Form 540 2EZ Booklet (2025) — Personal Income Tax (Simplified) instructions

C A L I F O R N I A
C A L I F O R N I A 540 2 E Z. Forms & Instructions. 2025 Personal Income Tax Booklet
CALIFORNIA 540 2 E Z. Forms & Instructions. 2025 Personal Income Tax Booklet

# CALIFORNIA 540 2 E Z. Forms & Instructions. 2025

Personal Income Tax Booklet
Members of the Franchise Tax Board Malia M. Cohen, Chair Ted Gaines, Member Joe Stephenshaw, Member COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

# Table of Contents

What's New and Other Important Information for 2025 … 2 Qualifying to Use Form 540 2EZ … 4 Steps to Determine Filing Requirement … 4 Instructions for Form 540 2EZ … 5 Nonrefundable Renter's Credit Qualification Record … 13 Voluntary Contribution Fund Descriptions … 14 Additional Information … 15 Instructions for Filing a 2025 Amended Return … 15 Form 540 2EZ, California Resident Income Tax Return … 17 2025 California 2EZ Single Tax Table … 23 2025 California 2EZ Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP Tax Table … 29 2025 California 2EZ Head of Household Tax Table … 40 Frequently Asked Questions … 45 Need Assistance? We're Here to Help … 46 Franchise Tax Board Privacy Notice on Collection … 46 What's New and Other Important Information for 2025 2025 Tax Law Changes/What's New Organ Donor Election - For taxable years beginning on or after January 1, 2025, California law requires the Franchise Tax Board (FTB) to add checkboxes on resident income tax returns to allow individuals to provide written consent for Donate Life California to enroll the individual in the Donate Life California Organ and Tissue Donor Registry and authorizes FTB to share the individual's registration information with Donate Life California for purposes of administering the donor registry.
You can make the election to register by checking the applicable box under the Organ Donor Election section on Side 5 of Form 540 2EZ, California Resident Income Tax Return. For more information, see specific line instructions for Form 540 2EZ, Organ Donor Election Consent Information section.
Voluntary Contribution - You may contribute to the following new funds:
Bullet California Pediatric Cancer Research Voluntary Tax Contribution Fund Bullet Parkinson's Disease Research Voluntary Tax Contribution Fund Direct Deposit for CalABLE Account - If you have an eligible disability, you may contribute your refund to a tax-advantaged California Achieving a Better Life Experience (CalABLE) account while protecting eligibility for public benefits. Please visit calable.ca.gov for instructions.

# Other Important Information

Young Child Tax Credit Expansion - For taxable years beginning on or after January 1, 2022, California expanded the Young Child Tax Credit
(YCTC) eligibility to include an eligible individual with a qualifying child who would otherwise have been allowed the California Earned Income Tax Credit (EITC) but the individual has earned income of zero dollars or less, does not have net losses in excess of $35,640 in the current taxable year, and does not have wages, salaries, tips, and other employee compensation in excess of $35,640 in the current taxable year.
For more information, get form FTB 3514, California Earned Income Tax Credit, or go to ftb.ca.gov and search for yctc.
Foster Youth Tax Credit - For taxable years beginning on or after January 1, 2022, the refundable Foster Youth Tax Credit (FYTC) is available to an individual and/or spouse/registered domestic partner
(RDP) age 18 to 25, who is allowed the California EITC for the taxable year, was in foster care while 13 years of age or older and placed through the California foster care system. For the current taxable year, the maximum amount of credit allowable for each eligible taxpayer is $1,189 and the credit amount phases out as earned income exceeds the threshold amount of $27,425 and completely phases out at $32,901.
For more information, see specific line instructions for Form 540 2EZ, line 23c, and get form FTB 3514, see California Revenue and Taxation Code (R&TC) Section 17052.2, or go to ftb.ca.gov and search for fytc.

California Hope, Opportunity, Perseverance, and Empowerment
(HOPE) for Children Trust Account Program - The California HOPE for

# Children Trust Account Act created the California HOPE for Children

Trust Account Program for the purpose of providing an eligible child with a HOPE trust account. For purposes of eligibility for the California EITC and YCTC, for taxable years beginning on or after January 1, 2023, any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth are not considered earned income. For more information, see R&TC Section 17141.5.
Postponement of Certain Tax-Related Deadlines - Beginning on or after June 27, 2024, the Director of Finance shall determine when Internal Revenue Code Section 7508A, related to postponement of certain federal tax-related deadlines, applies for California purposes to a taxpayer affected by a state of emergency declared by the Governor or a federally declared disaster. Impacted taxpayers can request an additional relief period if the state postponement period expires before the federal postponement period by filing form FTB 3872, California Disaster Relief Request for Postponement of Tax Deadlines. For more information, get form FTB 3872 and see R&TC Section 18572.
Federal Veterans Auto and Education Improvement Act (VAEIA) of 2022 - The VAEIA was enacted on January 5, 2023, and made amendments to the federal Servicemembers Civil Relief Act (SCRA).
California conforms to the following VAEIA provisions:
Bullet A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember's military orders.
Bullet For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following:
Bullet The residence or domicile of the servicemember.
Bullet The residence or domicile of the spouse.
Bullet The permanent duty station of the servicemember.
For more information, get FTB Pub. 1032, Tax Information for Military Personnel.
Use Tax - For taxable years beginning on or after January 1, 2023, and before January 1, 2029, you may not report business purchases subject to use tax on your income tax return if you make more than $10,000 in purchases subject to use tax (excluding vehicles, vessels, and aircraft) per calendar year and have not paid use tax on those purchases to a retailer engaged in business in California or to a retailer authorized by the California Department of Tax and Fee Administration to collect the tax. For other use tax requirements, see specific line instructions for Form 540 2EZ, line 26 and R&TC Section 6225.
Voter Registration Information - For taxable years beginning on or after January 1, 2022, we added a Voter Registration Information checkbox on the tax return. For more information, see specific line instructions for Form 540 2EZ, Voter Information section.
Timeliness Penalty Abatement - For taxable years beginning on or after January 1, 2022, an individual taxpayer may elect to request a one-time abatement of a failure-to-file or failure-to-pay timeliness penalty either orally or in writing, if certain conditions are met. For more information, see specific line instructions for Form 540 2EZ, Paying Your Taxes section, and R&TC Section 19132.5.

Dependent Exemption Credit with No ID - For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for a Social Security Number
(SSN) and a federal Individual Taxpayer Identification Number (ITIN) may provide alternative information to the FTB to identify the dependent.
For more information, get form FTB 3568, Alternative Identifying Information for the Dependent Exemption Credit.
Taxpayers may amend their tax return beginning with taxable year 2018 to claim the dependent exemption credit. If claiming a refund, taxpayers must amend their returns within the statute of limitations. For more information on how to amend your tax returns, see "Instructions for

# Filing a 2025 Amended Return."

No-cost or Low-cost Health Care Coverage Information - For taxable years beginning on or after January 1, 2023, we added a health care coverage information question on the tax return. If you are interested in no-cost or low-cost health care coverage information, check the "Yes" box on Form 540 2EZ, Side 4. See specific line instructions for Form 540 2EZ, Health Care Coverage Information section.
Minimum Essential Coverage Individual Mandate - For taxable years beginning on or after January 1, 2020, California law requires residents and their dependents to obtain and maintain minimum essential coverage, also referred to as qualifying health care coverage. Individuals who fail to maintain qualifying health care coverage for any month during the taxable year will be subject to a penalty unless they qualify for an exemption. For more information, see specific line instructions for Form 540 2EZ, line 27, or get form FTB 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty.
Federal Earned Income Credit (EIC) - Go to the Internal Revenue Service (IRS) website at irs.gov/taxtopics and choose topic 601, get the federal income tax booklet, or go to irs.gov and search for eitc assistant.

# Improper Withholding on Severance Paid to Veterans - The federal

Combat-Injured Veterans Tax Fairness Act of 2016 gives veterans who retired from the Armed Forces for medical reasons additional time to claim a refund if they had taxes improperly withheld from their severance pay. If you filed an amended return with the IRS on this issue, you have two years to file your amended California return.
Registered Domestic Partners (RDPs) - Under California law, RDPs must file their California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status. RDPs have the same legal benefits, protections, and responsibilities as married couples unless otherwise specified.
If you entered into a same-sex legal union in another state, other than a marriage, and that union has been determined to be substantially equivalent to a California registered domestic partnership, you are required to file a California income tax return using either the married/RDP filing jointly or married/RDP filing separately filing status.
For purposes of California income tax, references to a spouse, husband, or wife also refer to an RDP, unless otherwise specified.
When we use the initials RDP, they refer to both a California registered domestic "partner" and a California registered domestic "partnership," as applicable. For more information on RDPs, get FTB Pub. 737, Tax Information for Registered Domestic Partners.

# Qualifying to Use Form 540 2 E Z

You have a dependent of your own.
You are single and your total income is less than or equal to $18,956.
You are married/RDP filing jointly or a qualifying surviving spouse/RDP and your total income is less than or equal to $37,862.
You are head of household and your total income is less than or equal to $26,762.
You are required to use a modified standard deduction for dependents. See Frequently Asked Questions, question 1, Do I have to file?

If you do not qualify, go to ftb.ca.gov for information about CalFile and e-file or download and print Form 540, California Resident Income Tax Return, at ftb.ca.gov/forms.
If you are a nonresident or part-year resident, get Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. See "Automated Phone Service", or go to ftb.ca.gov/forms.
Step 1: Is your gross income (all income you received in the form of money, goods, property, and services from all sources that are not exempt from tax) more than the amount shown in the California Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, go to Step 2.
Step 2: Is your adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, you do not have a filing requirement. If you do not have a filing requirement, you must file a tax return to claim your withholding.
You may be eligible for the federal Earned Income Credit; for more information, see Other Important Information section.

# Steps to Determine Filing Requirement

Text version of this table

On 12/31/25, my filing stau w:	and on 12/31/25, my age was: (Ifyour65thbidasnJ1,20ecgDm3.)	California Gross Income. Depndts0			California Adjusted Gross Income. Depndts0
		California GrosIncme.Dpdt0			California AdjusteGroIncm.Dp0
		Californ GsIcme.Dpdt0	1	Californ GsIcme.Dpdt2 or more	0	1	Californ AdjusteGIcm.Dp2 or more
Single or Head of Household (Get FTB Pub. 1540, California Head of Household Filing Status.)	Under 65 65 or older	22,941 30,591	38,774 42,466	50,649 51,966	18,353 26,003	34,186 37,878	46,061 47,378
Married/RDP filing jointly (The income of both spouses/RDPs must be combined.)	Under 65 (both spouses/RDPs) 65 or older (one spouse/RDP) 65 or older (both spouses/RDPs)	45,887 53,537 61,187	61,720 65,412 73,062	73,595 74,912 82,562	36,711 44,361 52,011	52,544 56,236 63,886	64,419 65,736 73,386
Qualifying surviving spouse/RDP	Under 65 65 or older	blank	38,774 42,466	50,649 51,966	blank	34,186 37,878	46,061 47,378
		blank			blank
Dependent of another person – Any filing status	Any age	More than your standard deduction, see Frequently Asked Questions, question 1.

# Z. California Resident Income Tax Return

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2025, and the California Revenue and Taxation Code (R&TC).

# Form 540 2 E Z

Determine if you qualify to use Form 540 2EZ, California Resident Income Tax Return. See "Qualifying to Use Form 540 2EZ" in this booklet.
You cannot use Form 540 2EZ if:
Bullet You file a joint tax return and either spouse/RDP was a nonresident in

Use Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. This form is available online at ftb.ca.gov/forms or file online using e-file.

Bullet You are married/RDP and file a separate tax return. Get Form 540 online at ftb.ca.gov/forms or file online through CalFile or e-file.
Bullet You have income from a source outside of California.
Bullet You have income from a source not listed on this form.
Bullet You made estimate payments or have an estimated tax payment transfer from 2024.
Bullet You have real estate or other withholding from Form 592-B, Resident and Nonresident Withholding Tax Statement, or Form 593, Real Estate Withholding Statement.
Note: The lines on Form 540 2EZ are numbered with gaps in the line number sequence. For example, line 14 and line 15 do not appear on Form 540 2EZ, so the line number that follows line 13 on Form 540 2EZ is line 16.
Caution: Form 540 2EZ has five sides. When filing Form 540 2EZ, you must send all five sides to the Franchise Tax Board (FTB) and Side 5 must be signed.
If you need to amend your California resident income tax return, complete an amended Form 540 2EZ and check the box at the top of Form 540 2EZ indicating AMENDED return. Attach Schedule X, California Explanation of Amended Return Changes, to the amended Form 540 2EZ. For specific instructions, see "Instructions for Filing a 2025 Amended Return" in this booklet.
Social security benefits and unemployment compensation may be taxable for federal tax purposes but are not taxable for California tax purposes, and are not reported on Form 540 2EZ.

# Name(s) and Address

Print your first name, middle initial, last name, and street address in the spaces provided at the top of the form.
Suffix
Use the Suffix field for generational name suffixes such as "SR", "JR", "III", "IV". Do not enter academic, professional, or honorary suffixes.

# Additional Information

Use the Additional Information field for "In-Care-Of" name and other supplemental address information only.
Foreign Address
If you have a foreign address, follow the country's practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. Do not abbreviate the country name.
Date of Birth (D O B)
Enter your DOB (mm/dd/yyyy) in the spaces provided. If your filing status is married/RDP filing jointly or married/RDP filing separately, enter the DOBs in the same order as the names.
Prior Name
If you or your spouse/RDP filed your 2024 tax return under a different last name, write the last name only from the 2024 tax return.
Social Security Number (S S N) or Individual Taxpayer Identification Number (I T I N) Enter your SSN in the spaces provided. If you file a joint tax return, enter the SSNs in the same order as the names.
If you do not have an SSN because you are a nonresident or a resident alien for federal tax purposes, and the Internal Revenue Service (IRS) issued you an ITIN, enter the ITIN in the space provided for the SSN.
An ITIN is a tax processing number issued by the IRS to foreign nationals and others who have a federal tax filing requirement and do not qualify for an SSN. The ITIN is a nine-digit number that always starts with the number 9.

# Principal Residence

If you are under 18 years old or have not filed a California resident income tax return in the prior year, then leave the county and principal/physical address fields blank.
Only complete this section if you are age 18 or older and you have filed a California resident income tax return in the prior year.
Bullet County - Enter the county where you have your principal/physical residence on the date that you file your Form 540 2EZ. If you reside in a foreign country at the time of filing, leave the county field blank.
Bullet If your principal/physical residence address at the time of filing is the same as the address you provided at the top of this form, check the box provided on this line.
Bullet If your principal/physical residence address at the time of filing is different from the address at the top of this form, provide the address of your principal/physical residence in the spaces provided.
Bullet If you reside in a foreign country at the time of filing, enter the city, province or state, and country in the city field. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
Line 1 through Line 5 - Filing Status Check the box on Form 540 2EZ for the filing status that applies to you.
If your California filing status is different from your federal filing status, check the box above the filing status.
Filing Status Checklist
Choose only one filing status. Your filing status for California must be the same as the filing status you used on your federal income tax return.
Exception:
Registered domestic partners (RDPs) who file single for federal must file married/RDP filing jointly or married/RDP filing separately for California.
If you are an RDP and file head of household for federal, you may file head of household for California only if you meet the requirements to be considered unmarried or considered not in a registered domestic partnership.

# Single

You are single if any of the following was true on December 31, 2025:
Bullet You were not married or in an RDP.
Bullet You received a final decree of divorce or legal separation, or your RDP was terminated.
Bullet You were a surviving spouse before January 1, 2025, and did not remarry or enter into another RDP in 2025 (see Qualifying Surviving

Spouse/RDP).

# Married/R D P Filing Jointly

You may file married/RDP filing jointly if any of the following is true:
Bullet You were married/RDP as of December 31, 2025, even if you did not live with your spouse/RDP at the end of 2025.
Bullet Your spouse/RDP died in 2025 and you did not remarry or enter into another RDP in 2025.
Bullet Your spouse/RDP died in 2026 before the 2025 tax return was filed.
A married couple or RDPs may file a joint return even if only one had income or if they did not live together all year. However, both must sign the tax return.

For the specific requirements that must be met to qualify for head of household filing status, get FTB Pub. 1540, California Head of Household Filing Status. In general, head of household filing status is for unmarried individuals and certain married individuals or RDPs living apart who provide a home for a specified relative. You may be entitled to use head of household filing status if all of the following apply:
Bullet You were unmarried and not in an RDP, or you met the requirements to be considered unmarried or considered not in an RDP on December 31, 2025.
Bullet You paid more than one-half the cost of keeping up your home for the year in 2025.
Bullet For more than half the year, your home was the main home for you and one of the specified relatives who by law can qualify you for head of household filing status.
Bullet The relative who lived with you met the requirements to be a qualifying child or qualifying relative.
Bullet You were not a nonresident alien at any time during the year.
For a child to qualify as your foster child for head of household purposes, the child must be placed with you by an authorized placement agency or by order of a court.
California requires taxpayers who use head of household filing status to file form FTB 3532, Head of Household Filing Status Schedule, t o report how the head of household filing status was determined. If you d o not attach a completed form FTB 3532 to your tax return, we will den y your Head of Household filing status. For more information about th e Head of Household filing requirements, go to ftb.ca.gov and search for hoh. To get form FTB 3532, see "Automated Phone Service" or go to ftb.ca.gov/forms.

# Qualifying Surviving Spouse/R D P

You are a qualifying surviving spouse/RDP if all of the items below apply:
Bullet Your spouse/RDP died in 2023 or 2024, and you did not remarry or enter into another RDP in 2025.
Bullet You have a child, stepchild, or adopted child (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2025:
Bullet The child had gross income of $5,200 or more;
Bullet The child filed a joint return, or Bullet You could be claimed as a dependent on someone else's return.
If the child isn't claimed as your dependent, enter the child's name in the entry space under the "Qualifying surviving spouse/RDP" filing status.
Bullet This child lived in your home for all of 2025. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home.
Bullet You paid over half the cost of keeping up your home for this child.
Bullet You could have filed a joint tax return with your spouse/RDP the year he or she died, even if you actually did not do so.
Enter the year of your spouse's/RDP's death on your tax return.
Line 6 - Can you be claimed as a dependent?
If someone else can claim you (or your spouse/RDP) as a dependent on their tax return, even if they choose not to, and your total income is less than or equal to the following amounts based on your filing status or you have a dependent, you cannot use Form 540 2EZ. Get Form 540 online at ftb.ca.gov/forms or file online through CalFile or e-file.

# Head of Household $26,762

Note: You cannot use Form 540 2EZ if your total wages are less than the following amounts based on your filing status:
Single … $ 5,256
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP … $ 10,962 If you can be claimed as a dependent and can use Form 540 2EZ, check the box on line 6 and follow the instructions on line 17.
If you are married or in an RDP and file a joint return, you can be claimed as a dependent on someone else's return if you file the joint return only to claim a refund of withheld income tax or estimated tax paid.

# Line 7 - Senior

If you (or if married/RDP, your spouse/RDP) are 65 years of age or older, enter 1; if both are 65 years of age or older, enter 2.
If your (or if married/RDP, your spouse's/RDP's) 65th birthday is on January 1, 2026, you are considered to be age 65 on December 31, 2025.

# Line 8 - Dependents

You must enter the first name, last name, SSN or ITIN, and relationship of each of the dependents you are allowed to claim.
If you claim more than three dependents, get Form 540 online at ftb.ca.gov/forms or file online through CalFile or e-file.
For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for an SSN and a federal ITIN may provide alternative information to the FTB to identify the dependent.
To claim the dependent exemption credit, taxpayers complete form

# FTB 3568, Alternative Identifying Information for the Dependent

Exemption Credit, attach the form and required documentation to their tax return, and write "no id" in the SSN field of line 8, Dependents, on Form 540 2EZ. For each dependent being claimed that does not have an SSN and an ITIN, a form FTB 3568 must be provided along with supporting documentation. If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
Taxpayers may amend their tax returns beginning with taxable year 2018 to claim the dependent exemption credit. These taxpayers should complete an amended Form 540 2EZ, write "no id" in the SSN field on the Dependents line, and attach Schedule X. To complete Schedule X, check box m for "Other" on Part II, line 1, and write the explanation "Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended tax return and Schedule X. If taxpayers do not claim the dependent exemption credit on their original 2025 tax return, they may amend their 2025 tax return following the same procedures used to amend their previous year amended tax returns beginning with taxable year 2018. If claiming a refund, taxpayers must amend their returns within the statute of limitations. For more information, get FTB Notice 2021-01.
If your dependent child was born and died in 2025 and you do not have an SSN or an ITIN for the child, write "Died" in the SSN field and include a copy of the child's birth certificate, death certificate, or hospital records. The document must show the child was born alive. If you e-file, attach any requested forms, schedules, and documents according to your software's instructions.
Do you have Child and Dependent Care Expenses? If so, you may qualify for a credit. For more information, get form FTB 3506, Child and Dependent Care Expenses Credit. The easiest way to claim the credit is to CalFile or e-file. This credit may not be claimed on Form 540 2EZ.

# Line 9 - Total Wages

Enter the amount from federal Form W-2, Wage and Tax Statement, box 16. If you have more than one federal Form W-2, add all amounts shown in box 16.
Generally, federal Form W-2, box 1 and box 16 should contain the same amounts. If they are different because you had income from a source outside California, you cannot file Form 540 2EZ. Get Form 540 or Form 540NR at ftb.ca.gov/forms or file online through CalFile or e-file.

FREE e-file at ftb.ca.gov

Line 10 - Total Interest Income Enter interest income shown on federal Form 1099-INT, Interest Income, box 1.
Do not include amounts shown on federal Form 1099-INT, box 3, Interest on U.S. Savings Bonds and Treasury Obligations. This interest is not taxed by California.

# Line 11 - Total Dividend Income

Generally, the amount of dividend income taxable by California is the same as the amount taxable under federal law. However, there may be federal/state differences in the taxable amount of dividend income, if you received it from any of the following sources:
Bullet Exempt interest dividends from mutual funds.
Bullet Non-cash patronage dividends from farmers' cooperatives or mutual associations.
Bullet Federal exempt interest dividends from other states or their municipal obligations and/or from mutual funds.
Bullet Controlled foreign corporation dividends in the year distributed.
Bullet Regulated investment company capital gains in the year distributed.
Bullet Distributions of pre-1987 earnings from an S corporation.
If you have a federal/state difference in the taxable amount of dividend income, you cannot file Form 540 2EZ. Get Form 540 at ftb.ca.gov/forms or file online through CalFile or e-file.

# Line 12 - Total Pension Income

Generally, the amount of pension income taxable by California is the same as the amount taxable under federal law. However, there may be federal/state differences in the taxable amount of pension income, if you received it from any of the following sources:
Bullet Tier 2 railroad retirement benefits.
Bullet Partially taxable distributions from a pension plan.
Bullet Retirement annuity between July 1, 1986, and January 1, 1987, and elected to use the three-year rule for California purposes and annuity rules for federal purposes.
For more information regarding California tax treatment of distributions from pension plans, annuities, or individual retirement arrangements, get FTB Pub. 1005, Pension and Annuity Guidelines. If you have a federal/state difference in the taxable amount of pension income, you cannot file Form 540 2EZ. Get Form 540 at ftb.ca.gov/forms or e-file.

Line 13 - Total Capital Gain Distributions from

# Mutual Funds

Generally, the amount of capital gains taxable by California is the same as the amount taxable under federal law. If you received capital gain distributions from a mutual fund, report them on line 13, if both of the following apply:
Bullet You received federal Form 1099-DIV, Dividends and Distributions, with an amount in box 2a.
Bullet The federal Form 1099-DIV does not have amounts in box 2b, 2c, or 2d.
If you have other capital gains, you cannot use Form 540 2EZ. Get Form 540 at ftb.ca.gov/forms or e-file.
Line 17 - Tax
The standard deduction and personal exemption credit are built into the 2EZ Tables and not reported on the tax return.
If you did not check the box on line 6, follow the instructions below.
Use the California 2EZ Table for your filing status to complete line 17.

Text version of this table

Single	Go to page 23
Married/RDP filing jointly or Qualifying surviving spouse/RDP	Go to page 29
Head of Household	Go to page 40

# Dependent Tax Worksheet

Using the amount from Form 540 2EZ, line 16, and your filing status, enter the tax from the 2EZ Table:

}
If your filing status is:

Single, go to page 23 …
Married/RDP filing jointly or Qualifying 1.__ surviving spouse/RDP, go to page 29 … }
Head of household, go to page 40 …
• If single or head of household, enter $153 …
If married/RDP and both spouses/RDPs can be claimed as a dependent by another taxpayer, enter $306 2.__ …
If married/RDP and only one spouse/RDP can be claimed, enter $153 …
If qualifying surviving spouse/RDP, enter $306 . .
Add line 1 and line 2. Enter here and include 3.__ on Form 540 2EZ, line 17 … Line 18 - Senior Exemption If you entered 1 in the box on line 7, enter $153. If you entered 2 in the box on line 7, enter $306.

You cannot claim this exemption credit if someone else can claim you as a dependent on their tax return.
Line 19 - Nonrefundable Renter's Credit If you were a resident of California and paid rent on property in California which was your principal residence, you may qualify for a credit that yo u can use to reduce your tax. Complete the "Nonrefundable Renter's Credit Qualification Record" included in this booklet to see if you qualify.
Line 22 - Total Tax Withheld Enter the amount from federal Form(s) W-2, box 17, or federal Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., box 14. If you have more than one federal Form W-2, add all amounts shown in box 17. If you have more than one federal Form 1099-R, add all amounts shown in box 14. The FTB verifies all withholding claimed from federal Forms W-2 or 1099-R with the Employment Development Department (EDD).
Line 23a - Earned Income Tax Credit (E I T C) Enter your Earned Income Tax Credit from form FTB 3514, California Earned Income Tax Credit, line 20.
Line 23b - Young Child Tax Credit (Y C T C) Enter your Young Child Tax Credit from form FTB 3514, line 28.
Line 23c - Foster Youth Tax Credit (F Y T C) Enter your Foster Youth Tax Credit from form FTB 3514, line 39.

# Use Tax

Line 26 - Use Tax
You are required to enter a number on this line. If the amount due is zero, you must check the applicable box to indicate that you either owe no use tax, or you paid your use tax obligation directly to the California Department of Tax and Fee Administration.
You may owe use tax if you made purchases from out-of-state retailers (for example, purchases made by telephone, online, by mail, or in person) where California sales or use tax was not paid and you used those items in California.
If you have questions about whether a purchase is taxable, go to the California Department of Tax and Fee Administration's website at cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115 (TTY:711) (for hearing and speech disabilities).
Some taxpayers are required to report business purchases subject to use tax directly to the California Department of Tax and Fee Administration. However, they may report certain personal purchases subject to use tax on the FTB income tax return.
You may not report business purchases subject to use tax on your income tax return if you:
Bullet Have or are required to hold a California seller's permit.
Bullet Make more than $10,000 in purchases subject to use tax (excluding vehicles, vessels, and aircraft) per calendar year and have not paid use tax on those purchases to a retailer engaged in business in California or to a retailer authorized by the California Department of Tax and Fee Administration to collect the tax.
Bullet Are otherwise registered or required to be registered with the California Department of Tax and Fee Administration to report use tax.
Note: You may not report use tax on your income tax return for certain types of transactions. These types of transactions are described below in the instructions.
The Use Tax Worksheet and Estimated Use Tax Lookup Table will help you determine how much use tax to report. If you owe use tax but you do not report it on your income tax return, you must report and pay the tax to the California Department of Tax and Fee Administration. For information on how to report use tax directly to the California Department of Tax and Fee Administration, go to their website at cdtfa.ca.gov and type "Find Information About Use Tax" in the search bar.
Failure to report and pay timely may result in the assessment of interest, penalties, and fees.
See page 15 for a general explanation of California use tax.

# Use Tax Worksheet

You must use the Use Tax Worksheet to calculate your use tax liability, if any of these apply:
Bullet You prefer to calculate the amount of use tax due based upon your actual purchases subject to use tax, rather than based on an estimate.
Bullet You owe use tax on any item purchased for use in a trade or business and you are not registered or required to be registered with the California Department of Tax and Fee Administration to report sales or use tax.
Bullet You owe use tax on purchases of individual items with a purchase price of $1,000 or more each.
Example 1: You purchased a television for $2,000 from an out-of-state retailer that did not collect tax. You must use the Use Tax Worksheet to calculate the tax due on the price of the television, since the price of the television is $1,000 or more.
Example 2: You purchased a computer monitor for $300, a rare coin for $500, and designer clothing for $250 from out-of-state retailers that did not collect tax. Although the total price of all the items is $1,050, the price of each item is less than $1,000. Since none of these individual items are $1,000 or more, you are not required to use the Use Tax Worksheet and may choose to use the Estimated Use Tax Lookup Table.
If you have a combination of individual non-business items purchased for $1,000 or more each, and/or items purchased for use in a trade or business in addition to individual, non-business items purchased for less than $1,000, you may either:
Bullet Use the Use Tax Worksheet to compute use tax due on all purchases, or Bullet Use the Use Tax Worksheet to compute use tax due on all individual items purchased for $1,000 or more plus all items purchased for use in a trade or business.
Bullet Use the Estimated Use Tax Lookup Table to estimate the use tax due on individual, non-business items purchased for less than $1,000, then add the amounts and report the total use tax on Line 26.
Example 3: The total price of the items you purchased from out-of-state retailers that did not collect use tax is $2,300, which includes a $1,000 television, a $900 painting, and a $400 table for your living room.
Bullet You may choose to calculate the use tax due on the total price of $2,300 using the Use Tax Worksheet, or Bullet You may choose to calculate the use tax due on the $1,000 price of the television using the Use Tax Worksheet and estimate your use tax liability for the painting and table by using the Estimated Use Tax Lookup Table, then add the amounts and report the total use tax on Line 26.

# Use whole dollars only

Enter purchases from out-of-state sellers made without payment of California sales/use tax.

If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, only enter purchases of items with a purchase price of $1,000 or more plus items purchased for use in a trade or business not registered with the California Department of Tax and Fee Administration … $ .00

Enter the applicable sales and use tax rate …
Multiply Line 1 by the tax rate on Line 2.

Enter result here … $ .00

If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table. If all of your purchases are included in Line 1, enter -0-. . . $ .00
Add Lines 3 and 4. This is your total use tax … $ .00
Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions below … $ .00
Subtract Line 6 from Line 5. This is the total use tax due. Enter the amount due on Line 26. If the amount is less than zero, enter -0- … $ .00

# Worksheet, Line 1, Purchases Subject to Use Tax

Report purchases of items that would have been subject to sales tax if purchased from a California retailer unless your receipt shows that California tax was paid directly to the retailer. For example, generally, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine. For more information on nontaxable and exempt purchases, you may visit the California Department of Tax and Fee Administration's website at cdtfa.ca.gov.

FREE e-file at ftb.ca.gov
Bullet Include handling charges.
Bullet Do not include any other state's sales or use tax paid on the purchases.
Bullet Enter only purchases made during the year that corresponds with the tax return you are filing.
Bullet If you traveled to a foreign country and hand-carried items back to California, generally use tax is due on the purchase price of the goods you listed on your U.S. Customs Declaration less an $800 per person exemption. For the hand carried items, you should report the amount of purchases in excess of the $800 per-person exemption.
This $800 exemption does not apply to goods sent or shipped to California by mail or other common carrier. For goods sent or shipped, you should report the entire amount of the purchases.
Bullet If your filing status is "married/RDP filing separately," you may elect to report one-half of the use tax due or the entire amount on your income tax return. If you elect to report one-half, your spouse/RDP may report the remaining half on his or her income tax return or on the individual use tax return available from the California Department of Tax and Fee Administration.
Note: You cannot report the following types of purchases on your income tax return.
Bullet Vehicles, vessels, and trailers that must be registered with the Department of Motor Vehicles.
Bullet Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code.
Bullet Vessels documented with the U.S. Coast Guard.
Bullet Aircraft.
Bullet Rental receipts from leasing machinery, equipment, vehicles, and other tangible personal property to your customers.
Bullet Cigarettes and tobacco products when the purchaser is registered with the California Department of Tax and Fee Administration as a cigarette and/or tobacco products consumer.

# Worksheet, Line 2, Sales and Use Tax Rate

Enter the sales and use tax rate applicable to the place in California where the property was used, stored, consumed, or given away. To find your sales and use tax rate, please go to the California Department of Tax and Fee Administration's website at cdtfa.ca.gov and type "City and County Sales and Use Tax Rates" in the search bar. You may also call their Customer Service Center at 800.400.7115 (TTY:711) (for hearing and speech disabilities).

# Worksheet, Line 6, Credit for Tax Paid to Another State

This is a credit for tax paid to other states on purchases reported on Line 1. You cannot claim a credit for more than the amount of use tax that is imposed on your use of property in this state. For example, if you paid $8.00 sales tax to another state for a purchase, and would have paid $6.00 in California, you can claim a credit of only $6.00 for that purchase.

# Estimated Use Tax Lookup Table

You may use the Estimated Use Tax Lookup Table to estimate and report the use tax due on individual non-business items you purchased for less than $1,000 each. This option is only available if you are permitted to report use tax on your income tax return and you are not required to use the Use Tax Worksheet to calculate the use tax owed on all your purchases. Simply include the use tax liability that corresponds to your California Adjusted Gross Income (found on Line 16) and enter it on Line 26. You will not be assessed additional use tax on the individual non business items you purchased for less than $1,000 each.
You may not use the Estimated Use Tax Lookup Table to estimate and report the use tax due on purchases of items for use in your business or on purchases of individual non-business items you purchased for $1,000 or more each. See the instructions for the Use Tax Worksheet if you have a combination of purchases of individual non-business items for less than $1,000 each and purchases of individual non-business items for $1,000 or more.
Adjusted Gross Income (AGI) Range Use Tax Liability $1 Less Than $10,000 $1 $10,000 to $19,999 $2 $20,000 to $29,999 $3 $30,000 to $39,999 $4 $40,000 to $49,999 $5 $50,000 to $59,999 $6 $60,000 to $69,999 $7 $70,000 to $79,999 $8 $80,000 to $89,999 $9 $90,000 to $99,999 $11 $100,000 to $124,999 $14 $125,000 to $149,999 $16 $150,000 to $174,999 $19 $175,000 to $199,999 More than $199,999 - Multiply AGI by 0.010% (x 0.00010) Enter your use tax liability on Line 4 of the worksheet, or if you are not required to use the worksheet, enter the amount on Line 26 of your income tax return.

# I S R Penalty

Line 27 - Individual Shared Responsibility (I S R) Penalty Check the box on Form 540 2EZ, line 27, if you, your spouse/RDP (if filing a joint return), and anyone you can or do claim as a dependent had minimum essential coverage (also referred to as qualifying health care coverage) that covered all of 2025. Medicare Part A or C qualifies as minimum essential coverage. If you check the box on Form 540 2EZ, line 27, you do not owe the individual shared responsibility penalty and do not need to file form FTB 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty. For more information, get form FTB 3853.
If you and your household did not have full-year health care coverage, then go to form FTB 3853 to determine if you have an individual shared responsibility penalty. Enter your individual shared responsibility penalty from form FTB 3853, Part IV, line 1.

# Overpaid Tax/Tax Due

Line 32 - Overpaid Tax
If the amount on line 30 is more than the amount on line 21, your payments and credits are more than your tax. Subtract the amount on line 21 from line 30. Enter the result on line 32.
Refund Intercept - The FTB administers the Interagency Intercept Collection (IIC) program on behalf of the State Controller's Office. The IIC program intercepts (offsets) refunds when individuals and business entities owe delinquent debts to government agencies including the IRS and California colleges. All refunds are subject to interception. The FTB only intercepts the amount owed.
Refunds from joint tax returns may be applied to the debts of the taxpayer or spouse/RDP. After all tax liabilities are paid, any remaining credit will be applied to requested voluntary contributions, if any, and the remainder will be refunded.
If the debt was previously paid to the requestor and the FTB also intercepted the refund, any overpayment will be refunded by the agency that received the funds.
For more information, go to ftb.ca.gov and search for interagency intercept collection.

Line 33 - Tax Due
If the amount on line 30 is less than the amount on line 21, subtract the amount on line 30 from the amount on line 21. Enter the result on line 33. Your tax is more than your credits and withholdings.
Increasing your withholding could eliminate the need to make a large payment with your tax return. To increase your withholding, complete EDD Form DE 4, Employee's Withholding Allowance Certificate, and give it to your employer's appropriate payroll staff. Get this form from your employer or by calling EDD at 888.745.3886. Download the DE 4 at edd.ca.gov or to use the online calculator to estimate your federal withholding, go to ftb.ca.gov and search for de 4.
Form DE 4 specifically adjusts your California state withholding and is not the same as the federal Form W-4, Employee's Withholding Certificate.
If you did not pay enough through withholding, you may have an underpayment penalty. The FTB will figure the underpayment penalty for you.

# Contributions

You can make voluntary contributions to the funds listed on Form 540 2EZ, Side 3 and Side 4. See "Voluntary Contribution Fund Descriptions" for more information.
You may also contribute any amount to the State Parks Protection Fund/Parks Pass Purchase. To receive a single annual park pass, your contribution must equal or exceed $195. When applicable, the FTB will forward your name and address from your tax return to the Department of Parks and Recreation (DPR) who will issue a single Vehicle Day Use Annual Pass to you. Only one pass will be provided per tax return.
You may contact DPR directly to purchase additional passes. If there is an error on your tax return in the computation of total contributions or if we disallow the contribution you requested because there is no credit available for the taxable year, your name and address will not be forwarded to DPR. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution.
For more information, go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.
Line 34 - Total Contributions Add amounts in code 400 through code 449. Enter the result on line 34.
Line 35 - Amount You Owe
If you do not have an amount on line 32, add the amount on line 29, line 31, line 33, and line 34. Enter the result on line 35.
If you have an amount on line 32 and the amount on line 34 is more than line 32, subtract line 32 from line 34. Enter the difference on line 35.

# Paying Your Taxes

You must pay 100% of the amount you owe by April 15, 2026, to avoid interest and penalties. (When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.) Notably, effective for taxable years beginning on or after January 1, 2022, you may request a one-time abatement of a timeliness penalty if: (1) you were not previously required to file a California personal income tax return or have not previously been granted first-time abatement, (2) you have filed all required returns as of the date of the request for first-time abatement, and (3) you have paid, or are in a current arrangement to pay, all tax currently due. Additionally, we may waive the late payment penalty based on reasonable cause. Reasonable cause is presumed when 90% of the tax is paid by the original due date of the tax return. However, the imposition of interest is mandatory. There are several ways to pay your tax:
Bullet Electronic funds withdrawal (e-file only) Bullet Pay online/Web Pay Bullet Credit card Bullet Check or money order Bullet Monthly installments

# Electronic Funds Withdrawal

If you CalFile or e-file, instead of paying by check, you can use this convenient option. Simply provide your bank information, the amount you want to pay, and the date you want the amount to be withdrawn from your account. You can find the routing and account numbers on your check or by contacting your financial institution. Use the check illustration near the end of the Direct Deposit instructions to find your bank information. Your tax preparation software will offer this option.

# Web Pay

Enjoy the convenience of online payment with the FTB. This secure service lets you pay the current amount you owe, extension payments, estimated tax payments, and prior year balances. For more information, go to ftb.ca.gov/pay.

# Credit Card

Use your Discover, MasterCard, American Express, or Visa card to pay your personal income taxes (including tax return balance due, extension payments, estimated tax payments, and prior year balances). The FTB has partnered with ACI Payments, Inc. (formerly Official Payments) to offer you this service. ACI Payments, Inc. charges a convenience fee based on the amount of your payment.
Go to the ACI Payments, Inc. website at officialpayments.com and select Payment Center, or call 800.2PAY.TAX or 800.272.9829 and follow the recorded instructions. ACI Payments, Inc. provides customer assistance at 800.487.4567 Monday through Friday, 6 a.m. to 4 p.m. PST.
Payment Date:
Confirmation Number:

# Check or Money Order

Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Do not send cash or other items of value (such as stamps, lottery tickets, foreign currency, and gift cards). Write your SSN or ITIN and "2025 Form 540 2EZ" on the check or money order.
Enclose, but do not staple your check or money order to the tax return.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. e-file: If you e-filed your tax return, mail your check or money order with form FTB 3582, Payment Voucher for Individual e-filed Returns. Do not mail a copy of your e-filed tax return.
A penalty may be imposed if your payment is returned by your bank for insufficient funds.

# Request Monthly Installments

Pay as much as you can when you file your tax return. If you cannot pay your taxes in full, you can request approval to make monthly payments.
However, you will be charged interest and penalties. You will need to complete form FTB 3567, Installment Agreement Request.
To submit your request electronically, go to ftb.ca.gov and search for installment agreement. To submit your request by mail, go to ftb.ca.gov/forms to download and print form FTB 3567 or call 800.338.0505, and follow the recorded instructions. Enter code 949 when instructed. Mail the completed form to the FTB at the address shown on the form.
Line 36 - Refund or No Amount Due Did you report an amount on line 34?
No Enter the amount from line 32 on line 36. This is your refund amount. If it is less than $1, attach a written statement to your Form 540 2EZ requesting the refund.
Yes If the amount on line 34 is:
Bullet Less than the amount on line 32, subtract line 34 from line 32 and enter the difference on line 36. This is your refund amount.
Bullet More than the amount on line 32, enter zero on line 36.

FREE e-file at ftb.ca.gov

# Direct Deposit

is fast, safe, and convenient. To have your refund directly deposited into your bank account, fill in the account information on Form 540 2EZ, Side 4, line 37 and line 38. Fill in the routing and account numbers and indicate the account type. Verify routing and account numbers with your financial institution. Do not attach a voided check or deposit slip. See the illustration near the end of the Direct Deposit instructions.
Individual taxpayers may request that their refund be electronically deposited into more than one checking or savings account. This allows more options for managing your refund. For example, you can request part of your refund go to your checking account to use now and the rest to your savings account to save for later.
The routing number must be nine digits. The first two digits must be 01 through 12 or 21 through 32. On the sample check, the routing number is 250250025. The account number can be up to 17 characters and can include numbers and letters. Include hyphens, but omit spaces and special symbols. On the sample check, the account number is 202020.
Check the appropriate box for the type of account. Do not check more than one box for each line.
Enter the portion of your refund you want directly deposited into each account. When filing an original return, the total of line 37 and line 38 must equal the total amount of your refund on line 36. If line 37 and line 38 do not equal line 36, the FTB will issue a paper check.
When filing an amended return, only complete the amended Form 540 2EZ through line 36. Next, complete Schedule X. The amount from Schedule X, line 11 is your additional refund amount. This amount will be carried over to your amended Form 540 2EZ and will be entered on line 37 and line 38. The total of the amended Form 540 2EZ, line 37 and line 38 must equal the total amount of your refund on Schedule X, line 11. If the total of the amended Form 540 2EZ, line 37 and line 38 does not equal Schedule X, line 11, the FTB will issue a paper check.
Adjusted Refunds - If there is a change made to your refund, you will still receive your refund via direct deposit. For more information on direct deposit of adjusted refunds, go to ftb.ca.gov and search for direct deposit.
Caution: Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers.
The FTB is not responsible for a lost refund due to incorrect account information entered by you or your representative.
Prior to depositing the refund, the FTB may first verify with your financial institution that the name on the account you designated to receive the Direct Deposit for ScholarShare 529 College Savings Plans - If you have a ScholarShare 529 College Savings Plan account maintained by the ScholarShare Investment Board, you may have your refund directly deposited to your ScholarShare account. Please visit scholarshare529.com for instructions.

# Voter Information

Voter Registration Information - To register to vote in California, you must be:
Bullet A United States citizen and a resident of California, Bullet 18 years old or older on Election Day, Bullet Not currently in state or federal prison or on parole for the conviction of a felony, and Bullet Not currently found mentally incompetent to vote by a court.
For information on voter registration, check the box on Form 540 2EZ, Side 4, and go to the California Secretary of State website at sos.ca.gov/elections or see "Voting Is Everybody's Business" section on the Additional Information page included in this booklet.

# Health Care Coverage Information

If you are interested in no-cost or low-cost health care coverage information, check the "Yes" box on Form 540 2EZ, Side 4. If you check the "Yes" box, you, and your spouse/RDP, if filing a joint tax return, authorize the FTB to share limited information from your tax return with Covered California (the state agency that provides Californians with access to affordable health insurance) for their outreach and enrollment efforts. Limited information that will be shared include the following:
Bullet Taxpayer name, or in the case of taxpayers filing a joint tax return, the names of both spouses or registered domestic partners.
Bullet Full mailing address listed on the tax return.
Bullet Number and age of household dependents.
Bullet Gross Income.

# Sign Your Tax Return

on Side 5. If you file a joint tax return, your spouse/RDP must also sign it. If you file a joint tax return, both you and your spouse/RDP are generally responsible for tax and any interest or penalties due on the tax return. If one spouse/RDP does not pay the tax, the other spouse/RDP may have to. See "Innocent Joint Filer Relief" under Additional Information section for more information.
Include your preferred phone number and email address in case the FTB needs to contact you regarding your tax return. By providing this information, the FTB will be able to provide you better customer service.
Paid Preparer's Information If you pay a person to prepare your Form 540 2EZ, that person must sign and print the paid preparer's name, phone number, identification number, and complete the applicable paid preparer information on Side 5. The IRS requires a paid tax preparer to get and use a preparer tax identification number (PTIN). If the preparer has a federal employer identification number (FEIN), it should be entered only in the space provided. A paid preparer must give you a copy of your tax return to keep for your records.

# Third Party Designee

If you want to allow your preparer, a friend, family member, or any other person you choose to discuss your 2025 tax return with the FTB, check the "Yes" box in the signature area of your tax return. Also, print the designee's name and telephone number.
If you check the "Yes" box, you, and your spouse/RDP if filing a joint tax return, are authorizing the FTB to call the designee to answer any questions that may arise during the processing of your tax return. You are also authorizing the designee to:
Bullet Give the FTB any information that is missing from your tax return.
Bullet Call the FTB for information about the processing of your tax return or the status of your refund or payments.
Bullet Receive copies of notices or transcripts related to your tax return, upon request.
Bullet Respond to certain FTB notices about math errors, offsets, and return preparation.
You are not authorizing the designee to receive any refund check, bind you to anything (including any additional tax liability), or otherwise represent you before the FTB. If you want to expand or change the designee's authorization, go to ftb.ca.gov/poa.
The authorization will automatically end no later than the due date (without regard to extensions) for filing your 2026 tax return. This is April 15, 2027, for most people. To revoke the authorization before it ends, notify us by telephone at 800.852.5711 or in writing at Franchise Tax Board, PO Box 942840, Sacramento CA 94240-0040. Include your name, SSN (or ITIN), and the designee's name.

# Assembling Your Tax Return

Assemble your tax return and mail it to the FTB.
To help with our processing costs, enclose, but do not staple, your payment. Attach your federal Form(s) W-2 to the lower front of your tax return. Include California supporting forms and schedules behind Side 5 of Form 540 2EZ.
Do not enclose a copy of your federal tax return or any other document with your Form 540 2EZ.
Caution: Form 540 2EZ has five sides. When filing Form 540 2EZ, you must send all five sides to the FTB and Side 5 must be signed.

# Mailing Your Tax Return

Mail your tax return to the following address if your tax return shows an amount due:

FRANCHISE TAX BOARD
SACRAMENTO CA 94267-0001
Mail your tax return to the following address if your tax return shows a refund, or no amount due:

# FRANCHISE TAX BOARD

SACRAMENTO CA 94240-0001
1. Were you a resident of California for the entire year in 2025?
Military personnel: If you are not a legal resident of California, you do not qualify for this credit. However, your spouse/RDP may claim this credit if he or she was a resident during 2025 and is otherwise qualified.
YES. Go to question 2. NO. Stop here. File Form 540NR. Go to ftb.ca.gov/forms for more information regarding this form.
2. Is your California adjusted gross income, the amount on Form 540 2EZ, line 16:

$53,994 or less if single; or
$107,988 or less if married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP?

YES. Go to question 3. NO. Stop here. You do not qualify for this credit.

Did you pay rent, for at least half of 2025, on property (including a mobile home that you owned on rented land) in California, which was your principal residence?

YES. Go to question 4. NO. Stop here. You do not qualify for this credit.
4. Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2025?
NO. Go to question 6. YES. Go to question 5.
5. For more than half the year in 2025, did you live in the home of the person who can claim you as a dependent?
NO. Go to question 6. YES. Stop here. You do not qualify for this credit.
6. Was the property you rented exempt from property tax in 2025?
You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for the property you rented, then you may claim this credit.
NO. Go to question 7. YES. Stop here. You do not qualify for this credit.

Did you claim the homeowner's property tax exemption anytime during 2025?

You do not qualify for this credit if you or your spouse/RDP received a homeowner's property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner's property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.
NO. Go to question 8. YES. If your filing status is single, stop here, you do not qualify for this credit. If your filing status is married/RDP filing jointly, go to question 9.
8. Were you single in 2025?
YES. Go to question 11. NO. Go to question 9.

Did your spouse/RDP claim the homeowner's property tax exemption anytime during 2025?

You do not qualify for this credit if you or your spouse/RDP received a homeowner's property tax exemption at any time during the year. However, if you lived apart from your spouse/RDP for the entire year and your spouse/RDP received a homeowner's property tax exemption for a separate residence, then you may claim this credit if you are otherwise qualified.
NO. Go to question 11. YES. If both you and your spouse/RDP claimed the homeowner's property tax exemption, stop here, you do not qualify for this credit. Otherwise, go to question 10.
10. Did you and your spouse/RDP maintain separate residences for the entire year in 2025?
YES. Go to question 11. NO. Stop here. You do not qualify for this credit.
11. If you are:

Single, enter $60 on Form 540 2EZ, line 19.
Head of household or qualifying surviving spouse/RDP, enter $120 on Form 540 2EZ, line 19.
Married/RDP filing jointly, enter $120 on Form 540 2EZ, line 19. (Exception: If one spouse/RDP claimed the homeowner's tax exemption and you lived apart from your spouse/RDP for the entire year, enter $60 on Form 540 2EZ, line 19.) Fill in the street address(es) and landlord information below for the residence(s) you rented in California during 2025, which qualified you for this credit.

Street Address City, State, and ZIP Code Dates Rented in 2025 (From_to_) a b Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above.
Name Street Address City, State, ZIP Code, and Telephone Number a b Nonrefundable Renter's Credit Qualification Record e-file and skip this page! The tax software you use to e-file will help you find out if you qualify for this credit and will figure the correct amount of the credit automatically. You can claim the nonrefundable Renter's Credit using CalFile.
If you were a resident of California and paid rent on property in California, which was your principal residence, you may qualify for a credit that you can use to reduce your tax. Answer the questions below to see if you qualify. For purposes of California income tax, references to a spouse, husband, or wife also refer to a California Registered Domestic Partnership (RDP), unless otherwise specified. When we use the initials RDP, they refer to both a California registered domestic "partner" and a California registered domestic "partnership," as applicable. For more information on RDPs, get FTB Pub. 737. Do not mail this record. Keep with your tax records.

# Voluntary Contribution Fund Descriptions

Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below. To contribute to the California Seniors Special Fund, use the instructions for code 400 below. The amount you contribute either reduces your overpaid tax or increases your tax due. You may contribute only to the funds listed and cannot change the amount you contribute after you file your tax return. For more information, go to ftb.ca.gov and search for voluntary contributions.
Code 400, California Seniors Special Fund - If you and/or your spouse/RDP are 65 years of age or older as of January 1, 2026, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $306 or $153 per spouse/RDP. Contributions made to this fund will be distributed to the Area Agency on Aging Councils (TACC) to provide advice on and sponsorship of Senior Citizens issues. Any excess contributions not required by TACC will be distributed to senior citizen service organizations throughout California for meals, adult day care, and transportation.
Code 401, Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund - Contributions will be used to provide grants to California scientists to study Alzheimer's disease and related disorders.
This research includes basic science, diagnosis, treatment, prevention, behavioral problems, and caregiving. With almost 600,000 Californians living with the disease and another 2 million providing care to a loved one with Alzheimer's, our state is in the early stages of a major public health crisis. Your contribution will ensure that Alzheimer's disease receives the attention, research, and resources it deserves. For more information, go to cdph.ca.gov and search for Alzheimer.
Code 403, Rare and Endangered Species Preservation Voluntary Tax
Contribution Program - Contributions will be used to help protect and conserve California's many threatened and endangered species and the wild lands that they need to survive, for the enjoyment and benefit of you and future generations of Californians.
Code 405, California Breast Cancer Research Voluntary Tax Contribution
Fund - Contributions will fund research toward preventing and curing breast cancer. Breast cancer is the most common cancer to strike women in California. It kills 4,000 California women each year. Contributions also fund research on prevention and better treatment, and keep doctors up-to-date on research progress. For more information about the research your contributions support, go to cbcrp.org. Your contribution can help make breast cancer a disease of the past.
Code 406, California Firefighters' Memorial Voluntary Tax Contribution Fund - Contributions will be used for the repair and maintenance of the California Firefighters' Memorial on the grounds of the State Capitol, ceremonies to honor the memory of fallen firefighters and to assist surviving loved ones, and for an informational guide detailing survivor benefits to assist the spouses/RDPs and children of fallen firefighters.
Code 407, Emergency Food for Families Voluntary Tax Contribution Fund -Contributions will be used to help local food banks feed California's hungry.
Your contribution will fund the purchase of much-needed food for delivery to food banks, pantries, and soup kitchens throughout the state. The State Department of Social Services will monitor its distribution to ensure the food is given to those most in need.
Code 408, California Peace Officer Memorial Foundation Voluntary Tax
Contribution Fund - Contributions will be used to preserve the memory of California's fallen peace officers and assist the families they left behind.
Since statehood, over 1,300 courageous California peace officers have made the ultimate sacrifice while protecting law-abiding citizens. The non-profit charitable organization, California Peace Officers' Memorial Foundation, has accepted the privilege and responsibility of maintaining a memorial for fallen officers on the State Capitol grounds. Each May, the Memorial Foundation conducts a dignified ceremony honoring fallen officers and their surviving families by offering moral support, crisis counseling, and financial support that includes academic scholarships for the children of those officers who have made the supreme sacrifice. On behalf of all of us and the law-abiding citizens of California, thank you for your participation.
Code 413, California Cancer Research Voluntary Tax Contribution
Fund - Contributions will be used to conduct research relating to the causes, detection, and prevention of cancer and to expand community-based education on cancer, and to provide prevention and awareness activities for communities that are disproportionately at risk or afflicted by cancer.
Code 422, School Supplies for Homeless Children Voluntary Tax
Contribution Fund - Contributions will be used to provide school supplies and health-related products to homeless children.
Code 423, State Parks Protection Fund/Parks Pass Purchase -Contributions will be used for the protection and preservation of California's state parks and for the cost of a Vehicle Day Use Annual Pass valid at most park units where day use fees are collected. The pass is not valid at off-highway vehicle units, or for camping, oversized vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer's contribution equals or exceeds $195, the taxpayer will receive a single Vehicle Day Use Annual
Pass. Amounts contributed in excess of the parks pass cost may be deducted as a charitable contribution for the year in which the voluntary contribution is made. Any contribution less than $195 will be treated as a voluntary contribution and may be deducted as a charitable contribution.
For more information, go to parks.ca.gov/annualpass/ or email info@parks.ca.gov.
Code 424, Protect Our Coast and Oceans Voluntary Tax Contribution
Fund - Contributions will be used to provide grants to community organizations working to protect, restore, and enhance the California coast and ocean. Contributions will support shoreline cleanups, habitat restoration, coastal access improvements, and ocean education programs.
Code 431, Prevention of Animal Homelessness and Cruelty Voluntary Tax
Contribution Fund - Contributions will be used to fund programs designed to prevent and eliminate cat and dog homelessness, including spay and neuter programs.
Code 438, California Senior Citizen Advocacy Voluntary Tax Contribution
Fund - Contributions will be used to conduct the sessions of the California Senior Legislature and to support its ongoing activities on behalf of older persons.
Code 439, Native California Wildlife Rehabilitation Voluntary Tax
Contribution Fund - Contributions will be used to support the rehabilitation of injured, sick, or orphaned native wildlife and for wildlife conservation education.
Code 445, Mental Health Crisis Prevention Voluntary Tax Contribution
Fund - Contributions will be used to fund the Crisis Intervention Team program that trains peace officers to assist and engage safely with persons living with mental illness.
Code 447, California ALS Research Network Voluntary Tax Contribution
Fund - Contributions will be used to support the collaboration of clinicians, scientists, and academic and industry research organizations relating to the cure, screening, and treatment of amyotrophic lateral sclerosis (ALS).
Code 448, California Pediatric Cancer Research Voluntary Tax
Contribution Fund - Contributions will be used to support research relating to the cure, screening, and treatment of pediatric cancers.
Code 449, Parkinson's Disease Research Voluntary Tax Contribution Fund - Contributions will be used to support the Richard Paul Hemann Parkinson's Disease Program.

# Your Rights As A Taxpayer

The FTB's goals include making certain that your rights are protected so that you have the highest confidence in the integrity, efficiency, and fairness of our state tax system. For more information, get FTB 4058, California Taxpayers' Bill of Rights - Information for Taxpayers.

# Innocent Joint Filer Relief

You may qualify for relief from liability for tax on a joint tax return if (1) there is an understatement of tax because your spouse/RDP omitted income or claimed false deductions or credits, (2) you are divorced, legally separated, terminated your registered domestic partnership, or are no longer living with your spouse/ RDP, and (3) given all the facts and circumstances, it would be unfair to hold you liable for the tax. For more information, get form FTB 705, Innocent Joint Filer Relief Request, at ftb.ca.gov/forms, or by calling 916.845.7072, Monday through Friday from 8 a.m. until 5 p.m., except holidays.

# California Use Tax General Information

The use tax has been in effect in California since July 1, 1935. It applies to purchases of merchandise for use in California from out-of-state sellers and is similar to the sales tax paid on purchases you make in California. If you have not already paid all use tax due to the California Department of Tax and Fee Administration, you may be able to report and pay the use tax due on your state income tax return. See the information below and the instructions for Line 26 of your income tax return.
In general, you must pay California use tax on purchases of merchandise for use in California made from out-of-state sellers, for example, by telephone, over the Internet, by mail, or in person.
You must pay California use tax on taxable items if:

The seller does not collect California sales or use tax, and
You use, gift, store, or consume the item in this state.

Example: You live in California and purchase a dining table from a company in North Carolina. The company ships the table from North Carolina to your home for your use and does not charge California sales or use tax. You owe use tax on the purchase.
However, not all purchases require you to pay use tax. For example, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine.
For more information on nontaxable and exempt purchases, you may refer to Publication 61, Sales and Use Taxes: Tax Expenditures, on the California Department of Tax and Fee Administration's website at cdtfa.ca.gov.
For information about California use tax, please refer to the California Department of Tax and Fee Administration's website at cdtfa.ca.gov and type "Find Information About Use Tax" in the search bar.
Complete the "Use Tax Worksheet" or use the "Estimated Use Tax Lookup Table", in the instructions for Line 26, Use Tax, in this booklet, to calculate the amount due.
Extensions to File. If you request an extension to file your income tax return, wait until you file your tax return to report your purchases subject to use tax and make your use tax payment.
Interest, Penalties and Fees. Failure to timely report and pay the use tax due may result in the assessment of interest, penalties, and fees.
Application of Payments. For purchases made during taxable years starting on or after January 1, 2015, payments and credits reported on an income tax return will be applied first to the use tax liability, instead of income tax liabilities, penalties, and interest.
Changes in Use Tax Reported. Do not file an Amended Income Tax Return to revise the use tax previously reported. If you have changes to the amount of use tax previously reported on the original return, contact the California Department of Tax and Fee Administration.
For assistance with your use tax questions, go to the California Department of Tax and Fee Administration's website at cdtfa.ca.gov or call their Customer Service Center at 800.400.7115 (TTY:711) (for hearing and speech disabilities). For California income tax information, contact the Franchise Tax Board at ftb.ca.gov.
Voting Is Everybody's Business To register to vote in California, you must be:

A United States citizen and a resident of California,
18 years old or older on Election Day,
Not currently in state or federal prison or on parole for the conviction of a felony, and
Not currently found mentally incompetent to vote by a court.

Pre-register at 16. Vote at 18. Voter pre-registration is now available for 16 and 17 year olds who otherwise meet the voter registration eligibility requirements. California youth who pre-register to vote will have their registration become active once they turn 18 years old.
If you wish to receive a paper Voter Registration or Pre-Registration Application, call the California Secretary of State's Voter Hotline at
800.345.VOTE or simply register online at RegisterToVote.ca.gov.
For more information about how and when to register to vote, visit sos.ca.gov/elections.
It's Your Right . . . Register and Vote.

# Write To Us

If you write to us, be sure your letter includes your SSN or ITIN, and your daytime and evening telephone numbers. If you have a question about a notice that we sent to you, be sure to include a copy of the notice. Send your letter to:
FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond within 10 weeks. In some cases, we may call you to respond to your inquiry, or to ask you for additional information. Do not attach correspondence to your tax return unless the correspondence relates to an item on your return.

# Important Information

Protective Claim - If you are filing a claim for refund for a taxable year where an audit is being conducted by another state's taxing agency, litigation is pending or where a final determination by the IRS is pending, check box a for "Protective claim for refund" on Schedule X, Part II, line 1. Specify the pending litigation or reference to the federal determination on Part II, line 2 so we can properly process your claim.
Do not attach your previously filed return to your amended return.
Do not file an amended return to correct your SSN, name, or addess, instead, call or write us. See "Contacting the Franchise Tax Board" for more information.
Use Tax - Do not amend your return to correct a use tax error reported on your original tax return. Enter the amount from your original return. The California Department of Tax and Fee Administration (CDTFA) administers this tax. Refer all questions or requests relating to use tax to the CDTFA at cdtfa.ca.gov or call 800.400.7115.
Voluntary Contributions - You cannot amend voluntary contributions. Enter the amount from your original return.
Direct Deposit - You can now use direct deposit on your amended return.
When filing an amended return, only complete the amended Form 540 2EZ through line 36. Next, complete Schedule X. The amount from Schedule X, line 11 is your additional refund amount. This amount will be carried over to your amended Form 540 2EZ and will be entered on line 37 and line 38. The total of the amended Form 540 2EZ, line 37 and line 38 must equal the total amount of your refund on Schedule X, line 11. If the total of the amended Form 540 2EZ, line 37 and line 38 does not equal Schedule X, line 11, the FTB will issue a paper check.

Dependent Exemption Credit with No ID - For taxable years beginning on or after January 1, 2018, taxpayers claiming a dependent exemption credit for a dependent who is ineligible for an SSN and a federal ITIN may provide alternative information to the FTB to identify the dependent. To claim the dependent exemption credit, taxpayers complete form FTB 3568, attach the form and required documentation to their tax return, and write "no id" in the SSN field of line 8, Dependents, on Form 540 2EZ. For each dependent being claimed that does not have an SSN and an ITIN, a form FTB 3568 must be provided along with supporting documentation.
If you are amending a return beginning with taxable year 2018 to claim dependent exemption credit, complete an amended Form 540 2EZ, and write "no id" in the SSN field on the Dependents line, and attach Schedule X. To complete Schedule X, check box m for "Other" on Part II, line 1, and write the explanation "Claim dependent exemption credit with no id and form FTB 3568 is attached" on Part II, line 2. Make sure to attach form FTB 3568 and the required supporting documents in addition to the amended return and Schedule X. If you do not claim the dependent exemption credit on the original 2025 tax return, you may amend the 2025 tax return following the same procedure used to amend your previous year amended tax returns beginning with taxable year 2018. If claiming a refund, taxpayers must amend their returns within the statute of limitations. For more information, get FTB Notice 2021-01.

# Purpose

Use Form 540 2EZ to amend your original or previously filed California resident income tax return. Check the box at the top of Form 540 2EZ indicating AMENDED return. Submit the completed amended Form 540 2EZ and Schedule X along with all required schedules and supporting forms.

# When to File

Generally, if you filed federal Form 1040-X, Amended U.S. Individual Income Tax Return, file an amended California tax return within six months unless the changes do not affect your California tax liability. File an amended return only after you have filed your original or previously filed California tax return.
California Statute of Limitations
Original tax return was filed on or before April 15th:
If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return or within one year from the date of overpayment, whichever period expires later.
Original tax return was filed within the extension period (April 15th -
October 15th):
If you are making a claim for refund, file an amended tax return within four years from the date the original tax return was filed or within one year from the date of overpayment, whichever period expires later.
Original tax return was filed after October 15th:
If you are making a claim for refund, file an amended tax return within four years from the original due date of the tax return (April 15th) or within one year from the date of overpayment, whichever period expires later.
If you are filing your amended tax return after the normal statute of limitation period (four years after the due date of the original tax return), attach a statement explaining why the normal statute of limitations does not apply.
If you are filing your amended return in response to a billing notice you received, you will continue to receive billing notices until your amended tax return is accepted. You may file an informal claim for refund even though the full amount due including tax, penalty, and interest has not yet been paid.
After the full amount due has been paid, you have the right to appeal to the Office of Tax Appeals at ota.ca.gov or to file suit in court if your claim for refund is disallowed.
To file an informal claim for refund, check box l for "Informal claim" on Schedule X, Part II, line 1 and mail the claim to:
FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
Financially Disabled Taxpayers
The statute of limitations for filing claims for refunds is suspended during periods when a taxpayer is "financially disabled." You are considered "financially disabled" when you are unable to manage your financial affairs due to a medically determinable physical or mental impairment that is deemed to be either a terminal impairment or is expected to last for a continuous period of not less than 12 months. You are not considered "financially disabled" during any period that your spouse/RDP or any other person is legally authorized to act on your behalf on financial matters. For more information, get form FTB 1564, Financially Disabled - Suspension of the Statute of Limitations.

# Federal Notices

If you were notified of an error on your federal income tax return that changed your AGI, you may need to amend your California income tax return for that year.
If the IRS examines and changes your federal income tax return, and you owe additional tax, report these changes to the FTB within six months. You do not need to inform the FTB if the changes do not increase your California tax liability. If the changes made by the IRS result in a refund due, you must file a claim for refund within two years. Use an amended Form 540 2EZ and Schedule X to make any changes to your California income tax returns previously filed.
Include a copy of the final federal determination, along with all underlying data and schedules that explain or support the federal adjustment.
Note: Most penalties assessed by the IRS also apply under California law. If you are including penalties in a payment with your amended tax return, see Schedule X, line 8a instructions.

# Children With Unearned Income

If your child was required to file form FTB 3800, Tax Computation for Certain Children with Unearned Income, and your taxable income has changed, review your child's tax return to see if you need to file an amended tax return.
Get form FTB 3800 for more information.

# Contacting the Franchise Tax Board

If you have not received a refund within six months of filing your amended return, do not file a duplicate amended return for the same year. For information on the status of your refund, you may write to:
FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0040
For telephone assistance, see General Phone Service at the end of this booklet.

# Filing Status

Your filing status for California must be the same as the filing status you used on your federal income tax return, unless you are in an RDP. If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California. If you entered into a same-sex marriage, your filing status for California would generally be the same as the filing status that was used for federal. If you are a same-sex married individual or an RDP and file head of household for federal, you may file head of household for California only if you meet the requirements to be considered unmarried or considered not in a registered domestic partnership.
Changing Your Filing Status - If you changed your filing status on your federal amended tax return, also change your filing status for California.
Married/RDP Filing Jointly to Married/RDP Filing Separately - You cannot change from married/RDP filing jointly to married/RDP filing separately after the due date of the tax return.
Exception: A married couple who meets the exception for filing a separate tax return may change from joint to separate tax returns after the due date of the tax return. Get the instructions for Form 540 for more information.
Filing Separate Tax Returns to Married/RDP Filing Jointly - If you or your spouse/RDP (or both of you) filed a separate tax return, you generally can change to a joint tax return any time within four years from the original due date of the separate tax return(s). To change to a joint tax return, you and your spouse/RDP must have been legally married or in an RDP on the last day of the taxable year.
To amend from separate tax returns to a joint tax return, follow Form 540 2EZ instructions to complete only one amended tax return. Both you and your spouse/RDP must sign the amended joint tax return.

TAXABLE YEAR

# TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540 2EZ

Check here if this is an AMENDED return.
Your first name Initial Last name If joint tax return, spouse's/RDP's first name Initial Last name Additional information (see instructions) Street address (number and street) or PO box City (If you have a foreign address, see instructions) Suffix Your SSN or ITIN A Suffix Spouse's/RDP's SSN or ITIN R RP
Apt. no/ste. no. PMB/private mailbox State ZIP code Foreign province/state/county Foreign country name
Date of
Your DOB (mm/dd/yyyy)
Birth
•
Your prior name (see instructions)
Prior Name
Prior Name
•
Enter your county at time of filing (see instructions) Foreign postal code Spouse's/RDP's DOB (mm/dd/yyyy) • Spouse's/RDP's prior name (see instructions)

. . .

If your address above is the same as your principal/physical residence address at the time of filing, check this box If not, enter below your principal/physical residence address at the time of filing.

# Principal Residence

Street address (number and street) (If foreign address, see instructions.) City
Apt. no./ste.no.
State ZIP code
…
If your California filing status is different from your federal filing status, check the box here Check the box for your filing status. Check only one. See instructions.

# Filing Status

1 Single
Married/RDP filing jointly
(even if only one spouse/RDP had income) Head of household. STOP! See instructions.
Qualifying surviving spouse/RDP. Enter year spouse/RDP died.
See instructions.
If someone can claim you (or your spouse/RDP) as a dependent, check the box here.
… • 6
See instructions
333 3111253
Form 540 2EZ 2025 Side 1

Your name: Your SSN or ITIN:

Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2. See instructions . . .
… • 8
8 Dependents: (Do not include yourself or your spouse/RDP) Enter number of dependents here.
Dependent 1
Exemptions
First Name
Last Name
SSN
(see • instructions)
Dependent's relationship to you Dependent 2 Dependent 3

Whole dollars only
9 Total wages (federal Form W-2, box 16). See instructions … • 9 . 00 10 Total interest income (federal Form 1099-INT, box 1). See instructions … • 10 . 00 11 Total dividend income (federal Form 1099-DIV, box 1a). See instructions … • 11 12 Total pension income . 00 See instructions. Taxable amount … • 12 . 00 13 Total capital gains distributions from mutual funds (federal Form 1099-DIV, box 2a). See instructions … • 13 . 00 16 Add line 9, line 10, line 11, line 12, and line 13 … • 16 . 00 17 Using the 2EZ Table for your filing status, enter the tax for the amount on line 16.
Caution: If you checked the box on line 6, STOP. See instructions for completing the Dependent Tax Worksheet … 17 . 00 18 Senior exemption: See instructions. If you are 65 or older and entered 1 in the box on line 7, enter $153. If you entered 2 in the box on line 7, enter $306 … 18 Taxable Income and Credits . 00 19 Nonrefundable renter's credit. See instructions … • 19 . 00 20 Credits. Add line 18 and line 19 … . 00 21 Tax. Subtract line 20 from line 17. If zero or less, enter -0- … • 21 . 00 22 Total tax withheld (federal Form W-2, box 17 or federal Form 1099-R, box 14) … • 22 . 00 23 a Earned Income Tax Credit (EITC). See instructions … • 23a . 00 b Young Child Tax Credit (YCTC). See instructions … • 23b . 00 c Foster Youth Tax Credit (FYTC). See instructions … • 23c . 00 25 Total payments. Add line 22, line 23a, line 23b, and line 23c … 25 . 00 26 Use tax. Do not leave blank. See instructions … • 26 Use Tax . 00 If line 26 is zero, check if: No use tax is owed.
Side 2 Form 540 2EZ 2025
You paid your use tax obligation directly to CDTFA.
333 3112253

Form 540 2EZ 2025 Side 3
ISR
Penalty . 00 . 00 . 00 . 00 . 00 . 00 Code Amount California Seniors Special Fund. See instructions Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund Rare and Endangered Species Preservation Voluntary Tax Contribution Program California Breast Cancer Research Voluntary Tax Contribution Fund.
California Firefighters' Memorial Voluntary Tax Contribution Fund.
Emergency Food for Families Voluntary Tax Contribution Fund.
California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.
California Cancer Research Voluntary Tax Contribution Fund.
School Supplies for Homeless Children Voluntary Tax Contribution Fund State Parks Protection Fund/Parks Pass Purchase Protect Our Coast and Oceans Voluntary Tax Contribution Fund Your name: Your SSN or ITIN:

# Overpaid Tax/Tax Due

•
•
•
•
•
•
•
•
•
•
•
… . . .
…
…
…
…
…
…
…
…
…
Contributions . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 Individual Shared Responsibility (ISR) Penalty. See instructions … • 27 27 If you and your household had full-year health care coverage, check the box.
See instructions. Medicare Part A or C coverage is qualifying health care coverage … If you did not check the box, see instructions.
30 Payments after Individual Shared Responsibility Penalty. If line 28 is more than line 27, subtract line 27 from line 28 … 30 33 Tax due. If line 30 is less than line 21, subtract line 30 from line 21.
See instructions … 33
28 Payments balance. If line 25 is more than line 26, subtract line 26 from line 25 … 28 29 Use Tax balance. If line 26 is more than line 25, subtract line 25 from line 26 … 29 31 Individual Shared Responsibility Penalty balance. If line 27 is more than line 28, subtract line 28 from line 27 … 31 32 Overpaid tax. If line 30 is more than line 21, subtract line 21 from line 30 … • 32 • Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund California Senior Citizen Advocacy Voluntary Tax Contribution Fund Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund • •

. . . … … . 00 . 00 . 00

Your SSN or ITIN:
Your name:

. 00 …

Mental Health Crisis Prevention Voluntary Tax Contribution Fund California ALS Research Network Voluntary Tax Contribution Fund

. 00 …

# Contributions

. 00 …

California Pediatric Cancer Research Voluntary Tax Contribution Fund

. 00 …

Parkinson's Disease Research Voluntary Tax Contribution Fund

. 00 …

Add amounts in code 400 through code 449. This is your total contribution
AMOUNT YOU OWE. Add line 29, line 31, line 33, and line 34. See instructions. Do not send cash.
Amount You Owe Mail to: FRANCHISE TAX BOARD
Amount You Owe

SACRAMENTO CA 94267-0001
•
…
Pay online - Go to ftb.ca.gov/pay for more information.
REFUND OR NO AMOUNT DUE. Subtract line 34 from line 32. See instructions.
Mail to: FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240-0001 . 00 • … . 00 Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a deposit slip. Have you verified the routing and account numbers? Use whole dollars only.
All or the following amount of my refund (line 36) is authorized for direct deposit into the account shown below:
Direct Deposit (Refund Only)
•
Type
•
•
Account number
Routing number
Checking
Savings
•
37 Direct deposit amount . 00 The remaining amount of my refund (line 36) is authorized for direct deposit into the account shown below:
•
Type
Checking
•
•
Account number
Routing number
Savings
•
38 Direct deposit amount . 00 For voter registration information, check the box and go to sos.ca.gov/elections. See instructions …
Voter Info.
Coverage Info.
Health Care
Do you want information on no-cost or low-cost health care coverage?
By checking the "Yes" box, you authorize the Franchise Tax Board to share limited Yes No information from your tax return with Covered California. See instructions … 333 3114253 Side 4 Form 540 2EZ 2025

# (continued on next page)

Your SSN or ITIN:
Your name:
By checking the applicable box you authorize written consent for Donate Life California to enroll you in the Donate Life California Organ and Tissue Donor Registry, and for the Franchise Tax Board to share limited information from your tax return with Donate Life California. Primary taxpayer If your individual information has changed since the last time you filed a tax return, and Organ Donor Election are already registered with Donate Life California, re-checking the box will send your Spouse/RDP most updated individual information to Donate Life California. If you do not check the box, Donate Life California will not enroll you in the registry at this time. (if joint tax return) To remove your name from the registry contact Donate Life California directly. For more information, see the Consent Language in the instructions.
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this tax return is true, correct, and complete.
Your signature Date
Your email address. Enter only one email address.

# Here

•
Print paid preparer's name
It is unlawful to forge a spouse's/RDP's Spouse's/RDP's signature (if a joint tax return, both must sign) Preferred phone number • Paid preparer's phone number Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge) signature.
Joint tax return?
See instructions.
Firm's name (or yours, if self-employed) Firm's address • PTIN • Firm's FEIN . . .• Yes No Do you want to allow another person to discuss this tax return with us? See instructions.
Print Third Party Designee's Name 333 3115253 Telephone Number Form 540 2EZ 2025 Side 5

Visit our website: ftb.ca.gov

Text version of this table

025	Calif	or	nia	2EZ	Table					He		ad o	f H	ouseho	ld
aution: D	o not use t	hese	tables	for Form	540 or Form 540	NR.
his table g	ives you cr	edit o	f $11,41	2 for your	standard deductio	n, $153 for	your	personal e	xemption credit,	and $475	f	or each d	epend	ent exemption	you
e entitled	to claim. To	find	your tax	:
Read do	wn the colu	mn l	abeled “	If Your Inc	ome Is . . .” to find t	he range th	at inc	ludes your	income from Fo	rm 540 2	E	Z, line 16	.
Read ac	ross the col	umn	s labele	d “Number	of Dependents” t	o find the t	ax am	ount that a	pplies to you. En	ter the ta	x	amount o	n Form	540 2EZ, line	17.
f Your Inc	ome Is... AtLeas		Numb	er	If Your Inco	me Is...		Number	If	Your Inco	m	e Is...		Number
		of	Dependt,	ens0			o	f Dependent	s				of	Dependents
At	If your				At	But Not				At	Bu	t Not
Least	income is,ButNoOvr	0	1	Number ofDpndts,2	Number ofDpndts,3 Least	Over	0	1	2 3	Least		Over	0	1 2	3
0	26,762	0	0	0	0 32,163	32,262	55	0	0 0	37,663	3	7,762	151	0 0	0
26,763	26,862	1	0	0	0 32,263	32,362	56	0	0 0	37,763	3	7,862	153	0 0	0
26,863	26,962	2	0	0	0 32,363	32,462	57	0	0 0	37,863	3	7,962	155	0 0	0
26,963	27,062	3	0	0	0 32,463	32,562	58	0	0 0	37,963	3	8,062	157	0 0	0
27,063	27,162	4	0	0	0 32,563	32,662	59	0	0 0	38,063	3	8,162	159	0 0	0
27,163	27,262	5	0	0	0 32,663	32,762	60	0	0 0	38,163	3	8,262	161	0 0	0
27,263	27,362	6	0	0	0 32,763	32,862	61	0	0 0	38,263	3	8,362	163	0 0	0
27,363	27,462	7	0	0	0 32,863	32,962	62	0	0 0	38,363	3	8,462	165	0 0	0
27,463	27,562	8	0	0	0 32,963	33,062	63	0	0 0	38,463	3	8,562	167	0 0	0
27,563	27,662	9	0	0	0 33,063	33,162	64	0	0 0	38,563	3	8,662	169	0 0	0
27,663	27,762	10	0	0	0 33,163	33,262	65	0	0 0	38,663	3	8,762	171	0 0	0
27,763	27,862	11	0	0	0 33,263	33,362	66	0	0 0	38,763	3	8,862	173	0 0	0
27,863	27,962	12	0	0	0 33,363	33,462	67	0	0 0	38,863	3	8,962	175	0 0	0
27,963	28,062	13	0	0	0 33,463	33,562	68	0	0 0	38,963	3	9,062	177	0 0	0
28,063	28,162	14	0	0	0 33,563	33,662	69	0	0 0	39,063	3	9,162	179	0 0	0
28,163	28,262	15	0	0	0 33,663	33,762	71	0	0 0	39,163	3	9,262	181	0 0	0
28,263	28,362	16	0	0	0 33,763	33,862	73	0	0 0	39,263	3	9,362	183	0 0	0
28,363	28,462	17	0	0	0 33,863	33,962	75	0	0 0	39,363	3	9,462	185	0 0	0
28,463	28,562	18	0	0	0 33,963	34,062	77	0	0 0	39,463	3	9,562	187	0 0	0
28,563	28,662	19	0	0	0 34,063	34,162	79	0	0 0	39,563	3	9,662	189	0 0	0
28,663	28,762	20	0	0	0 34,163	34,262	81	0	0 0	39,663	3	9,762	191	0 0	0
28,763	28,862	21	0	0	0 34,263	34,362	83	0	0 0	39,763	3	9,862	193	0 0	0
28,863	28,962	22	0	0	0 34,363	34,462	85	0	0 0	39,863	3	9,962	195	0 0	0
28,963	29,062	23	0	0	0 34,463	34,562	87	0	0 0	39,963	4	0,062	197	0 0	0
29,063	29,162	24	0	0	0 34,563	34,662	89	0	0 0	40,063	4	0,162	199	0 0	0
29,163	29,262	25	0	0	0 34,663	34,762	91	0	0 0	40,163	4	0,262	201	0 0	0
29,263	29,362	26	0	0	0 34,763	34,862	93	0	0 0	40,263	4	0,362	203	0 0	0
29,363	29,462	27	0	0	0 34,863	34,962	95	0	0 0	40,363	4	0,462	205	0 0	0
29,463	29,562	28	0	0	0 34,963	35,062	97	0	0 0	40,463	4	0,562	207	0 0	0
29,563	29,662	29	0	0	0 35,063	35,162	99	0	0 0	40,563	4	0,662	209	0 0	0
29,663	29,762	30	0	0	0 35,163	35,262	101	0	0 0	40,663	4	0,762	211	0 0	0
29,763	29,862	31	0	0	0 35,263	35,362	103	0	0 0	40,763	4	0,862	213	0 0	0
29,863	29,962	32	0	0	0 35,363	35,462	105	0	0 0	40,863	4	0,962	215	0 0	0
29,963	30,062	33	0	0	0 35,463	35,562	107	0	0 0	40,963	4	1,062	217	0 0	0
30,063	30,162	34	0	0	0 35,563	35,662	109	0	0 0	41,063	4	1,162	219	0 0	0
30,163	30,262	35	0	0	0 35,663	35,762	111	0	0 0	41,163	4	1,262	221	0 0	0
30,263	30,362	36	0	0	0 35,763	35,862	113	0	0 0	41,263	4	1,362	223	0 0	0
30,363	30,462	37	0	0	0 35,863	35,962	115	0	0 0	41,363	4	1,462	225	0 0	0
30,463	30,562	38	0	0	0 35,963	36,062	117	0	0 0	41,463	4	1,562	227	0 0	0
30,563	30,662	39	0	0	0 36,063	36,162	119	0	0 0	41,563	4	1,662	229	0 0	0
30,663	30,762	40	0	0	0 36,163	36,262	121	0	0 0	41,663	4	1,762	231	0 0	0
30,763	30,862	41	0	0	0 36,263	36,362	123	0	0 0	41,763	4	1,862	233	0 0	0
30,863	30,962	42	0	0	0 36,363	36,462	125	0	0 0	41,863	4	1,962	235	0 0	0
30,963	31,062	43	0	0	0 36,463	36,562	127	0	0 0	41,963	4	2,062	237	0 0	0
31,063	31,162	44	0	0	0 36,563	36,662	129	0	0 0	42,063	4	2,162	239	0 0	0
31,163	31,262	45	0	0	0 36,663	36,762	131	0	0 0	42,163	4	2,262	241	0 0	0
31,263	31,362	46	0	0	0 36,763	36,862	133	0	0 0	42,263	4	2,362	243	0 0	0
31,363	31,462	47	0	0	0 36,863	36,962	135	0	0 0	42,363	4	2,462	245	0 0	0
31,463	31,562	48	0	0	0 36,963	37,062	137	0	0 0	42,463	4	2,562	247	0 0	0
31,563	31,662	49	0	0	0 37,063	37,162	139	0	0 0	42,563	4	2,662	249	0 0	0
31,663	31,762	50	0	0	0 37,163	37,262	141	0	0 0	42,663	4	2,762	251	0 0	0
31,763	31,862	51	0	0	0 37,263	37,362	143	0	0 0	42,763	4	2,862	253	0 0	0
31,863	31,962	52	0	0	0 37,363	37,462	145	0	0 0	42,863	4	2,962	255	0 0	0
31,963	32,062	53	0	0	0 37,463	37,562	147	0	0 0	42,963	4	3,062	257	0 0	0
32,063	32,162	54	0	0	0 37,563	37,662	149	0	0 0	43,063	4	3,162	259	0 0	0
													Contin	ued on next p	age
age 40	Form 540	2EZ	Tax B	ooklet 20	25

# Single

Text version of this table

2	025	C	ali	for	nia 2	EZ T	abl	e										Singl	e
C	aution: D	o no	t use	these	tables for	Form	540 or F	orm 540	NR.
T	his table g	ives	you c	redit of	$5,706 for	your s	tandard	deduction	, $153 for	your pers	onal ex	emption	credit,	and	$475	for each d	ependent	exemption yo	u
ar	e entitled	to cl	aim. T	o find y	our tax:
•	Read do	wn t	he col	umn la	beled “If Yo	ur Inco	me Is . .	.” to find t	he range th	at include	s your	income	from Fo	rm	540 2	EZ, line 16	.
•	Read ac	ross	the c	olumns	labeled “N	umber	of Depe	ndents” t	o find the t	ax amount	that ap	plies to	you. En	ter	the ta	x amount o	n Form 5	40 2EZ, line 1	7.
I	f Your Inc	ome Is	... AtLeas		Number		If	Your Inco	me Is...	Nu	mber		If	You	r Inco	me Is...	Nu	mber
				of	Dependents, 0					of De	pendent	s					of De	pendents
	At	But N	ot					At	But Not						At	But Not
	Least	Ov	er	0	1	2	3	Least	Over	0	1	2	3	Le	ast	Over	0	1 2	3
	0	18,95	6	0	0	0	0	24,357	24,456	110	0	0	0	29,	857	29,956	220	0 0	0
	18,957	19,05	6	2	0	0	0	24,457	24,556	112	0	0	0	29,	957	30,056	222	0 0	0
	19,057	19,15	6	4	0	0	0	24,557	24,656	114	0	0	0	30,	057	30,156	224	0 0	0
	19,157	19,25	6	6	0	0	0	24,657	24,756	116	0	0	0	30,	157	30,256	226	0 0	0
	19,257	19,35	6	8	0	0	0	24,757	24,856	118	0	0	0	30,	257	30,356	228	0 0	0
	19,357	19,45	6	10	0	0	0	24,857	24,956	120	0	0	0	30,	357	30,456	230	0 0	0
	19,457	19,55	6	12	0	0	0	24,957	25,056	122	0	0	0	30,	457	30,556	232	0 0	0
	19,557	19,65	6	14	0	0	0	25,057	25,156	124	0	0	0	30,	557	30,656	234	0 0	0
	19,657	19,75	6	16	0	0	0	25,157	25,256	126	0	0	0	30,	657	30,756	236	0 0	0
	19,757	19,85	6	18	0	0	0	25,257	25,356	128	0	0	0	30,	757	30,856	238	0 0	0
	19,857	19,95	6	20	0	0	0	25,357	25,456	130	0	0	0	30,	857	30,956	240	0 0	0
	19,957	20,05	6	22	0	0	0	25,457	25,556	132	0	0	0	30,	957	31,056	242	0 0	0
	20,057	20,15	6	24	0	0	0	25,557	25,656	134	0	0	0	31,	057	31,156	244	0 0	0
	20,157	20,25	6	26	0	0	0	25,657	25,756	136	0	0	0	31,	157	31,256	246	0 0	0
	20,257	20,35	6	28	0	0	0	25,757	25,856	138	0	0	0	31,	257	31,356	248	0 0	0
	20,357	20,45	6	30	0	0	0	25,857	25,956	140	0	0	0	31,	357	31,456	250	0 0	0
	20,457	20,55	6	32	0	0	0	25,957	26,056	142	0	0	0	31,	457	31,556	252	0 0	0
	20,557	20,65	6	34	0	0	0	26,057	26,156	144	0	0	0	31,	557	31,656	254	0 0	0
	20,657	20,75	6	36	0	0	0	26,157	26,256	146	0	0	0	31,	657	31,756	256	0 0	0
	20,757	20,85	6	38	0	0	0	26,257	26,356	148	0	0	0	31,	757	31,856	258	0 0	0
	20,857	20,95	6	40	0	0	0	26,357	26,456	150	0	0	0	31,	857	31,956	260	0 0	0
	20,957	21,05	6	42	0	0	0	26,457	26,556	152	0	0	0	31,	957	32,056	263	0 0	0
	21,057	21,15	6	44	0	0	0	26,557	26,656	154	0	0	0	32,	057	32,156	267	0 0	0
	21,157	21,25	6	46	0	0	0	26,657	26,756	156	0	0	0	32,	157	32,256	271	0 0	0
	21,257	21,35	6	48	0	0	0	26,757	26,856	158	0	0	0	32,	257	32,356	275	0 0	0
	21,357	21,45	6	50	0	0	0	26,857	26,956	160	0	0	0	32,	357	32,456	279	0 0	0
	21,457	21,55	6	52	0	0	0	26,957	27,056	162	0	0	0	32,	457	32,556	283	0 0	0
	21,557	21,65	6	54	0	0	0	27,057	27,156	164	0	0	0	32,	557	32,656	287	0 0	0
	21,657	21,75	6	56	0	0	0	27,157	27,256	166	0	0	0	32,	657	32,756	291	0 0	0
	21,757	21,85	6	58	0	0	0	27,257	27,356	168	0	0	0	32,	757	32,856	295	0 0	0
	21,857	21,95	6	60	0	0	0	27,357	27,456	170	0	0	0	32,	857	32,956	299	0 0	0
	21,957	22,05	6	62	0	0	0	27,457	27,556	172	0	0	0	32,	957	33,056	303	0 0	0
	22,057	22,15	6	64	0	0	0	27,557	27,656	174	0	0	0	33,	057	33,156	307	0 0	0
	22,157	22,25	6	66	0	0	0	27,657	27,756	176	0	0	0	33,	157	33,256	311	0 0	0
	22,257	22,35	6	68	0	0	0	27,757	27,856	178	0	0	0	33,	257	33,356	315	0 0	0
	22,357	22,45	6	70	0	0	0	27,857	27,956	180	0	0	0	33,	357	33,456	319	0 0	0
	22,457	22,55	6	72	0	0	0	27,957	28,056	182	0	0	0	33,	457	33,556	323	0 0	0
	22,557	22,65	6	74	0	0	0	28,057	28,156	184	0	0	0	33,	557	33,656	327	0 0	0
	22,657	22,75	6	76	0	0	0	28,157	28,256	186	0	0	0	33,	657	33,756	331	0 0	0
	22,757	22,85	6	78	0	0	0	28,257	28,356	188	0	0	0	33,	757	33,856	335	0 0	0
	22,857	22,95	6	80	0	0	0	28,357	28,456	190	0	0	0	33,	857	33,956	339	0 0	0
	22,957	23,05	6	82	0	0	0	28,457	28,556	192	0	0	0	33,	957	34,056	343	0 0	0
	23,057	23,15	6	84	0	0	0	28,557	28,656	194	0	0	0	34,	057	34,156	347	0 0	0
	23,157	23,25	6	86	0	0	0	28,657	28,756	196	0	0	0	34,	157	34,256	351	0 0	0
	23,257	23,35	6	88	0	0	0	28,757	28,856	198	0	0	0	34,	257	34,356	355	0 0	0
	23,357	23,45	6	90	0	0	0	28,857	28,956	200	0	0	0	34,	357	34,456	359	0 0	0
	23,457	23,55	6	92	0	0	0	28,957	29,056	202	0	0	0	34,	457	34,556	363	0 0	0
	23,557	23,65	6	94	0	0	0	29,057	29,156	204	0	0	0	34,	557	34,656	367	0 0	0
	23,657	23,75	6	96	0	0	0	29,157	29,256	206	0	0	0	34,	657	34,756	371	0 0	0
	23,757	23,85	6	98	0	0	0	29,257	29,356	208	0	0	0	34,	757	34,856	375	0 0	0
	23,857	23,95	6	100	0	0	0	29,357	29,456	210	0	0	0	34,	857	34,956	379	0 0	0
	23,957	24,05	6	102	0	0	0	29,457	29,556	212	0	0	0	34,	957	35,056	383	0 0	0
	24,057	24,15	6	104	0	0	0	29,557	29,656	214	0	0	0	35,	057	35,156	387	0 0	0
	24,157	24,25	6	106	0	0	0	29,657	29,756	216	0	0	0	35,	157	35,256	391	0 0	0
	24,257	24,35	6	108	0	0	0	29,757	29,856	218	0	0	0	35,	257	35,356	395	0 0	0
																	Continue	d on next pa	ge.
													Fo	rm	540	2EZ Tax B	ooklet 2	025 Page	23

# Single

Text version of this table

2	025	Calif	orn	ia	2EZ T	ab	l	e											Singl	e
C	aution: D	o not use	these t	ables	for Form 5	40 or	F	orm 540	NR.										(continue	d
T	his table g	ives you c	redit of	$5,70	6 for your s	tandar	d	deduction	, $153 for	your pe	rsonal ex	emption	credit,	and	$475	fo	r each	depende	nt exemption you
r	e entitled	to claim. T	o find y	our tax	:
•	Read do	wn the col	umn lab	eled “	If Your Inco	me Is	. .	.” to find t	he range th	at inclu	des your	income	from Fo	rm	540 2	E	Z, line 1	6.
•	Read ac	ross the c	olumns	labele	d “Number	of Dep	e	ndents” t	o find the t	ax amou	nt that ap	plies to	you. En	ter	the ta	x	amount	on Form	540 2EZ, line 17	.
If	Your Inco	me Is...		Numb	er		If	Your Inco	me Is...		Number		If	You	r Inco	me	Is...		Number
			of	Depen	dents					of	Dependent	s						of	Dependents
	At	But Not						At	But Not						At	Bu	t Not
	Least	Over	0	1	2	3		Least	Over	0	1	2	3	Le	ast		Over	0	1 2	3
	35,357	35,456	399	0	0	0		40,857	40,956	619	144	0	0	46,	357	4	6,456	839	364 0	0
	35,457	35,556	403	0	0	0		40,957	41,056	623	148	0	0	46,	457	4	6,556	843	368 0	0
	35,557	35,656	407	0	0	0		41,057	41,156	627	152	0	0	46,	557	4	6,656	847	372 0	0
	35,657	35,756	411	0	0	0		41,157	41,256	631	156	0	0	46,	657	4	6,756	851	376 0	0
	35,757	35,856	415	0	0	0		41,257	41,356	635	160	0	0	46,	757	4	6,856	855	380 0	0
	35,857	35,956	419	0	0	0		41,357	41,456	639	164	0	0	46,	857	4	6,956	859	384 0	0
	35,957	36,056	423	0	0	0		41,457	41,556	643	168	0	0	46,	957	4	7,056	863	388 0	0
	36,057	36,156	427	0	0	0		41,557	41,656	647	172	0	0	47,	057	4	7,156	867	392 0	0
	36,157	36,256	431	0	0	0		41,657	41,756	651	176	0	0	47,	157	4	7,256	872	397 0	0
	36,257	36,356	435	0	0	0		41,757	41,856	655	180	0	0	47,	257	4	7,356	878	403 0	0
	36,357	36,456	439	0	0	0		41,857	41,956	659	184	0	0	47,	357	4	7,456	884	409 0	0
	36,457	36,556	443	0	0	0		41,957	42,056	663	188	0	0	47,	457	4	7,556	890	415 0	0
	36,557	36,656	447	0	0	0		42,057	42,156	667	192	0	0	47,	557	4	7,656	896	421 0	0
	36,657	36,756	451	0	0	0		42,157	42,256	671	196	0	0	47,	657	4	7,756	902	427 0	0
	36,757	36,856	455	0	0	0		42,257	42,356	675	200	0	0	47,	757	4	7,856	908	433 0	0
	36,857	36,956	459	0	0	0		42,357	42,456	679	204	0	0	47,	857	4	7,956	914	439 0	0
	36,957	37,056	463	0	0	0		42,457	42,556	683	208	0	0	47,	957	4	8,056	920	445 0	0
	37,057	37,156	467	0	0	0		42,557	42,656	687	212	0	0	48,	057	4	8,156	926	451 0	0
	37,157	37,256	471	0	0	0		42,657	42,756	691	216	0	0	48,	157	4	8,256	932	457 0	0
	37,257	37,356	475	0	0	0		42,757	42,856	695	220	0	0	48,	257	4	8,356	938	463 0	0
	37,357	37,456	479	4	0	0		42,857	42,956	699	224	0	0	48,	357	4	8,456	944	469 0	0
	37,457	37,556	483	8	0	0		42,957	43,056	703	228	0	0	48,	457	4	8,556	950	475 0	0
	37,557	37,656	487	12	0	0		43,057	43,156	707	232	0	0	48,	557	4	8,656	956	481 6	0
	37,657	37,756	491	16	0	0		43,157	43,256	711	236	0	0	48,	657	4	8,756	962	487 12	0
	37,757	37,856	495	20	0	0		43,257	43,356	715	240	0	0	48,	757	4	8,856	968	493 18	0
	37,857	37,956	499	24	0	0		43,357	43,456	719	244	0	0	48,	857	4	8,956	974	499 24	0
	37,957	38,056	503	28	0	0		43,457	43,556	723	248	0	0	48,	957	4	9,056	980	505 30	0
	38,057	38,156	507	32	0	0		43,557	43,656	727	252	0	0	49,	057	4	9,156	986	511 36	0
	38,157	38,256	511	36	0	0		43,657	43,756	731	256	0	0	49,	157	4	9,256	992	517 42	0
	38,257	38,356	515	40	0	0		43,757	43,856	735	260	0	0	49,	257	4	9,356	998	523 48	0
	38,357	38,456	519	44	0	0		43,857	43,956	739	264	0	0	49,	357	4	9,456	1,004	529 54	0
	38,457	38,556	523	48	0	0		43,957	44,056	743	268	0	0	49,	457	4	9,556	1,010	535 60	0
	38,557	38,656	527	52	0	0		44,057	44,156	747	272	0	0	49,	557	4	9,656	1,016	541 66	0
	38,657	38,756	531	56	0	0		44,157	44,256	751	276	0	0	49,	657	4	9,756	1,022	547 72	0
	38,757	38,856	535	60	0	0		44,257	44,356	755	280	0	0	49,	757	4	9,856	1,028	553 78	0
	38,857	38,956	539	64	0	0		44,357	44,456	759	284	0	0	49,	857	4	9,956	1,034	559 84	0
	38,957	39,056	543	68	0	0		44,457	44,556	763	288	0	0	49,	957	5	0,056	1,040	565 90	0
	39,057	39,156	547	72	0	0		44,557	44,656	767	292	0	0	50,	057	5	0,156	1,046	571 96	0
	39,157	39,256	551	76	0	0		44,657	44,756	771	296	0	0	50,	157	5	0,256	1,052	577 102	0
	39,257	39,356	555	80	0	0		44,757	44,856	775	300	0	0	50,	257	5	0,356	1,058	583 108	0
	39,357	39,456	559	84	0	0		44,857	44,956	779	304	0	0	50,	357	5	0,456	1,064	589 114	0
	39,457	39,556	563	88	0	0		44,957	45,056	783	308	0	0	50,	457	5	0,556	1,070	595 120	0
	39,557	39,656	567	92	0	0		45,057	45,156	787	312	0	0	50,	557	5	0,656	1,076	601 126	0
	39,657	39,756	571	96	0	0		45,157	45,256	791	316	0	0	50,	657	5	0,756	1,082	607 132	0
	39,757	39,856	575	100	0	0		45,257	45,356	795	320	0	0	50,	757	5	0,856	1,088	613 138	0
	39,857	39,956	579	104	0	0		45,357	45,456	799	324	0	0	50,	857	5	0,956	1,094	619 144	0
	39,957	40,056	583	108	0	0		45,457	45,556	803	328	0	0	50,	957	5	1,056	1,100	625 150	0
	40,057	40,156	587	112	0	0		45,557	45,656	807	332	0	0	51,	057	5	1,156	1,106	631 156	0
	40,157	40,256	591	116	0	0		45,657	45,756	811	336	0	0	51,	157	5	1,256	1,112	637 162	0
	40,257	40,356	595	120	0	0		45,757	45,856	815	340	0	0	51,	257	5	1,356	1,118	643 168	0
	40,357	40,456	599	124	0	0		45,857	45,956	819	344	0	0	51,	357	5	1,456	1,124	649 174	0
	40,457	40,556	603	128	0	0		45,957	46,056	823	348	0	0	51,	457	5	1,556	1,130	655 180	0
	40,557	40,656	607	132	0	0		46,057	46,156	827	352	0	0	51,	557	5	1,656	1,136	661 186	0
	40,657	40,756	611	136	0	0		46,157	46,256	831	356	0	0	51,	657	5	1,756	1,142	667 192	0
	40,757	40,856	615	140	0	0		46,257	46,356	835	360	0	0	51,	757	5	1,856	1,148	673 198	0

# Single

Text version of this table

2	025	Cal	iforn	ia 2EZ	Tabl	e											Sin	gle
C	aution: D	o not us	e these	tables for Form	540 or F	orm 540	NR.										(conti	nued)
T	his table g	ives you	credit of	$5,706 for your	standard	deduction	, $153 fo	r your pe	rsonal	exempti	on	credit,	and	$475	for each	depende	nt exemption	you
ar	e entitled	to claim.	To find y	our tax:
•	Read do	wn the c	olumn la	beled “If Your Inc	ome Is . .	.” to find t	he range	that inclu	des yo	ur incom	e	from Fo	rm	540 2	EZ, line 1	6.
•	Read ac	ross the	columns	labeled “Numbe	r of Depe	ndents” t	o find the	tax amo	unt that	applies	to	you. En	ter	the ta	x amount	on Form	540 2EZ, lin	e 17.
If	Your Inco	me Is...		Number	If	Your Inco	me Is...		Numbe	r		If	You	r Inco	me Is...		Number
			of	Dependents				of	Depend	ents						of	Dependents
	At	But Not				At	But Not							At	But Not
	Least	Over	0	1 2	3	Least	Over	0	1	2		3	Le	ast	Over	0	1 2	3
	51,857	51,956	1,154	679 204	0	57,357	57,456	1,484 1	,009	534	5	9	62,	857	62,956	1,814 1	,339 864	389
	51,957	52,056	1,160	685 210	0	57,457	57,556	1,490 1	,015	540	6	5	62,	957	63,056	1,820 1	,345 870	395
	52,057	52,156	1,166	691 216	0	57,557	57,656	1,496 1	,021	546	7	1	63,	057	63,156	1,826 1	,351 876	401
	52,157	52,256	1,172	697 222	0	57,657	57,756	1,502 1	,027	552	7	7	63,	157	63,256	1,832 1	,357 882	407
	52,257	52,356	1,178	703 228	0	57,757	57,856	1,508 1	,033	558	8	3	63,	257	63,356	1,839 1	,364 889	414
	52,357	52,456	1,184	709 234	0	57,857	57,956	1,514 1	,039	564	8	9	63,	357	63,456	1,847 1	,372 897	422
	52,457	52,556	1,190	715 240	0	57,957	58,056	1,520 1	,045	570	9	5	63,	457	63,556	1,855 1	,380 905	430
	52,557	52,656	1,196	721 246	0	58,057	58,156	1,526 1	,051	576	10	1	63,	557	63,656	1,863 1	,388 913	438
	52,657	52,756	1,202	727 252	0	58,157	58,256	1,532 1	,057	582	10	7	63,	657	63,756	1,871 1	,396 921	446
	52,757	52,856	1,208	733 258	0	58,257	58,356	1,538 1	,063	588	11	3	63,	757	63,856	1,879 1	,404 929	454
	52,857	52,956	1,214	739 264	0	58,357	58,456	1,544 1	,069	594	11	9	63,	857	63,956	1,887 1	,412 937	462
	52,957	53,056	1,220	745 270	0	58,457	58,556	1,550 1	,075	600	12	5	63,	957	64,056	1,895 1	,420 945	470
	53,057	53,156	1,226	751 276	0	58,557	58,656	1,556 1	,081	606	13	1	64,	057	64,156	1,903 1	,428 953	478
	53,157	53,256	1,232	757 282	0	58,657	58,756	1,562 1	,087	612	13	7	64,	157	64,256	1,911 1	,436 961	486
	53,257	53,356	1,238	763 288	0	58,757	58,856	1,568 1	,093	618	14	3	64,	257	64,356	1,919 1	,444 969	494
	53,357	53,456	1,244	769 294	0	58,857	58,956	1,574 1	,099	624	14	9	64,	357	64,456	1,927 1	,452 977	502
	53,457	53,556	1,250	775 300	0	58,957	59,056	1,580 1	,105	630	15	5	64,	457	64,556	1,935 1	,460 985	510
	53,557	53,656	1,256	781 306	0	59,057	59,156	1,586 1	,111	636	16	1	64,	557	64,656	1,943 1	,468 993	518
	53,657	53,756	1,262	787 312	0	59,157	59,256	1,592 1	,117	642	16	7	64,	657	64,756	1,951 1	,476 1,001	526
	53,757	53,856	1,268	793 318	0	59,257	59,356	1,598 1	,123	648	17	3	64,	757	64,856	1,959 1	,484 1,009	534
	53,857	53,956	1,274	799 324	0	59,357	59,456	1,604 1	,129	654	17	9	64,	857	64,956	1,967 1	,492 1,017	542
	53,957	54,056	1,280	805 330	0	59,457	59,556	1,610 1	,135	660	18	5	64,	957	65,056	1,975 1	,500 1,025	550
	54,057	54,156	1,286	811 336	0	59,557	59,656	1,616 1	,141	666	19	1	65,	057	65,156	1,983 1	,508 1,033	558
	54,157	54,256	1,292	817 342	0	59,657	59,756	1,622 1	,147	672	19	7	65,	157	65,256	1,991 1	,516 1,041	566
	54,257	54,356	1,298	823 348	0	59,757	59,856	1,628 1	,153	678	20	3	65,	257	65,356	1,999 1	,524 1,049	574
	54,357	54,456	1,304	829 354	0	59,857	59,956	1,634 1	,159	684	20	9	65,	357	65,456	2,007 1	,532 1,057	582
	54,457	54,556	1,310	835 360	0	59,957	60,056	1,640 1	,165	690	21	5	65,	457	65,556	2,015 1	,540 1,065	590
	54,557	54,656	1,316	841 366	0	60,057	60,156	1,646 1	,171	696	22	1	65,	557	65,656	2,023 1	,548 1,073	598
	54,657	54,756	1,322	847 372	0	60,157	60,256	1,652 1	,177	702	22	7	65,	657	65,756	2,031 1	,556 1,081	606
	54,757	54,856	1,328	853 378	0	60,257	60,356	1,658 1	,183	708	23	3	65,	757	65,856	2,039 1	,564 1,089	614
	54,857	54,956	1,334	859 384	0	60,357	60,456	1,664 1	,189	714	23	9	65,	857	65,956	2,047 1	,572 1,097	622
	54,957	55,056	1,340	865 390	0	60,457	60,556	1,670 1	,195	720	24	5	65,	957	66,056	2,055 1	,580 1,105	630
	55,057	55,156	1,346	871 396	0	60,557	60,656	1,676 1	,201	726	25	1	66,	057	66,156	2,063 1	,588 1,113	638
	55,157	55,256	1,352	877 402	0	60,657	60,756	1,682 1	,207	732	25	7	66,	157	66,256	2,071 1	,596 1,121	646
	55,257	55,356	1,358	883 408	0	60,757	60,856	1,688 1	,213	738	26	3	66,	257	66,356	2,079 1	,604 1,129	654
	55,357	55,456	1,364	889 414	0	60,857	60,956	1,694 1	,219	744	26	9	66,	357	66,456	2,087 1	,612 1,137	662
	55,457	55,556	1,370	895 420	0	60,957	61,056	1,700 1	,225	750	27	5	66,	457	66,556	2,095 1	,620 1,145	670
	55,557	55,656	1,376	901 426	0	61,057	61,156	1,706 1	,231	756	28	1	66,	557	66,656	2,103 1	,628 1,153	678
	55,657	55,756	1,382	907 432	0	61,157	61,256	1,712 1	,237	762	28	7	66,	657	66,756	2,111 1	,636 1,161	686
	55,757	55,856	1,388	913 438	0	61,257	61,356	1,718 1	,243	768	29	3	66,	757	66,856	2,119 1	,644 1,169	694
	55,857	55,956	1,394	919 444	0	61,357	61,456	1,724 1	,249	774	29	9	66,	857	66,956	2,127 1	,652 1,177	702
	55,957	56,056	1,400	925 450	0	61,457	61,556	1,730 1	,255	780	30	5	66,	957	67,056	2,135 1	,660 1,185	710
	56,057	56,156	1,406	931 456	0	61,557	61,656	1,736 1	,261	786	31	1	67,	057	67,156	2,143 1	,668 1,193	718
	56,157	56,256	1,412	937 462	0	61,657	61,756	1,742 1	,267	792	31	7	67,	157	67,256	2,151 1	,676 1,201	726
	56,257	56,356	1,418	943 468	0	61,757	61,856	1,748 1	,273	798	32	3	67,	257	67,356	2,159 1	,684 1,209	734
	56,357	56,456	1,424	949 474	0	61,857	61,956	1,754 1	,279	804	32	9	67,	357	67,456	2,167 1	,692 1,217	742
	56,457	56,556	1,430	955 480	5	61,957	62,056	1,760 1	,285	810	33	5	67,	457	67,556	2,175 1	,700 1,225	750
	56,557	56,656	1,436	961 486	11	62,057	62,156	1,766 1	,291	816	34	1	67,	557	67,656	2,183 1	,708 1,233	758
	56,657	56,756	1,442	967 492	17	62,157	62,256	1,772 1	,297	822	34	7	67,	657	67,756	2,191 1	,716 1,241	766
	56,757	56,856	1,448	973 498	23	62,257	62,356	1,778 1	,303	828	35	3	67,	757	67,856	2,199 1	,724 1,249	774
	56,857	56,956	1,454	979 504	29	62,357	62,456	1,784 1	,309	834	35	9	67,	857	67,956	2,207 1	,732 1,257	782
	56,957	57,056	1,460	985 510	35	62,457	62,556	1,790 1	,315	840	36	5	67,	957	68,056	2,215 1	,740 1,265	790
	57,057	57,156	1,466	991 516	41	62,557	62,656	1,796 1	,321	846	37	1	68,	057	68,156	2,223 1	,748 1,273	798
	57,157	57,256	1,472	997 522	47	62,657	62,756	1,802 1	,327	852	37	7	68,	157	68,256	2,231 1	,756 1,281	806
	57,257	57,356	1,478 1	,003 528	53	62,757	62,856	1,808 1	,333	858	38	3	68,	257	68,356	2,239 1	,764 1,289	814
																Contin	ued on next	page.
												Fo	rm	540	2EZ Tax	Booklet	2025 Pa	ge 25

# Single

Text version of this table

2	025	Cali	for	nia	2EZ	Tab	l	e												Sin	gle
C	aution: D	o not us	e thes	e tables	for Form	540 or	F	orm 540	NR.											(conti	nued)
T	his table g	ives you	credit	of $5,70	6 for your	standar	d	deduction	, $153 fo	r your pe	rsonal	exemp	tion	credit,	and	$475	fo	r each	depende	nt exemption	you
r	e entitled	to claim.	To find	your ta	x:
•	Read do	wn the c	olumn	labeled	“If Your In	come Is	. .	.” to find t	he range	that inclu	des yo	ur inc	ome	from Fo	rm	540 2	E	Z, line 1	6.
•	Read ac	ross the	column	s labele	d “Numb	er of Dep	e	ndents” t	o find the	tax amo	unt that	appli	es to	you. En	ter	the ta	x	amount	on Form	540 2EZ, lin	e 17.
If	Your Inco	me Is...		Numb	er		If	Your Inco	me Is...		Numbe	r		If	You	r Inco	me	Is...		Number
				of Depen	dents					of	Depend	ents							of	Dependents
	At	But Not						At	But Not							At	Bu	t Not
	Least	Over	0	1	2	3		Least	Over	0	1	2		3	Le	ast		Over	0	1 2	3
	68,357	68,456	2,247	1,772	1,297	822		73,857	73,956	2,687 2	,212 1	,737	1,26	2	79,	357	7	9,456	3,140 2	,665 2,190	1,715
	68,457	68,556	2,255	1,780	1,305	830		73,957	74,056	2,695 2	,220 1	,745	1,27	0	79,	457	7	9,556	3,149 2	,674 2,199	1,724
	68,557	68,656	2,263	1,788	1,313	838		74,057	74,156	2,703 2	,228 1	,753	1,27	8	79,	557	7	9,656	3,158 2	,683 2,208	1,733
	68,657	68,756	2,271	1,796	1,321	846		74,157	74,256	2,711 2	,236 1	,761	1,28	6	79,	657	7	9,756	3,168 2	,693 2,218	1,743
	68,757	68,856	2,279	1,804	1,329	854		74,257	74,356	2,719 2	,244 1	,769	1,29	4	79,	757	7	9,856	3,177 2	,702 2,227	1,752
	68,857	68,956	2,287	1,812	1,337	862		74,357	74,456	2,727 2	,252 1	,777	1,30	2	79,	857	7	9,956	3,186 2	,711 2,236	1,761
	68,957	69,056	2,295	1,820	1,345	870		74,457	74,556	2,735 2	,260 1	,785	1,31	0	79,	957	8	0,056	3,196 2	,721 2,246	1,771
	69,057	69,156	2,303	1,828	1,353	878		74,557	74,656	2,743 2	,268 1	,793	1,31	8	80,	057	8	0,156	3,205 2	,730 2,255	1,780
	69,157	69,256	2,311	1,836	1,361	886		74,657	74,756	2,751 2	,276 1	,801	1,32	6	80,	157	8	0,256	3,214 2	,739 2,264	1,789
	69,257	69,356	2,319	1,844	1,369	894		74,757	74,856	2,759 2	,284 1	,809	1,33	4	80,	257	8	0,356	3,223 2	,748 2,273	1,798
	69,357	69,456	2,327	1,852	1,377	902		74,857	74,956	2,767 2	,292 1	,817	1,34	2	80,	357	8	0,456	3,233 2	,758 2,283	1,808
	69,457	69,556	2,335	1,860	1,385	910		74,957	75,056	2,775 2	,300 1	,825	1,35	0	80,	457	8	0,556	3,242 2	,767 2,292	1,817
	69,557	69,656	2,343	1,868	1,393	918		75,057	75,156	2,783 2	,308 1	,833	1,35	8	80,	557	8	0,656	3,251 2	,776 2,301	1,826
	69,657	69,756	2,351	1,876	1,401	926		75,157	75,256	2,791 2	,316 1	,841	1,36	6	80,	657	8	0,756	3,261 2	,786 2,311	1,836
	69,757	69,856	2,359	1,884	1,409	934		75,257	75,356	2,799 2	,324 1	,849	1,37	4	80,	757	8	0,856	3,270 2	,795 2,320	1,845
	69,857	69,956	2,367	1,892	1,417	942		75,357	75,456	2,807 2	,332 1	,857	1,38	2	80,	857	8	0,956	3,279 2	,804 2,329	1,854
	69,957	70,056	2,375	1,900	1,425	950		75,457	75,556	2,815 2	,340 1	,865	1,39	0	80,	957	8	1,056	3,289 2	,814 2,339	1,864
	70,057	70,156	2,383	1,908	1,433	958		75,557	75,656	2,823 2	,348 1	,873	1,39	8	81,	057	8	1,156	3,298 2	,823 2,348	1,873
	70,157	70,256	2,391	1,916	1,441	966		75,657	75,756	2,831 2	,356 1	,881	1,40	6	81,	157	8	1,256	3,307 2	,832 2,357	1,882
	70,257	70,356	2,399	1,924	1,449	974		75,757	75,856	2,839 2	,364 1	,889	1,41	4	81,	257	8	1,356	3,316 2	,841 2,366	1,891
	70,357	70,456	2,407	1,932	1,457	982		75,857	75,956	2,847 2	,372 1	,897	1,42	2	81,	357	8	1,456	3,326 2	,851 2,376	1,901
	70,457	70,556	2,415	1,940	1,465	990		75,957	76,056	2,855 2	,380 1	,905	1,43	0	81,	457	8	1,556	3,335 2	,860 2,385	1,910
	70,557	70,656	2,423	1,948	1,473	998		76,057	76,156	2,863 2	,388 1	,913	1,43	8	81,	557	8	1,656	3,344 2	,869 2,394	1,919
	70,657	70,756	2,431	1,956	1,481 1,	006		76,157	76,256	2,871 2	,396 1	,921	1,44	6	81,	657	8	1,756	3,354 2	,879 2,404	1,929
	70,757	70,856	2,439	1,964	1,489 1,	014		76,257	76,356	2,879 2	,404 1	,929	1,45	4	81,	757	8	1,856	3,363 2	,888 2,413	1,938
	70,857	70,956	2,447	1,972	1,497 1,	022		76,357	76,456	2,887 2	,412 1	,937	1,46	2	81,	857	8	1,956	3,372 2	,897 2,422	1,947
	70,957	71,056	2,455	1,980	1,505 1,	030		76,457	76,556	2,895 2	,420 1	,945	1,47	0	81,	957	8	2,056	3,382 2	,907 2,432	1,957
	71,057	71,156	2,463	1,988	1,513 1,	038		76,557	76,656	2,903 2	,428 1	,953	1,47	8	82,	057	8	2,156	3,391 2	,916 2,441	1,966
	71,157	71,256	2,471	1,996	1,521 1,	046		76,657	76,756	2,911 2	,436 1	,961	1,48	6	82,	157	8	2,256	3,400 2	,925 2,450	1,975
	71,257	71,356	2,479	2,004	1,529 1,	054		76,757	76,856	2,919 2	,444 1	,969	1,49	4	82,	257	8	2,356	3,409 2	,934 2,459	1,984
	71,357	71,456	2,487	2,012	1,537 1,	062		76,857	76,956	2,927 2	,452 1	,977	1,50	2	82,	357	8	2,456	3,419 2	,944 2,469	1,994
	71,457	71,556	2,495	2,020	1,545 1,	070		76,957	77,056	2,935 2	,460 1	,985	1,51	0	82,	457	8	2,556	3,428 2	,953 2,478	2,003
	71,557	71,656	2,503	2,028	1,553 1,	078		77,057	77,156	2,943 2	,468 1	,993	1,51	8	82,	557	8	2,656	3,437 2	,962 2,487	2,012
	71,657	71,756	2,511	2,036	1,561 1,	086		77,157	77,256	2,951 2	,476 2	,001	1,52	6	82,	657	8	2,756	3,447 2	,972 2,497	2,022
	71,757	71,856	2,519	2,044	1,569 1,	094		77,257	77,356	2,959 2	,484 2	,009	1,53	4	82,	757	8	2,856	3,456 2	,981 2,506	2,031
	71,857	71,956	2,527	2,052	1,577 1,	102		77,357	77,456	2,967 2	,492 2	,017	1,54	2	82,	857	8	2,956	3,465 2	,990 2,515	2,040
	71,957	72,056	2,535	2,060	1,585 1,	110		77,457	77,556	2,975 2	,500 2	,025	1,55	0	82,	957	8	3,056	3,475 3	,000 2,525	2,050
	72,057	72,156	2,543	2,068	1,593 1,	118		77,557	77,656	2,983 2	,508 2	,033	1,55	8	83,	057	8	3,156	3,484 3	,009 2,534	2,059
	72,157	72,256	2,551	2,076	1,601 1,	126		77,657	77,756	2,991 2	,516 2	,041	1,56	6	83,	157	8	3,256	3,493 3	,018 2,543	2,068
	72,257	72,356	2,559	2,084	1,609 1,	134		77,757	77,856	2,999 2	,524 2	,049	1,57	4	83,	257	8	3,356	3,502 3	,027 2,552	2,077
	72,357	72,456	2,567	2,092	1,617 1,	142		77,857	77,956	3,007 2	,532 2	,057	1,58	2	83,	357	8	3,456	3,512 3	,037 2,562	2,087
	72,457	72,556	2,575	2,100	1,625 1,	150		77,957	78,056	3,015 2	,540 2	,065	1,59	0	83,	457	8	3,556	3,521 3	,046 2,571	2,096
	72,557	72,656	2,583	2,108	1,633 1,	158		78,057	78,156	3,023 2	,548 2	,073	1,59	8	83,	557	8	3,656	3,530 3	,055 2,580	2,105
	72,657	72,756	2,591	2,116	1,641 1,	166		78,157	78,256	3,031 2	,556 2	,081	1,60	6	83,	657	8	3,756	3,540 3	,065 2,590	2,115
	72,757	72,856	2,599	2,124	1,649 1,	174		78,257	78,356	3,039 2	,564 2	,089	1,61	4	83,	757	8	3,856	3,549 3	,074 2,599	2,124
	72,857	72,956	2,607	2,132	1,657 1,	182		78,357	78,456	3,047 2	,572 2	,097	1,62	2	83,	857	8	3,956	3,558 3	,083 2,608	2,133
	72,957	73,056	2,615	2,140	1,665 1,	190		78,457	78,556	3,056 2	,581 2	,106	1,63	1	83,	957	8	4,056	3,568 3	,093 2,618	2,143
	73,057	73,156	2,623	2,148	1,673 1,	198		78,557	78,656	3,065 2	,590 2	,115	1,64	0	84,	057	8	4,156	3,577 3	,102 2,627	2,152
	73,157	73,256	2,631	2,156	1,681 1,	206		78,657	78,756	3,075 2	,600 2	,125	1,65	0	84,	157	8	4,256	3,586 3	,111 2,636	2,161
	73,257	73,356	2,639	2,164	1,689 1,	214		78,757	78,856	3,084 2	,609 2	,134	1,65	9	84,	257	8	4,356	3,595 3	,120 2,645	2,170
	73,357	73,456	2,647	2,172	1,697 1,	222		78,857	78,956	3,093 2	,618 2	,143	1,66	8	84,	357	8	4,456	3,605 3	,130 2,655	2,180
	73,457	73,556	2,655	2,180	1,705 1,	230		78,957	79,056	3,103 2	,628 2	,153	1,67	8	84,	457	8	4,556	3,614 3	,139 2,664	2,189
	73,557	73,656	2,663	2,188	1,713 1,	238		79,057	79,156	3,112 2	,637 2	,162	1,68	7	84,	557	8	4,656	3,623 3	,148 2,673	2,198
	73,657	73,756	2,671	2,196	1,721 1,	246		79,157	79,256	3,121 2	,646 2	,171	1,69	6	84,	657	8	4,756	3,633 3	,158 2,683	2,208
	73,757	73,856	2,679	2,204	1,729 1,	254		79,257	79,356	3,130 2	,655 2	,180	1,70	5	84,	757	8	4,856	3,642 3	,167 2,692	2,217
																			Contin	ued on next	page.
P	age 26	Form 5	40 2E	Z Tax B	ooklet 2	025

# Single

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

# Least Over

Text version of this table

2	025	Cal	iforn	ia 2EZ	Tabl	e											Sin	gle
C	aution: D	o not us	e these	tables for Fo	rm 540 or F	orm 540	NR.										(conti	nued
T	his table g	ives you	credit of	$5,706 for yo	ur standard	deduction	, $153 fo	r your pe	rsonal	exemp	tion	credit,	and	$475	for each	depende	nt exemption	you
ar	e entitled	to claim.	To find y	our tax:
•	Read do	wn the c	olumn la	beled “If Your	Income Is . .	.” to find t	he range	that inclu	des yo	ur inc	ome	from Fo	rm	540 2	EZ, line 1	6.
•	Read ac	ross the	columns	labeled “Num	ber of Depe	ndents” t	o find the	tax amo	unt that	appli	es to	you. En	ter	the ta	x amount	on Form	540 2EZ, lin	e 17.
If	Your Inco	me Is...		Number	If	Your Inco	me Is...		Numbe	r		If	You	r Inco	me Is...		Number
			of	Dependents				of	Depend	ents						of	Dependents
	At	But Not				At	But Not							At	But Not
	Least	Over	0	1 2	3	Least	Over	0	1	2		3	Le	ast	Over	0	1 2	3
	84,857	84,956	3,651 3,	176 2,701	2,226	90,357	90,456	4,163 3	,688 3	,213	2,73	8	95,	857	95,956	4,674 4	,199 3,724	3,249
	84,957	85,056	3,661 3,	186 2,711	2,236	90,457	90,556	4,172 3	,697 3	,222	2,74	7	95,	957	96,056	4,684 4	,209 3,734	3,259
	85,057	85,156	3,670 3	,195 2,720	2,245	90,557	90,656	4,181 3	,706 3	,231	2,75	6	96,	057	96,156	4,693 4	,218 3,743	3,268
	85,157	85,256	3,679 3	,204 2,729	2,254	90,657	90,756	4,191 3	,716 3	,241	2,76	6	96,	157	96,256	4,702 4	,227 3,752	3,277
	85,257	85,356	3,688 3	,213 2,738	2,263	90,757	90,856	4,200 3	,725 3	,250	2,77	5	96,	257	96,356	4,711 4	,236 3,761	3,286
	85,357	85,456	3,698 3	,223 2,748	2,273	90,857	90,956	4,209 3	,734 3	,259	2,78	4	96,	357	96,456	4,721 4	,246 3,771	3,296
	85,457	85,556	3,707 3	,232 2,757	2,282	90,957	91,056	4,219 3	,744 3	,269	2,79	4	96,	457	96,556	4,730 4	,255 3,780	3,305
	85,557	85,656	3,716 3	,241 2,766	2,291	91,057	91,156	4,228 3	,753 3	,278	2,80	3	96,	557	96,656	4,739 4	,264 3,789	3,314
	85,657	85,756	3,726 3	,251 2,776	2,301	91,157	91,256	4,237 3	,762 3	,287	2,81	2	96,	657	96,756	4,749 4	,274 3,799	3,324
	85,757	85,856	3,735 3	,260 2,785	2,310	91,257	91,356	4,246 3	,771 3	,296	2,82	1	96,	757	96,856	4,758 4	,283 3,808	3,333
	85,857	85,956	3,744 3	,269 2,794	2,319	91,357	91,456	4,256 3	,781 3	,306	2,83	1	96,	857	96,956	4,767 4	,292 3,817	3,342
	85,957	86,056	3,754 3	,279 2,804	2,329	91,457	91,556	4,265 3	,790 3	,315	2,84	0	96,	957	97,056	4,777 4	,302 3,827	3,352
	86,057	86,156	3,763 3	,288 2,813	2,338	91,557	91,656	4,274 3	,799 3	,324	2,84	9	97,	057	97,156	4,786 4	,311 3,836	3,361
	86,157	86,256	3,772 3	,297 2,822	2,347	91,657	91,756	4,284 3	,809 3	,334	2,85	9	97,	157	97,256	4,795 4	,320 3,845	3,370
	86,257	86,356	3,781 3	,306 2,831	2,356	91,757	91,856	4,293 3	,818 3	,343	2,86	8	97,	257	97,356	4,804 4	,329 3,854	3,379
	86,357	86,456	3,791 3	,316 2,841	2,366	91,857	91,956	4,302 3	,827 3	,352	2,87	7	97,	357	97,456	4,814 4	,339 3,864	3,389
	86,457	86,556	3,800 3	,325 2,850	2,375	91,957	92,056	4,312 3	,837 3	,362	2,88	7	97,	457	97,556	4,823 4	,348 3,873	3,398
	86,557	86,656	3,809 3	,334 2,859	2,384	92,057	92,156	4,321 3	,846 3	,371	2,89	6	97,	557	97,656	4,832 4	,357 3,882	3,407
	86,657	86,756	3,819 3	,344 2,869	2,394	92,157	92,256	4,330 3	,855 3	,380	2,90	5	97,	657	97,756	4,842 4	,367 3,892	3,417
	86,757	86,856	3,828 3	,353 2,878	2,403	92,257	92,356	4,339 3	,864 3	,389	2,91	4	97,	757	97,856	4,851 4	,376 3,901	3,426
	86,857	86,956	3,837 3,	362 2,887	2,412	92,357	92,456	4,349 3	,874 3	,399	2,92	4	97,	857	97,956	4,860 4	,385 3,910	3,435
	86,957	87,056	3,847 3,	372 2,897	2,422	92,457	92,556	4,358 3	,883 3	,408	2,93	3	97,	957	98,056	4,870 4	,395 3,920	3,445
	87,057	87,156	3,856 3,	381 2,906	2,431	92,557	92,656	4,367 3	,892 3	,417	2,94	2	98,	057	98,156	4,879 4	,404 3,929	3,454
	87,157	87,256	3,865 3,	390 2,915	2,440	92,657	92,756	4,377 3	,902 3	,427	2,95	2	98,	157	98,256	4,888 4	,413 3,938	3,463
	87,257	87,356	3,874 3	,399 2,924	2,449	92,757	92,856	4,386 3	,911 3	,436	2,96	1	98,	257	98,356	4,897 4	,422 3,947	3,472
	87,357	87,456	3,884 3	,409 2,934	2,459	92,857	92,956	4,395 3	,920 3	,445	2,97	0	98,	357	98,456	4,907 4	,432 3,957	3,482
	87,457	87,556	3,893 3	,418 2,943	2,468	92,957	93,056	4,405 3	,930 3	,455	2,98	0	98,	457	98,556	4,916 4	,441 3,966	3,491
	87,557	87,656	3,902 3	,427 2,952	2,477	93,057	93,156	4,414 3	,939 3	,464	2,98	9	98,	557	98,656	4,925 4	,450 3,975	3,500
	87,657	87,756	3,912 3	,437 2,962	2,487	93,157	93,256	4,423 3	,948 3	,473	2,99	8	98,	657	98,756	4,935 4	,460 3,985	3,510
	87,757	87,856	3,921 3	,446 2,971	2,496	93,257	93,356	4,432 3	,957 3	,482	3,00	7	98,	757	98,856	4,944 4	,469 3,994	3,519
	87,857	87,956	3,930 3	,455 2,980	2,505	93,357	93,456	4,442 3	,967 3	,492	3,01	7	98,	857	98,956	4,953 4	,478 4,003	3,528
	87,957	88,056	3,940 3	,465 2,990	2,515	93,457	93,556	4,451 3	,976 3	,501	3,02	6	98,	957	99,056	4,963 4	,488 4,013	3,538
	88,057	88,156	3,949 3	,474 2,999	2,524	93,557	93,656	4,460 3	,985 3	,510	3,03	5	99,	057	99,156	4,972 4	,497 4,022	3,547
	88,157	88,256	3,958 3	,483 3,008	2,533	93,657	93,756	4,470 3	,995 3	,520	3,04	5	99,	157	99,256	4,981 4	,506 4,031	3,556
	88,257	88,356	3,967 3	,492 3,017	2,542	93,757	93,856	4,479 4	,004 3	,529	3,05	4	99,	257	99,356	4,990 4	,515 4,040	3,565
	88,357	88,456	3,977 3	,502 3,027	2,552	93,857	93,956	4,488 4	,013 3	,538	3,06	3	99,	357	99,456	5,000 4	,525 4,050	3,575
	88,457	88,556	3,986 3	,511 3,036	2,561	93,957	94,056	4,498 4	,023 3	,548	3,07	3	99,	457	99,556	5,009 4	,534 4,059	3,584
	88,557	88,656	3,995 3	,520 3,045	2,570	94,057	94,156	4,507 4	,032 3	,557	3,08	2	99,	557	99,656	5,018 4	,543 4,068	3,593
	88,657	88,756	4,005 3	,530 3,055	2,580	94,157	94,256	4,516 4	,041 3	,566	3,09	1	99,	657	99,756	5,028 4	,553 4,078	3,603
	88,757	88,856	4,014 3	,539 3,064	2,589	94,257	94,356	4,525 4	,050 3	,575	3,10	0	99,	757	99,856	5,037 4	,562 4,087	3,612
	88,857	88,956	4,023 3	,548 3,073	2,598	94,357	94,456	4,535 4	,060 3	,585	3,11	0	99,	857	99,956	5,046 4	,571 4,096	3,621
	88,957	89,056	4,033 3	,558 3,083	2,608	94,457	94,556	4,544 4	,069 3	,594	3,11	9	99,	957 1	00,000	5,056 4	,581 4,106	3,631
	89,057	89,156	4,042 3,	567 3,092	2,617	94,557	94,656	4,553 4	,078 3	,603	3,12	8
	89,157	89,256	4,051 3,	576 3,101	2,626	94,657	94,756	4,563 4	,088 3	,613	3,13	8	IF	YOUR	INCOM	E IS OVE	R $100,000 U	SE
	89,257	89,356	4,060 3,	585 3,110	2,635	94,757	94,856	4,572 4	,097 3	,622	3,14	7	F	ORM	540, OR	FILE ONL	INE THROU	GH
	89,357	89,456	4,070 3,	595 3,120	2,645	94,857	94,956	4,581 4	,106 3	,631	3,15	6		CalF	ile and e	‑file. Go t	o ftb.ca.gov
	89,457	89,556	4,079 3,	604 3,129	2,654	94,957	95,056	4,591 4	,116 3	,641	3,16	6
	89,557	89,656	4,088 3	,613 3,138	2,663	95,057	95,156	4,600 4	,125 3	,650	3,17	5
	89,657	89,756	4,098 3	,623 3,148	2,673	95,157	95,256	4,609 4	,134 3	,659	3,18	4
	89,757	89,856	4,107 3	,632 3,157	2,682	95,257	95,356	4,618 4	,143 3	,668	3,19	3
	89,857	89,956	4,116 3	,641 3,166	2,691	95,357	95,456	4,628 4	,153 3	,678	3,20	3
	89,957	90,056	4,126 3	,651 3,176	2,701	95,457	95,556	4,637 4	,162 3	,687	3,21	2
	90,057	90,156	4,135 3	,660 3,185	2,710	95,557	95,656	4,646 4	,171 3	,696	3,22	1
	90,157	90,256	4,144 3	,669 3,194	2,719	95,657	95,756	4,656 4	,181 3	,706	3,23	1
	90,257	90,356	4,153 3	,678 3,203	2,728	95,757	95,856	4,665 4	,190 3	,715	3,24	0
												Fo	rm	540	2EZ Tax	Booklet	2025 Pa	ge 2

# 4,097 3,622 3,147 FORM 540, OR FILE ONLINE THROUGH

Visit our website: ftb.ca.gov

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

# Least Over

Text version of this table

2	025	C	ali	for	nia 2	EZ	Table	Marri	ed/R	DP Filin	g Joint	ly or	Qualif	y	ing Su	rviving	Spouse/RDP
C	aution: D	o n	ot use	these	tables fo	r Form	540 or Form 540	NR.
T	his table g	ives	you c	redit of	$11,412	for your	standard deductio	n, $306 for	your	personal e	xemption	credit,	and $47	5 f	or each d	ependent	exemption you
ar	e entitled	to c	laim. T	o find	your tax:
•	Read do	wn	the col	umn la	beled “If	Your Inc	ome Is . . .” to find t	he range th	at inc	ludes your	income fr	om Fo	rm 540 2	E	Z, line 16	.
•	Read ac	ross	the c	olumns	labeled “	Number	of Dependents” t	o find the t	ax am	ount that ap	plies to y	ou. En	ter the ta	x	amount o	n Form 5	40 2EZ, line 17.
I	f Your Inc	ome	Is... AtLeas		Number		If Your Inco	me Is...		Number		If	Your Inco	m	e Is...	Nu	mber
				of	Dependents, 0				o	f Dependent	s					of De	pendents
	If	But N	ot				At	But Not					At	Bu	t Not
	Your Incomes.AtLa	O	ver	0	1	2	3 Least	Over	0	1	2 3		Least		Over	0	1 2 3
	0	37,8	62	0	0	0	0 43,263	43,362	110	0	0 0		48,763	4	8,862	220	0 0 0
	37,863	37,9	62	2	0	0	0 43,363	43,462	112	0	0 0		48,863	4	8,962	222	0 0 0
	37,963	38,0	62	4	0	0	0 43,463	43,562	114	0	0 0		48,963	4	9,062	224	0 0 0
	38,063	38,1	62	6	0	0	0 43,563	43,662	116	0	0 0		49,063	4	9,162	226	0 0 0
	38,163	38,2	62	8	0	0	0 43,663	43,762	118	0	0 0		49,163	4	9,262	228	0 0 0
	38,263	38,3	62	10	0	0	0 43,763	43,862	120	0	0 0		49,263	4	9,362	230	0 0 0
	38,363	38,4	62	12	0	0	0 43,863	43,962	122	0	0 0		49,363	4	9,462	232	0 0 0
	38,463	38,5	62	14	0	0	0 43,963	44,062	124	0	0 0		49,463	4	9,562	234	0 0 0
	38,563	38,6	62	16	0	0	0 44,063	44,162	126	0	0 0		49,563	4	9,662	236	0 0 0
	38,663	38,7	62	18	0	0	0 44,163	44,262	128	0	0 0		49,663	4	9,762	238	0 0 0
	38,763	38,8	62	20	0	0	0 44,263	44,362	130	0	0 0		49,763	4	9,862	240	0 0 0
	38,863	38,9	62	22	0	0	0 44,363	44,462	132	0	0 0		49,863	4	9,962	242	0 0 0
	38,963	39,0	62	24	0	0	0 44,463	44,562	134	0	0 0		49,963	5	0,062	244	0 0 0
	39,063	39,1	62	26	0	0	0 44,563	44,662	136	0	0 0		50,063	5	0,162	246	0 0 0
	39,163	39,2	62	28	0	0	0 44,663	44,762	138	0	0 0		50,163	5	0,262	248	0 0 0
	39,263	39,3	62	30	0	0	0 44,763	44,862	140	0	0 0		50,263	5	0,362	250	0 0 0
	39,363	39,4	62	32	0	0	0 44,863	44,962	142	0	0 0		50,363	5	0,462	252	0 0 0
	39,463	39,5	62	34	0	0	0 44,963	45,062	144	0	0 0		50,463	5	0,562	254	0 0 0
	39,563	39,6	62	36	0	0	0 45,063	45,162	146	0	0 0		50,563	5	0,662	256	0 0 0
	39,663	39,7	62	38	0	0	0 45,163	45,262	148	0	0 0		50,663	5	0,762	258	0 0 0
	39,763	39,8	62	40	0	0	0 45,263	45,362	150	0	0 0		50,763	5	0,862	260	0 0 0
	39,863	39,9	62	42	0	0	0 45,363	45,462	152	0	0 0		50,863	5	0,962	262	0 0 0
	39,963	40,0	62	44	0	0	0 45,463	45,562	154	0	0 0		50,963	5	1,062	264	0 0 0
	40,063	40,1	62	46	0	0	0 45,563	45,662	156	0	0 0		51,063	5	1,162	266	0 0 0
	40,163	40,2	62	48	0	0	0 45,663	45,762	158	0	0 0		51,163	5	1,262	268	0 0 0
	40,263	40,3	62	50	0	0	0 45,763	45,862	160	0	0 0		51,263	5	1,362	270	0 0 0
	40,363	40,4	62	52	0	0	0 45,863	45,962	162	0	0 0		51,363	5	1,462	272	0 0 0
	40,463	40,5	62	54	0	0	0 45,963	46,062	164	0	0 0		51,463	5	1,562	274	0 0 0
	40,563	40,6	62	56	0	0	0 46,063	46,162	166	0	0 0		51,563	5	1,662	276	0 0 0
	40,663	40,7	62	58	0	0	0 46,163	46,262	168	0	0 0		51,663	5	1,762	278	0 0 0
	40,763	40,8	62	60	0	0	0 46,263	46,362	170	0	0 0		51,763	5	1,862	280	0 0 0
	40,863	40,9	62	62	0	0	0 46,363	46,462	172	0	0 0		51,863	5	1,962	282	0 0 0
	40,963	41,0	62	64	0	0	0 46,463	46,562	174	0	0 0		51,963	5	2,062	284	0 0 0
	41,063	41,1	62	66	0	0	0 46,563	46,662	176	0	0 0		52,063	5	2,162	286	0 0 0
	41,163	41,2	62	68	0	0	0 46,663	46,762	178	0	0 0		52,163	5	2,262	288	0 0 0
	41,263	41,3	62	70	0	0	0 46,763	46,862	180	0	0 0		52,263	5	2,362	290	0 0 0
	41,363	41,4	62	72	0	0	0 46,863	46,962	182	0	0 0		52,363	5	2,462	292	0 0 0
	41,463	41,5	62	74	0	0	0 46,963	47,062	184	0	0 0		52,463	5	2,562	294	0 0 0
	41,563	41,6	62	76	0	0	0 47,063	47,162	186	0	0 0		52,563	5	2,662	296	0 0 0
	41,663	41,7	62	78	0	0	0 47,163	47,262	188	0	0 0		52,663	5	2,762	298	0 0 0
	41,763	41,8	62	80	0	0	0 47,263	47,362	190	0	0 0		52,763	5	2,862	300	0 0 0
	41,863	41,9	62	82	0	0	0 47,363	47,462	192	0	0 0		52,863	5	2,962	302	0 0 0
	41,963	42,0	62	84	0	0	0 47,463	47,562	194	0	0 0		52,963	5	3,062	304	0 0 0
	42,063	42,1	62	86	0	0	0 47,563	47,662	196	0	0 0		53,063	5	3,162	306	0 0 0
	42,163	42,2	62	88	0	0	0 47,663	47,762	198	0	0 0		53,163	5	3,262	308	0 0 0
	42,263	42,3	62	90	0	0	0 47,763	47,862	200	0	0 0		53,263	5	3,362	310	0 0 0
	42,363	42,4	62	92	0	0	0 47,863	47,962	202	0	0 0		53,363	5	3,462	312	0 0 0
	42,463	42,5	62	94	0	0	0 47,963	48,062	204	0	0 0		53,463	5	3,562	314	0 0 0
	42,563	42,6	62	96	0	0	0 48,063	48,162	206	0	0 0		53,563	5	3,662	316	0 0 0
	42,663	42,7	62	98	0	0	0 48,163	48,262	208	0	0 0		53,663	5	3,762	318	0 0 0
	42,763	42,8	62	100	0	0	0 48,263	48,362	210	0	0 0		53,763	5	3,862	320	0 0 0
	42,863	42,9	62	102	0	0	0 48,363	48,462	212	0	0 0		53,863	5	3,962	322	0 0 0
	42,963	43,0	62	104	0	0	0 48,463	48,562	214	0	0 0		53,963	5	4,062	324	0 0 0
	43,063	43,1	62	106	0	0	0 48,563	48,662	216	0	0 0		54,063	5	4,162	326	0 0 0
	43,163	43,2	62	108	0	0	0 48,663	48,762	218	0	0 0		54,163	5	4,262	328	0 0 0
																Continue	d on next page.
												Fo	rm 540	2	EZ Tax B	ooklet 2	025 Page 29

# Least Over

Text version of this table

025	Calif	orni	a	2EZ	Table	Marri	ed/RD	P Filing Joi	nt	ly or	Qualif	y	ing Sur	viving	Spouse/RDP
aution: D	o not use	these tab	les	for Form	540 or Form 540	NR.									(continued)
his table g	ives you c	redit of $1	1,41	2 for your	standard deductio	n, $306 for	your p	ersonal exemptio	n	credit,	and $475	f	or each d	ependent	exemption you
e entitled	to claim. T	o find you	r tax	:
Read do	wn the col	umn label	ed “	If Your Inc	ome Is . . .” to find t	he range th	at inclu	des your income	fr	om Fo	rm 540 2	E	Z, line 16	.
Read ac	ross the c	olumns lab	ele	d “Number	of Dependents” t	o find the t	ax amo	unt that applies to	y	ou. En	ter the ta	x	amount o	n Form 5	40 2EZ, line 17.
Your Inco	me Is...	Nu	mb	er	If Your Inco	me Is...		Number		If	Your Inco	m	e Is...	Nu	mber
		of De	pen	dents			of	Dependents						of De	pendents
At	But Not				At	But Not					At	Bu	t Not
Least	Over	0	1	2	3 Least	Over	0	1 2	3		Least		Over	0	1 2 3
54,263	54,362	330	0	0	0 59,763	59,862	440	0 0	0		65,263	6	5,362	578 10	3 0 0
54,363	54,462	332	0	0	0 59,863	59,962	442	0 0	0		65,363	6	5,462	582 10	7 0 0
54,463	54,562	334	0	0	0 59,963	60,062	444	0 0	0		65,463	6	5,562	586 11	1 0 0
54,563	54,662	336	0	0	0 60,063	60,162	446	0 0	0		65,563	6	5,662	590 11	5 0 0
54,663	54,762	338	0	0	0 60,163	60,262	448	0 0	0		65,663	6	5,762	594 11	9 0 0
54,763	54,862	340	0	0	0 60,263	60,362	450	0 0	0		65,763	6	5,862	598 12	3 0 0
54,863	54,962	342	0	0	0 60,363	60,462	452	0 0	0		65,863	6	5,962	602 12	7 0 0
54,963	55,062	344	0	0	0 60,463	60,562	454	0 0	0		65,963	6	6,062	606 13	1 0 0
55,063	55,162	346	0	0	0 60,563	60,662	456	0 0	0		66,063	6	6,162	610 13	5 0 0
55,163	55,262	348	0	0	0 60,663	60,762	458	0 0	0		66,163	6	6,262	614 13	9 0 0
55,263	55,362	350	0	0	0 60,763	60,862	460	0 0	0		66,263	6	6,362	618 14	3 0 0
55,363	55,462	352	0	0	0 60,863	60,962	462	0 0	0		66,363	6	6,462	622 14	7 0 0
55,463	55,562	354	0	0	0 60,963	61,062	464	0 0	0		66,463	6	6,562	626 15	1 0 0
55,563	55,662	356	0	0	0 61,063	61,162	466	0 0	0		66,563	6	6,662	630 15	5 0 0
55,663	55,762	358	0	0	0 61,163	61,262	468	0 0	0		66,663	6	6,762	634 15	9 0 0
55,763	55,862	360	0	0	0 61,263	61,362	470	0 0	0		66,763	6	6,862	638 16	3 0 0
55,863	55,962	362	0	0	0 61,363	61,462	472	0 0	0		66,863	6	6,962	642 16	7 0 0
55,963	56,062	364	0	0	0 61,463	61,562	474	0 0	0		66,963	6	7,062	646 17	1 0 0
56,063	56,162	366	0	0	0 61,563	61,662	476	1 0	0		67,063	6	7,162	650 17	5 0 0
56,163	56,262	368	0	0	0 61,663	61,762	478	3 0	0		67,163	6	7,262	654 17	9 0 0
56,263	56,362	370	0	0	0 61,763	61,862	480	5 0	0		67,263	6	7,362	658 18	3 0 0
56,363	56,462	372	0	0	0 61,863	61,962	482	7 0	0		67,363	6	7,462	662 18	7 0 0
56,463	56,562	374	0	0	0 61,963	62,062	484	9 0	0		67,463	6	7,562	666 19	1 0 0
56,563	56,662	376	0	0	0 62,063	62,162	486	11 0	0		67,563	6	7,662	670 19	5 0 0
56,663	56,762	378	0	0	0 62,163	62,262	488	13 0	0		67,663	6	7,762	674 19	9 0 0
56,763	56,862	380	0	0	0 62,263	62,362	490	15 0	0		67,763	6	7,862	678 20	3 0 0
56,863	56,962	382	0	0	0 62,363	62,462	492	17 0	0		67,863	6	7,962	682 20	7 0 0
56,963	57,062	384	0	0	0 62,463	62,562	494	19 0	0		67,963	6	8,062	686 21	1 0 0
57,063	57,162	386	0	0	0 62,563	62,662	496	21 0	0		68,063	6	8,162	690 21	5 0 0
57,163	57,262	388	0	0	0 62,663	62,762	498	23 0	0		68,163	6	8,262	694 21	9 0 0
57,263	57,362	390	0	0	0 62,763	62,862	500	25 0	0		68,263	6	8,362	698 22	3 0 0
57,363	57,462	392	0	0	0 62,863	62,962	502	27 0	0		68,363	6	8,462	702 22	7 0 0
57,463	57,562	394	0	0	0 62,963	63,062	504	29 0	0		68,463	6	8,562	706 23	1 0 0
57,563	57,662	396	0	0	0 63,063	63,162	506	31 0	0		68,563	6	8,662	710 23	5 0 0
57,663	57,762	398	0	0	0 63,163	63,262	508	33 0	0		68,663	6	8,762	714 23	9 0 0
57,763	57,862	400	0	0	0 63,263	63,362	510	35 0	0		68,763	6	8,862	718 24	3 0 0
57,863	57,962	402	0	0	0 63,363	63,462	512	37 0	0		68,863	6	8,962	722 24	7 0 0
57,963	58,062	404	0	0	0 63,463	63,562	514	39 0	0		68,963	6	9,062	726 25	1 0 0
58,063	58,162	406	0	0	0 63,563	63,662	516	41 0	0		69,063	6	9,162	730 25	5 0 0
58,163	58,262	408	0	0	0 63,663	63,762	518	43 0	0		69,163	6	9,262	734 25	9 0 0
58,263	58,362	410	0	0	0 63,763	63,862	520	45 0	0		69,263	6	9,362	738 26	3 0 0
58,363	58,462	412	0	0	0 63,863	63,962	522	47 0	0		69,363	6	9,462	742 26	7 0 0
58,463	58,562	414	0	0	0 63,963	64,062	526	51 0	0		69,463	6	9,562	746 27	1 0 0
58,563	58,662	416	0	0	0 64,063	64,162	530	55 0	0		69,563	6	9,662	750 27	5 0 0
58,663	58,762	418	0	0	0 64,163	64,262	534	59 0	0		69,663	6	9,762	754 27	9 0 0
58,763	58,862	420	0	0	0 64,263	64,362	538	63 0	0		69,763	6	9,862	758 28	3 0 0
58,863	58,962	422	0	0	0 64,363	64,462	542	67 0	0		69,863	6	9,962	762 28	7 0 0
58,963	59,062	424	0	0	0 64,463	64,562	546	71 0	0		69,963	7	0,062	766 29	1 0 0
59,063	59,162	426	0	0	0 64,563	64,662	550	75 0	0		70,063	7	0,162	770 29	5 0 0
59,163	59,262	428	0	0	0 64,663	64,762	554	79 0	0		70,163	7	0,262	774 29	9 0 0
59,263	59,362	430	0	0	0 64,763	64,862	558	83 0	0		70,263	7	0,362	778 30	3 0 0
59,363	59,462	432	0	0	0 64,863	64,962	562	87 0	0		70,363	7	0,462	782 30	7 0 0
59,463	59,562	434	0	0	0 64,963	65,062	566	91 0	0		70,463	7	0,562	786 31	1 0 0
59,563	59,662	436	0	0	0 65,063	65,162	570	95 0	0		70,563	7	0,662	790 31	5 0 0
59,663	59,762	438	0	0	0 65,163	65,262	574	99 0	0		70,663	7	0,762	794 31	9 0 0
														Continue	d on next page.

# Least Over

Text version of this table

2	025	Cal	iforn	ia 2EZ	Table	Mar	ried/R	D	P Filing Joi	nt	ly or	Qualif	y	ing S	urvivin	g Spouse/	RD
C	aution: D	o not us	e these	tables for Form	540 or Form 540	NR.										(contin	ued
T	his table g	ives you	credit of	$11,412 for your	standard deductio	n, $306 f	or your	p	ersonal exemptio	n	credit,	and $47	5 f	or each	depend	ent exemption	you
ar	e entitled	to claim.	To find y	our tax:
•	Read do	wn the c	olumn la	beled “If Your Inc	ome Is . . .” to find t	he range	that inc	lu	des your income	fr	om Fo	rm 540 2	E	Z, line 1	6.
•	Read ac	ross the	columns	labeled “Number	of Dependents” t	o find the	tax am	o	unt that applies to	y	ou. En	ter the ta	x	amount	on Form	540 2EZ, line	17.
If	Your Inco	me Is...		Number	If Your Inco	me Is...			Number		If	Your Inco	m	e Is...		Number
			of	Dependents			o	f	Dependents						of	Dependents
	At	But Not			At	But Not						At	Bu	t Not
	Least	Over	0	1 2	3 Least	Over	0		1 2	3		Least		Over	0	1 2	3
	70,763	70,862	798	323 0	0 76,263	76,362	1,018		543 68	0		81,763	8	1,862	1,238	763 288	0
	70,863	70,962	802	327 0	0 76,363	76,462	1,022		547 72	0		81,863	8	1,962	1,242	767 292	0
	70,963	71,062	806	331 0	0 76,463	76,562	1,026		551 76	0		81,963	8	2,062	1,246	771 296	0
	71,063	71,162	810	335 0	0 76,563	76,662	1,030		555 80	0		82,063	8	2,162	1,250	775 300	0
	71,163	71,262	814	339 0	0 76,663	76,762	1,034		559 84	0		82,163	8	2,262	1,254	779 304	0
	71,263	71,362	818	343 0	0 76,763	76,862	1,038		563 88	0		82,263	8	2,362	1,258	783 308	0
	71,363	71,462	822	347 0	0 76,863	76,962	1,042		567 92	0		82,363	8	2,462	1,262	787 312	0
	71,463	71,562	826	351 0	0 76,963	77,062	1,046		571 96	0		82,463	8	2,562	1,266	791 316	0
	71,563	71,662	830	355 0	0 77,063	77,162	1,050		575 100	0		82,563	8	2,662	1,270	795 320	0
	71,663	71,762	834	359 0	0 77,163	77,262	1,054		579 104	0		82,663	8	2,762	1,274	799 324	0
	71,763	71,862	838	363 0	0 77,263	77,362	1,058		583 108	0		82,763	8	2,862	1,278	803 328	0
	71,863	71,962	842	367 0	0 77,363	77,462	1,062		587 112	0		82,863	8	2,962	1,282	807 332	0
	71,963	72,062	846	371 0	0 77,463	77,562	1,066		591 116	0		82,963	8	3,062	1,286	811 336	0
	72,063	72,162	850	375 0	0 77,563	77,662	1,070		595 120	0		83,063	8	3,162	1,290	815 340	0
	72,163	72,262	854	379 0	0 77,663	77,762	1,074		599 124	0		83,163	8	3,262	1,294	819 344	0
	72,263	72,362	858	383 0	0 77,763	77,862	1,078		603 128	0		83,263	8	3,362	1,298	823 348	0
	72,363	72,462	862	387 0	0 77,863	77,962	1,082		607 132	0		83,363	8	3,462	1,302	827 352	0
	72,463	72,562	866	391 0	0 77,963	78,062	1,086		611 136	0		83,463	8	3,562	1,306	831 356	0
	72,563	72,662	870	395 0	0 78,063	78,162	1,090		615 140	0		83,563	8	3,662	1,310	835 360	0
	72,663	72,762	874	399 0	0 78,163	78,262	1,094		619 144	0		83,663	8	3,762	1,314	839 364	0
	72,763	72,862	878	403 0	0 78,263	78,362	1,098		623 148	0		83,763	8	3,862	1,318	843 368	0
	72,863	72,962	882	407 0	0 78,363	78,462	1,102		627 152	0		83,863	8	3,962	1,322	847 372	0
	72,963	73,062	886	411 0	0 78,463	78,562	1,106		631 156	0		83,963	8	4,062	1,326	851 376	0
	73,063	73,162	890	415 0	0 78,563	78,662	1,110		635 160	0		84,063	8	4,162	1,330	855 380	0
	73,163	73,262	894	419 0	0 78,663	78,762	1,114		639 164	0		84,163	8	4,262	1,334	859 384	0
	73,263	73,362	898	423 0	0 78,763	78,862	1,118		643 168	0		84,263	8	4,362	1,338	863 388	0
	73,363	73,462	902	427 0	0 78,863	78,962	1,122		647 172	0		84,363	8	4,462	1,342	867 392	0
	73,463	73,562	906	431 0	0 78,963	79,062	1,126		651 176	0		84,463	8	4,562	1,346	871 396	0
	73,563	73,662	910	435 0	0 79,063	79,162	1,130		655 180	0		84,563	8	4,662	1,350	875 400	0
	73,663	73,762	914	439 0	0 79,163	79,262	1,134		659 184	0		84,663	8	4,762	1,354	879 404	0
	73,763	73,862	918	443 0	0 79,263	79,362	1,138		663 188	0		84,763	8	4,862	1,358	883 408	0
	73,863	73,962	922	447 0	0 79,363	79,462	1,142		667 192	0		84,863	8	4,962	1,362	887 412	0
	73,963	74,062	926	451 0	0 79,463	79,562	1,146		671 196	0		84,963	8	5,062	1,366	891 416	0
	74,063	74,162	930	455 0	0 79,563	79,662	1,150		675 200	0		85,063	8	5,162	1,370	895 420	0
	74,163	74,262	934	459 0	0 79,663	79,762	1,154		679 204	0		85,163	8	5,262	1,374	899 424	0
	74,263	74,362	938	463 0	0 79,763	79,862	1,158		683 208	0		85,263	8	5,362	1,378	903 428	0
	74,363	74,462	942	467 0	0 79,863	79,962	1,162		687 212	0		85,363	8	5,462	1,382	907 432	0
	74,463	74,562	946	471 0	0 79,963	80,062	1,166		691 216	0		85,463	8	5,562	1,386	911 436	0
	74,563	74,662	950	475 0	0 80,063	80,162	1,170		695 220	0		85,563	8	5,662	1,390	915 440	0
	74,663	74,762	954	479 4	0 80,163	80,262	1,174		699 224	0		85,663	8	5,762	1,394	919 444	0
	74,763	74,862	958	483 8	0 80,263	80,362	1,178		703 228	0		85,763	8	5,862	1,398	923 448	0
	74,863	74,962	962	487 12	0 80,363	80,462	1,182		707 232	0		85,863	8	5,962	1,402	927 452	0
	74,963	75,062	966	491 16	0 80,463	80,562	1,186		711 236	0		85,963	8	6,062	1,406	931 456	0
	75,063	75,162	970	495 20	0 80,563	80,662	1,190		715 240	0		86,063	8	6,162	1,410	935 460	0
	75,163	75,262	974	499 24	0 80,663	80,762	1,194		719 244	0		86,163	8	6,262	1,414	939 464	0
	75,263	75,362	978	503 28	0 80,763	80,862	1,198		723 248	0		86,263	8	6,362	1,418	943 468	0
	75,363	75,462	982	507 32	0 80,863	80,962	1,202		727 252	0		86,363	8	6,462	1,422	947 472	0
	75,463	75,562	986	511 36	0 80,963	81,062	1,206		731 256	0		86,463	8	6,562	1,426	951 476	1
	75,563	75,662	990	515 40	0 81,063	81,162	1,210		735 260	0		86,563	8	6,662	1,430	955 480	5
	75,663	75,762	994	519 44	0 81,163	81,262	1,214		739 264	0		86,663	8	6,762	1,434	959 484	9
	75,763	75,862	998	523 48	0 81,263	81,362	1,218		743 268	0		86,763	8	6,862	1,438	963 488	13
	75,863	75,962	1,002	527 52	0 81,363	81,462	1,222		747 272	0		86,863	8	6,962	1,442	967 492	17
	75,963	76,062	1,006	531 56	0 81,463	81,562	1,226		751 276	0		86,963	8	7,062	1,446	971 496	21
	76,063	76,162	1,010	535 60	0 81,563	81,662	1,230		755 280	0		87,063	8	7,162	1,450	975 500	25
	76,163	76,262	1,014	539 64	0 81,663	81,762	1,234		759 284	0		87,163	8	7,262	1,454	979 504	29
															Contin	ued on next p	age
											Fo	rm 540	2	EZ Tax	Booklet	2025 Pag	e 3

# Least Over

Text version of this table

025	Cali	forn	ia 2EZ	Tab	l	e	Marr	ied/RD	P Filing Jo	int	ly o	r Quali	fy	ing S	urvivin	g Spouse/	RDP
aution: D	o not us	e these	tables for Fo	rm 540 or	F	orm 540	NR.									(conti	nued)
his table g	ives you	credit of	$11,412 for y	our standa	rd	deductio	n, $306 f	or your p	ersonal exemp	tion	credi	t, and $47	5 f	or each	depend	ent exemption	you
e entitled	to claim.	To find y	our tax:
Read do	wn the c	olumn la	beled “If Your	Income Is	. .	.” to find t	he range	that inclu	des your inco	me fr	om F	orm 540	2E	Z, line 1	6.
Read ac	ross the	columns	labeled “Num	ber of Dep	e	ndents” t	o find the	tax amo	unt that applies	to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
Your Inco	me Is...		Number		If	Your Inco	me Is...		Number			If Your Inc	om	e Is...		Number
		of	Dependents					of	Dependents						of	Dependents
At	But Not					At	But Not					At	Bu	t Not
Least	Over	0	1 2	3		Least	Over	0	1 2	3		Least		Over	0	1 2	3
87,263	87,362	1,458	983 508	33		92,763	92,862	1,678 1	,203 728	253		98,263	9	8,362	1,978 1	,503 1,028	553
87,363	87,462	1,462	987 512	37		92,863	92,962	1,682 1	,207 732	257		98,363	9	8,462	1,984 1	,509 1,034	559
87,463	87,562	1,466	991 516	41		92,963	93,062	1,686 1	,211 736	261		98,463	9	8,562	1,990 1	,515 1,040	565
87,563	87,662	1,470	995 520	45		93,063	93,162	1,690 1	,215 740	265		98,563	9	8,662	1,996 1	,521 1,046	571
87,663	87,762	1,474	999 524	49		93,163	93,262	1,694 1	,219 744	269		98,663	9	8,762	2,002 1	,527 1,052	577
87,763	87,862	1,478 1	,003 528	53		93,263	93,362	1,698 1	,223 748	273		98,763	9	8,862	2,008 1	,533 1,058	583
87,863	87,962	1,482 1	,007 532	57		93,363	93,462	1,702 1	,227 752	277		98,863	9	8,962	2,014 1	,539 1,064	589
87,963	88,062	1,486 1	,011 536	61		93,463	93,562	1,706 1	,231 756	281		98,963	9	9,062	2,020 1	,545 1,070	595
88,063	88,162	1,490 1	,015 540	65		93,563	93,662	1,710 1	,235 760	285		99,063	9	9,162	2,026 1	,551 1,076	601
88,163	88,262	1,494 1	,019 544	69		93,663	93,762	1,714 1	,239 764	289		99,163	9	9,262	2,032 1	,557 1,082	607
88,263	88,362	1,498 1	,023 548	73		93,763	93,862	1,718 1	,243 768	293		99,263	9	9,362	2,038 1	,563 1,088	613
88,363	88,462	1,502 1	,027 552	77		93,863	93,962	1,722 1	,247 772	297		99,363	9	9,462	2,044 1	,569 1,094	619
88,463	88,562	1,506 1	,031 556	81		93,963	94,062	1,726 1	,251 776	301		99,463	9	9,562	2,050 1	,575 1,100	625
88,563	88,662	1,510 1	,035 560	85		94,063	94,162	1,730 1	,255 780	305		99,563	9	9,662	2,056 1	,581 1,106	631
88,663	88,762	1,514 1	,039 564	89		94,163	94,262	1,734 1	,259 784	309		99,663	9	9,762	2,062 1	,587 1,112	637
88,763	88,862	1,518 1	,043 568	93		94,263	94,362	1,738 1	,263 788	313		99,763	9	9,862	2,068 1	,593 1,118	643
88,863	88,962	1,522 1	,047 572	97		94,363	94,462	1,744 1	,269 794	319		99,863	9	9,962	2,074 1	,599 1,124	649
88,963	89,062	1,526 1	,051 576	101		94,463	94,562	1,750 1	,275 800	325		99,963	10	0,062	2,080 1	,605 1,130	655
89,063	89,162	1,530 1	,055 580	105		94,563	94,662	1,756 1	,281 806	331		100,063	10	0,162	2,086 1	,611 1,136	661
89,163	89,262	1,534 1	,059 584	109		94,663	94,762	1,762 1	,287 812	337		100,163	10	0,262	2,092 1	,617 1,142	667
89,263	89,362	1,538 1	,063 588	113		94,763	94,862	1,768 1	,293 818	343		100,263	10	0,362	2,098 1	,623 1,148	673
89,363	89,462	1,542 1	,067 592	117		94,863	94,962	1,774 1	,299 824	349		100,363	10	0,462	2,104 1	,629 1,154	679
89,463	89,562	1,546 1	,071 596	121		94,963	95,062	1,780 1	,305 830	355		100,463	10	0,562	2,110 1	,635 1,160	685
89,563	89,662	1,550 1	,075 600	125		95,063	95,162	1,786 1	,311 836	361		100,563	10	0,662	2,116 1	,641 1,166	691
89,663	89,762	1,554 1	,079 604	129		95,163	95,262	1,792 1	,317 842	367		100,663	10	0,762	2,122 1	,647 1,172	697
89,763	89,862	1,558 1	,083 608	133		95,263	95,362	1,798 1	,323 848	373		100,763	10	0,862	2,128 1	,653 1,178	703
89,863	89,962	1,562 1	,087 612	137		95,363	95,462	1,804 1	,329 854	379		100,863	10	0,962	2,134 1	,659 1,184	709
89,963	90,062	1,566 1	,091 616	141		95,463	95,562	1,810 1	,335 860	385		100,963	10	1,062	2,140 1	,665 1,190	715
90,063	90,162	1,570 1	,095 620	145		95,563	95,662	1,816 1	,341 866	391		101,063	10	1,162	2,146 1	,671 1,196	721
90,163	90,262	1,574 1	,099 624	149		95,663	95,762	1,822 1	,347 872	397		101,163	10	1,262	2,152 1	,677 1,202	727
90,263	90,362	1,578 1	,103 628	153		95,763	95,862	1,828 1	,353 878	403		101,263	10	1,362	2,158 1	,683 1,208	733
90,363	90,462	1,582 1	,107 632	157		95,863	95,962	1,834 1	,359 884	409		101,363	10	1,462	2,164 1	,689 1,214	739
90,463	90,562	1,586 1	,111 636	161		95,963	96,062	1,840 1	,365 890	415		101,463	10	1,562	2,170 1	,695 1,220	745
90,563	90,662	1,590 1	,115 640	165		96,063	96,162	1,846 1	,371 896	421		101,563	10	1,662	2,176 1	,701 1,226	751
90,663	90,762	1,594 1	,119 644	169		96,163	96,262	1,852 1	,377 902	427		101,663	10	1,762	2,182 1	,707 1,232	757
90,763	90,862	1,598 1	,123 648	173		96,263	96,362	1,858 1	,383 908	433		101,763	10	1,862	2,188 1	,713 1,238	763
90,863	90,962	1,602 1	,127 652	177		96,363	96,462	1,864 1	,389 914	439		101,863	10	1,962	2,194 1	,719 1,244	769
90,963	91,062	1,606 1	,131 656	181		96,463	96,562	1,870 1	,395 920	445		101,963	10	2,062	2,200 1	,725 1,250	775
91,063	91,162	1,610 1	,135 660	185		96,563	96,662	1,876 1	,401 926	451		102,063	10	2,162	2,206 1	,731 1,256	781
91,163	91,262	1,614 1	,139 664	189		96,663	96,762	1,882 1	,407 932	457		102,163	10	2,262	2,212 1	,737 1,262	787
91,263	91,362	1,618 1	,143 668	193		96,763	96,862	1,888 1	,413 938	463		102,263	10	2,362	2,218 1	,743 1,268	793
91,363	91,462	1,622 1	,147 672	197		96,863	96,962	1,894 1	,419 944	469		102,363	10	2,462	2,224 1	,749 1,274	799
91,463	91,562	1,626 1	,151 676	201		96,963	97,062	1,900 1	,425 950	475		102,463	10	2,562	2,230 1	,755 1,280	805
91,563	91,662	1,630 1	,155 680	205		97,063	97,162	1,906 1	,431 956	481		102,563	10	2,662	2,236 1	,761 1,286	811
91,663	91,762	1,634 1	,159 684	209		97,163	97,262	1,912 1	,437 962	487		102,663	10	2,762	2,242 1	,767 1,292	817
91,763	91,862	1,638 1	,163 688	213		97,263	97,362	1,918 1	,443 968	493		102,763	10	2,862	2,248 1	,773 1,298	823
91,863	91,962	1,642 1	,167 692	217		97,363	97,462	1,924 1	,449 974	499		102,863	10	2,962	2,254 1	,779 1,304	829
91,963	92,062	1,646 1	,171 696	221		97,463	97,562	1,930 1	,455 980	505		102,963	10	3,062	2,260 1	,785 1,310	835
92,063	92,162	1,650 1	,175 700	225		97,563	97,662	1,936 1	,461 986	511		103,063	10	3,162	2,266 1	,791 1,316	841
92,163	92,262	1,654 1	,179 704	229		97,663	97,762	1,942 1	,467 992	517		103,163	10	3,262	2,272 1	,797 1,322	847
92,263	92,362	1,658 1	,183 708	233		97,763	97,862	1,948 1	,473 998	523		103,263	10	3,362	2,278 1	,803 1,328	853
92,363	92,462	1,662 1	,187 712	237		97,863	97,962	1,954 1	,479 1,004	529		103,363	10	3,462	2,284 1	,809 1,334	859
92,463	92,562	1,666 1	,191 716	241		97,963	98,062	1,960 1	,485 1,010	535		103,463	10	3,562	2,290 1	,815 1,340	865
92,563	92,662	1,670 1	,195 720	245		98,063	98,162	1,966 1	,491 1,016	541		103,563	10	3,662	2,296 1	,821 1,346	871
92,663	92,762	1,674 1	,199 724	249		98,163	98,262	1,972 1	,497 1,022	547		103,663	10	3,762	2,302 1	,827 1,352	877
															Contin	ued on next	page.
age 32	Form 5	40 2EZ	Tax Booklet	2025

# Least Over

Text version of this table

2025	Cal	iforn	ia 2E	Z Tab	le	Mar	ried/R	D	P Filing	Joint	ly o	r Quali	fy	ing S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.										(conti	nued
This table	gives you	credit of	$11,412 for y	our standar	d deducti	on, $306 f	or your	p	ersonal exem	ption	credi	t, and $47	5 f	or each	depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is .	. .” to find	the range	that inc	lu	des your inc	ome fr	om F	orm 540	2E	Z, line 1	6.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax am	o	unt that appli	es to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...			Number			If Your Inc	om	e Is...		Number
		of	Dependents				o	f	Dependents						of	Dependents
At	But Not				At	But Not						At	Bu	t Not
Least	Over	0	1 2	3	Least	Over	0		1 2	3		Least		Over	0	1 2	3
103,763	103,862	2,308 1	,833 1,358	883	109,263	109,362	2,638	2	,163 1,688	1,213		114,763	11	4,862	2,968 2	,493 2,018	1,543
103,863	103,962	2,314 1	,839 1,364	889	109,363	109,462	2,644	2	,169 1,694	1,219		114,863	11	4,962	2,974 2	,499 2,024	1,549
103,963	104,062	2,320 1	,845 1,370	895	109,463	109,562	2,650	2	,175 1,700	1,225		114,963	11	5,062	2,980 2	,505 2,030	1,555
104,063	104,162	2,326 1	,851 1,376	901	109,563	109,662	2,656	2	,181 1,706	1,231		115,063	11	5,162	2,986 2	,511 2,036	1,561
104,163	104,262	2,332 1	,857 1,382	907	109,663	109,762	2,662	2	,187 1,712	1,237		115,163	11	5,262	2,992 2	,517 2,042	1,567
104,263	104,362	2,338 1	,863 1,388	913	109,763	109,862	2,668	2	,193 1,718	1,243		115,263	11	5,362	2,998 2	,523 2,048	1,573
104,363	104,462	2,344 1	,869 1,394	919	109,863	109,962	2,674	2	,199 1,724	1,249		115,363	11	5,462	3,004 2	,529 2,054	1,579
104,463	104,562	2,350 1	,875 1,400	925	109,963	110,062	2,680	2	,205 1,730	1,255		115,463	11	5,562	3,010 2	,535 2,060	1,585
104,563	104,662	2,356 1	,881 1,406	931	110,063	110,162	2,686	2	,211 1,736	1,261		115,563	11	5,662	3,016 2	,541 2,066	1,591
104,663	104,762	2,362 1	,887 1,412	937	110,163	110,262	2,692	2	,217 1,742	1,267		115,663	11	5,762	3,022 2	,547 2,072	1,597
104,763	104,862	2,368 1	,893 1,418	943	110,263	110,362	2,698	2	,223 1,748	1,273		115,763	11	5,862	3,028 2	,553 2,078	1,603
104,863	104,962	2,374 1	,899 1,424	949	110,363	110,462	2,704	2	,229 1,754	1,279		115,863	11	5,962	3,034 2	,559 2,084	1,609
104,963	105,062	2,380 1	,905 1,430	955	110,463	110,562	2,710	2	,235 1,760	1,285		115,963	11	6,062	3,040 2	,565 2,090	1,615
105,063	105,162	2,386 1	,911 1,436	961	110,563	110,662	2,716	2	,241 1,766	1,291		116,063	11	6,162	3,046 2	,571 2,096	1,621
105,163	105,262	2,392 1	,917 1,442	967	110,663	110,762	2,722	2	,247 1,772	1,297		116,163	11	6,262	3,052 2	,577 2,102	1,627
105,263	105,362	2,398 1	,923 1,448	973	110,763	110,862	2,728	2	,253 1,778	1,303		116,263	11	6,362	3,058 2	,583 2,108	1,633
105,363	105,462	2,404 1	,929 1,454	979	110,863	110,962	2,734	2	,259 1,784	1,309		116,363	11	6,462	3,064 2	,589 2,114	1,639
105,463	105,562	2,410 1	,935 1,460	985	110,963	111,062	2,740	2	,265 1,790	1,315		116,463	11	6,562	3,070 2	,595 2,120	1,645
105,563	105,662	2,416 1	,941 1,466	991	111,063	111,162	2,746	2	,271 1,796	1,321		116,563	11	6,662	3,076 2	,601 2,126	1,651
105,663	105,762	2,422 1	,947 1,472	997	111,163	111,262	2,752	2	,277 1,802	1,327		116,663	11	6,762	3,082 2	,607 2,132	1,657
105,763	105,862	2,428 1	,953 1,478	1,003	111,263	111,362	2,758	2	,283 1,808	1,333		116,763	11	6,862	3,088 2	,613 2,138	1,663
105,863	105,962	2,434 1	,959 1,484	1,009	111,363	111,462	2,764	2	,289 1,814	1,339		116,863	11	6,962	3,094 2	,619 2,144	1,669
105,963	106,062	2,440 1	,965 1,490	1,015	111,463	111,562	2,770	2	,295 1,820	1,345		116,963	11	7,062	3,100 2	,625 2,150	1,675
106,063	106,162	2,446 1	,971 1,496	1,021	111,563	111,662	2,776	2	,301 1,826	1,351		117,063	11	7,162	3,106 2	,631 2,156	1,681
106,163	106,262	2,452 1	,977 1,502	1,027	111,663	111,762	2,782	2	,307 1,832	1,357		117,163	11	7,262	3,112 2	,637 2,162	1,687
106,263	106,362	2,458 1	,983 1,508	1,033	111,763	111,862	2,788	2	,313 1,838	1,363		117,263	11	7,362	3,118 2	,643 2,168	1,693
106,363	106,462	2,464 1	,989 1,514	1,039	111,863	111,962	2,794	2	,319 1,844	1,369		117,363	11	7,462	3,124 2	,649 2,174	1,699
106,463	106,562	2,470 1	,995 1,520	1,045	111,963	112,062	2,800	2	,325 1,850	1,375		117,463	11	7,562	3,130 2	,655 2,180	1,705
106,563	106,662	2,476 2	,001 1,526	1,051	112,063	112,162	2,806	2	,331 1,856	1,381		117,563	11	7,662	3,136 2	,661 2,186	1,711
106,663	106,762	2,482 2	,007 1,532	1,057	112,163	112,262	2,812	2	,337 1,862	1,387		117,663	11	7,762	3,142 2	,667 2,192	1,717
106,763	106,862	2,488 2	,013 1,538	1,063	112,263	112,362	2,818	2	,343 1,868	1,393		117,763	11	7,862	3,148 2	,673 2,198	1,723
106,863	106,962	2,494 2	,019 1,544	1,069	112,363	112,462	2,824	2	,349 1,874	1,399		117,863	11	7,962	3,154 2	,679 2,204	1,729
106,963	107,062	2,500 2	,025 1,550	1,075	112,463	112,562	2,830	2	,355 1,880	1,405		117,963	11	8,062	3,160 2	,685 2,210	1,735
107,063	107,162	2,506 2	,031 1,556	1,081	112,563	112,662	2,836	2	,361 1,886	1,411		118,063	11	8,162	3,166 2	,691 2,216	1,741
107,163	107,262	2,512 2	,037 1,562	1,087	112,663	112,762	2,842	2	,367 1,892	1,417		118,163	11	8,262	3,172 2	,697 2,222	1,747
107,263	107,362	2,518 2	,043 1,568	1,093	112,763	112,862	2,848	2	,373 1,898	1,423		118,263	11	8,362	3,178 2	,703 2,228	1,753
107,363	107,462	2,524 2	,049 1,574	1,099	112,863	112,962	2,854	2	,379 1,904	1,429		118,363	11	8,462	3,184 2	,709 2,234	1,759
107,463	107,562	2,530 2	,055 1,580	1,105	112,963	113,062	2,860	2	,385 1,910	1,435		118,463	11	8,562	3,190 2	,715 2,240	1,765
107,563	107,662	2,536 2	,061 1,586	1,111	113,063	113,162	2,866	2	,391 1,916	1,441		118,563	11	8,662	3,196 2	,721 2,246	1,771
107,663	107,762	2,542 2	,067 1,592	1,117	113,163	113,262	2,872	2	,397 1,922	1,447		118,663	11	8,762	3,202 2	,727 2,252	1,777
107,763	107,862	2,548 2	,073 1,598	1,123	113,263	113,362	2,878	2	,403 1,928	1,453		118,763	11	8,862	3,208 2	,733 2,258	1,783
107,863	107,962	2,554 2	,079 1,604	1,129	113,363	113,462	2,884	2	,409 1,934	1,459		118,863	11	8,962	3,214 2	,739 2,264	1,789
107,963	108,062	2,560 2	,085 1,610	1,135	113,463	113,562	2,890	2	,415 1,940	1,465		118,963	11	9,062	3,220 2	,745 2,270	1,795
108,063	108,162	2,566 2	,091 1,616	1,141	113,563	113,662	2,896	2	,421 1,946	1,471		119,063	11	9,162	3,226 2	,751 2,276	1,801
108,163	108,262	2,572 2	,097 1,622	1,147	113,663	113,762	2,902	2	,427 1,952	1,477		119,163	11	9,262	3,232 2	,757 2,282	1,807
108,263	108,362	2,578 2	,103 1,628	1,153	113,763	113,862	2,908	2	,433 1,958	1,483		119,263	11	9,362	3,238 2	,763 2,288	1,813
108,363	108,462	2,584 2	,109 1,634	1,159	113,863	113,962	2,914	2	,439 1,964	1,489		119,363	11	9,462	3,244 2	,769 2,294	1,819
108,463	108,562	2,590 2	,115 1,640	1,165	113,963	114,062	2,920	2	,445 1,970	1,495		119,463	11	9,562	3,250 2	,775 2,300	1,825
108,563	108,662	2,596 2	,121 1,646	1,171	114,063	114,162	2,926	2	,451 1,976	1,501		119,563	11	9,662	3,256 2	,781 2,306	1,831
108,663	108,762	2,602 2	,127 1,652	1,177	114,163	114,262	2,932	2	,457 1,982	1,507		119,663	11	9,762	3,262 2	,787 2,312	1,837
108,763	108,862	2,608 2	,133 1,658	1,183	114,263	114,362	2,938	2	,463 1,988	1,513		119,763	11	9,862	3,268 2	,793 2,318	1,843
108,863	108,962	2,614 2	,139 1,664	1,189	114,363	114,462	2,944	2	,469 1,994	1,519		119,863	11	9,962	3,274 2	,799 2,324	1,849
108,963	109,062	2,620 2	,145 1,670	1,195	114,463	114,562	2,950	2	,475 2,000	1,525		119,963	12	0,062	3,280 2	,805 2,330	1,855
109,063	109,162	2,626 2	,151 1,676	1,201	114,563	114,662	2,956	2	,481 2,006	1,531		120,063	12	0,162	3,286 2	,811 2,336	1,861
109,163	109,262	2,632 2	,157 1,682	1,207	114,663	114,762	2,962	2	,487 2,012	1,537		120,163	12	0,262	3,292 2	,817 2,342	1,867

# Least Over

Text version of this table

2025	Cali	forn	ia 2EZ	Tab	le	Marr	ied/RD	P Filing J	oint	ly o	r Quali	fy	ing S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.									(conti	nued
This table	gives you	credit of	$11,412 for y	our standa	rd deducti	on, $306 f	or your p	ersonal exem	ption	credi	t, and $47	5 f	or each	depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is	. . .” to find	the range	that inclu	des your inc	ome fr	om F	orm 540	2E	Z, line 1	6.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax amo	unt that appli	es to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...		Number			If Your Inc	om	e Is...		Number
		of	Dependents				of	Dependents						of	Dependents
At	But Not				At	But Not					At	Bu	t Not
Least	Over	0	1 2	3	Least	Over	0	1 2	3		Least		Over	0	1 2	3
120,263	120,362	3,298 2	,823 2,348	1,873	125,763	125,862	3,628 3	,153 2,678	2,203		131,263	13	1,362	4,054 3	,579 3,104	2,629
120,363	120,462	3,304 2	,829 2,354	1,879	125,863	125,962	3,634 3	,159 2,684	2,209		131,363	13	1,462	4,062 3	,587 3,112	2,637
120,463	120,562	3,310 2	,835 2,360	1,885	125,963	126,062	3,640 3	,165 2,690	2,215		131,463	13	1,562	4,070 3	,595 3,120	2,645
120,563	120,662	3,316 2	,841 2,366	1,891	126,063	126,162	3,646 3	,171 2,696	2,221		131,563	13	1,662	4,078 3	,603 3,128	2,653
120,663	120,762	3,322 2	,847 2,372	1,897	126,163	126,262	3,652 3	,177 2,702	2,227		131,663	13	1,762	4,086 3	,611 3,136	2,661
120,763	120,862	3,328 2	,853 2,378	1,903	126,263	126,362	3,658 3	,183 2,708	2,233		131,763	13	1,862	4,094 3	,619 3,144	2,669
120,863	120,962	3,334 2	,859 2,384	1,909	126,363	126,462	3,664 3	,189 2,714	2,239		131,863	13	1,962	4,102 3	,627 3,152	2,677
120,963	121,062	3,340 2	,865 2,390	1,915	126,463	126,562	3,670 3	,195 2,720	2,245		131,963	13	2,062	4,110 3	,635 3,160	2,685
121,063	121,162	3,346 2	,871 2,396	1,921	126,563	126,662	3,678 3	,203 2,728	2,253		132,063	13	2,162	4,118 3	,643 3,168	2,693
121,163	121,262	3,352 2	,877 2,402	1,927	126,663	126,762	3,686 3	,211 2,736	2,261		132,163	13	2,262	4,126 3	,651 3,176	2,701
121,263	121,362	3,358 2	,883 2,408	1,933	126,763	126,862	3,694 3	,219 2,744	2,269		132,263	13	2,362	4,134 3	,659 3,184	2,709
121,363	121,462	3,364 2	,889 2,414	1,939	126,863	126,962	3,702 3	,227 2,752	2,277		132,363	13	2,462	4,142 3	,667 3,192	2,717
121,463	121,562	3,370 2	,895 2,420	1,945	126,963	127,062	3,710 3	,235 2,760	2,285		132,463	13	2,562	4,150 3	,675 3,200	2,725
121,563	121,662	3,376 2	,901 2,426	1,951	127,063	127,162	3,718 3	,243 2,768	2,293		132,563	13	2,662	4,158 3	,683 3,208	2,733
121,663	121,762	3,382 2	,907 2,432	1,957	127,163	127,262	3,726 3	,251 2,776	2,301		132,663	13	2,762	4,166 3	,691 3,216	2,741
121,763	121,862	3,388 2	,913 2,438	1,963	127,263	127,362	3,734 3	,259 2,784	2,309		132,763	13	2,862	4,174 3	,699 3,224	2,749
121,863	121,962	3,394 2	,919 2,444	1,969	127,363	127,462	3,742 3	,267 2,792	2,317		132,863	13	2,962	4,182 3	,707 3,232	2,757
121,963	122,062	3,400 2	,925 2,450	1,975	127,463	127,562	3,750 3	,275 2,800	2,325		132,963	13	3,062	4,190 3	,715 3,240	2,765
122,063	122,162	3,406 2	,931 2,456	1,981	127,563	127,662	3,758 3	,283 2,808	2,333		133,063	13	3,162	4,198 3	,723 3,248	2,773
122,163	122,262	3,412 2	,937 2,462	1,987	127,663	127,762	3,766 3	,291 2,816	2,341		133,163	13	3,262	4,206 3	,731 3,256	2,781
122,263	122,362	3,418 2	,943 2,468	1,993	127,763	127,862	3,774 3	,299 2,824	2,349		133,263	13	3,362	4,214 3	,739 3,264	2,789
122,363	122,462	3,424 2	,949 2,474	1,999	127,863	127,962	3,782 3	,307 2,832	2,357		133,363	13	3,462	4,222 3	,747 3,272	2,797
122,463	122,562	3,430 2	,955 2,480	2,005	127,963	128,062	3,790 3	,315 2,840	2,365		133,463	13	3,562	4,230 3	,755 3,280	2,805
122,563	122,662	3,436 2	,961 2,486	2,011	128,063	128,162	3,798 3	,323 2,848	2,373		133,563	13	3,662	4,238 3	,763 3,288	2,813
122,663	122,762	3,442 2	,967 2,492	2,017	128,163	128,262	3,806 3	,331 2,856	2,381		133,663	13	3,762	4,246 3	,771 3,296	2,821
122,763	122,862	3,448 2	,973 2,498	2,023	128,263	128,362	3,814 3	,339 2,864	2,389		133,763	13	3,862	4,254 3	,779 3,304	2,829
122,863	122,962	3,454 2	,979 2,504	2,029	128,363	128,462	3,822 3	,347 2,872	2,397		133,863	13	3,962	4,262 3	,787 3,312	2,837
122,963	123,062	3,460 2	,985 2,510	2,035	128,463	128,562	3,830 3	,355 2,880	2,405		133,963	13	4,062	4,270 3	,795 3,320	2,845
123,063	123,162	3,466 2	,991 2,516	2,041	128,563	128,662	3,838 3	,363 2,888	2,413		134,063	13	4,162	4,278 3	,803 3,328	2,853
123,163	123,262	3,472 2	,997 2,522	2,047	128,663	128,762	3,846 3	,371 2,896	2,421		134,163	13	4,262	4,286 3	,811 3,336	2,861
123,263	123,362	3,478 3	,003 2,528	2,053	128,763	128,862	3,854 3	,379 2,904	2,429		134,263	13	4,362	4,294 3	,819 3,344	2,869
123,363	123,462	3,484 3	,009 2,534	2,059	128,863	128,962	3,862 3	,387 2,912	2,437		134,363	13	4,462	4,302 3	,827 3,352	2,877
123,463	123,562	3,490 3	,015 2,540	2,065	128,963	129,062	3,870 3	,395 2,920	2,445		134,463	13	4,562	4,310 3	,835 3,360	2,885
123,563	123,662	3,496 3	,021 2,546	2,071	129,063	129,162	3,878 3	,403 2,928	2,453		134,563	13	4,662	4,318 3	,843 3,368	2,893
123,663	123,762	3,502 3	,027 2,552	2,077	129,163	129,262	3,886 3	,411 2,936	2,461		134,663	13	4,762	4,326 3	,851 3,376	2,901
123,763	123,862	3,508 3	,033 2,558	2,083	129,263	129,362	3,894 3	,419 2,944	2,469		134,763	13	4,862	4,334 3	,859 3,384	2,909
123,863	123,962	3,514 3	,039 2,564	2,089	129,363	129,462	3,902 3	,427 2,952	2,477		134,863	13	4,962	4,342 3	,867 3,392	2,917
123,963	124,062	3,520 3	,045 2,570	2,095	129,463	129,562	3,910 3	,435 2,960	2,485		134,963	13	5,062	4,350 3	,875 3,400	2,925
124,063	124,162	3,526 3	,051 2,576	2,101	129,563	129,662	3,918 3	,443 2,968	2,493		135,063	13	5,162	4,358 3	,883 3,408	2,933
124,163	124,262	3,532 3	,057 2,582	2,107	129,663	129,762	3,926 3	,451 2,976	2,501		135,163	13	5,262	4,366 3	,891 3,416	2,941
124,263	124,362	3,538 3	,063 2,588	2,113	129,763	129,862	3,934 3	,459 2,984	2,509		135,263	13	5,362	4,374 3	,899 3,424	2,949
124,363	124,462	3,544 3	,069 2,594	2,119	129,863	129,962	3,942 3	,467 2,992	2,517		135,363	13	5,462	4,382 3	,907 3,432	2,957
124,463	124,562	3,550 3	,075 2,600	2,125	129,963	130,062	3,950 3	,475 3,000	2,525		135,463	13	5,562	4,390 3	,915 3,440	2,965
124,563	124,662	3,556 3	,081 2,606	2,131	130,063	130,162	3,958 3	,483 3,008	2,533		135,563	13	5,662	4,398 3	,923 3,448	2,973
124,663	124,762	3,562 3	,087 2,612	2,137	130,163	130,262	3,966 3	,491 3,016	2,541		135,663	13	5,762	4,406 3	,931 3,456	2,981
124,763	124,862	3,568 3	,093 2,618	2,143	130,263	130,362	3,974 3	,499 3,024	2,549		135,763	13	5,862	4,414 3	,939 3,464	2,989
124,863	124,962	3,574 3	,099 2,624	2,149	130,363	130,462	3,982 3	,507 3,032	2,557		135,863	13	5,962	4,422 3	,947 3,472	2,997
124,963	125,062	3,580 3	,105 2,630	2,155	130,463	130,562	3,990 3	,515 3,040	2,565		135,963	13	6,062	4,430 3	,955 3,480	3,005
125,063	125,162	3,586 3	,111 2,636	2,161	130,563	130,662	3,998 3	,523 3,048	2,573		136,063	13	6,162	4,438 3	,963 3,488	3,013
125,163	125,262	3,592 3	,117 2,642	2,167	130,663	130,762	4,006 3	,531 3,056	2,581		136,163	13	6,262	4,446 3	,971 3,496	3,021
125,263	125,362	3,598 3	,123 2,648	2,173	130,763	130,862	4,014 3	,539 3,064	2,589		136,263	13	6,362	4,454 3	,979 3,504	3,029
125,363	125,462	3,604 3	,129 2,654	2,179	130,863	130,962	4,022 3	,547 3,072	2,597		136,363	13	6,462	4,462 3	,987 3,512	3,037
125,463	125,562	3,610 3	,135 2,660	2,185	130,963	131,062	4,030 3	,555 3,080	2,605		136,463	13	6,562	4,470 3	,995 3,520	3,045
125,563	125,662	3,616 3	,141 2,666	2,191	131,063	131,162	4,038 3	,563 3,088	2,613		136,563	13	6,662	4,478 4	,003 3,528	3,053
125,663	125,762	3,622 3	,147 2,672	2,197	131,163	131,262	4,046 3	,571 3,096	2,621		136,663	13	6,762	4,486 4	,011 3,536	3,061

# Least Over

Text version of this table

2025	Cal	iforn	ia 2E	Z Tab	le	Mar	ried/R	D	P Filing	Joint	ly o	r Quali	fy	ing S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.										(conti	nued
This table	gives you	credit of	$11,412 for y	our standar	d deducti	on, $306 f	or your	p	ersonal exem	ption	credi	t, and $47	5 f	or each	depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is .	. .” to find	the range	that inc	lu	des your inc	ome fr	om F	orm 540	2E	Z, line 1	6.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax am	o	unt that appli	es to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...			Number			If Your Inc	om	e Is...		Number
		of	Dependents				o	f	Dependents						of	Dependents
At	But Not				At	But Not						At	Bu	t Not
Least	Over	0	1 2	3	Least	Over	0		1 2	3		Least		Over	0	1 2	3
136,763	136,862	4,494 4	,019 3,544	3,069	142,263	142,362	4,934	4	,459 3,984	3,509		147,763	14	7,862	5,374 4	,899 4,424	3,949
136,863	136,962	4,502 4	,027 3,552	3,077	142,363	142,462	4,942	4	,467 3,992	3,517		147,863	14	7,962	5,382 4	,907 4,432	3,957
136,963	137,062	4,510 4	,035 3,560	3,085	142,463	142,562	4,950	4	,475 4,000	3,525		147,963	14	8,062	5,390 4	,915 4,440	3,965
137,063	137,162	4,518 4	,043 3,568	3,093	142,563	142,662	4,958	4	,483 4,008	3,533		148,063	14	8,162	5,398 4	,923 4,448	3,973
137,163	137,262	4,526 4	,051 3,576	3,101	142,663	142,762	4,966	4	,491 4,016	3,541		148,163	14	8,262	5,406 4	,931 4,456	3,981
137,263	137,362	4,534 4	,059 3,584	3,109	142,763	142,862	4,974	4	,499 4,024	3,549		148,263	14	8,362	5,414 4	,939 4,464	3,989
137,363	137,462	4,542 4	,067 3,592	3,117	142,863	142,962	4,982	4	,507 4,032	3,557		148,363	14	8,462	5,422 4	,947 4,472	3,997
137,463	137,562	4,550 4	,075 3,600	3,125	142,963	143,062	4,990	4	,515 4,040	3,565		148,463	14	8,562	5,430 4	,955 4,480	4,005
137,563	137,662	4,558 4	,083 3,608	3,133	143,063	143,162	4,998	4	,523 4,048	3,573		148,563	14	8,662	5,438 4	,963 4,488	4,013
137,663	137,762	4,566 4	,091 3,616	3,141	143,163	143,262	5,006	4	,531 4,056	3,581		148,663	14	8,762	5,446 4	,971 4,496	4,021
137,763	137,862	4,574 4	,099 3,624	3,149	143,263	143,362	5,014	4	,539 4,064	3,589		148,763	14	8,862	5,454 4	,979 4,504	4,029
137,863	137,962	4,582 4	,107 3,632	3,157	143,363	143,462	5,022	4	,547 4,072	3,597		148,863	14	8,962	5,462 4	,987 4,512	4,037
137,963	138,062	4,590 4	,115 3,640	3,165	143,463	143,562	5,030	4	,555 4,080	3,605		148,963	14	9,062	5,470 4	,995 4,520	4,045
138,063	138,162	4,598 4	,123 3,648	3,173	143,563	143,662	5,038	4	,563 4,088	3,613		149,063	14	9,162	5,478 5	,003 4,528	4,053
138,163	138,262	4,606 4	,131 3,656	3,181	143,663	143,762	5,046	4	,571 4,096	3,621		149,163	14	9,262	5,486 5	,011 4,536	4,061
138,263	138,362	4,614 4	,139 3,664	3,189	143,763	143,862	5,054	4	,579 4,104	3,629		149,263	14	9,362	5,494 5	,019 4,544	4,069
138,363	138,462	4,622 4	,147 3,672	3,197	143,863	143,962	5,062	4	,587 4,112	3,637		149,363	14	9,462	5,502 5	,027 4,552	4,077
138,463	138,562	4,630 4	,155 3,680	3,205	143,963	144,062	5,070	4	,595 4,120	3,645		149,463	14	9,562	5,510 5	,035 4,560	4,085
138,563	138,662	4,638 4	,163 3,688	3,213	144,063	144,162	5,078	4	,603 4,128	3,653		149,563	14	9,662	5,518 5	,043 4,568	4,093
138,663	138,762	4,646 4	,171 3,696	3,221	144,163	144,262	5,086	4	,611 4,136	3,661		149,663	14	9,762	5,526 5	,051 4,576	4,101
138,763	138,862	4,654 4	,179 3,704	3,229	144,263	144,362	5,094	4	,619 4,144	3,669		149,763	14	9,862	5,534 5	,059 4,584	4,109
138,863	138,962	4,662 4	,187 3,712	3,237	144,363	144,462	5,102	4	,627 4,152	3,677		149,863	14	9,962	5,542 5	,067 4,592	4,117
138,963	139,062	4,670 4	,195 3,720	3,245	144,463	144,562	5,110	4	,635 4,160	3,685		149,963	15	0,062	5,550 5	,075 4,600	4,125
139,063	139,162	4,678 4	,203 3,728	3,253	144,563	144,662	5,118	4	,643 4,168	3,693		150,063	15	0,162	5,558 5	,083 4,608	4,133
139,163	139,262	4,686 4	,211 3,736	3,261	144,663	144,762	5,126	4	,651 4,176	3,701		150,163	15	0,262	5,566 5	,091 4,616	4,141
139,263	139,362	4,694 4	,219 3,744	3,269	144,763	144,862	5,134	4	,659 4,184	3,709		150,263	15	0,362	5,574 5	,099 4,624	4,149
139,363	139,462	4,702 4	,227 3,752	3,277	144,863	144,962	5,142	4	,667 4,192	3,717		150,363	15	0,462	5,582 5	,107 4,632	4,157
139,463	139,562	4,710 4	,235 3,760	3,285	144,963	145,062	5,150	4	,675 4,200	3,725		150,463	15	0,562	5,590 5	,115 4,640	4,165
139,563	139,662	4,718 4	,243 3,768	3,293	145,063	145,162	5,158	4	,683 4,208	3,733		150,563	15	0,662	5,598 5	,123 4,648	4,173
139,663	139,762	4,726 4	,251 3,776	3,301	145,163	145,262	5,166	4	,691 4,216	3,741		150,663	15	0,762	5,606 5	,131 4,656	4,181
139,763	139,862	4,734 4	,259 3,784	3,309	145,263	145,362	5,174	4	,699 4,224	3,749		150,763	15	0,862	5,614 5	,139 4,664	4,189
139,863	139,962	4,742 4	,267 3,792	3,317	145,363	145,462	5,182	4	,707 4,232	3,757		150,863	15	0,962	5,622 5	,147 4,672	4,197
139,963	140,062	4,750 4	,275 3,800	3,325	145,463	145,562	5,190	4	,715 4,240	3,765		150,963	15	1,062	5,630 5	,155 4,680	4,205
140,063	140,162	4,758 4	,283 3,808	3,333	145,563	145,662	5,198	4	,723 4,248	3,773		151,063	15	1,162	5,638 5	,163 4,688	4,213
140,163	140,262	4,766 4	,291 3,816	3,341	145,663	145,762	5,206	4	,731 4,256	3,781		151,163	15	1,262	5,646 5	,171 4,696	4,221
140,263	140,362	4,774 4	,299 3,824	3,349	145,763	145,862	5,214	4	,739 4,264	3,789		151,263	15	1,362	5,654 5	,179 4,704	4,229
140,363	140,462	4,782 4	,307 3,832	3,357	145,863	145,962	5,222	4	,747 4,272	3,797		151,363	15	1,462	5,662 5	,187 4,712	4,237
140,463	140,562	4,790 4	,315 3,840	3,365	145,963	146,062	5,230	4	,755 4,280	3,805		151,463	15	1,562	5,670 5	,195 4,720	4,245
140,563	140,662	4,798 4	,323 3,848	3,373	146,063	146,162	5,238	4	,763 4,288	3,813		151,563	15	1,662	5,678 5	,203 4,728	4,253
140,663	140,762	4,806 4	,331 3,856	3,381	146,163	146,262	5,246	4	,771 4,296	3,821		151,663	15	1,762	5,686 5	,211 4,736	4,261
140,763	140,862	4,814 4	,339 3,864	3,389	146,263	146,362	5,254	4	,779 4,304	3,829		151,763	15	1,862	5,694 5	,219 4,744	4,269
140,863	140,962	4,822 4	,347 3,872	3,397	146,363	146,462	5,262	4	,787 4,312	3,837		151,863	15	1,962	5,702 5	,227 4,752	4,277
140,963	141,062	4,830 4	,355 3,880	3,405	146,463	146,562	5,270	4	,795 4,320	3,845		151,963	15	2,062	5,710 5	,235 4,760	4,285
141,063	141,162	4,838 4	,363 3,888	3,413	146,563	146,662	5,278	4	,803 4,328	3,853		152,063	15	2,162	5,718 5	,243 4,768	4,293
141,163	141,262	4,846 4	,371 3,896	3,421	146,663	146,762	5,286	4	,811 4,336	3,861		152,163	15	2,262	5,726 5	,251 4,776	4,301
141,263	141,362	4,854 4	,379 3,904	3,429	146,763	146,862	5,294	4	,819 4,344	3,869		152,263	15	2,362	5,734 5	,259 4,784	4,309
141,363	141,462	4,862 4	,387 3,912	3,437	146,863	146,962	5,302	4	,827 4,352	3,877		152,363	15	2,462	5,742 5	,267 4,792	4,317
141,463	141,562	4,870 4	,395 3,920	3,445	146,963	147,062	5,310	4	,835 4,360	3,885		152,463	15	2,562	5,750 5	,275 4,800	4,325
141,563	141,662	4,878 4	,403 3,928	3,453	147,063	147,162	5,318	4	,843 4,368	3,893		152,563	15	2,662	5,758 5	,283 4,808	4,333
141,663	141,762	4,886 4	,411 3,936	3,461	147,163	147,262	5,326	4	,851 4,376	3,901		152,663	15	2,762	5,766 5	,291 4,816	4,341
141,763	141,862	4,894 4	,419 3,944	3,469	147,263	147,362	5,334	4	,859 4,384	3,909		152,763	15	2,862	5,774 5	,299 4,824	4,349
141,863	141,962	4,902 4	,427 3,952	3,477	147,363	147,462	5,342	4	,867 4,392	3,917		152,863	15	2,962	5,782 5	,307 4,832	4,357
141,963	142,062	4,910 4	,435 3,960	3,485	147,463	147,562	5,350	4	,875 4,400	3,925		152,963	15	3,062	5,790 5	,315 4,840	4,365
142,063	142,162	4,918 4	,443 3,968	3,493	147,563	147,662	5,358	4	,883 4,408	3,933		153,063	15	3,162	5,798 5	,323 4,848	4,373
142,163	142,262	4,926 4	,451 3,976	3,501	147,663	147,762	5,366	4	,891 4,416	3,941		153,163	15	3,262	5,806 5	,331 4,856	4,381

# Least Over

Text version of this table

2025	Cali	forn	ia 2EZ	Tab	le	Marr	ied/RD	P Filing J	oint	ly o	r Quali	fy	ing S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.									(conti	nued
This table	gives you	credit of	$11,412 for y	our standa	rd deducti	on, $306 f	or your p	ersonal exem	ption	credi	t, and $47	5 f	or each	depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is	. . .” to find	the range	that inclu	des your inc	ome fr	om F	orm 540	2E	Z, line 1	6.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax amo	unt that appli	es to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...		Number			If Your Inc	om	e Is...		Number
		of	Dependents				of	Dependents						of	Dependents
At	But Not				At	But Not					At	Bu	t Not
Least	Over	0	1 2	3	Least	Over	0	1 2	3		Least		Over	0	1 2	3
153,263	153,362	5,814 5	,339 4,864	4,389	158,763	158,862	6,279 5	,804 5,329	4,854		164,263	16	4,362	6,791 6	,316 5,841	5,366
153,363	153,462	5,822 5	,347 4,872	4,397	158,863	158,962	6,289 5	,814 5,339	4,864		164,363	16	4,462	6,800 6	,325 5,850	5,375
153,463	153,562	5,830 5	,355 4,880	4,405	158,963	159,062	6,298 5	,823 5,348	4,873		164,463	16	4,562	6,810 6	,335 5,860	5,385
153,563	153,662	5,838 5	,363 4,888	4,413	159,063	159,162	6,307 5	,832 5,357	4,882		164,563	16	4,662	6,819 6	,344 5,869	5,394
153,663	153,762	5,846 5	,371 4,896	4,421	159,163	159,262	6,317 5	,842 5,367	4,892		164,663	16	4,762	6,828 6	,353 5,878	5,403
153,763	153,862	5,854 5	,379 4,904	4,429	159,263	159,362	6,326 5	,851 5,376	4,901		164,763	16	4,862	6,837 6	,362 5,887	5,412
153,863	153,962	5,862 5	,387 4,912	4,437	159,363	159,462	6,335 5	,860 5,385	4,910		164,863	16	4,962	6,847 6	,372 5,897	5,422
153,963	154,062	5,870 5	,395 4,920	4,445	159,463	159,562	6,345 5	,870 5,395	4,920		164,963	16	5,062	6,856 6	,381 5,906	5,431
154,063	154,162	5,878 5	,403 4,928	4,453	159,563	159,662	6,354 5	,879 5,404	4,929		165,063	16	5,162	6,865 6	,390 5,915	5,440
154,163	154,262	5,886 5	,411 4,936	4,461	159,663	159,762	6,363 5	,888 5,413	4,938		165,163	16	5,262	6,875 6	,400 5,925	5,450
154,263	154,362	5,894 5	,419 4,944	4,469	159,763	159,862	6,372 5	,897 5,422	4,947		165,263	16	5,362	6,884 6	,409 5,934	5,459
154,363	154,462	5,902 5	,427 4,952	4,477	159,863	159,962	6,382 5	,907 5,432	4,957		165,363	16	5,462	6,893 6	,418 5,943	5,468
154,463	154,562	5,910 5	,435 4,960	4,485	159,963	160,062	6,391 5	,916 5,441	4,966		165,463	16	5,562	6,903 6	,428 5,953	5,478
154,563	154,662	5,918 5	,443 4,968	4,493	160,063	160,162	6,400 5	,925 5,450	4,975		165,563	16	5,662	6,912 6	,437 5,962	5,487
154,663	154,762	5,926 5	,451 4,976	4,501	160,163	160,262	6,410 5	,935 5,460	4,985		165,663	16	5,762	6,921 6	,446 5,971	5,496
154,763	154,862	5,934 5	,459 4,984	4,509	160,263	160,362	6,419 5	,944 5,469	4,994		165,763	16	5,862	6,930 6	,455 5,980	5,505
154,863	154,962	5,942 5	,467 4,992	4,517	160,363	160,462	6,428 5	,953 5,478	5,003		165,863	16	5,962	6,940 6	,465 5,990	5,515
154,963	155,062	5,950 5	,475 5,000	4,525	160,463	160,562	6,438 5	,963 5,488	5,013		165,963	16	6,062	6,949 6	,474 5,999	5,524
155,063	155,162	5,958 5	,483 5,008	4,533	160,563	160,662	6,447 5	,972 5,497	5,022		166,063	16	6,162	6,958 6	,483 6,008	5,533
155,163	155,262	5,966 5	,491 5,016	4,541	160,663	160,762	6,456 5	,981 5,506	5,031		166,163	16	6,262	6,968 6	,493 6,018	5,543
155,263	155,362	5,974 5	,499 5,024	4,549	160,763	160,862	6,465 5	,990 5,515	5,040		166,263	16	6,362	6,977 6	,502 6,027	5,552
155,363	155,462	5,982 5	,507 5,032	4,557	160,863	160,962	6,475 6	,000 5,525	5,050		166,363	16	6,462	6,986 6	,511 6,036	5,561
155,463	155,562	5,990 5	,515 5,040	4,565	160,963	161,062	6,484 6	,009 5,534	5,059		166,463	16	6,562	6,996 6	,521 6,046	5,571
155,563	155,662	5,998 5	,523 5,048	4,573	161,063	161,162	6,493 6	,018 5,543	5,068		166,563	16	6,662	7,005 6	,530 6,055	5,580
155,663	155,762	6,006 5	,531 5,056	4,581	161,163	161,262	6,503 6	,028 5,553	5,078		166,663	16	6,762	7,014 6	,539 6,064	5,589
155,763	155,862	6,014 5	,539 5,064	4,589	161,263	161,362	6,512 6	,037 5,562	5,087		166,763	16	6,862	7,023 6	,548 6,073	5,598
155,863	155,962	6,022 5	,547 5,072	4,597	161,363	161,462	6,521 6	,046 5,571	5,096		166,863	16	6,962	7,033 6	,558 6,083	5,608
155,963	156,062	6,030 5	,555 5,080	4,605	161,463	161,562	6,531 6	,056 5,581	5,106		166,963	16	7,062	7,042 6	,567 6,092	5,617
156,063	156,162	6,038 5	,563 5,088	4,613	161,563	161,662	6,540 6	,065 5,590	5,115		167,063	16	7,162	7,051 6	,576 6,101	5,626
156,163	156,262	6,046 5	,571 5,096	4,621	161,663	161,762	6,549 6	,074 5,599	5,124		167,163	16	7,262	7,061 6	,586 6,111	5,636
156,263	156,362	6,054 5	,579 5,104	4,629	161,763	161,862	6,558 6	,083 5,608	5,133		167,263	16	7,362	7,070 6	,595 6,120	5,645
156,363	156,462	6,062 5	,587 5,112	4,637	161,863	161,962	6,568 6	,093 5,618	5,143		167,363	16	7,462	7,079 6	,604 6,129	5,654
156,463	156,562	6,070 5	,595 5,120	4,645	161,963	162,062	6,577 6	,102 5,627	5,152		167,463	16	7,562	7,089 6	,614 6,139	5,664
156,563	156,662	6,078 5	,603 5,128	4,653	162,063	162,162	6,586 6	,111 5,636	5,161		167,563	16	7,662	7,098 6	,623 6,148	5,673
156,663	156,762	6,086 5	,611 5,136	4,661	162,163	162,262	6,596 6	,121 5,646	5,171		167,663	16	7,762	7,107 6	,632 6,157	5,682
156,763	156,862	6,094 5	,619 5,144	4,669	162,263	162,362	6,605 6	,130 5,655	5,180		167,763	16	7,862	7,116 6	,641 6,166	5,691
156,863	156,962	6,103 5	,628 5,153	4,678	162,363	162,462	6,614 6	,139 5,664	5,189		167,863	16	7,962	7,126 6	,651 6,176	5,701
156,963	157,062	6,112 5	,637 5,162	4,687	162,463	162,562	6,624 6	,149 5,674	5,199		167,963	16	8,062	7,135 6	,660 6,185	5,710
157,063	157,162	6,121 5	,646 5,171	4,696	162,563	162,662	6,633 6	,158 5,683	5,208		168,063	16	8,162	7,144 6	,669 6,194	5,719
157,163	157,262	6,131 5	,656 5,181	4,706	162,663	162,762	6,642 6	,167 5,692	5,217		168,163	16	8,262	7,154 6	,679 6,204	5,729
157,263	157,362	6,140 5	,665 5,190	4,715	162,763	162,862	6,651 6	,176 5,701	5,226		168,263	16	8,362	7,163 6	,688 6,213	5,738
157,363	157,462	6,149 5	,674 5,199	4,724	162,863	162,962	6,661 6	,186 5,711	5,236		168,363	16	8,462	7,172 6	,697 6,222	5,747
157,463	157,562	6,159 5	,684 5,209	4,734	162,963	163,062	6,670 6	,195 5,720	5,245		168,463	16	8,562	7,182 6	,707 6,232	5,757
157,563	157,662	6,168 5	,693 5,218	4,743	163,063	163,162	6,679 6	,204 5,729	5,254		168,563	16	8,662	7,191 6	,716 6,241	5,766
157,663	157,762	6,177 5	,702 5,227	4,752	163,163	163,262	6,689 6	,214 5,739	5,264		168,663	16	8,762	7,200 6	,725 6,250	5,775
157,763	157,862	6,186 5	,711 5,236	4,761	163,263	163,362	6,698 6	,223 5,748	5,273		168,763	16	8,862	7,209 6	,734 6,259	5,784
157,863	157,962	6,196 5	,721 5,246	4,771	163,363	163,462	6,707 6	,232 5,757	5,282		168,863	16	8,962	7,219 6	,744 6,269	5,794
157,963	158,062	6,205 5	,730 5,255	4,780	163,463	163,562	6,717 6	,242 5,767	5,292		168,963	16	9,062	7,228 6	,753 6,278	5,803
158,063	158,162	6,214 5	,739 5,264	4,789	163,563	163,662	6,726 6	,251 5,776	5,301		169,063	16	9,162	7,237 6	,762 6,287	5,812
158,163	158,262	6,224 5	,749 5,274	4,799	163,663	163,762	6,735 6	,260 5,785	5,310		169,163	16	9,262	7,247 6	,772 6,297	5,822
158,263	158,362	6,233 5	,758 5,283	4,808	163,763	163,862	6,744 6	,269 5,794	5,319		169,263	16	9,362	7,256 6	,781 6,306	5,831
158,363	158,462	6,242 5	,767 5,292	4,817	163,863	163,962	6,754 6	,279 5,804	5,329		169,363	16	9,462	7,265 6	,790 6,315	5,840
158,463	158,562	6,252 5	,777 5,302	4,827	163,963	164,062	6,763 6	,288 5,813	5,338		169,463	16	9,562	7,275 6	,800 6,325	5,850
158,563	158,662	6,261 5	,786 5,311	4,836	164,063	164,162	6,772 6	,297 5,822	5,347		169,563	16	9,662	7,284 6	,809 6,334	5,859
158,663	158,762	6,270 5	,795 5,320	4,845	164,163	164,262	6,782 6	,307 5,832	5,357		169,663	16	9,762	7,293 6	,818 6,343	5,868

# Least Over

Text version of this table

2025	Cal	iforn	ia 2E	Z Tab	le	Mar	ried/R	D	P Filing	Joint	ly o	r Quali	fy	ing S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.										(conti	nued
This table	gives you	credit of	$11,412 for y	our standar	d deducti	on, $306 f	or your	p	ersonal exem	ption	credi	t, and $47	5 f	or each	depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is .	. .” to find	the range	that inc	lu	des your inc	ome fr	om F	orm 540	2E	Z, line 1	6.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax am	o	unt that appli	es to y	ou. E	nter the t	ax	amount	on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...			Number			If Your Inc	om	e Is...		Number
		of	Dependents				o	f	Dependents						of	Dependents
At	But Not				At	But Not						At	Bu	t Not
Least	Over	0	1 2	3	Least	Over	0		1 2	3		Least		Over	0	1 2	3
169,763	169,862	7,302 6	,827 6,352	5,877	175,263	175,362	7,814	7	,339 6,864	6,389		180,763	18	0,862	8,325 7	,850 7,375	6,900
169,863	169,962	7,312 6	,837 6,362	5,887	175,363	175,462	7,823	7	,348 6,873	6,398		180,863	18	0,962	8,335 7	,860 7,385	6,910
169,963	170,062	7,321 6	,846 6,371	5,896	175,463	175,562	7,833	7	,358 6,883	6,408		180,963	18	1,062	8,344 7	,869 7,394	6,919
170,063	170,162	7,330 6	,855 6,380	5,905	175,563	175,662	7,842	7	,367 6,892	6,417		181,063	18	1,162	8,353 7	,878 7,403	6,928
170,163	170,262	7,340 6	,865 6,390	5,915	175,663	175,762	7,851	7	,376 6,901	6,426		181,163	18	1,262	8,363 7	,888 7,413	6,938
170,263	170,362	7,349 6	,874 6,399	5,924	175,763	175,862	7,860	7	,385 6,910	6,435		181,263	18	1,362	8,372 7	,897 7,422	6,947
170,363	170,462	7,358 6	,883 6,408	5,933	175,863	175,962	7,870	7	,395 6,920	6,445		181,363	18	1,462	8,381 7	,906 7,431	6,956
170,463	170,562	7,368 6	,893 6,418	5,943	175,963	176,062	7,879	7	,404 6,929	6,454		181,463	18	1,562	8,391 7	,916 7,441	6,966
170,563	170,662	7,377 6	,902 6,427	5,952	176,063	176,162	7,888	7	,413 6,938	6,463		181,563	18	1,662	8,400 7	,925 7,450	6,975
170,663	170,762	7,386 6	,911 6,436	5,961	176,163	176,262	7,898	7	,423 6,948	6,473		181,663	18	1,762	8,409 7	,934 7,459	6,984
170,763	170,862	7,395 6	,920 6,445	5,970	176,263	176,362	7,907	7	,432 6,957	6,482		181,763	18	1,862	8,418 7	,943 7,468	6,993
170,863	170,962	7,405 6	,930 6,455	5,980	176,363	176,462	7,916	7	,441 6,966	6,491		181,863	18	1,962	8,428 7	,953 7,478	7,003
170,963	171,062	7,414 6	,939 6,464	5,989	176,463	176,562	7,926	7	,451 6,976	6,501		181,963	18	2,062	8,437 7	,962 7,487	7,012
171,063	171,162	7,423 6	,948 6,473	5,998	176,563	176,662	7,935	7	,460 6,985	6,510		182,063	18	2,162	8,446 7	,971 7,496	7,021
171,163	171,262	7,433 6	,958 6,483	6,008	176,663	176,762	7,944	7	,469 6,994	6,519		182,163	18	2,262	8,456 7	,981 7,506	7,031
171,263	171,362	7,442 6	,967 6,492	6,017	176,763	176,862	7,953	7	,478 7,003	6,528		182,263	18	2,362	8,465 7	,990 7,515	7,040
171,363	171,462	7,451 6	,976 6,501	6,026	176,863	176,962	7,963	7	,488 7,013	6,538		182,363	18	2,462	8,474 7	,999 7,524	7,049
171,463	171,562	7,461 6	,986 6,511	6,036	176,963	177,062	7,972	7	,497 7,022	6,547		182,463	18	2,562	8,484 8	,009 7,534	7,059
171,563	171,662	7,470 6	,995 6,520	6,045	177,063	177,162	7,981	7	,506 7,031	6,556		182,563	18	2,662	8,493 8	,018 7,543	7,068
171,663	171,762	7,479 7	,004 6,529	6,054	177,163	177,262	7,991	7	,516 7,041	6,566		182,663	18	2,762	8,502 8	,027 7,552	7,077
171,763	171,862	7,488 7	,013 6,538	6,063	177,263	177,362	8,000	7	,525 7,050	6,575		182,763	18	2,862	8,511 8	,036 7,561	7,086
171,863	171,962	7,498 7	,023 6,548	6,073	177,363	177,462	8,009	7	,534 7,059	6,584		182,863	18	2,962	8,521 8	,046 7,571	7,096
171,963	172,062	7,507 7	,032 6,557	6,082	177,463	177,562	8,019	7	,544 7,069	6,594		182,963	18	3,062	8,530 8	,055 7,580	7,105
172,063	172,162	7,516 7	,041 6,566	6,091	177,563	177,662	8,028	7	,553 7,078	6,603		183,063	18	3,162	8,539 8	,064 7,589	7,114
172,163	172,262	7,526 7	,051 6,576	6,101	177,663	177,762	8,037	7	,562 7,087	6,612		183,163	18	3,262	8,549 8	,074 7,599	7,124
172,263	172,362	7,535 7	,060 6,585	6,110	177,763	177,862	8,046	7	,571 7,096	6,621		183,263	18	3,362	8,558 8	,083 7,608	7,133
172,363	172,462	7,544 7	,069 6,594	6,119	177,863	177,962	8,056	7	,581 7,106	6,631		183,363	18	3,462	8,567 8	,092 7,617	7,142
172,463	172,562	7,554 7	,079 6,604	6,129	177,963	178,062	8,065	7	,590 7,115	6,640		183,463	18	3,562	8,577 8	,102 7,627	7,152
172,563	172,662	7,563 7	,088 6,613	6,138	178,063	178,162	8,074	7	,599 7,124	6,649		183,563	18	3,662	8,586 8	,111 7,636	7,161
172,663	172,762	7,572 7	,097 6,622	6,147	178,163	178,262	8,084	7	,609 7,134	6,659		183,663	18	3,762	8,595 8	,120 7,645	7,170
172,763	172,862	7,581 7	,106 6,631	6,156	178,263	178,362	8,093	7	,618 7,143	6,668		183,763	18	3,862	8,604 8	,129 7,654	7,179
172,863	172,962	7,591 7	,116 6,641	6,166	178,363	178,462	8,102	7	,627 7,152	6,677		183,863	18	3,962	8,614 8	,139 7,664	7,189
172,963	173,062	7,600 7	,125 6,650	6,175	178,463	178,562	8,112	7	,637 7,162	6,687		183,963	18	4,062	8,623 8	,148 7,673	7,198
173,063	173,162	7,609 7	,134 6,659	6,184	178,563	178,662	8,121	7	,646 7,171	6,696		184,063	18	4,162	8,632 8	,157 7,682	7,207
173,163	173,262	7,619 7	,144 6,669	6,194	178,663	178,762	8,130	7	,655 7,180	6,705		184,163	18	4,262	8,642 8	,167 7,692	7,217
173,263	173,362	7,628 7	,153 6,678	6,203	178,763	178,862	8,139	7	,664 7,189	6,714		184,263	18	4,362	8,651 8	,176 7,701	7,226
173,363	173,462	7,637 7	,162 6,687	6,212	178,863	178,962	8,149	7	,674 7,199	6,724		184,363	18	4,462	8,660 8	,185 7,710	7,235
173,463	173,562	7,647 7	,172 6,697	6,222	178,963	179,062	8,158	7	,683 7,208	6,733		184,463	18	4,562	8,670 8	,195 7,720	7,245
173,563	173,662	7,656 7	,181 6,706	6,231	179,063	179,162	8,167	7	,692 7,217	6,742		184,563	18	4,662	8,679 8	,204 7,729	7,254
173,663	173,762	7,665 7	,190 6,715	6,240	179,163	179,262	8,177	7	,702 7,227	6,752		184,663	18	4,762	8,688 8	,213 7,738	7,263
173,763	173,862	7,674 7	,199 6,724	6,249	179,263	179,362	8,186	7	,711 7,236	6,761		184,763	18	4,862	8,697 8	,222 7,747	7,272
173,863	173,962	7,684 7	,209 6,734	6,259	179,363	179,462	8,195	7	,720 7,245	6,770		184,863	18	4,962	8,707 8	,232 7,757	7,282
173,963	174,062	7,693 7	,218 6,743	6,268	179,463	179,562	8,205	7	,730 7,255	6,780		184,963	18	5,062	8,716 8	,241 7,766	7,291
174,063	174,162	7,702 7	,227 6,752	6,277	179,563	179,662	8,214	7	,739 7,264	6,789		185,063	18	5,162	8,725 8	,250 7,775	7,300
174,163	174,262	7,712 7	,237 6,762	6,287	179,663	179,762	8,223	7	,748 7,273	6,798		185,163	18	5,262	8,735 8	,260 7,785	7,310
174,263	174,362	7,721 7	,246 6,771	6,296	179,763	179,862	8,232	7	,757 7,282	6,807		185,263	18	5,362	8,744 8	,269 7,794	7,319
174,363	174,462	7,730 7	,255 6,780	6,305	179,863	179,962	8,242	7	,767 7,292	6,817		185,363	18	5,462	8,753 8	,278 7,803	7,328
174,463	174,562	7,740 7	,265 6,790	6,315	179,963	180,062	8,251	7	,776 7,301	6,826		185,463	18	5,562	8,763 8	,288 7,813	7,338
174,563	174,662	7,749 7	,274 6,799	6,324	180,063	180,162	8,260	7	,785 7,310	6,835		185,563	18	5,662	8,772 8	,297 7,822	7,347
174,663	174,762	7,758 7	,283 6,808	6,333	180,163	180,262	8,270	7	,795 7,320	6,845		185,663	18	5,762	8,781 8	,306 7,831	7,356
174,763	174,862	7,767 7	,292 6,817	6,342	180,263	180,362	8,279	7	,804 7,329	6,854		185,763	18	5,862	8,790 8	,315 7,840	7,365
174,863	174,962	7,777 7	,302 6,827	6,352	180,363	180,462	8,288	7	,813 7,338	6,863		185,863	18	5,962	8,800 8	,325 7,850	7,375
174,963	175,062	7,786 7	,311 6,836	6,361	180,463	180,562	8,298	7	,823 7,348	6,873		185,963	18	6,062	8,809 8	,334 7,859	7,384
175,063	175,162	7,795 7	,320 6,845	6,370	180,563	180,662	8,307	7	,832 7,357	6,882		186,063	18	6,162	8,818 8	,343 7,868	7,393
175,163	175,262	7,805 7	,330 6,855	6,380	180,663	180,762	8,316	7	,841 7,366	6,891		186,163	18	6,262	8,828 8	,353 7,878	7,403

# Least Over

Text version of this table

2025	Cali	forn	ia 2EZ	Tab	le	Marr	ied/RD	P Filing J	oint	ly o	r	Quali	fying S	urvivin	g Spouse	/RD
Caution:	Do not us	e these	tables for Fo	rm 540 or	Form 540	NR.									(conti	nued
This table	gives you	credit of	$11,412 for y	our standa	rd deducti	on, $306 f	or your p	ersonal exem	ption	credi	t,	and $47	5 for eac	h depend	ent exemptio	n you
are entitle	d to claim.	To find y	our tax:
• Read d	own the c	olumn la	beled “If Your	Income Is	. . .” to find	the range	that inclu	des your inc	ome fr	om F	o	rm 540	2EZ, line	16.
• Read a	cross the	columns	labeled “Num	ber of Dep	endents”	to find the	tax amo	unt that appli	es to y	ou. E	n	ter the t	ax amou	nt on Form	540 2EZ, lin	e 17.
If Your Inc	ome Is...		Number		If Your Inc	ome Is...		Number			If	Your Inc	ome Is...		Number
		of	Dependents				of	Dependents						of	Dependents
At	But Not				At	But Not						At	But Not
Least	Over	0	1 2	3	Least	Over	0	1 2	3			Least	Over	0	1 2	3
186,263	186,362	8,837 8	,362 7,887	7,412	191,763	191,862	9,348 8	,873 8,398	7,923		1	97,263	197,362	9,860 9	,385 8,910	8,435
186,363	186,462	8,846 8	,371 7,896	7,421	191,863	191,962	9,358 8	,883 8,408	7,933		1	97,363	197,462	9,869 9	,394 8,919	8,444
186,463	186,562	8,856 8	,381 7,906	7,431	191,963	192,062	9,367 8	,892 8,417	7,942		1	97,463	197,562	9,879 9	,404 8,929	8,454
186,563	186,662	8,865 8	,390 7,915	7,440	192,063	192,162	9,376 8	,901 8,426	7,951		1	97,563	197,662	9,888 9	,413 8,938	8,463
186,663	186,762	8,874 8	,399 7,924	7,449	192,163	192,262	9,386 8	,911 8,436	7,961		1	97,663	197,762	9,897 9	,422 8,947	8,472
186,763	186,862	8,883 8	,408 7,933	7,458	192,263	192,362	9,395 8	,920 8,445	7,970		1	97,763	197,862	9,906 9	,431 8,956	8,481
186,863	186,962	8,893 8	,418 7,943	7,468	192,363	192,462	9,404 8	,929 8,454	7,979		1	97,863	197,962	9,916 9	,441 8,966	8,491
186,963	187,062	8,902 8	,427 7,952	7,477	192,463	192,562	9,414 8	,939 8,464	7,989		1	97,963	198,062	9,925 9	,450 8,975	8,500
187,063	187,162	8,911 8	,436 7,961	7,486	192,563	192,662	9,423 8	,948 8,473	7,998		1	98,063	198,162	9,934 9	,459 8,984	8,509
187,163	187,262	8,921 8	,446 7,971	7,496	192,663	192,762	9,432 8	,957 8,482	8,007		1	98,163	198,262	9,944 9	,469 8,994	8,519
187,263	187,362	8,930 8	,455 7,980	7,505	192,763	192,862	9,441 8	,966 8,491	8,016		1	98,263	198,362	9,953 9	,478 9,003	8,528
187,363	187,462	8,939 8	,464 7,989	7,514	192,863	192,962	9,451 8	,976 8,501	8,026		1	98,363	198,462	9,962 9	,487 9,012	8,537
187,463	187,562	8,949 8	,474 7,999	7,524	192,963	193,062	9,460 8	,985 8,510	8,035		1	98,463	198,562	9,972 9	,497 9,022	8,547
187,563	187,662	8,958 8	,483 8,008	7,533	193,063	193,162	9,469 8	,994 8,519	8,044		1	98,563	198,662	9,981 9	,506 9,031	8,556
187,663	187,762	8,967 8	,492 8,017	7,542	193,163	193,262	9,479 9	,004 8,529	8,054		1	98,663	198,762	9,990 9	,515 9,040	8,565
187,763	187,862	8,976 8	,501 8,026	7,551	193,263	193,362	9,488 9	,013 8,538	8,063		1	98,763	198,862	9,999 9	,524 9,049	8,574
187,863	187,962	8,986 8	,511 8,036	7,561	193,363	193,462	9,497 9	,022 8,547	8,072		1	98,863	198,962	10,009 9	,534 9,059	8,584
187,963	188,062	8,995 8	,520 8,045	7,570	193,463	193,562	9,507 9	,032 8,557	8,082		1	98,963	199,062	10,018 9	,543 9,068	8,593
188,063	188,162	9,004 8	,529 8,054	7,579	193,563	193,662	9,516 9	,041 8,566	8,091		1	99,063	199,162	10,027 9	,552 9,077	8,602
188,163	188,262	9,014 8	,539 8,064	7,589	193,663	193,762	9,525 9	,050 8,575	8,100		1	99,163	199,262	10,037 9	,562 9,087	8,612
188,263	188,362	9,023 8	,548 8,073	7,598	193,763	193,862	9,534 9	,059 8,584	8,109		1	99,263	199,362	10,046 9	,571 9,096	8,621
188,363	188,462	9,032 8	,557 8,082	7,607	193,863	193,962	9,544 9	,069 8,594	8,119		1	99,363	199,462	10,055 9	,580 9,105	8,630
188,463	188,562	9,042 8	,567 8,092	7,617	193,963	194,062	9,553 9	,078 8,603	8,128		1	99,463	199,562	10,065 9	,590 9,115	8,640
188,563	188,662	9,051 8	,576 8,101	7,626	194,063	194,162	9,562 9	,087 8,612	8,137		1	99,563	199,662	10,074 9	,599 9,124	8,649
188,663	188,762	9,060 8	,585 8,110	7,635	194,163	194,262	9,572 9	,097 8,622	8,147		1	99,663	199,762	10,083 9	,608 9,133	8,658
188,763	188,862	9,069 8	,594 8,119	7,644	194,263	194,362	9,581 9	,106 8,631	8,156		1	99,763	199,862	10,092 9	,617 9,142	8,667
188,863	188,962	9,079 8	,604 8,129	7,654	194,363	194,462	9,590 9	,115 8,640	8,165		1	99,863	199,962	10,102 9	,627 9,152	8,677
188,963	189,062	9,088 8	,613 8,138	7,663	194,463	194,562	9,600 9	,125 8,650	8,175		1	99,963	200,000	10,111 9	,636 9,161	8,686
189,063	189,162	9,097 8	,622 8,147	7,672	194,563	194,662	9,609 9	,134 8,659	8,184
189,163	189,262	9,107 8	,632 8,157	7,682	194,663	194,762	9,618 9	,143 8,668	8,193			IF YOUR	INCOM	E IS OVE	R $200,000 U	SE
189,263	189,362	9,116 8	,641 8,166	7,691	194,763	194,862	9,627 9	,152 8,677	8,202			FORM 5	40, OR F	ILE ONLI	NE THROUG	H
189,363	189,462	9,125 8	,650 8,175	7,700	194,863	194,962	9,637 9	,162 8,687	8,212			CalFile a	nd e-file	. Go to ftb	.ca.gov
189,463	189,562	9,135 8	,660 8,185	7,710	194,963	195,062	9,646 9	,171 8,696	8,221
189,563	189,662	9,144 8	,669 8,194	7,719	195,063	195,162	9,655 9	,180 8,705	8,230
189,663	189,762	9,153 8	,678 8,203	7,728	195,163	195,262	9,665 9	,190 8,715	8,240
189,763	189,862	9,162 8	,687 8,212	7,737	195,263	195,362	9,674 9	,199 8,724	8,249
189,863	189,962	9,172 8	,697 8,222	7,747	195,363	195,462	9,683 9	,208 8,733	8,258
189,963	190,062	9,181 8	,706 8,231	7,756	195,463	195,562	9,693 9	,218 8,743	8,268
190,063	190,162	9,190 8	,715 8,240	7,765	195,563	195,662	9,702 9	,227 8,752	8,277
190,163	190,262	9,200 8	,725 8,250	7,775	195,663	195,762	9,711 9	,236 8,761	8,286
190,263	190,362	9,209 8	,734 8,259	7,784	195,763	195,862	9,720 9	,245 8,770	8,295
190,363	190,462	9,218 8	,743 8,268	7,793	195,863	195,962	9,730 9	,255 8,780	8,305
190,463	190,562	9,228 8	,753 8,278	7,803	195,963	196,062	9,739 9	,264 8,789	8,314
190,563	190,662	9,237 8	,762 8,287	7,812	196,063	196,162	9,748 9	,273 8,798	8,323
190,663	190,762	9,246 8	,771 8,296	7,821	196,163	196,262	9,758 9	,283 8,808	8,333
190,763	190,862	9,255 8	,780 8,305	7,830	196,263	196,362	9,767 9	,292 8,817	8,342
190,863	190,962	9,265 8	,790 8,315	7,840	196,363	196,462	9,776 9	,301 8,826	8,351
190,963	191,062	9,274 8	,799 8,324	7,849	196,463	196,562	9,786 9	,311 8,836	8,361
191,063	191,162	9,283 8	,808 8,333	7,858	196,563	196,662	9,795 9	,320 8,845	8,370
191,163	191,262	9,293 8	,818 8,343	7,868	196,663	196,762	9,804 9	,329 8,854	8,379
191,263	191,362	9,302 8	,827 8,352	7,877	196,763	196,862	9,813 9	,338 8,863	8,388
191,363	191,462	9,311 8	,836 8,361	7,886	196,863	196,962	9,823 9	,348 8,873	8,398
191,463	191,562	9,321 8	,846 8,371	7,896	196,963	197,062	9,832 9	,357 8,882	8,407
191,563	191,662	9,330 8	,855 8,380	7,905	197,063	197,162	9,841 9	,366 8,891	8,416
191,663	191,762	9,339 8	,864 8,389	7,914	197,163	197,262	9,851 9	,376 8,901	8,426

# FORM 540, OR FILE ONLINE THROUGH

Visit our website: ftb.ca.gov

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

# Least Over

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

Text version of this table

2	025	Cal	i	forn	ia 2EZ	Table						Head o	f H	ouseho	ld
C	aution: D	o not us	e	these	tables for Form	540 or Form 540	NR.							(contin	ued
T	his table g	ives you	c	redit of	$11,412 for your	standard deductio	n, $153 for	your	personal e	xemption cred	it, and	$475 for each d	epend	ent exemption	you
ar	e entitled	to claim.	T	o find y	our tax:
•	Read do	wn the c	ol	umn la	beled “If Your Inc	ome Is . . .” to find t	he range th	at inc	ludes your	income from	Form 5	40 2EZ, line 16	.
•	Read ac	ross the	c	olumns	labeled “Number	of Dependents” t	o find the t	ax am	ount that a	pplies to you.	Enter t	he tax amount o	n Form	540 2EZ, line	17.
If	Your Inco	me Is...			Number	If Your Inco	me Is...		Number		If You	r Income Is...		Number
				of	Dependents			o	f Dependent	s			of	Dependents
	At	But Not				At	But Not					At But Not
	Least	Over		0	1 2	3 Least	Over	0	1	2 3	Lea	st Over	0	1 2	3
	43,163	43,262		261	0 0	0 48,663	48,762	371	0	0 0	54,1	63 54,262	481	6 0	0
	43,263	43,362		263	0 0	0 48,763	48,862	373	0	0 0	54,2	63 54,362	483	8 0	0
	43,363	43,462		265	0 0	0 48,863	48,962	375	0	0 0	54,3	63 54,462	485	10 0	0
	43,463	43,562		267	0 0	0 48,963	49,062	377	0	0 0	54,4	63 54,562	487	12 0	0
	43,563	43,662		269	0 0	0 49,063	49,162	379	0	0 0	54,5	63 54,662	489	14 0	0
	43,663	43,762		271	0 0	0 49,163	49,262	381	0	0 0	54,6	63 54,762	491	16 0	0
	43,763	43,862		273	0 0	0 49,263	49,362	383	0	0 0	54,7	63 54,862	493	18 0	0
	43,863	43,962		275	0 0	0 49,363	49,462	385	0	0 0	54,8	63 54,962	495	20 0	0
	43,963	44,062		277	0 0	0 49,463	49,562	387	0	0 0	54,9	63 55,062	497	22 0	0
	44,063	44,162		279	0 0	0 49,563	49,662	389	0	0 0	55,0	63 55,162	499	24 0	0
	44,163	44,262		281	0 0	0 49,663	49,762	391	0	0 0	55,1	63 55,262	501	26 0	0
	44,263	44,362		283	0 0	0 49,763	49,862	393	0	0 0	55,2	63 55,362	503	28 0	0
	44,363	44,462		285	0 0	0 49,863	49,962	395	0	0 0	55,3	63 55,462	505	30 0	0
	44,463	44,562		287	0 0	0 49,963	50,062	397	0	0 0	55,4	63 55,562	507	32 0	0
	44,563	44,662		289	0 0	0 50,063	50,162	399	0	0 0	55,5	63 55,662	509	34 0	0
	44,663	44,762		291	0 0	0 50,163	50,262	401	0	0 0	55,6	63 55,762	511	36 0	0
	44,763	44,862		293	0 0	0 50,263	50,362	403	0	0 0	55,7	63 55,862	513	38 0	0
	44,863	44,962		295	0 0	0 50,363	50,462	405	0	0 0	55,8	63 55,962	515	40 0	0
	44,963	45,062		297	0 0	0 50,463	50,562	407	0	0 0	55,9	63 56,062	517	42 0	0
	45,063	45,162		299	0 0	0 50,563	50,662	409	0	0 0	56,0	63 56,162	519	44 0	0
	45,163	45,262		301	0 0	0 50,663	50,762	411	0	0 0	56,1	63 56,262	521	46 0	0
	45,263	45,362		303	0 0	0 50,763	50,862	413	0	0 0	56,2	63 56,362	523	48 0	0
	45,363	45,462		305	0 0	0 50,863	50,962	415	0	0 0	56,3	63 56,462	525	50 0	0
	45,463	45,562		307	0 0	0 50,963	51,062	417	0	0 0	56,4	63 56,562	527	52 0	0
	45,563	45,662		309	0 0	0 51,063	51,162	419	0	0 0	56,5	63 56,662	529	54 0	0
	45,663	45,762		311	0 0	0 51,163	51,262	421	0	0 0	56,6	63 56,762	531	56 0	0
	45,763	45,862		313	0 0	0 51,263	51,362	423	0	0 0	56,7	63 56,862	533	58 0	0
	45,863	45,962		315	0 0	0 51,363	51,462	425	0	0 0	56,8	63 56,962	535	60 0	0
	45,963	46,062		317	0 0	0 51,463	51,562	427	0	0 0	56,9	63 57,062	537	62 0	0
	46,063	46,162		319	0 0	0 51,563	51,662	429	0	0 0	57,0	63 57,162	539	64 0	0
	46,163	46,262		321	0 0	0 51,663	51,762	431	0	0 0	57,1	63 57,262	541	66 0	0
	46,263	46,362		323	0 0	0 51,763	51,862	433	0	0 0	57,2	63 57,362	543	68 0	0
	46,363	46,462		325	0 0	0 51,863	51,962	435	0	0 0	57,3	63 57,462	545	70 0	0
	46,463	46,562		327	0 0	0 51,963	52,062	437	0	0 0	57,4	63 57,562	547	72 0	0
	46,563	46,662		329	0 0	0 52,063	52,162	439	0	0 0	57,5	63 57,662	549	74 0	0
	46,663	46,762		331	0 0	0 52,163	52,262	441	0	0 0	57,6	63 57,762	551	76 0	0
	46,763	46,862		333	0 0	0 52,263	52,362	443	0	0 0	57,7	63 57,862	553	78 0	0
	46,863	46,962		335	0 0	0 52,363	52,462	445	0	0 0	57,8	63 57,962	555	80 0	0
	46,963	47,062		337	0 0	0 52,463	52,562	447	0	0 0	57,9	63 58,062	557	82 0	0
	47,063	47,162		339	0 0	0 52,563	52,662	449	0	0 0	58,0	63 58,162	559	84 0	0
	47,163	47,262		341	0 0	0 52,663	52,762	451	0	0 0	58,1	63 58,262	561	86 0	0
	47,263	47,362		343	0 0	0 52,763	52,862	453	0	0 0	58,2	63 58,362	563	88 0	0
	47,363	47,462		345	0 0	0 52,863	52,962	455	0	0 0	58,3	63 58,462	565	90 0	0
	47,463	47,562		347	0 0	0 52,963	53,062	457	0	0 0	58,4	63 58,562	567	92 0	0
	47,563	47,662		349	0 0	0 53,063	53,162	459	0	0 0	58,5	63 58,662	569	94 0	0
	47,663	47,762		351	0 0	0 53,163	53,262	461	0	0 0	58,6	63 58,762	571	96 0	0
	47,763	47,862		353	0 0	0 53,263	53,362	463	0	0 0	58,7	63 58,862	573	98 0	0
	47,863	47,962		355	0 0	0 53,363	53,462	465	0	0 0	58,8	63 58,962	575	100 0	0
	47,963	48,062		357	0 0	0 53,463	53,562	467	0	0 0	58,9	63 59,062	577	102 0	0
	48,063	48,162		359	0 0	0 53,563	53,662	469	0	0 0	59,0	63 59,162	579	104 0	0
	48,163	48,262		361	0 0	0 53,663	53,762	471	0	0 0	59,1	63 59,262	581	106 0	0
	48,263	48,362		363	0 0	0 53,763	53,862	473	0	0 0	59,2	63 59,362	583	108 0	0
	48,363	48,462		365	0 0	0 53,863	53,962	475	0	0 0	59,3	63 59,462	585	110 0	0
	48,463	48,562		367	0 0	0 53,963	54,062	477	2	0 0	59,4	63 59,562	587	112 0	0
	48,563	48,662		369	0 0	0 54,063	54,162	479	4	0 0	59,5	63 59,662	589	114 0	0
													Contin	ued on next p	age
											Form	540 2EZ Tax B	ooklet	2025 Pag	e 4

# Least Over

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

Text version of this table

aution: D	o not use	these	tables for Form	540 or Form 540	NR.								(contin	ued
his table g	ives you c	redit of	$11,412 for your	standard deductio	n, $153 for	your p	ersonal exemptio	n credit,	and $475	f	or each	depend	ent exemption	you
e entitled	to claim. T	o find y	our tax:
Read do	wn the col	umn la	beled “If Your Inc	ome Is . . .” to find t	he range th	at inclu	des your income	from Fo	rm 540 2	E	Z, line 1	6.
Read ac	ross the c	olumns	labeled “Number	of Dependents” t	o find the t	ax amo	unt that applies to	you. En	ter the ta	x	amount	on Form	540 2EZ, line	17.
Your Inco	me Is...		Number	If Your Inco	me Is...		Number	If	Your Inco	m	e Is...		Number
		of	Dependents			of	Dependents					of	Dependents
At	But Not			At	But Not				At	Bu	t Not
Least	Over	0	1 2	3 Least	Over	0	1 2	3	Least		Over	0	1 2	3
59,663	59,762	591	116 0	0 65,163	65,262	727	252 0	0	70,663	7	0,762	947	472 0	0
59,763	59,862	593	118 0	0 65,263	65,362	731	256 0	0	70,763	7	0,862	951	476 1	0
59,863	59,962	595	120 0	0 65,363	65,462	735	260 0	0	70,863	7	0,962	955	480 5	0
59,963	60,062	597	122 0	0 65,463	65,562	739	264 0	0	70,963	7	1,062	959	484 9	0
60,063	60,162	599	124 0	0 65,563	65,662	743	268 0	0	71,063	7	1,162	963	488 13	0
60,163	60,262	601	126 0	0 65,663	65,762	747	272 0	0	71,163	7	1,262	967	492 17	0
60,263	60,362	603	128 0	0 65,763	65,862	751	276 0	0	71,263	7	1,362	971	496 21	0
60,363	60,462	605	130 0	0 65,863	65,962	755	280 0	0	71,363	7	1,462	975	500 25	0
60,463	60,562	607	132 0	0 65,963	66,062	759	284 0	0	71,463	7	1,562	979	504 29	0
60,563	60,662	609	134 0	0 66,063	66,162	763	288 0	0	71,563	7	1,662	983	508 33	0
60,663	60,762	611	136 0	0 66,163	66,262	767	292 0	0	71,663	7	1,762	987	512 37	0
60,763	60,862	613	138 0	0 66,263	66,362	771	296 0	0	71,763	7	1,862	991	516 41	0
60,863	60,962	615	140 0	0 66,363	66,462	775	300 0	0	71,863	7	1,962	995	520 45	0
60,963	61,062	617	142 0	0 66,463	66,562	779	304 0	0	71,963	7	2,062	999	524 49	0
61,063	61,162	619	144 0	0 66,563	66,662	783	308 0	0	72,063	7	2,162	1,003	528 53	0
61,163	61,262	621	146 0	0 66,663	66,762	787	312 0	0	72,163	7	2,262	1,007	532 57	0
61,263	61,362	623	148 0	0 66,763	66,862	791	316 0	0	72,263	7	2,362	1,011	536 61	0
61,363	61,462	625	150 0	0 66,863	66,962	795	320 0	0	72,363	7	2,462	1,015	540 65	0
61,463	61,562	627	152 0	0 66,963	67,062	799	324 0	0	72,463	7	2,562	1,019	544 69	0
61,563	61,662	629	154 0	0 67,063	67,162	803	328 0	0	72,563	7	2,662	1,023	548 73	0
61,663	61,762	631	156 0	0 67,163	67,262	807	332 0	0	72,663	7	2,762	1,027	552 77	0
61,763	61,862	633	158 0	0 67,263	67,362	811	336 0	0	72,763	7	2,862	1,031	556 81	0
61,863	61,962	635	160 0	0 67,363	67,462	815	340 0	0	72,863	7	2,962	1,035	560 85	0
61,963	62,062	637	162 0	0 67,463	67,562	819	344 0	0	72,963	7	3,062	1,039	564 89	0
62,063	62,162	639	164 0	0 67,563	67,662	823	348 0	0	73,063	7	3,162	1,043	568 93	0
62,163	62,262	641	166 0	0 67,663	67,762	827	352 0	0	73,163	7	3,262	1,047	572 97	0
62,263	62,362	643	168 0	0 67,763	67,862	831	356 0	0	73,263	7	3,362	1,051	576 101	0
62,363	62,462	645	170 0	0 67,863	67,962	835	360 0	0	73,363	7	3,462	1,055	580 105	0
62,463	62,562	647	172 0	0 67,963	68,062	839	364 0	0	73,463	7	3,562	1,059	584 109	0
62,563	62,662	649	174 0	0 68,063	68,162	843	368 0	0	73,563	7	3,662	1,063	588 113	0
62,663	62,762	651	176 0	0 68,163	68,262	847	372 0	0	73,663	7	3,762	1,067	592 117	0
62,763	62,862	653	178 0	0 68,263	68,362	851	376 0	0	73,763	7	3,862	1,071	596 121	0
62,863	62,962	655	180 0	0 68,363	68,462	855	380 0	0	73,863	7	3,962	1,075	600 125	0
62,963	63,062	657	182 0	0 68,463	68,562	859	384 0	0	73,963	7	4,062	1,079	604 129	0
63,063	63,162	659	184 0	0 68,563	68,662	863	388 0	0	74,063	7	4,162	1,083	608 133	0
63,163	63,262	661	186 0	0 68,663	68,762	867	392 0	0	74,163	7	4,262	1,087	612 137	0
63,263	63,362	663	188 0	0 68,763	68,862	871	396 0	0	74,263	7	4,362	1,091	616 141	0
63,363	63,462	665	190 0	0 68,863	68,962	875	400 0	0	74,363	7	4,462	1,095	620 145	0
63,463	63,562	667	192 0	0 68,963	69,062	879	404 0	0	74,463	7	4,562	1,099	624 149	0
63,563	63,662	669	194 0	0 69,063	69,162	883	408 0	0	74,563	7	4,662	1,103	628 153	0
63,663	63,762	671	196 0	0 69,163	69,262	887	412 0	0	74,663	7	4,762	1,107	632 157	0
63,763	63,862	673	198 0	0 69,263	69,362	891	416 0	0	74,763	7	4,862	1,111	636 161	0
63,863	63,962	675	200 0	0 69,363	69,462	895	420 0	0	74,863	7	4,962	1,115	640 165	0
63,963	64,062	679	204 0	0 69,463	69,562	899	424 0	0	74,963	7	5,062	1,119	644 169	0
64,063	64,162	683	208 0	0 69,563	69,662	903	428 0	0	75,063	7	5,162	1,123	648 173	0
64,163	64,262	687	212 0	0 69,663	69,762	907	432 0	0	75,163	7	5,262	1,127	652 177	0
64,263	64,362	691	216 0	0 69,763	69,862	911	436 0	0	75,263	7	5,362	1,131	656 181	0
64,363	64,462	695	220 0	0 69,863	69,962	915	440 0	0	75,363	7	5,462	1,135	660 185	0
64,463	64,562	699	224 0	0 69,963	70,062	919	444 0	0	75,463	7	5,562	1,139	664 189	0
64,563	64,662	703	228 0	0 70,063	70,162	923	448 0	0	75,563	7	5,662	1,143	668 193	0
64,663	64,762	707	232 0	0 70,163	70,262	927	452 0	0	75,663	7	5,762	1,147	672 197	0
64,763	64,862	711	236 0	0 70,263	70,362	931	456 0	0	75,763	7	5,862	1,151	676 201	0
64,863	64,962	715	240 0	0 70,363	70,462	935	460 0	0	75,863	7	5,962	1,155	680 205	0
64,963	65,062	719	244 0	0 70,463	70,562	939	464 0	0	75,963	7	6,062	1,159	684 209	0
65,063	65,162	723	248 0	0 70,563	70,662	943	468 0	0	76,063	7	6,162	1,163	688 213	0

# Least Over

Read down the column labeled "If Your Income Is . . ." to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled "Number of Dependents" to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.

# Least Over

Text version of this table

2	025	Cal	iforn	ia 2EZ	Table						Head	of H	ouseho	ld
C	aution: D	o not us	e these	tables for Form	540 or Form 540	NR.							(contin	ued
T	his table g	ives you	credit of	$11,412 for your	standard deductio	n, $153 f	or your p	ersonal exemp	tion cred	it, and	$475 for each	depend	ent exemption	you
ar	e entitled	to claim.	To find y	our tax:
•	Read do	wn the c	olumn la	beled “If Your Inc	ome Is . . .” to find t	he range	that inclu	des your inco	me from	Form 5	40 2EZ, line 1	6.
•	Read ac	ross the	columns	labeled “Number	of Dependents” t	o find the	tax amo	unt that applies	to you.	Enter t	he tax amount	on Form	540 2EZ, line	17.
If	Your Inco	me Is...		Number	If Your Inco	me Is...		Number		If You	r Income Is...		Number
			of	Dependents			of	Dependents				of	Dependents
	At	But Not			At	But Not					At But Not
	Least	Over	0	1 2	3 Least	Over	0	1 2	3	Lea	st Over	0	1 2	3
	76,163	76,262	1,167	692 217	0 81,663	81,762	1,438	963 488	13	87,1	63 87,262	1,768 1,	293 818	343
	76,263	76,362	1,171	696 221	0 81,763	81,862	1,444	969 494	19	87,2	63 87,362	1,774 1,	299 824	349
	76,363	76,462	1,175	700 225	0 81,863	81,962	1,450	975 500	25	87,3	63 87,462	1,780 1,	305 830	355
	76,463	76,562	1,179	704 229	0 81,963	82,062	1,456	981 506	31	87,4	63 87,562	1,786 1,	311 836	361
	76,563	76,662	1,183	708 233	0 82,063	82,162	1,462	987 512	37	87,5	63 87,662	1,792 1,	317 842	367
	76,663	76,762	1,187	712 237	0 82,163	82,262	1,468	993 518	43	87,6	63 87,762	1,798 1,	323 848	373
	76,763	76,862	1,191	716 241	0 82,263	82,362	1,474	999 524	49	87,7	63 87,862	1,804 1,	329 854	379
	76,863	76,962	1,195	720 245	0 82,363	82,462	1,480 1,	005 530	55	87,8	63 87,962	1,810 1,	335 860	385
	76,963	77,062	1,199	724 249	0 82,463	82,562	1,486 1,	011 536	61	87,9	63 88,062	1,816 1,	341 866	391
	77,063	77,162	1,203	728 253	0 82,563	82,662	1,492 1,	017 542	67	88,0	63 88,162	1,822 1,	347 872	397
	77,163	77,262	1,207	732 257	0 82,663	82,762	1,498 1,	023 548	73	88,1	63 88,262	1,828 1,	353 878	403
	77,263	77,362	1,211	736 261	0 82,763	82,862	1,504 1,	029 554	79	88,2	63 88,362	1,834 1,	359 884	409
	77,363	77,462	1,215	740 265	0 82,863	82,962	1,510 1,	035 560	85	88,3	63 88,462	1,840 1,	365 890	415
	77,463	77,562	1,219	744 269	0 82,963	83,062	1,516 1,	041 566	91	88,4	63 88,562	1,846 1,	371 896	421
	77,563	77,662	1,223	748 273	0 83,063	83,162	1,522 1,	047 572	97	88,5	63 88,662	1,852 1,	377 902	427
	77,663	77,762	1,227	752 277	0 83,163	83,262	1,528 1,	053 578	103	88,6	63 88,762	1,858 1,	383 908	433
	77,763	77,862	1,231	756 281	0 83,263	83,362	1,534 1,	059 584	109	88,7	63 88,862	1,864 1,	389 914	439
	77,863	77,962	1,235	760 285	0 83,363	83,462	1,540 1,	065 590	115	88,8	63 88,962	1,870 1,	395 920	445
	77,963	78,062	1,239	764 289	0 83,463	83,562	1,546 1,	071 596	121	88,9	63 89,062	1,876 1,	401 926	451
	78,063	78,162	1,243	768 293	0 83,563	83,662	1,552 1,	077 602	127	89,0	63 89,162	1,882 1,	407 932	457
	78,163	78,262	1,247	772 297	0 83,663	83,762	1,558 1,	083 608	133	89,1	63 89,262	1,888 1,	413 938	463
	78,263	78,362	1,251	776 301	0 83,763	83,862	1,564 1,	089 614	139	89,2	63 89,362	1,894 1,	419 944	469
	78,363	78,462	1,255	780 305	0 83,863	83,962	1,570 1,	095 620	145	89,3	63 89,462	1,900 1,	425 950	475
	78,463	78,562	1,259	784 309	0 83,963	84,062	1,576 1,	101 626	151	89,4	63 89,562	1,906 1,	431 956	481
	78,563	78,662	1,263	788 313	0 84,063	84,162	1,582 1,	107 632	157	89,5	63 89,662	1,912 1,	437 962	487
	78,663	78,762	1,267	792 317	0 84,163	84,262	1,588 1,	113 638	163	89,6	63 89,762	1,918 1,	443 968	493
	78,763	78,862	1,271	796 321	0 84,263	84,362	1,594 1,	119 644	169	89,7	63 89,862	1,924 1,	449 974	499
	78,863	78,962	1,275	800 325	0 84,363	84,462	1,600 1,	125 650	175	89,8	63 89,962	1,930 1,	455 980	505
	78,963	79,062	1,279	804 329	0 84,463	84,562	1,606 1,	131 656	181	89,9	63 90,062	1,936 1,	461 986	511
	79,063	79,162	1,283	808 333	0 84,563	84,662	1,612 1,	137 662	187	90,0	63 90,162	1,942 1,	467 992	517
	79,163	79,262	1,288	813 338	0 84,663	84,762	1,618 1,	143 668	193	90,1	63 90,262	1,948 1,	473 998	523
	79,263	79,362	1,294	819 344	0 84,763	84,862	1,624 1,	149 674	199	90,2	63 90,362	1,954 1,	479 1,004	529
	79,363	79,462	1,300	825 350	0 84,863	84,962	1,630 1,	155 680	205	90,3	63 90,462	1,960 1,	485 1,010	535
	79,463	79,562	1,306	831 356	0 84,963	85,062	1,636 1,	161 686	211	90,4	63 90,562	1,966 1,	491 1,016	541
	79,563	79,662	1,312	837 362	0 85,063	85,162	1,642 1,	167 692	217	90,5	63 90,662	1,972 1,	497 1,022	547
	79,663	79,762	1,318	843 368	0 85,163	85,262	1,648 1,	173 698	223	90,6	63 90,762	1,978 1,	503 1,028	553
	79,763	79,862	1,324	849 374	0 85,263	85,362	1,654 1,	179 704	229	90,7	63 90,862	1,984 1,	509 1,034	559
	79,863	79,962	1,330	855 380	0 85,363	85,462	1,660 1,	185 710	235	90,8	63 90,962	1,990 1,	515 1,040	565
	79,963	80,062	1,336	861 386	0 85,463	85,562	1,666 1,	191 716	241	90,9	63 91,062	1,996 1,	521 1,046	571
	80,063	80,162	1,342	867 392	0 85,563	85,662	1,672 1,	197 722	247	91,0	63 91,162	2,002 1,	527 1,052	577
	80,163	80,262	1,348	873 398	0 85,663	85,762	1,678 1,	203 728	253	91,1	63 91,262	2,008 1,	533 1,058	583
	80,263	80,362	1,354	879 404	0 85,763	85,862	1,684 1,	209 734	259	91,2	63 91,362	2,014 1,	539 1,064	589
	80,363	80,462	1,360	885 410	0 85,863	85,962	1,690 1,	215 740	265	91,3	63 91,462	2,020 1,	545 1,070	595
	80,463	80,562	1,366	891 416	0 85,963	86,062	1,696 1,	221 746	271	91,4	63 91,562	2,026 1,	551 1,076	601
	80,563	80,662	1,372	897 422	0 86,063	86,162	1,702 1,	227 752	277	91,5	63 91,662	2,032 1,	557 1,082	607
	80,663	80,762	1,378	903 428	0 86,163	86,262	1,708 1,	233 758	283	91,6	63 91,762	2,038 1,	563 1,088	613
	80,763	80,862	1,384	909 434	0 86,263	86,362	1,714 1,	239 764	289	91,7	63 91,862	2,044 1,	569 1,094	619
	80,863	80,962	1,390	915 440	0 86,363	86,462	1,720 1,	245 770	295	91,8	63 91,962	2,050 1,	575 1,100	625
	80,963	81,062	1,396	921 446	0 86,463	86,562	1,726 1,	251 776	301	91,9	63 92,062	2,056 1,	581 1,106	631
	81,063	81,162	1,402	927 452	0 86,563	86,662	1,732 1,	257 782	307	92,0	63 92,162	2,062 1,	587 1,112	637
	81,163	81,262	1,408	933 458	0 86,663	86,762	1,738 1,	263 788	313	92,1	63 92,262	2,068 1,	593 1,118	643
	81,263	81,362	1,414	939 464	0 86,763	86,862	1,744 1,	269 794	319	92,2	63 92,362	2,074 1,	599 1,124	649
	81,363	81,462	1,420	945 470	0 86,863	86,962	1,750 1,	275 800	325	92,3	63 92,462	2,080 1,	605 1,130	655
	81,463	81,562	1,426	951 476	1 86,963	87,062	1,756 1,	281 806	331	92,4	63 92,562	2,086 1,	611 1,136	661
	81,563	81,662	1,432	957 482	7 87,063	87,162	1,762 1,	287 812	337	92,5	63 92,662	2,092 1,	617 1,142	667
												Contin	ued on next p	age
										Form	540 2EZ Tax	Booklet	2025 Pag	e 4

# At But Not

Text version of this table

aution: D	o not us	e these	tabl	es for Fo	rm 540 or	F	orm 540	NR.
his table g	ives you	credit o	f $11,	412 for y	our standa	rd	deducti	on, $153 f	or your p	ersonal exem	ption
e entitled	to claim.	To find	your	tax:
Read do	wn the c	olumn l	abele	d “If Your	Income Is	. .	.” to find	the range	that inclu	des your inc	ome f
Read ac	ross the	column	s labe	led “Num	ber of Dep	e	ndents”	to find the	tax amo	unt that appli	es to
Your Inco	me Is...		Num	ber		If	Your Inc	ome Is...		Number
		o	f Dep	endents					of	Dependents
At	But Not						At	But Not
Least	Over	0	1	2	3		Least	Over	0	1 2	3
92,663	92,762	2,098	1,623	1,148	673		98,163	98,262	2,488 2,	013 1,538	1,063
92,763	92,862	2,104	1,629	1,154	679		98,263	98,362	2,496 2,	021 1,546	1,071
92,863	92,962	2,110	1,635	1,160	685		98,363	98,462	2,504 2,	029 1,554	1,079
92,963	93,062	2,116	1,641	1,166	691		98,463	98,562	2,512 2,	037 1,562	1,087
93,063	93,162	2,122	1,647	1,172	697		98,563	98,662	2,520 2,	045 1,570	1,095
93,163	93,262	2,128	1,653	1,178	703		98,663	98,762	2,528 2,	053 1,578	1,103
93,263	93,362	2,134	1,659	1,184	709		98,763	98,862	2,536 2,	061 1,586	1,111
93,363	93,462	2,140	1,665	1,190	715		98,863	98,962	2,544 2,	069 1,594	1,119
93,463	93,562	2,146	1,671	1,196	721		98,963	99,062	2,552 2,	077 1,602	1,127
93,563	93,662	2,152	1,677	1,202	727		99,063	99,162	2,560 2,	085 1,610	1,135
93,663	93,762	2,158	1,683	1,208	733		99,163	99,262	2,568 2,	093 1,618	1,143
93,763	93,862	2,164	1,689	1,214	739		99,263	99,362	2,576 2,	101 1,626	1,151
93,863	93,962	2,170	1,695	1,220	745		99,363	99,462	2,584 2,	109 1,634	1,159
93,963	94,062	2,176	1,701	1,226	751		99,463	99,562	2,592 2,	117 1,642	1,167
94,063	94,162	2,182	1,707	1,232	757		99,563	99,662	2,600 2,	125 1,650	1,175
94,163	94,262	2,188	1,713	1,238	763		99,663	99,762	2,608 2,	133 1,658	1,183
94,263	94,362	2,194	1,719	1,244	769		99,763	99,862	2,616 2,	141 1,666	1,191
94,363	94,462	2,200	1,725	1,250	775		99,863	99,962	2,624 2,	149 1,674	1,199
94,463	94,562	2,206	1,731	1,256	781		99,963	100,000	2,632 2,	157 1,682	1,207
94,563	94,662	2,212	1,737	1,262	787
94,663	94,762	2,218	1,743	1,268	793		IF YOU	R INCOME	IS OVE	R $100,000 U	SE
94,763	94,862	2,224	1,749	1,274	799		FORM	540, OR F	ILE ONL	INE THROU	GH
94,863	94,962	2,230	1,755	1,280	805		Cal	File and e	‑file. Go t	o ftb.ca.gov
94,963	95,062	2,236	1,761	1,286	811
95,063	95,162	2,242	1,767	1,292	817
95,163	95,262	2,248	1,773	1,298	823
95,263	95,362	2,256	1,781	1,306	831
95,363	95,462	2,264	1,789	1,314	839
95,463	95,562	2,272	1,797	1,322	847
95,563	95,662	2,280	1,805	1,330	855
95,663	95,762	2,288	1,813	1,338	863
95,763	95,862	2,296	1,821	1,346	871
95,863	95,962	2,304	1,829	1,354	879
95,963	96,062	2,312	1,837	1,362	887
96,063	96,162	2,320	1,845	1,370	895
96,163	96,262	2,328	1,853	1,378	903
96,263	96,362	2,336	1,861	1,386	911
96,363	96,462	2,344	1,869	1,394	919
96,463	96,562	2,352	1,877	1,402	927
96,563	96,662	2,360	1,885	1,410	935
96,663	96,762	2,368	1,893	1,418	943
96,763	96,862	2,376	1,901	1,426	951
96,863	96,962	2,384	1,909	1,434	959
96,963	97,062	2,392	1,917	1,442	967
97,063	97,162	2,400	1,925	1,450	975
97,163	97,262	2,408	1,933	1,458	983
97,263	97,362	2,416	1,941	1,466	991
97,363	97,462	2,424	1,949	1,474	999
97,463	97,562	2,432	1,957	1,482	1,007
97,563	97,662	2,440	1,965	1,490	1,015
97,663	97,762	2,448	1,973	1,498	1,023
97,763	97,862	2,456	1,981	1,506	1,031
97,863	97,962	2,464	1,989	1,514	1,039
97,963	98,062	2,472	1,997	1,522	1,047
98,063	98,162	2,480	2,005	1,530	1,055
age 44	Form 5	40 2EZ	Tax	Booklet	2025

# Frequently Asked Questions

(Go to ftb.ca.gov for more frequently asked questions.)

# 1. Do I have to file?

In general, you must file a California tax return if you are:
Single, or head of household, and either of the following apply:

Gross income is more than $22,941
California adjusted gross income is more than $18,353

Married/RDP filing jointly and either of the following apply:

Gross income is more than $45,887
California adjusted gross income is more than $36,711

Qualifying surviving spouse/RDP and either of the following apply:

Gross income is more than $38,774
California adjusted gross income is more than $34,186 Able to be claimed as a dependent of another taxpayer and either your gross income or adjusted gross income is more than your standard deduction.

You cannot use Form 540 2EZ if your total wages, salaries, and tips are less than the following amounts based on your filing status:
Single … $ 5,256
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP … $10,962 The amounts above represent the standard deduction minus $450.
Get Form 540 at ftb.ca.gov/forms or file online through CalFile or e-file. See "Steps to Determine Filing Requirement."

# 2. How can I get help?

Throughout California, more than 1,200 sites provide trained volunteers offering free help during the tax filing season to persons who need to file simple federal and state income tax returns. Many military bases also provide this service for members of the U.S.
Armed Forces. Go to ftb.ca.gov and search for vita to find a list of participating locations or call the FTB at 800.852.5711 to find a location near you.

# 3. When do I have to file?

File and pay by April 15, 2026, but if you cannot file by that date, you get an automatic paperless extension to file by October 15, 2026. Any tax due must be paid by April 15, 2026, to avoid penalties and interest. Get form FTB 3519, Payment for Automatic Extension for Individuals. You cannot use Form 540 2EZ if you make an extension payment with form FTB 3519. You can CalFile, e‑file, or use Form 540 or Form 540NR when you file your tax return. Also, see "Paying Your Taxes" for information regarding a one‑time timeliness penalty abatement.
If you are in the military, you may be entitled to certain extensions.
For more information, get FTB Pub. 1032.

I don't have my federal Forms W-2. What do I do?

If all your federal Forms W‑2 were not received by January 31, 2026, contact your employer. Only an employer issues or corrects federal Form W‑2. California wage and withholding information is available on MyFTB at ftb.ca.gov. For more information, call 800.338.0505, follow the recorded instructions and enter code 204 when instructed.

# 5. Is direct deposit safe?

Direct deposit is safe and convenient. To have your refund directly deposited into your bank account, fill in the account information on Form 540 2EZ, Side 4, line 37 and line 38. Fill in the routing and account numbers and indicate the account type.

# 6. I discovered an error on my tax return. What should

I do?
If you discover an error on your California income tax return after you filed it (paper or e‑file), file an amended Form 540 2EZ and attach Schedule X to correct your previously filed tax return. Get Schedule X at ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions, and enter code 908 when instructed.

I owe tax, but don't have the money. What can I do?

If you cannot pay on or before the due date, you may request approval to make monthly installments. You may pay using Web Pay or a credit card. Also, see "Paying Your Taxes," for information on Web Pay, Credit Card, and Request Monthly Installments.

# 8. How can I check on the status of my refund?

Go to ftb.ca.gov and search for refund status or call 800.338.0505.

# 9. How long do I keep my tax records?

Generally, keep your California income tax records for at least four years from the due date of the tax return or four years from the date the tax return is filed, whichever is later. However, an extended period may apply for California or federal tax returns related or subject to federal audit.

# 10. I will be moving after I file my tax return. How do I notify the FTB of my new address?

Go to ftb.ca.gov and login or register for MyFTB or call 800.852.5711 and follow the recorded instructions to report a change of address. You may also use form FTB 3533, Change of Address for Individuals. This form is available at ftb.ca.gov/forms.
If you change your address online or by phone, you do not need to file form FTB 3533.

# What should I do?

If your federal income tax return is examined and changed by the IRS and you owe additional tax, report these changes to the FTB within six months of the date of the final federal determination.
If the changes the IRS made result in a refund due for California, claim a refund within two years of the date of the final federal determination. File an amended Form 540 2EZ and Schedule X to correct your previously filed income tax return and mail them to the following address, as applicable:
Without payment
FRANCHISE TAX BOARD

PO BOX 942840
SACRAMENTO CA 94240‑0001
With payment
FRANCHISE TAX BOARD

PO BOX 942867
SACRAMENTO CA 94267‑0001
Or send a copy of federal changes to:
ATTN RAR/VOL MS F310
FRANCHISE TAX BOARD
PO BOX 1998
RANCHO CORDOVA CA 95741‑1998 Or fax the information to 916.843.2269.
If you have a question relating to the IRS audit adjustment, call 916.845.4028.
For general tax information or questions, please call 800.852.5711.
Regardless of which method you use to notify the FTB, you must include a copy of the final federal determination along with all data and schedules on which the federal adjustment was based. Get FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information. See "Automated Phone Service."

Need Assistance? We're Here To Help!

# Online Services

Go to ftb.ca.gov for:
Bullet MyFTB - view payments, balance due, and withholding information.
Bullet Web Pay to pay income taxes. Choose your payment date up to one year in advance.
Bullet CalFile - e-file your personal income tax return.
Bullet Refund Status - find out when we authorize your refund.
Bullet Installment Agreement - request to make monthly payments.
Bullet Subscription Services - sign up to receive emails on a variety of tax topics.
Bullet Tax forms and publications.
Bullet FTB legal notices, rulings, and regulations.
Bullet FTB's analysis of pending legislation.
Bullet Internal procedure manuals to learn how we administer law.

# Franchise Tax Board Privacy Notice on Collection

The privacy and security of your personal information is of the utmost importance to us. We want you to have the highest confidence in the integrity, efficiency, and fairness of our state tax system.
Your Rights and Responsibilities
You have a right to know what types of information we gather, how we use it, and to whom we may provide it. Information collected is subject to the California Information Practices Act, Civil Code Sections 1798-1798.78, except as provided in R&TC Section 19570.
If you meet certain requirements, you must file a valid tax return and related documents. You must provide your social security number or other identifying number on your tax return and related documents for identification. (R&TC Sections 18501, 18621, and 18624)
Reasons for Information Requests
We may request additional information to verify and collect the correct amount of tax. (R&TC Section 19504) You must provide all requested information, unless indicated as "optional."
Consequences of Noncompliance
We charge penalties and interest, if you:
Bullet Meet income requirements but do not file a valid tax return.
Bullet Do not provide the information we request.
Bullet Provide false information.
We may also disallow your claimed exemptions, exclusions, credits, deductions, or adjustments. If you provide false information, you may be subject to civil penalties and criminal prosecution. Noncompliance can increase your tax liability or delay or reduce any tax refund.
Disclosure of Information
We will not disclose your personal information, unless authorized by law. We may disclose your tax information to:
Bullet The Internal Revenue Service.
Bullet Other states' income tax officials.
Bullet California government agencies and officials.
Bullet Third parties to determine or collect your tax liabilities.
Bullet Your authorized representative(s).
If you owe taxes, we may disclose your balance due as part of our collection process to: employers, financial institutions, county recorders, process agents, or other asset holders.
Responsibility for the Records
The director of the Processing Services Bureau maintains FTB's records. You may review your records and bring any inaccuracies to our attention. You can obtain information about your records by:
Phone
800.852.5711 (within the United States) 916.845.6500 (outside of the United States)
California Relay Service
711 or 800.735.2929 for persons with hearing or speaking limitations
Mail
DISCLOSURE OFFICER MS A181
FRANCHISE TAX BOARD
PO BOX 1468
SACRAMENTO CA 95812-1468
To learn more about our Privacy Policy Statement, go to ftb.ca.gov/privacy.

# Automated Phone Service

Order tax forms and get recorded answers to your tax questions 24 hours a day, 7 days a week, at no charge to you. Call us at 800.338.0505, follow the recorded instructions, and enter the 3-digit code, listed below, when prompted.
Code Frequently Asked Questions:
100 Do I need to file a tax return?
111 Which form should I use?
201 How can I get an extension to file?
203 What is the nonrefundable renter's credit and how do I qualify?
204 I never received a federal Form W-2, what do I do?
215 Who qualifies me to use the head of household filing status?
506 How do I get information about my Form 1099-G?
619 How do I report a change of address?
Code California Tax Forms and Publications:
900 California Resident Income Tax Booklet (includes Form 540) 965 California Resident Income Tax Booklet (includes Form 540 2EZ) 914 California Nonresident or Part-Year Resident Booklet (includes Form 540NR) 938 California Earned Income Tax Credit Booklet (includes form FTB 3514) 903 Schedule CA (540), California Adjustments - Residents 907 Form 540-ES, Estimated Tax for Individuals 908 Schedule X, California Explanation of Amended Return Changes 948 FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection -Aviso de Privacidad del Franchise Tax Board sobre la Recaudación 932 FTB 3506, Child and Dependent Care Expenses Credit 921 FTB 3519, Payment for Automatic Extension for Individuals 922 FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
939 FTB 3532, Head of Household Filing Status Schedule 949 FTB 3567, Installment Agreement Request 943 FTB 4058, California Taxpayers' Bill of Rights - Information for Taxpayers 946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California 934 FTB Pub. 1540, California Head of Household Filing Status

# General Phone Service

Telephone assistance is available year-round from 8 a.m. until 5 p.m.
Monday through Friday, except holidays. Hours subject to change.
Telephone: 800.852.5711 from within the United States 916.845.6500 from outside the United States California Relay Service: 711 or 800.735.2929 for persons with hearing or speaking limitations IRS: 800.829.1040 for federal tax questions
Asistencia En Español
Asistencia telefónica está disponible durante todo el año desde las 8 a.m. hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están sujetas a cambios.
Teléfono: 800.852.5711 dentro de los Estados Unidos 916.845.6500 fuera de los Estados Unidos Servicio de Retransmisión de California: 711 o 800.735.2929 para personas con limitaciones auditivas o del habla IRS: 800.829.1040 para preguntas sobre impuestos federales

Visit our website: ftb.ca.gov

The source document contains 1 figure (charts or worksheet graphics) not reproduced in this text version. See the official PDF above.

Form 540 2EZ Booklet (2025) — Personal Income Tax (Simplified) instructions

# CALIFORNIA 540 2 E Z. Forms & Instructions. 2025

# Table of Contents

# Other Important Information

# Children Trust Account Act created the California HOPE for Children

# Filing a 2025 Amended Return."

# Improper Withholding on Severance Paid to Veterans - The federal

# Qualifying to Use Form 540 2 E Z

# Steps to Determine Filing Requirement

# Z. California Resident Income Tax Return

# Form 540 2 E Z

# Name(s) and Address

# Additional Information

# Principal Residence

# Single

# Married/R D P Filing Jointly

# Qualifying Surviving Spouse/R D P

# Head of Household $26,762

# Line 7 - Senior

# Line 8 - Dependents

# FTB 3568, Alternative Identifying Information for the Dependent

# Line 9 - Total Wages

# Line 11 - Total Dividend Income

# Line 12 - Total Pension Income

# Mutual Funds

# Dependent Tax Worksheet

# Use Tax

# Use Tax Worksheet

# Use whole dollars only

# Worksheet, Line 1, Purchases Subject to Use Tax

# Worksheet, Line 2, Sales and Use Tax Rate

# Worksheet, Line 6, Credit for Tax Paid to Another State

# Estimated Use Tax Lookup Table

# I S R Penalty

# Overpaid Tax/Tax Due

# Contributions

# Paying Your Taxes

# Electronic Funds Withdrawal

# Web Pay

# Credit Card

# Check or Money Order

# Request Monthly Installments

# Direct Deposit

# Voter Information

# Health Care Coverage Information

# Organ Donor Election Consent Information

# Sign Your Tax Return

# Third Party Designee

# Assembling Your Tax Return

# Mailing Your Tax Return

# FRANCHISE TAX BOARD

# Voluntary Contribution Fund Descriptions

# Your Rights As A Taxpayer

# Innocent Joint Filer Relief

# California Use Tax General Information

# Write To Us

# Important Information

# Purpose

# When to File

# Federal Notices

# Children With Unearned Income

# Contacting the Franchise Tax Board

# Filing Status

# TAXABLE YEAR 2025 California Resident Income Tax Return FORM 540 2EZ

# Principal Residence

# Filing Status

# Overpaid Tax/Tax Due

# Contributions

# (continued on next page)

# Here

# Single

# Single

# Single

# Single

# Single

# Least Over

# 4,097 3,622 3,147 FORM 540, OR FILE ONLINE THROUGH

# Least Over

# Least Over

# Least Over