1485906

ca_pit_pilot_schedule_y_rateus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Y, marginal rates within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_y_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ca_pit_pilot_schedule_y_bracket
source: 2025 Schedule Y, marginal rates within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Y
            row_key: amount over
            column_key: rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.06
      '1': 0.08
      '2': 0.093
      '3': 0.103
      '4': 0.113
      '5': 0.123

ca_pit_pilot_schedule_y_upperus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Y, upper bounds within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_y_upper
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_y_bracket
source: 2025 Schedule Y, upper bounds within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Y
            row_key: amount over
            column_key: but not over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 115084
      '1': 145448
      '2': 742958
      '3': 891542
      '4': 1485906

ca_pit_pilot_schedule_z_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Z, cumulative base tax within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_z_base
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_z_bracket
source: 2025 Schedule Z, cumulative base tax within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Z
            row_key: amount over
            column_key: base tax
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 3616.45
      '1': 41394.72
      '2': 51802.15

ca_pit_pilot_schedule_z_floorus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Z, excess-over floors within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_z_floor
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_z_bracket
source: 2025 Schedule Z, excess-over floors within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Z
            row_key: amount over
            column_key: amount over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 98990
      '1': 505208
      '2': 606251
      '3': 1010417

ca_pit_pilot_schedule_z_rateus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Z, marginal rates within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_z_rate
kind: parameter
dtype: Rate
period: Year
indexed_by: ca_pit_pilot_schedule_z_bracket
source: 2025 Schedule Z, marginal rates within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Z
            row_key: amount over
            column_key: rate
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 0.093
      '1': 0.103
      '2': 0.113
      '3': 0.123

ca_pit_pilot_schedule_z_upperus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · parameter

2025 Schedule Z, upper bounds within the greater-than-$100,000 branch

name: ca_pit_pilot_schedule_z_upper
kind: parameter
dtype: Money
period: Year
unit: USD
indexed_by: ca_pit_pilot_schedule_z_bracket
source: 2025 Schedule Z, upper bounds within the greater-than-$100,000 branch
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].values
        kind: parameter_table
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          table:
            header: Schedule Z
            row_key: amount over
            column_key: but not over
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    values:
      '0': 505208
      '1': 606251
      '2': 1010417

ca_pit_pilot_estimated_tax_rate_schedule_amountus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2026 estimated-tax worksheet line 4, greater-than-$100,000 resident rate-schedule branch

name: ca_pit_pilot_estimated_tax_rate_schedule_amount
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  2026 estimated-tax worksheet line 4, greater-than-$100,000 resident
  rate-schedule branch
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ca/form/individual-income-tax/2026/540-es-instructions/document-1
          excerpt: >-
            4 Tax. Figure your tax on the amount on line 3 using the 2025 tax
            table for Form 540 or Form 540NR.
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            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.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ca_pit_pilot_rate_schedule_applicable:
          if ca_pit_pilot_filing_status_joint_or_qualifying_surviving_spouse:
              ca_pit_pilot_schedule_y_tax
          else:
              if ca_pit_pilot_filing_status_head_of_household:
                  ca_pit_pilot_schedule_z_tax
              else:
                  ca_pit_pilot_schedule_x_tax
      else:
          0

ca_pit_pilot_rate_schedule_applicableus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 California Tax Rate Schedules, mandatory greater-than-$100,000 scope

name: ca_pit_pilot_rate_schedule_applicable
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: 2025 California Tax Rate Schedules, mandatory greater-than-$100,000 scope
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            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.
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      ca_pit_pilot_completed_taxable_income >
      ca_pit_pilot_rate_schedule_threshold

ca_pit_pilot_schedule_x_bracketus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule X, bracket selection above $100,000

name: ca_pit_pilot_schedule_x_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 2025 Schedule X, bracket selection above $100,000
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: Schedule X
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_x_upper[0]: 0

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_x_upper[1]: 1

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_x_upper[2]: 2

      else: 3

ca_pit_pilot_schedule_x_taxus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 California Tax Rate Schedule X, incorporated by the 2026 estimated-tax worksheet

name: ca_pit_pilot_schedule_x_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 California Tax Rate Schedule X, incorporated by the 2026 estimated-tax
  worksheet
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            Schedule X – 11,079 26,264 110.79 + 2.00% 11,079 Use if your filing
            status is 26,264 41,452 414.49 + 4.00% 26,264 Single or Married/RDP
            Filing Separately 41,452 57,542 1,022.01 + 6.00% 41,452 57,542
            72,724 1,987.41 + 8.00% 57,542 72,724 371,479 3,201.97 + 9.30%
            72,724 371,479 445,771 30,986.19 + 10.30% 371,479 445,771 742,953
            38,638.27 + 11.30% 445,771 742,953 AND OVER 72,219.84 + 12.30%
            742,953
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_x_upper[2]:
          ca_pit_pilot_schedule_x_base[ca_pit_pilot_schedule_x_bracket]
          + ca_pit_pilot_schedule_x_rate[ca_pit_pilot_schedule_x_bracket]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_x_floor[ca_pit_pilot_schedule_x_bracket])
      else:
          ca_pit_pilot_schedule_x_top_bracket_base
          + ca_pit_pilot_schedule_x_rate[3]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_x_floor[3])

ca_pit_pilot_schedule_x_top_bracket_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule X, published 12.3% bracket base reconstructed at the schedule's cent precision

name: ca_pit_pilot_schedule_x_top_bracket_base
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 Schedule X, published 12.3% bracket base reconstructed at the schedule's
  cent precision
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: 742,953 AND OVER 72,219.84 + 12.30% 742,953
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ca_pit_pilot_schedule_x_base[2]
      + ca_pit_pilot_schedule_x_rate[2]
      * (ca_pit_pilot_schedule_x_floor[3] - ca_pit_pilot_schedule_x_floor[2])

ca_pit_pilot_schedule_y_bracketus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule Y, bracket selection above $100,000

name: ca_pit_pilot_schedule_y_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 2025 Schedule Y, bracket selection above $100,000
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: Schedule Y
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[0]: 0

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[1]: 1

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[2]: 2

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[3]: 3

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[4]: 4

      else: 5

ca_pit_pilot_schedule_y_taxus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 California Tax Rate Schedule Y, incorporated by the 2026 estimated-tax worksheet

name: ca_pit_pilot_schedule_y_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 California Tax Rate Schedule Y, incorporated by the 2026 estimated-tax
  worksheet
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            Schedule Y – 22,158 52,528 221.58 + 2.00% 22,158 Use if your filing
            status is 52,528 82,904 828.98 + 4.00% 52,528 Married/RDP Filing
            Jointly or Qualifying 82,904 115,084 2,044.02 + 6.00% 82,904
            Surviving Spouse/RDP 115,084 145,448 3,974.82 + 8.00% 115,084
            145,448 742,958 6,403.94 + 9.30% 145,448 742,958 891,542 61,972.37 +
            10.30% 742,958 891,542 1,485,906 77,276.52 + 11.30% 891,542
            1,485,906 AND OVER 144,439.65 + 12.30% 1,485,906
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_y_upper[4]:
          ca_pit_pilot_schedule_y_base[ca_pit_pilot_schedule_y_bracket]
          + ca_pit_pilot_schedule_y_rate[ca_pit_pilot_schedule_y_bracket]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_y_floor[ca_pit_pilot_schedule_y_bracket])
      else:
          ca_pit_pilot_schedule_y_top_bracket_base
          + ca_pit_pilot_schedule_y_rate[5]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_y_floor[5])

ca_pit_pilot_schedule_y_top_bracket_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule Y, published 12.3% bracket base reconstructed at the schedule's cent precision

name: ca_pit_pilot_schedule_y_top_bracket_base
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 Schedule Y, published 12.3% bracket base reconstructed at the schedule's
  cent precision
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: 1,485,906 AND OVER 144,439.65 + 12.30% 1,485,906
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ca_pit_pilot_schedule_y_base[4]
      + ca_pit_pilot_schedule_y_rate[4]
      * (ca_pit_pilot_schedule_y_floor[5] - ca_pit_pilot_schedule_y_floor[4])

ca_pit_pilot_schedule_z_bracketus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule Z, bracket selection above $100,000

name: ca_pit_pilot_schedule_z_bracket
kind: derived
entity: TaxUnit
dtype: Integer
period: Year
source: 2025 Schedule Z, bracket selection above $100,000
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: Schedule Z
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_z_upper[0]: 0

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_z_upper[1]: 1

      else: if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_z_upper[2]: 2

      else: 3

ca_pit_pilot_schedule_z_taxus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 California Tax Rate Schedule Z, incorporated by the 2026 estimated-tax worksheet

name: ca_pit_pilot_schedule_z_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 California Tax Rate Schedule Z, incorporated by the 2026 estimated-tax
  worksheet
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: >-
            Schedule Z – 22,173 52,530 221.73 + 2.00% 22,173 Use if your filing
            status is 52,530 67,716 828.87 + 4.00% 52,530 Head of Household
            67,716 83,805 1,436.31 + 6.00% 67,716 83,805 98,990 2,401.65 + 8.00%
            83,805 98,990 505,208 3,616.45 + 9.30% 98,990 505,208 606,251
            41,394.72 + 10.30% 505,208 606,251 1,010,417 51,802.15 + 11.30%
            606,251 1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ca_pit_pilot_completed_taxable_income <=
      ca_pit_pilot_schedule_z_upper[2]:
          ca_pit_pilot_schedule_z_base[ca_pit_pilot_schedule_z_bracket]
          + ca_pit_pilot_schedule_z_rate[ca_pit_pilot_schedule_z_bracket]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_z_floor[ca_pit_pilot_schedule_z_bracket])
      else:
          ca_pit_pilot_schedule_z_top_bracket_base
          + ca_pit_pilot_schedule_z_rate[3]
          * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_z_floor[3])

ca_pit_pilot_schedule_z_top_bracket_baseus-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1 · derived

2025 Schedule Z, published 12.3% bracket base reconstructed at the schedule's cent precision

name: ca_pit_pilot_schedule_z_top_bracket_base
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
rounding: half_up
source: >-
  2025 Schedule Z, published 12.3% bracket base reconstructed at the schedule's
  cent precision
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: >-
            us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
          excerpt: 1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      ca_pit_pilot_schedule_z_base[2]
      + ca_pit_pilot_schedule_z_rate[2]
      * (ca_pit_pilot_schedule_z_floor[3] - ca_pit_pilot_schedule_z_floor[2])

▸rulespec code

Shown source

policies/income_tax

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Rules

ca_pit_pilot_rate_schedule_threshold

Parameter

source: 2025 California Tax Rate Schedules, exclusive applicability threshold

- name: ca_pit_pilot_rate_schedule_threshold
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2025 California Tax Rate Schedules, exclusive applicability threshold
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: Use only if your taxable income on Form 540, line 19 is more than $100,000.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '100000'

ca_pit_pilot_schedule_x_base

Parameter

source: 2025 Schedule X, cumulative base tax within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_x_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_x_bracket
  source: 2025 Schedule X, cumulative base tax within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule X
              row_key: amount over
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 3201.97
        '1': 30986.19
        '2': 38638.27

ca_pit_pilot_schedule_x_floor

Parameter

source: 2025 Schedule X, excess-over floors within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_x_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_x_bracket
  source: 2025 Schedule X, excess-over floors within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule X
              row_key: amount over
              column_key: amount over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 72724
        '1': 371479
        '2': 445771
        '3': 742953

ca_pit_pilot_schedule_x_rate

Parameter

source: 2025 Schedule X, marginal rates within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_x_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ca_pit_pilot_schedule_x_bracket
  source: 2025 Schedule X, marginal rates within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule X
              row_key: amount over
              column_key: rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.093
        '1': 0.103
        '2': 0.113
        '3': 0.123

ca_pit_pilot_schedule_x_upper

Parameter

source: 2025 Schedule X, upper bounds within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_x_upper
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_x_bracket
  source: 2025 Schedule X, upper bounds within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule X
              row_key: amount over
              column_key: but not over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 371479
        '1': 445771
        '2': 742953

ca_pit_pilot_schedule_y_base

Parameter

source: 2025 Schedule Y, cumulative base tax within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_y_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_y_bracket
  source: 2025 Schedule Y, cumulative base tax within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Y
              row_key: amount over
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 2044.02
        '1': 3974.82
        '2': 6403.94
        '3': 61972.37
        '4': 77276.52

ca_pit_pilot_schedule_y_floor

Parameter

source: 2025 Schedule Y, excess-over floors within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_y_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_y_bracket
  source: 2025 Schedule Y, excess-over floors within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Y
              row_key: amount over
              column_key: amount over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 82904
        '1': 115084
        '2': 145448
        '3': 742958
        '4': 891542
        '5': 1485906

ca_pit_pilot_schedule_y_rate

Parameter

source: 2025 Schedule Y, marginal rates within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_y_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ca_pit_pilot_schedule_y_bracket
  source: 2025 Schedule Y, marginal rates within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Y
              row_key: amount over
              column_key: rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.06
        '1': 0.08
        '2': 0.093
        '3': 0.103
        '4': 0.113
        '5': 0.123

ca_pit_pilot_schedule_y_upper

Parameter

source: 2025 Schedule Y, upper bounds within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_y_upper
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_y_bracket
  source: 2025 Schedule Y, upper bounds within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Y
              row_key: amount over
              column_key: but not over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 115084
        '1': 145448
        '2': 742958
        '3': 891542
        '4': 1485906

ca_pit_pilot_schedule_z_base

Parameter

source: 2025 Schedule Z, cumulative base tax within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_z_base
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_z_bracket
  source: 2025 Schedule Z, cumulative base tax within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Z
              row_key: amount over
              column_key: base tax
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 3616.45
        '1': 41394.72
        '2': 51802.15

ca_pit_pilot_schedule_z_floor

Parameter

source: 2025 Schedule Z, excess-over floors within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_z_floor
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_z_bracket
  source: 2025 Schedule Z, excess-over floors within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Z
              row_key: amount over
              column_key: amount over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 98990
        '1': 505208
        '2': 606251
        '3': 1010417

ca_pit_pilot_schedule_z_rate

Parameter

source: 2025 Schedule Z, marginal rates within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_z_rate
  kind: parameter
  dtype: Rate
  period: Year
  indexed_by: ca_pit_pilot_schedule_z_bracket
  source: 2025 Schedule Z, marginal rates within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Z
              row_key: amount over
              column_key: rate
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 0.093
        '1': 0.103
        '2': 0.113
        '3': 0.123

ca_pit_pilot_schedule_z_upper

Parameter

source: 2025 Schedule Z, upper bounds within the greater-than-$100,000 branch

- name: ca_pit_pilot_schedule_z_upper
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  indexed_by: ca_pit_pilot_schedule_z_bracket
  source: 2025 Schedule Z, upper bounds within the greater-than-$100,000 branch
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].values
          kind: parameter_table
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            table:
              header: Schedule Z
              row_key: amount over
              column_key: but not over
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      values:
        '0': 505208
        '1': 606251
        '2': 1010417

ca_pit_pilot_estimated_tax_rate_schedule_amount

Derived

source: 2026 estimated-tax worksheet line 4, greater-than-$100,000 resident rate-schedule branch

- name: ca_pit_pilot_estimated_tax_rate_schedule_amount
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 estimated-tax worksheet line 4, greater-than-$100,000 resident rate-schedule branch
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2026/540-es-instructions/document-1
            excerpt: >-
              4 Tax. Figure your tax on the amount on line 3 using the 2025 tax table for Form 540
              or Form 540NR.
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: >-
              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.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_rate_schedule_applicable:
            if ca_pit_pilot_filing_status_joint_or_qualifying_surviving_spouse:
                ca_pit_pilot_schedule_y_tax
            else:
                if ca_pit_pilot_filing_status_head_of_household:
                    ca_pit_pilot_schedule_z_tax
                else:
                    ca_pit_pilot_schedule_x_tax
        else:
            0

ca_pit_pilot_rate_schedule_applicable

Derived

source: 2025 California Tax Rate Schedules, mandatory greater-than-$100,000 scope

- name: ca_pit_pilot_rate_schedule_applicable
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 2025 California Tax Rate Schedules, mandatory greater-than-$100,000 scope
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: >-
              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.
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: ca_pit_pilot_completed_taxable_income > ca_pit_pilot_rate_schedule_threshold

ca_pit_pilot_schedule_x_bracket

Derived

source: 2025 Schedule X, bracket selection above $100,000

- name: ca_pit_pilot_schedule_x_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 2025 Schedule X, bracket selection above $100,000
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: Schedule X
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_x_upper[0]: 0
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_x_upper[1]: 1
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_x_upper[2]: 2
        else: 3

ca_pit_pilot_schedule_x_tax

Derived

source: 2025 California Tax Rate Schedule X, incorporated by the 2026 estimated-tax worksheet

- name: ca_pit_pilot_schedule_x_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 California Tax Rate Schedule X, incorporated by the 2026 estimated-tax worksheet
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: >-
              Schedule X – 11,079 26,264 110.79 + 2.00% 11,079 Use if your filing status is 26,264
              41,452 414.49 + 4.00% 26,264 Single or Married/RDP Filing Separately 41,452 57,542
              1,022.01 + 6.00% 41,452 57,542 72,724 1,987.41 + 8.00% 57,542 72,724 371,479 3,201.97
              + 9.30% 72,724 371,479 445,771 30,986.19 + 10.30% 371,479 445,771 742,953 38,638.27 +
              11.30% 445,771 742,953 AND OVER 72,219.84 + 12.30% 742,953
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_x_upper[2]:
            ca_pit_pilot_schedule_x_base[ca_pit_pilot_schedule_x_bracket]
            + ca_pit_pilot_schedule_x_rate[ca_pit_pilot_schedule_x_bracket]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_x_floor[ca_pit_pilot_schedule_x_bracket])
        else:
            ca_pit_pilot_schedule_x_top_bracket_base
            + ca_pit_pilot_schedule_x_rate[3]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_x_floor[3])

ca_pit_pilot_schedule_x_top_bracket_base

Derived

source: 2025 Schedule X, published 12.3% bracket base reconstructed at the schedule's cent precision

- name: ca_pit_pilot_schedule_x_top_bracket_base
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 Schedule X, published 12.3% bracket base reconstructed at the schedule's cent precision
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: 742,953 AND OVER 72,219.84 + 12.30% 742,953
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ca_pit_pilot_schedule_x_base[2]
        + ca_pit_pilot_schedule_x_rate[2]
        * (ca_pit_pilot_schedule_x_floor[3] - ca_pit_pilot_schedule_x_floor[2])

ca_pit_pilot_schedule_y_bracket

Derived

source: 2025 Schedule Y, bracket selection above $100,000

- name: ca_pit_pilot_schedule_y_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 2025 Schedule Y, bracket selection above $100,000
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: Schedule Y
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[0]: 0
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[1]: 1
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[2]: 2
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[3]: 3
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[4]: 4
        else: 5

ca_pit_pilot_schedule_y_tax

Derived

source: 2025 California Tax Rate Schedule Y, incorporated by the 2026 estimated-tax worksheet

- name: ca_pit_pilot_schedule_y_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 California Tax Rate Schedule Y, incorporated by the 2026 estimated-tax worksheet
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: >-
              Schedule Y – 22,158 52,528 221.58 + 2.00% 22,158 Use if your filing status is 52,528
              82,904 828.98 + 4.00% 52,528 Married/RDP Filing Jointly or Qualifying 82,904 115,084
              2,044.02 + 6.00% 82,904 Surviving Spouse/RDP 115,084 145,448 3,974.82 + 8.00% 115,084
              145,448 742,958 6,403.94 + 9.30% 145,448 742,958 891,542 61,972.37 + 10.30% 742,958
              891,542 1,485,906 77,276.52 + 11.30% 891,542 1,485,906 AND OVER 144,439.65 + 12.30%
              1,485,906
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_y_upper[4]:
            ca_pit_pilot_schedule_y_base[ca_pit_pilot_schedule_y_bracket]
            + ca_pit_pilot_schedule_y_rate[ca_pit_pilot_schedule_y_bracket]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_y_floor[ca_pit_pilot_schedule_y_bracket])
        else:
            ca_pit_pilot_schedule_y_top_bracket_base
            + ca_pit_pilot_schedule_y_rate[5]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_y_floor[5])

ca_pit_pilot_schedule_y_top_bracket_base

Derived

source: 2025 Schedule Y, published 12.3% bracket base reconstructed at the schedule's cent precision

- name: ca_pit_pilot_schedule_y_top_bracket_base
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 Schedule Y, published 12.3% bracket base reconstructed at the schedule's cent precision
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: 1,485,906 AND OVER 144,439.65 + 12.30% 1,485,906
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ca_pit_pilot_schedule_y_base[4]
        + ca_pit_pilot_schedule_y_rate[4]
        * (ca_pit_pilot_schedule_y_floor[5] - ca_pit_pilot_schedule_y_floor[4])

ca_pit_pilot_schedule_z_bracket

Derived

source: 2025 Schedule Z, bracket selection above $100,000

- name: ca_pit_pilot_schedule_z_bracket
  kind: derived
  entity: TaxUnit
  dtype: Integer
  period: Year
  source: 2025 Schedule Z, bracket selection above $100,000
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: Schedule Z
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_z_upper[0]: 0
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_z_upper[1]: 1
        else: if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_z_upper[2]: 2
        else: 3

ca_pit_pilot_schedule_z_tax

Derived

source: 2025 California Tax Rate Schedule Z, incorporated by the 2026 estimated-tax worksheet

- name: ca_pit_pilot_schedule_z_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 California Tax Rate Schedule Z, incorporated by the 2026 estimated-tax worksheet
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: >-
              Schedule Z – 22,173 52,530 221.73 + 2.00% 22,173 Use if your filing status is 52,530
              67,716 828.87 + 4.00% 52,530 Head of Household 67,716 83,805 1,436.31 + 6.00% 67,716
              83,805 98,990 2,401.65 + 8.00% 83,805 98,990 505,208 3,616.45 + 9.30% 98,990 505,208
              606,251 41,394.72 + 10.30% 505,208 606,251 1,010,417 51,802.15 + 11.30% 606,251
              1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ca_pit_pilot_completed_taxable_income <= ca_pit_pilot_schedule_z_upper[2]:
            ca_pit_pilot_schedule_z_base[ca_pit_pilot_schedule_z_bracket]
            + ca_pit_pilot_schedule_z_rate[ca_pit_pilot_schedule_z_bracket]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_z_floor[ca_pit_pilot_schedule_z_bracket])
        else:
            ca_pit_pilot_schedule_z_top_bracket_base
            + ca_pit_pilot_schedule_z_rate[3]
            * (ca_pit_pilot_completed_taxable_income - ca_pit_pilot_schedule_z_floor[3])

ca_pit_pilot_schedule_z_top_bracket_base

Derived

source: 2025 Schedule Z, published 12.3% bracket base reconstructed at the schedule's cent precision

- name: ca_pit_pilot_schedule_z_top_bracket_base
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  rounding: half_up
  source: 2025 Schedule Z, published 12.3% bracket base reconstructed at the schedule's cent precision
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ca/form/individual-income-tax/2025/540-tax-rate-schedules/document-1
            excerpt: 1,010,417 AND OVER 97,472.91 + 12.30% 1,010,417
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        ca_pit_pilot_schedule_z_base[2]
        + ca_pit_pilot_schedule_z_rate[2]
        * (ca_pit_pilot_schedule_z_floor[3] - ca_pit_pilot_schedule_z_floor[2])