California State Tax Return

California's Official Website http://taxes.ca.gov/
Refund Status Hotline1-800-338-0505 (in U.S.)
1-916-845-6500 (Outside U.S.)
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California

California Individual Income Tax Provisions

Using the federal income tax guidelines as a base for determining state tax, California assesses individual income tax to its residents through a joint filing system. One of three options, a joint system adds the incomes of both spouses and taxes the final amount as a single income. As of 2013, California is one of 16 states that recognize same-sex married couples for income tax purposes, as well as registered domestic partners. These taxpayers are treated the same as opposite-sex married couples and are subject to the same regulations.

Like many other states, California uses the federal AGI to determine a tax base for the state income tax, although there are certain differences that may occur regarding what income is included in taxation and what deductions are available.

Exemptions

The following income items are exempt from inclusion in state taxes, which differs from the federal law:

  • Interest and dividends from U.S. Government bonds
  • Unemployment Compensation
  • Social Security Benefits
  • Distributions from Health Savings Accounts
  • State lottery winnings
  • Rewards from crime hotlines
  • Beverage recycling income
  • Water and energy rebates
  • Compensation from the Paid Family Leave Program

Deductions

There are some differences in the way California handles deductions in comparison to the federal guidelines as well. The standard deduction for single filers or those who file married, single is $3,906 where joint couples, head of household, and qualifying widow(er) receive $7,812 in a standard deduction.

Some of the major differences in deductions for state income tax are:

  • Medical and dental expenses are deductible over 7.5% of federal AGI
  • State and local taxes, including sales and income tax are not deductible
  • Deductions for retirement contributions are limited to 50% AGI with carryover provision
  • Lottery losses are not deductible
  • Income limitations exist for total deduction amounts
  • Educator expenses are not deductible at the state level

2017 California Tax Rates

If taxable income more than - but not over - the tax is:
$0 $8,015 1% of the amount over $0
$8,015 $19,001 $80.15 plus 2% of the amount over $8,015
$19,001 $29,989 $299.87 plus 4% of the amount over $19,001
$29,989 $41,629 $739.39 plus 6% of the amount over $29,989
$41,629 $52,612 $1,437.79 plus 8% of the amount over $41,629
$52,612 $268,750 $2,316.43 plus 9.3% of the amount over $52,612
$268,750 $322,499 $22,417.26 plus 10.3% of the amount over $268,750
$322,499 $537,498 $27,953.41 plus 11.3% of the amount over $322,499
$537,498 - $52,248.30 plus 12.3% of the amount over $537,498
If taxable income more than - but not over - the tax is:
$0 $16,030 1% of the amount over $0
$16,030 $38,002 $160.30 plus 2% of the amount over $16,030
$38,002 $59,978 $599.74 plus 4% of the amount over $38,002
$59,978 $83,258 $1,478.78 plus 6% of the amount over $59,978
$83,258 $105,224 $2,875.58 plus 8% of the amount over $83,258
$105,224 $537,500 $4,632.86 plus 9.3% of the amount over $105,224
$537,500 $644,998 $44,834.53 plus 10.3% of the amount over $537,500
$644,998 $1,074,996 $55,906.82 plus 11.3% of the amount over $644,998
$1,074,996 - $104,496.60 plus 12.3% of the amount over $1,074,996
If taxable income more than - but not over - the tax is:
$0 $8,015 1% of the amount over $0
$8,015 $19,001 $80.15 plus 2% of the amount over $8,015
$19,001 $29,989 $299.87 plus 4% of the amount over $19,001
$29,989 $41,629 $739.39 plus 6% of the amount over $29,989
$41,629 $52,612 $1,437.79 plus 8% of the amount over $41,629
$52,612 $268,750 $2,316.43 plus 9.3% of the amount over $52,612
$268,750 $322,499 $22,417.26 plus 10.3% of the amount over $268,750
$322,499 $537,498 $27,953.41 plus 11.3% of the amount over $322,499
$537,498 - $52,248.30 plus 12.3% of the amount over $537,498
If taxable income more than - but not over - the tax is:
$0 $16,040 1% of the amount over $0
$16,040 $38,003 $160.40 plus 2% of the amount over $16,040
$38,003 $48,990 $599.66 plus 4% of the amount over $38,003
$48,990 $60,630 $1,039.14 plus 6% of the amount over $48,990
$60,630 $71,615 $1,737.54 plus 8% of the amount over $60,630
$71,615 $365,499 $2,616.34 plus 9.3% of the amount over $71,615
$365,499 $438,599 $29,947.55 plus 10.3% of the amount over $365,499
$438,599 $730,997 $37,476.85 plus 11.3% of the amount over $438,599
$730,997 - $70,517.83 plus 12.3% of the amount over $730,997

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CA Counties CA Cities
AlamedaAlameda, Albany, Berkeley, Castro Valley, Dublin, Emeryville, Fremont, Hayward, Livermore, Newark, Oakland, Piedmont, Pleasanton, San Leandro, San Lorenzo, Sunol, Union City
AlpineKirkwood, Markleeville
AmadorAmador City, Drytown, Fiddletown, Ione, Jackson, Kit Carson, Martell, Pine Grove, Pioneer, Plymouth, River Pines, Sutter Creek, Volcano
ButteBangor, Berry Creek, Biggs, Chico, Clipper Mills, Durham, Feather Falls, Forbestown, Forest Ranch, Gridley, Magalia, Nelson, Oroville, Palermo, Paradise, Richvale, Stirling City
CalaverasAltaville, Angels Camp, Arnold, Avery, Burson, Campo Seco, Copperopolis, Douglas Flat, Glencoe, Hathaway Pines, Mokelumne Hill, Mountain Ranch, Murphys, Rail Road Flat, San Andreas, Sheep Ranch, Vallecito, Valley Springs, Wallace, West Point, Wilseyville
ColusaArbuckle, College City, Colusa, Grimes, Maxwell, Princeton, Stonyford, Williams
Contra CostaAlamo, Antioch, Bethel Island, Brentwood, Byron, Canyon, Clayton, Concord, Crockett, Danville, Diablo, El Cerrito, El Sobrante, Hercules, Knightsen, Lafayette, Martinez, Moraga, Oakley, Orinda, Pinole, Pittsburg, Pleasant Hill, Port Costa, Richmond, Rodeo, San Pablo, San Ramon, Walnut Creek
Del NorteCrescent City, Fort Dick, Gasquet, Klamath, Smith River
El DoradoCamino, Coloma, Cool, Diamond Springs, Echo Lake, El Dorado, El Dorado Hills, Garden Valley, Georgetown, Greenwood, Grizzly Flats, Kyburz, Lotus, Mount Aukum, Pilot Hill, Placerville, Pollock Pines, Rescue, Shingle Springs, Somerset, South Lake Tahoe, Tahoma, Twin Bridges
FresnoAuberry, Big Creek, Biola, Burrel, Cantua Creek, Caruthers, Clovis, Coalinga, Del Rey, Dunlap, Firebaugh, Five Points, Fowler, Fresno, Friant, Helm, Hume, Huron, Kerman, Kingsburg, Lakeshore, Laton, Mendota, Miramonte, Mono Hot Springs, Orange Cove, Parlier, Piedra, Prather, Raisin, Reedley, Riverdale, San Joaquin, Sanger, Selma, Shaver Lake, Squaw Valley, Tollhouse, Tranquillity
GlennArtois, Butte City, Elk Creek, Glenn, Hamilton City, Orland, Willows
HumboldtAlderpoint, Arcata, Bayside, Blocksburg, Blue Lake, Bridgeville, Carlotta, Cutten, Eureka, Ferndale, Fields Landing, Fortuna, Garberville, Honeydew, Hoopa, Hydesville, Kneeland, Korbel, Loleta, McKinleyville, Miranda, Myers Flat, Orick, Orleans, Petrolia, Phillipsville, Redcrest, Redway, Rio Dell, Samoa, Scotia, Trinidad, Weott, Whitethorn, Willow Creek
ImperialBard, Brawley, Calexico, Calipatria, El Centro, Heber, Holtville, Imperial, Niland, Ocotillo, Palo Verde, Salton City, Seeley, Westmorland, Winterhaven
InyoBig Pine, Bishop, Darwin, Death Valley, Independence, Keeler, Little Lake, Lone Pine, Olancha, Shoshone, Tecopa
KernArvin, Bakersfield, Bodfish, Boron, Buttonwillow, Caliente, California City, Cantil, Delano, Edison, Edwards, Fellows, Frazier Park, Glennville, Inyokern, Johannesburg, Keene, Kernville, Lake Isabella, Lamont, Lebec, Lost Hills, Maricopa, McFarland, McKittrick, Mojave, Onyx, Randsburg, Ridgecrest, Rosamond, Shafter, Taft, Tehachapi, Tupman, Wasco, Weldon, Wofford Heights, Woody
KingsArmona, Avenal, Corcoran, Hanford, Kettleman City, Lemoore, Stratford
LakeClearlake, Clearlake Oaks, Clearlake Park, Cobb, Finley, Glenhaven, Kelseyville, Lakeport, Lower Lake, Lucerne, Middletown, Nice, Upper Lake, Witter Springs
LassenBieber, Doyle, Herlong, Janesville, Litchfield, Madeline, Milford, Nubieber, Ravendale, Standish, Susanville, Termo, Wendel, Westwood
Los AngelesActon, Agoura Hills, Alhambra, Altadena, Arcadia, Artesia, Avalon, Azusa, Baldwin Park, Bell, Bell Gardens, Bellflower, Beverly Hills, Burbank, Calabasas, Canoga Park, Canyon Country, Carson, Castaic, Cerritos, Chatsworth, City of Industry, Claremont, Compton, Covina, Culver City, Diamond Bar, Downey, Duarte, El Monte, El Segundo, Encino, Gardena, Glendale, Glendora, Granada Hills, Hacienda Heights, Harbor City, Hawaiian Gardens, Hawthorne, Hermosa Beach, Huntington Park, Inglewood, La Canada Flintrid, La Crescenta, La Mirada, La Puente, La Verne, Lake Hughes, Lakewood, Lancaster, Lawndale, Littlerock, Llano, Lomita, Long Beach, Los Angeles, Lynwood, Malibu, Manhattan Beach, Marina del Rey, Maywood, Mission Hills, Monrovia, Montebello, Monterey Park, Montrose, Mount Baldy, Mount Wilson, Newhall, North Hills, North Hollywood, Northridge, Norwalk, Pacific Palisades, Pacoima, Palmdale, Palos Verdes Penin, Panorama City, Paramount, Pasadena, Pearblossom, Pico Rivera, Playa del Rey, Pomona, Rancho Palos Verde, Redondo Beach, Reseda, Rosemead, Rowland Heights, San Dimas, San Fernando, San Gabriel, San Marino, San Pedro, Santa Clarita, Santa Fe Springs, Santa Monica, Sherman Oaks, Sierra Madre, South El Monte, South Gate, South Pasadena, Stevenson Ranch, Studio City, Sun Valley, Sunland, Sylmar, Tarzana, Temple City, Toluca Lake, Topanga, Torrance, Tujunga, Universal City, Valencia, Valley Village, Valyermo, Van Nuys, Venice, Verdugo City, Walnut, West Covina, West Hills, West Hollywood, Westlake Village, Whittier, Wilmington, Winnetka, Woodland Hills
MaderaAhwahnee, Bass Lake, Chowchilla, Coarsegold, Madera, North Fork, O'Neals, Oakhurst, Raymond, Wishon
MarinBelvedere Tiburon, Bolinas, Corte Madera, Dillon Beach, Fairfax, Forest Knolls, Greenbrae, Inverness, Kentfield, Lagunitas, Larkspur, Marshall, Mill Valley, Nicasio, Novato, Olema, Point Reyes Statio, Ross, San Anselmo, San Geronimo, San Quentin, San Rafael, Sausalito, Stinson Beach, Tomales, Woodacre
MariposaCatheys Valley, Coulterville, El Portal, Fish Camp, Hornitos, Mariposa, Midpines, Yosemite National
MendocinoAlbion, Boonville, Branscomb, Calpella, Caspar, Comptche, Covelo, Dos Rios, Elk, Fort Bragg, Gualala, Hopland, Laytonville, Leggett, Little River, Manchester, Mendocino, Navarro, Philo, Piercy, Point Arena, Potter Valley, Redwood Valley, Talmage, Ukiah, Westport, Willits, Yorkville
MercedAtwater, Ballico, Cressey, Delhi, Dos Palos, El Nido, Gustine, Hilmar, Le Grand, Livingston, Los Banos, Merced, Planada, Santa Rita Park, Snelling, South Dos Palos, Stevinson, Winton
ModocAdin, Alturas, Canby, Cedarville, Davis Creek, Eagleville, Fort Bidwell, Lake City, Likely, Lookout
MonoBenton, Bridgeport, Coleville, June Lake, Lee Vining, Mammoth Lakes, Topaz
MontereyAromas, Big Sur, Bradley, Carmel, Carmel Valley, Castroville, Chualar, Gonzales, Greenfield, Jolon, King City, Lockwood, Marina, Monterey, Moss Landing, Pacific Grove, Pebble Beach, Salinas, San Ardo, San Lucas, Seaside, Soledad, Spreckels
NapaAmerican Canyon, Angwin, Calistoga, Deer Park, Napa, Oakville, Pope Valley, Rutherford, Saint Helena, Yountville
NevadaCedar Ridge, Chicago Park, Floriston, Grass Valley, Nevada City, Norden, North San Juan, Penn Valley, Rough and Ready, Soda Springs, Truckee, Washington
OrangeAliso Viejo, Anaheim, Atwood, Brea, Buena Park, Capistrano Beach, Corona del Mar, Costa Mesa, Cypress, Dana Point, East Irvine, El Toro, Foothill Ranch, Fountain Valley, Fullerton, Garden Grove, Huntington Beach, Irvine, La Habra, La Palma, Ladera Ranch, Laguna Beach, Laguna Hills, Laguna Niguel, Lake Forest, Los Alamitos, Midway City, Mission Viejo, Newport Beach, Newport Coast, Orange, Placentia, Rancho Santa Marga, San Clemente, San Juan Capistran, Santa Ana, Seal Beach, Silverado, Stanton, Sunset Beach, Surfside, Trabuco Canyon, Tustin, Villa Park, Westminster, Yorba Linda
PlacerAlta, Applegate, Auburn, Carnelian Bay, Colfax, Dutch Flat, Emigrant Gap, Foresthill, Gold Run, Granite Bay, Homewood, Kings Beach, Lincoln, Loomis, Meadow Vista, Newcastle, Olympic Valley, Penryn, Rocklin, Roseville, Sheridan, Tahoe City, Tahoe Vista, Weimar
PlumasBeckwourth, Belden, Blairsden-Graeagle, Canyondam, Chester, Chilcoot, Clio, Crescent Mills, Greenville, Meadow Valley, Portola, Quincy, Storrie, Taylorsville, Twain, Vinton
RiversideAguanga, Anza, Banning, Beaumont, Blythe, Cabazon, Calimesa, Cathedral City, Coachella, Corona, Desert Center, Desert Hot Springs, Hemet, Homeland, Idyllwild, Indian Wells, Indio, La Quinta, Lake Elsinore, March AFB, Mecca, Menifee, Mira Loma, Moreno Valley, Mountain Center, Murrieta, Norco, North Palm Springs, Nuevo, Palm Desert, Palm Springs, Perris, Rancho Mirage, Riverside, San Jacinto, Sun City, Temecula, Thermal, Thousand Palms, White Water, Wildomar, Winchester
SacramentoAntelope, Carmichael, Citrus Heights, Courtland, Elk Grove, Elverta, Fair Oaks, Folsom, Galt, Herald, Hood, Isleton, Mather, McClellan AFB, North Highlands, Orangevale, Rancho Cordova, Represa, Rio Linda, Ryde, Sacramento, Sloughhouse, Walnut Grove, Wilton
San BenitoHollister, Paicines, San Juan Bautista, Tres Pinos
San BernardinoAdelanto, Amboy, Angelus Oaks, Apple Valley, Baker, Barstow, Big Bear City, Big Bear Lake, Bloomington, Blue Jay, Bryn Mawr, Cedar Glen, Cedarpines Park, Chino, Chino Hills, Cima, Colton, Crest Park, Crestline, Daggett, Earp, Essex, Fawnskin, Fontana, Forest Falls, Fort Irwin, Grand Terrace, Green Valley Lake, Guasti, Helendale, Hesperia, Highland, Hinkley, Joshua Tree, Lake Arrowhead, Landers, Loma Linda, Lucerne Valley, Ludlow, Lytle Creek, Mentone, Montclair, Morongo Valley, Mountain Pass, Needles, Newberry Springs, Nipton, Ontario, Oro Grande, Parker Dam, Patton, Phelan, Pinon Hills, Pioneertown, Rancho Cucamonga, Red Mountain, Redlands, Rialto, Rimforest, Running Springs, San Bernardino, Skyforest, Sugarloaf, Trona, Twentynine Palms, Twin Peaks, Upland, Victorville, Vidal, Wrightwood, Yermo, Yucaipa, Yucca Valley
San DiegoAlpine, Bonita, Bonsall, Borrego Springs, Boulevard, Camp Pendleton, Campo, Cardiff by the Sea, Carlsbad, Chula Vista, Coronado, Del Mar, Descanso, Dulzura, El Cajon, Encinitas, Escondido, Fallbrook, Guatay, Imperial Beach, Jacumba, Jamul, Julian, La Jolla, La Mesa, Lakeside, Lemon Grove, Lincoln Acres, Mount Laguna, National City, Oceanside, Pala, Palomar Mountain, Pauma Valley, Pine Valley, Potrero, Poway, Ramona, Ranchita, Rancho Santa Fe, San Diego, San Luis Rey, San Marcos, San Ysidro, Santa Ysabel, Santee, Solana Beach, Spring Valley, Tecate, Valley Center, Vista, Warner Springs
San FranciscoSan Francisco
San JoaquinAcampo, Clements, Escalon, Farmington, French Camp, Holt, Lathrop, Linden, Lockeford, Lodi, Lyoth, Manteca, Ripon, Stockton, Thornton, Tracy, Vernalis, Victor, Woodbridge
San Luis ObispoArroyo Grande, Atascadero, Avila Beach, Cambria, Cayucos, Creston, Grover Beach, Harmony, Los Osos, Morro Bay, Nipomo, Oceano, Paso Robles, Pismo Beach, San Luis Obispo, San Miguel, San Simeon, Santa Margarita, Shandon, Templeton
San MateoAtherton, Belmont, Brisbane, Burlingame, Daly City, El Granada, Half Moon Bay, La Honda, Loma Mar, Menlo Park, Millbrae, Montara, Moss Beach, Pacifica, Palo Alto, Pescadero, Portola Valley, Redwood City, San Bruno, San Carlos, San Francisco, San Gregorio, San Mateo, South San Francisc
Santa BarbaraBuellton, Carpinteria, Casmalia, Goleta, Guadalupe, Lompoc, Los Alamos, Los Olivos, New Cuyama, Santa Barbara, Santa Maria, Santa Ynez, Solvang, Summerland
Santa ClaraAlviso, Campbell, Coyote, Cupertino, Gilroy, Holy City, Los Altos, Los Gatos, Milpitas, Morgan Hill, Mount Hamilton, Mountain View, New Almaden, Palo Alto, Redwood Estates, San Jose, San Martin, Santa Clara, Saratoga, Stanford, Sunnyvale
Santa CruzAptos, Ben Lomond, Boulder Creek, Brookdale, Capitola, Davenport, Felton, Freedom, Los Gatos, Mount Hermon, Santa Cruz, Scotts Valley, Soquel, Watsonville
ShastaAnderson, Bella Vista, Big Bend, Burney, Cassel, Castella, Cottonwood, Fall River Mills, French Gulch, Hat Creek, Igo, Lakehead, McArthur, Millville, Montgomery Creek, O'Brien, Oak Run, Old Station, Palo Cedro, Platina, Redding, Round Mountain, Shasta, Shasta Lake, Shingletown, Whiskeytown, Whitmore
SierraAlleghany, Calpine, Downieville, Goodyears Bar, Loyalton, Sierra City, Sierraville
SiskiyouCallahan, Dorris, Dunsmuir, Etna, Forks of Salmon, Fort Jones, Gazelle, Greenview, Grenada, Happy Camp, Hornbrook, Klamath River, Macdoel, McCloud, Montague, Mount Shasta, Scott Bar, Seiad Valley, Somes Bar, Tulelake, Weed, Yreka
SolanoBenicia, Birds Landing, Dixon, Elmira, Fairfield, Rio Vista, Suisun City, Travis AFB, Vacaville, Vallejo
SonomaAnnapolis, Bodega, Bodega Bay, Boyes Hot Springs, Camp Meeker, Cazadero, Cloverdale, Cotati, Duncans Mills, El Verano, Eldridge, Forestville, Fulton, Geyserville, Glen Ellen, Graton, Guerneville, Healdsburg, Jenner, Kenwood, Monte Rio, Occidental, Penngrove, Petaluma, Rio Nido, Rohnert Park, Santa Rosa, Sebastopol, Sonoma, Stewarts Point, The Sea Ranch, Valley Ford, Villa Grande, Vineburg, Windsor
StanislausCeres, Crows Landing, Denair, Empire, Hickman, Hughson, Keyes, La Grange, Modesto, Newman, Oakdale, Patterson, Riverbank, Salida, Turlock, Waterford, Westley
SutterLive Oak, Meridian, Nicolaus, Pleasant Grove, Rio Oso, Robbins, Sutter, Yuba City
TehamaCorning, Flournoy, Gerber, Los Molinos, Manton, Mill Creek, Mineral, Paskenta, Paynes Creek, Proberta, Red Bluff, Tehama, Vina
TrinityBig Bar, Burnt Ranch, Douglas City, Hayfork, Hyampom, Junction City, Lewiston, Mad River, Salyer, Trinity Center, Weaverville, Zenia
TulareAlpaugh, Badger, California Hot Spr, Camp Nelson, Cutler, Dinuba, Ducor, Earlimart, Exeter, Farmersville, Goshen, Ivanhoe, Kaweah, Kings Canyon Natio, Lemon Cove, Lindsay, Orosi, Pixley, Porterville, Posey, Richgrove, Sequoia National P, Springville, Strathmore, Sultana, Terra Bella, Three Rivers, Tipton, Traver, Tulare, Visalia, Waukena, Woodlake, Yettem
TuolumneBig Oak Flat, Chinese Camp, Columbia, Dardanelle, Groveland, Jamestown, Long Barn, Mi Wuk Village, Moccasin, Pinecrest, Sonora, Soulsbyville, Standard, Strawberry, Tuolumne, Twain Harte
VenturaBrandeis, Camarillo, Fillmore, Moorpark, Newbury Park, Oak Park, Oak View, Ojai, Oxnard, Piru, Point Mugu NAWC, Port Hueneme, Port Hueneme CBC B, Santa Paula, Simi Valley, Somis, Thousand Oaks, Ventura, Westlake Village
YoloBrooks, Capay, Clarksburg, Davis, Dunnigan, El Macero, Esparto, Guinda, Knights Landing, Madison, Rumsey, West Sacramento, Winters, Woodland, Yolo, Zamora
YubaBeale AFB, Browns Valley, Brownsville, Camptonville, Challenge, Dobbins, Marysville, Olivehurst, Oregon House, Rackerby, Smartville, Strawberry Valley, Wheatland