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

540 2EZForms & Instructions
Members of the Franchise Tax Board
Malia M. Cohen, Chair
Ted Gaines, Member
Joe Stephenshaw, Member
Personal Income Tax Booklet

# CALIFORNIACALIFORNIA COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED

Page 2 Form 540 2EZ Tax Booklet 2025
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:

California Pediatric Cancer Research Voluntary Tax Contribution Fund

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
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
Table of Contents
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 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:

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.

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:

The residence or domicile of the servicemember.

The residence or domicile of the spouse.

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.

Form 540 2EZ Tax Booklet 2025 Page 3
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.
(continued on next page)

Page 4 Form 540 2EZ Tax Booklet 2025
Qualifying to Use Form 540 2EZ
Check the table below to make sure you qualify to use Form 540 2EZ.
General • California resident entire year • Not blind
Filing Status • Single • Head of household

• Married/RDP filing jointly • Qualifying surviving spouse/RDP

You May • Be claimed as a dependent by another taxpayer (see Note below)

• Be 65 years of age or older and claim the senior exemption. If your (or your spouse's/RDP's) 65th birthday is on

January 1, 2026, you are considered to be age 65 on December 31, 2025.
Dependents 0 - 3 allowed
Types of Income • Wages, salaries, and tips • Capital gains from mutual funds (reported

• Taxable interest, dividends, and pensions on federal Form 1099-DIV, box 2a only)
• Taxable scholarship and fellowship grants • Paid Family Leave Insurance (only if reported on federal Form(s) W-2) • U.S. social security benefits
• Unemployment compensation (reported on federal Form 1099-G) • Tier 1 and Tier 2 railroad retirement payments

Total Income • $100,000 or less (single or head of household)

• $200,000 or less (married/RDP filing jointly or qualifying surviving spouse/RDP) Total income includes wages, salaries, tips, taxable scholarship or fellowship grants, interest, dividends, pensions, and capital gains from mutual funds.

Adjustments to
Income
No adjustments to total income, such as student loan interest deduction, IRA deduction, etc.
Deduction Standard deduction only. If you use the modified standard deduction for dependents, see Note below.
Payments Only withholding shown on federal Form(s) W-2 and 1099-R
Exemptions • Personal exemption (see Note below) • Senior exemption

• Up to three dependent exemptions

Credits • Nonrefundable Renter's Credit

• Refundable California Earned Income Tax Credit
• Refundable Young Child Tax Credit
• Refundable Foster Youth Tax Credit

Note: You cannot use Form 540 2EZ if you can be claimed as a dependent and any of the following are true:

• 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
On 12/31/25, my filing status was: and on 12/31/25, my age was:
(If your 65th birthday is on
January 1, 2026, you are considered to be age 65 on December 31, 2025.)
California Gross Income California Adjusted Gross Income
Dependents Dependents
0 1 or more 0 1 or more
Single or Head of Household
(Get FTB Pub. 1540, California
Head of Household Filing Status.)
Under 65
65 or older
22,941 38,774 50,649 18,353 34,186 46,061
30,591 42,466 51,966 26,003 37 ,878 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 61,720 73,595 36,711 52,544 64,419
53,537 65,412 74,912 44,361 56,236 65,736
61,187 73,062 82,562 52,011 63,886 73,386
Qualifying surviving spouse/RDP Under 65
65 or older blank 38,774 50,649 blank 34,186 46,061 blank 42,466 51,966 blank 37 ,878 47 ,378
Dependent of another person -
Any filing status
Any age More than your standard deduction, see Frequently Asked Questions, question 1 .

Form 540 2EZ Tax Booklet 2025 Page 5
2025 Instructions for Form 540 2EZ
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).
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.

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.

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.

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.

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:

You were not married or in an RDP .

You received a final decree of divorce or legal separation, or your

RDP was terminated.

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/RDP Filing Jointly
You may file married/RDP filing jointly if any of the following is true:

You were married/RDP as of December 31, 2025, even if you did not live with your spouse/RDP at the end of 2025.

Your spouse/RDP died in 2025 and you did not remarry or enter into another RDP in 2025.

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.
Things you need to know before you complete
Form 540 2EZ
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:

You file a joint tax return and either spouse/RDP was a nonresident in

1. 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.

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.

You have income from a source outside of California.

You have income from a source not listed on this form.

You made estimate payments or have an estimated tax payment transfer from 2024.

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.

# Specific Line Instructions

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 (DOB)
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 (SSN) or Individual
Taxpayer Identification Number (ITIN)
Enter your SSN in the spaces provided. If you file a joint tax return, enter the SSNs in the same order as the names.

Page 6 Form 540 2EZ Tax Booklet 2025
Head of Household
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:

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.

You paid more than one-half the cost of keeping up your home for the year in 2025.

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.

The relative who lived with you met the requirements to be a qualifying child or qualifying relative.

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, to report how the head of household filing status was determined. If you do not attach a completed form FTB 3532 to your tax return, we will deny your Head of Household filing status. For more information about the
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/RDP
You are a qualifying surviving spouse/RDP if all of the items below apply:

Your spouse/RDP died in 2023 or 2024, and you did not remarry or enter into another RDP in 2025.

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:

The child had gross income of $5,200 or more;
The child filed a joint return, or
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.

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.

You paid over half the cost of keeping up your home for this child.

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.
Single $18,956
Married/RDP filing jointly or Qualifying surviving spouse/RDP $37,862
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.
Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option

Form 540 2EZ Tax Booklet 2025 Page 7
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:

Exempt interest dividends from mutual funds.

Non-cash patronage dividends from farmers' cooperatives or mutual associations.

Federal exempt interest dividends from other states or their municipal obligations and/or from mutual funds.

Controlled foreign corporation dividends in the year distributed.

Regulated investment company capital gains in the year distributed.

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:

Tier 2 railroad retirement benefits.

Partially taxable distributions from a pension plan.

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:

You received federal Form 1099-DIV, Dividends and Distributions, with an amount in box 2a.

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.
The 2EZ Tables in this booklet give you credit for the standard deduction for your filing status, your personal exemption credit, and dependent exemption credits. There are three different tables. Make sure you use the correct table. If your filing status is:
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
If you checked the box on line 6, complete the Dependent Tax
Worksheet.
Dependent Tax Worksheet

1. 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 surviving spouse/RDP , go to page 29.
Head of household, go to page 40.
1.__

1. •

•
•
•
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
If married/RDP and only one spouse/RDP can be claimed, enter
$153
If qualifying surviving spouse/RDP , enter $306 ..
2.__

1. Add line 1 and line 2. Enter here and include on Form 540 2EZ, line 17 3.__

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 you 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 (EITC)
Enter your Earned Income Tax Credit from form FTB 3514, California
Earned Income Tax Credit, line 20.
Line 23b - Young Child Tax Credit (YCTC)
Enter your Young Child Tax Credit from form FTB 3514, line 28.
Line 23c - Foster Youth Tax Credit (FYTC)
Enter your Foster Youth Tax Credit from form FTB 3514, line 39.
}
}
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ

Page 8 Form 540 2EZ Tax Booklet 2025
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:

Have or are required to hold a California seller's permit.

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.

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:

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.

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.

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:

Use the Use Tax Worksheet to compute use tax due on all purchases, or

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.

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.

You may choose to calculate the use tax due on the total price of

$2,300 using the Use Tax Worksheet, or

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 Tax Worksheet (See instructions below)
Use whole dollars only

1. 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 T ax and Fee Administration. $ .00

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

Enter result here $ .00

1. 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
2. Add Lines 3 and 4. This is your total use tax $ .00
3. Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions below $ .00
4. 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.
Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option

Form 540 2EZ Tax Booklet 2025 Page 9

Include handling charges.

Do not include any other state's sales or use tax paid on the purchases.

Enter only purchases made during the year that corresponds with the tax return you are filing.

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.

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.

Vehicles, vessels, and trailers that must be registered with the

Department of Motor Vehicles.

Mobile homes or commercial coaches that must be registered annually as required by the Health and Safety Code.

Vessels documented with the U.S. Coast Guard.

Aircraft.

Rental receipts from leasing machinery, equipment, vehicles, and other tangible personal property to your customers.

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
Less Than $10,000
$10,000 to $19,999
$20,000 to $29,999
$30,000 to $39,999
$40,000 to $49,999
$50,000 to $59,999
$60,000 to $69,999
$70,000 to $79,999
$80,000 to $89,999
$90,000 to $99,999
$100,000 to $124,999
$125,000 to $149,999
$150,000 to $174,999
$175,000 to $199,999
$1
$1
$2
$3
$4
$5
$6
$7
$8
$9
$11
$14
$16
$19
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.
ISR Penalty
Line 27 - Individual Shared Responsibility (ISR) 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.
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ

Page 10 Form 540 2EZ Tax Booklet 2025
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:

Electronic funds withdrawal (e-file only)

Pay online/Web Pay

Credit card

Check or money order

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:

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.

More than the amount on line 32, enter zero on line 36.

Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option

Form 540 2EZ Tax Booklet 2025 Page 11
Direct Deposit
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 refund matches the name provided on the tax return.
Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, the FTB will issue a paper check.
Direct Deposit for CalABLE Account - If you have an eligible disability, you may contribute your refund to a tax-advantaged CalABLE account while protecting eligibility for public benefits. Please visit calable.ca.gov for instructions.
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:

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.

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:

Taxpayer name, or in the case of taxpayers filing a joint tax return, the names of both spouses or registered domestic partners.

Full mailing address listed on the tax return.

Number and age of household dependents.

Gross Income.

Organ Donor Election Consent Information
By checking the applicable box and signing the tax return, you are registering as an organ and tissue donor and agree to the recovery of organs and tissues after your death. Registering as a donor will not affect your medical treatment in any way. Unless the donor is under
18 years of age, your decision does not need approval from anyone.
If you are under 18 years old, you can register, and your parents or legal guardian will make the final donation decision. You agree that the
Franchise Tax Board can electronically send your full name, home or mailing address, date of birth, and last four digits of your social security number to Donate Life California.
Registering as an organ donor allows individuals to help others through the gift of organ, eye, and tissue donation. Anyone is a potential organ donor regardless of age or medical conditions. As an organ donor, your gift will be used to help others through transplantation, therapy, research and/or education. The Donate Life California Registry is a confidential database.
The individual's written consent to have their information shared with
Donate Life California shall be valid for one year from the date the return is signed. It may take up to 30-45 days for individual information to appear on Donate Life California's website registry.
The FTB does not have access to or maintain enrollment information.
Contact Donate Life California at donateLIFEcalifornia.org or
866.797.2366 to get more information about donation and to:

Add or remove your name from the registry

Provide Donate Life California with your email address

Limit your donation to specific organs or tissues (e.g., lungs, kidney, heart)

Decide how your organ and tissue donation will be used (e.g., transplants or research)

FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ

Page 12 Form 540 2EZ Tax Booklet 2025
Sign Your Tax Return
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:

Give the FTB any information that is missing from your tax return.

Call the FTB for information about the processing of your tax return or the status of your refund or payments.

Receive copies of notices or transcripts related to your tax return, upon request.

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.
Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option
Mailing Your Tax Return
Mail your tax return to the following address if your tax return shows an amount due:

# FRANCHISE TAX BOARD

PO BOX 942867
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

PO BOX 942840
SACRAMENTO CA 94240-0001

Form 540 2EZ Tax Booklet 2025 Page 13

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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. Were you single in 2025?

YES. Go to question 11. NO. Go to question 9.

1. 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.

1. 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.

1. 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.

Page 14 Form 540 2EZ Tax Booklet 2025
Voluntary Contribution Fund Descriptions
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.
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.

Form 540 2EZ Tax Booklet 2025 Page 15
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.
Additional Information

# Instructions for Filing a 2025 Amended 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.

Page 16 Form 540 2EZ Tax Booklet 2025
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.

Your DOB (mm/dd/yyyy) Spouse's/RDP's DOB (mm/dd/yyyy)
Your prior name (see instructions) Spouse's/RDP's prior name (see instructions)
Date of
Birth
Prior
Name
•
•
•
•
Y our first name Initial Last name Suffix Y our SSN or ITIN
If joint tax return, spouse's/RDP's first name Initial Last name Suffix Spouse's/RDP's SSN or ITIN
Additional information (see instructions)
Street address (number and street) or PO box Apt. no/ste. no. PMB/private mailbox
City (If you have a foreign address, see instructions) State ZIP code
Foreign country name Foreign province/state/county Foreign postal code
Check here if this is an AMENDED return.
A
R
RP
3111253 Form 540 2EZ 2025 Side 1
Check the box for your filing status. Check only one. See instructions.
If not, enter below your principal/physical residence address at the time of filing.
If your California filing status is different from your federal filing status, check the box here
If your address above is the same as your principal/physical residence address at the time of filing, check this box
Enter your county at time of filing (see instructions)
Street address (number and street) (If foreign address, see instructions.) Apt. no./ste.no.
City State ZIP code
2 See instructions.
Head of household. STOP! See instructions.
If someone can claim you (or your spouse/RDP) as a dependent, check the box here.
See instructions
Single
Married/RDP filing jointly
(even if only one spouse/RDP had income)
Qualifying surviving spouse/RDP . Enter year spouse/RDP died.
Filing Status Principal Residence
California Resident Income Tax Return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 6
FORM
540 2EZ

# TAXABLE YEAR

333Side 2 Form 540 2EZ 2025 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 . 00 26 Use tax. Do not leave blank. See instructions. • 26
If line 26 is zero, check if: No use tax is owed. You paid your use tax obligation directly to CDTFA.
Whole dollars only
Taxable Income and CreditsUse Tax
Your name: Your SSN or ITIN:
8 Dependents: (Do not include yourself or your spouse/RDP) Enter number of dependents here.
Exemptions . . . . . . . . . . . . . • 8

• • •

Dependent 1 Dependent 2 Dependent 3
First Name
Last Name
SSN
(see instructions)
Dependent's relationship to you
7 • 7Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2. See instructions ...
9 Total wages (federal Form W-2, box 16). See instructions. . . . . . . . . . . . . . . . . . . . . . • 9
10 Total interest income (federal Form 1099-INT, box 1). See instructions • 10
11 Total dividend income (federal Form 1099-DIV, box 1a). See instructions. • 11
12 Total pension income See instructions. Taxable amount. • 12
16 Add line 9, line 10, line 11, line 12, and line 13 • 16
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
13 Total capital gains distributions from mutual funds (federal Form 1099-DIV, box 2a). See instructions.

• 13 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. 19 Nonrefundable renter's credit. See instructions. • 19 20 Credits. Add line 18 and line 19. 20 21 Tax. Subtract line 20 from line 17. If zero or less, enter -0-. • 21 22 Total tax withheld (federal Form W-2, box 17 or federal Form 1099-R, box 14). • 22 23 a Earned Income Tax Credit (EITC). See instructions. • 23a b Young Child Tax Credit (YCTC). See instructions. • 23b 25 Total payments. Add line 22, line 23a, line 23b, and line 23c. 25 . 00c Foster Youth Tax Credit (FYTC). See instructions • 23c

3113253 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.
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

333Side 4 Form 540 2EZ 2025
Type
Type
AMOUNT YOU OWE. Add line 29, line 31, line 33, and line 34. See instructions. Do not send cash.
Mail to: FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
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
Pay online - Go to ftb.ca.gov/pay for more information.
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:
Routing number Checking
Checking
Savings
Savings
Account number 37 Direct deposit amount
The remaining amount of my refund (line 36) is authorized for direct deposit into the account shown below:
Routing number Account number 38 Direct deposit amount
Amount
You Owe
Health Care
Coverage Info.
Direct Deposit (Refund Only) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
•
•
•

• •
• • • . 00 . 00 . 00 . 00

Your name: Your SSN or ITIN:
•
•

• . . . . . . . . . . . . 448California Pediatric Cancer Research Voluntary Tax Contribution Fund . 00

Contributions
For voter registration information, check the box and go to sos.ca.gov/elections. See instructions
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 information from your tax return with Covered California. See instructions
Voter Info.
•

• . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mental Health Crisis Prevention Voluntary Tax Contribution Fund
California ALS Research Network Voluntary Tax Contribution Fund . 00 . 00
Ye s No
(continued on next page)

• . . . . . . . . . . . . . . . . . . 449Parkinson's Disease Research Voluntary Tax Contribution Fund . 00
• . . . . . . . . 34Add amounts in code 400 through code 449. This is your total contribution34 . 00

3115253 Form 540 2EZ 2025 Side 5
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.
It is unlawful to forge a spouse's/RDP's signature.
Joint tax return?
See instructions.
Y our signature Date Spouse's/RDP's signature (if a joint tax return, both must sign)
Y our email address. Enter only one email address. Preferred phone number
Paid preparer's signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm's name (or yours, if self-employed)
Firm's address
Print Third Party Designee's Name Telephone Number
PTIN
Firm's FEIN
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Sign
Here
•

• . . .•

Your name: Your SSN or ITIN:
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.
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To remove your name from the registry contact Donate Life California directly. For more information, see the Consent Language in the instructions.
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(if joint tax return)
Print paid preparer's name Paid preparer's phone number••

Page 22 Form 540 2EZ Tax Booklet 2025

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Visit our website: ftb.ca.gov

Form 540 2EZ Tax Booklet 2025 Page 23
2025 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR.
This table gives you credit of $5,706 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
0 18,956 0 0 0 0
18,957 19,056 2 0 0 0
19,057 19,156 4 0 0 0
19,157 19,256 6 0 0 0
19,257 19,356 8 0 0 0
19,357 19,456 10 0 0 0
19,457 19,556 12 0 0 0
19,557 19,656 14 0 0 0
19,657 19,756 16 0 0 0
19,757 19,856 18 0 0 0
19,857 19,956 20 0 0 0
19,957 20,056 22 0 0 0
20,057 20,156 24 0 0 0
20,157 20,256 26 0 0 0
20,257 20,356 28 0 0 0
20,357 20,456 30 0 0 0
20,457 20,556 32 0 0 0
20,557 20,656 34 0 0 0
20,657 20,756 36 0 0 0
20,757 20,856 38 0 0 0
20,857 20,956 40 0 0 0
20,957 21,056 42 0 0 0
21,057 21,156 44 0 0 0
21,157 21,256 46 0 0 0
21,257 21,356 48 0 0 0
21,357 21,456 50 0 0 0
21,457 21,556 52 0 0 0
21,557 21,656 54 0 0 0
21,657 21,756 56 0 0 0
21,757 21,856 58 0 0 0
21,857 21,956 60 0 0 0
21,957 22,056 62 0 0 0
22,057 22,156 64 0 0 0
22,157 22,256 66 0 0 0
22,257 22,356 68 0 0 0
22,357 22,456 70 0 0 0
22,457 22,556 72 0 0 0
22,557 22,656 74 0 0 0
22,657 22,756 76 0 0 0
22,757 22,856 78 0 0 0
22,857 22,956 80 0 0 0
22,957 23,056 82 0 0 0
23,057 23,156 84 0 0 0
23,157 23,256 86 0 0 0
23,257 23,356 88 0 0 0
23,357 23,456 90 0 0 0
23,457 23,556 92 0 0 0
23,557 23,656 94 0 0 0
23,657 23,756 96 0 0 0
23,757 23,856 98 0 0 0
23,857 23,956 100 0 0 0
23,957 24,056 102 0 0 0
24,057 24,156 104 0 0 0
24,157 24,256 106 0 0 0
24,257 24,356 108 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
24,357 24,456 110 0 0 0
24,457 24,556 112 0 0 0
24,557 24,656 114 0 0 0
24,657 24,756 116 0 0 0
24,757 24,856 118 0 0 0
24,857 24,956 120 0 0 0
24,957 25,056 122 0 0 0
25,057 25,156 124 0 0 0
25,157 25,256 126 0 0 0
25,257 25,356 128 0 0 0
25,357 25,456 130 0 0 0
25,457 25,556 132 0 0 0
25,557 25,656 134 0 0 0
25,657 25,756 136 0 0 0
25,757 25,856 138 0 0 0
25,857 25,956 140 0 0 0
25,957 26,056 142 0 0 0
26,057 26,156 144 0 0 0
26,157 26,256 146 0 0 0
26,257 26,356 148 0 0 0
26,357 26,456 150 0 0 0
26,457 26,556 152 0 0 0
26,557 26,656 154 0 0 0
26,657 26,756 156 0 0 0
26,757 26,856 158 0 0 0
26,857 26,956 160 0 0 0
26,957 27,056 162 0 0 0
27,057 27,156 164 0 0 0
27,157 27,256 166 0 0 0
27,257 27,356 168 0 0 0
27,357 27,456 170 0 0 0
27,457 27,556 172 0 0 0
27,557 27,656 174 0 0 0
27,657 27,756 176 0 0 0
27,757 27,856 178 0 0 0
27,857 27,956 180 0 0 0
27,957 28,056 182 0 0 0
28,057 28,156 184 0 0 0
28,157 28,256 186 0 0 0
28,257 28,356 188 0 0 0
28,357 28,456 190 0 0 0
28,457 28,556 192 0 0 0
28,557 28,656 194 0 0 0
28,657 28,756 196 0 0 0
28,757 28,856 198 0 0 0
28,857 28,956 200 0 0 0
28,957 29,056 202 0 0 0
29,057 29,156 204 0 0 0
29,157 29,256 206 0 0 0
29,257 29,356 208 0 0 0
29,357 29,456 210 0 0 0
29,457 29,556 212 0 0 0
29,557 29,656 214 0 0 0
29,657 29,756 216 0 0 0
29,757 29,856 218 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
29,857 29,956 220 0 0 0
29,957 30,056 222 0 0 0
30,057 30,156 224 0 0 0
30,157 30,256 226 0 0 0
30,257 30,356 228 0 0 0
30,357 30,456 230 0 0 0
30,457 30,556 232 0 0 0
30,557 30,656 234 0 0 0
30,657 30,756 236 0 0 0
30,757 30,856 238 0 0 0
30,857 30,956 240 0 0 0
30,957 31,056 242 0 0 0
31,057 31,156 244 0 0 0
31,157 31,256 246 0 0 0
31,257 31,356 248 0 0 0
31,357 31,456 250 0 0 0
31,457 31,556 252 0 0 0
31,557 31,656 254 0 0 0
31,657 31,756 256 0 0 0
31,757 31,856 258 0 0 0
31,857 31,956 260 0 0 0
31,957 32,056 263 0 0 0
32,057 32,156 267 0 0 0
32,157 32,256 271 0 0 0
32,257 32,356 275 0 0 0
32,357 32,456 279 0 0 0
32,457 32,556 283 0 0 0
32,557 32,656 287 0 0 0
32,657 32,756 291 0 0 0
32,757 32,856 295 0 0 0
32,857 32,956 299 0 0 0
32,957 33,056 303 0 0 0
33,057 33,156 307 0 0 0
33,157 33,256 311 0 0 0
33,257 33,356 315 0 0 0
33,357 33,456 319 0 0 0
33,457 33,556 323 0 0 0
33,557 33,656 327 0 0 0
33,657 33,756 331 0 0 0
33,757 33,856 335 0 0 0
33,857 33,956 339 0 0 0
33,957 34,056 343 0 0 0
34,057 34,156 347 0 0 0
34,157 34,256 351 0 0 0
34,257 34,356 355 0 0 0
34,357 34,456 359 0 0 0
34,457 34,556 363 0 0 0
34,557 34,656 367 0 0 0
34,657 34,756 371 0 0 0
34,757 34,856 375 0 0 0
34,857 34,956 379 0 0 0
34,957 35,056 383 0 0 0
35,057 35,156 387 0 0 0
35,157 35,256 391 0 0 0
35,257 35,356 395 0 0 0

Page 24 Form 540 2EZ Tax Booklet 2025
This table gives you credit of $5,706 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

Continued on next page.
2025 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
35,357 35,456 399 0 0 0
35,457 35,556 403 0 0 0
35,557 35,656 407 0 0 0
35,657 35,756 411 0 0 0
35,757 35,856 415 0 0 0
35,857 35,956 419 0 0 0
35,957 36,056 423 0 0 0
36,057 36,156 427 0 0 0
36,157 36,256 431 0 0 0
36,257 36,356 435 0 0 0
36,357 36,456 439 0 0 0
36,457 36,556 443 0 0 0
36,557 36,656 447 0 0 0
36,657 36,756 451 0 0 0
36,757 36,856 455 0 0 0
36,857 36,956 459 0 0 0
36,957 37,056 463 0 0 0
37,057 37,156 467 0 0 0
37,157 37,256 471 0 0 0
37,257 37,356 475 0 0 0
37,357 37,456 479 4 0 0
37,457 37,556 483 8 0 0
37,557 37,656 487 12 0 0
37,657 37,756 491 16 0 0
37,757 37,856 495 20 0 0
37,857 37,956 499 24 0 0
37,957 38,056 503 28 0 0
38,057 38,156 507 32 0 0
38,157 38,256 511 36 0 0
38,257 38,356 515 40 0 0
38,357 38,456 519 44 0 0
38,457 38,556 523 48 0 0
38,557 38,656 527 52 0 0
38,657 38,756 531 56 0 0
38,757 38,856 535 60 0 0
38,857 38,956 539 64 0 0
38,957 39,056 543 68 0 0
39,057 39,156 547 72 0 0
39,157 39,256 551 76 0 0
39,257 39,356 555 80 0 0
39,357 39,456 559 84 0 0
39,457 39,556 563 88 0 0
39,557 39,656 567 92 0 0
39,657 39,756 571 96 0 0
39,757 39,856 575 100 0 0
39,857 39,956 579 104 0 0
39,957 40,056 583 108 0 0
40,057 40,156 587 112 0 0
40,157 40,256 591 116 0 0
40,257 40,356 595 120 0 0
40,357 40,456 599 124 0 0
40,457 40,556 603 128 0 0
40,557 40,656 607 132 0 0
40,657 40,756 611 136 0 0
40,757 40,856 615 140 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
40,857 40,956 619 144 0 0
40,957 41,056 623 148 0 0
41,057 41,156 627 152 0 0
41,157 41,256 631 156 0 0
41,257 41,356 635 160 0 0
41,357 41,456 639 164 0 0
41,457 41,556 643 168 0 0
41,557 41,656 647 172 0 0
41,657 41,756 651 176 0 0
41,757 41,856 655 180 0 0
41,857 41,956 659 184 0 0
41,957 42,056 663 188 0 0
42,057 42,156 667 192 0 0
42,157 42,256 671 196 0 0
42,257 42,356 675 200 0 0
42,357 42,456 679 204 0 0
42,457 42,556 683 208 0 0
42,557 42,656 687 212 0 0
42,657 42,756 691 216 0 0
42,757 42,856 695 220 0 0
42,857 42,956 699 224 0 0
42,957 43,056 703 228 0 0
43,057 43,156 707 232 0 0
43,157 43,256 711 236 0 0
43,257 43,356 715 240 0 0
43,357 43,456 719 244 0 0
43,457 43,556 723 248 0 0
43,557 43,656 727 252 0 0
43,657 43,756 731 256 0 0
43,757 43,856 735 260 0 0
43,857 43,956 739 264 0 0
43,957 44,056 743 268 0 0
44,057 44,156 747 272 0 0
44,157 44,256 751 276 0 0
44,257 44,356 755 280 0 0
44,357 44,456 759 284 0 0
44,457 44,556 763 288 0 0
44,557 44,656 767 292 0 0
44,657 44,756 771 296 0 0
44,757 44,856 775 300 0 0
44,857 44,956 779 304 0 0
44,957 45,056 783 308 0 0
45,057 45,156 787 312 0 0
45,157 45,256 791 316 0 0
45,257 45,356 795 320 0 0
45,357 45,456 799 324 0 0
45,457 45,556 803 328 0 0
45,557 45,656 807 332 0 0
45,657 45,756 811 336 0 0
45,757 45,856 815 340 0 0
45,857 45,956 819 344 0 0
45,957 46,056 823 348 0 0
46,057 46,156 827 352 0 0
46,157 46,256 831 356 0 0
46,257 46,356 835 360 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
46,357 46,456 839 364 0 0
46,457 46,556 843 368 0 0
46,557 46,656 847 372 0 0
46,657 46,756 851 376 0 0
46,757 46,856 855 380 0 0
46,857 46,956 859 384 0 0
46,957 47,056 863 388 0 0
47,057 47,156 867 392 0 0
47,157 47,256 872 397 0 0
47,257 47,356 878 403 0 0
47,357 47,456 884 409 0 0
47,457 47,556 890 415 0 0
47,557 47,656 896 421 0 0
47,657 47,756 902 427 0 0
47,757 47,856 908 433 0 0
47,857 47,956 914 439 0 0
47,957 48,056 920 445 0 0
48,057 48,156 926 451 0 0
48,157 48,256 932 457 0 0
48,257 48,356 938 463 0 0
48,357 48,456 944 469 0 0
48,457 48,556 950 475 0 0
48,557 48,656 956 481 6 0
48,657 48,756 962 487 12 0
48,757 48,856 968 493 18 0
48,857 48,956 974 499 24 0
48,957 49,056 980 505 30 0
49,057 49,156 986 511 36 0
49,157 49,256 992 517 42 0
49,257 49,356 998 523 48 0
49,357 49,456 1,004 529 54 0
49,457 49,556 1,010 535 60 0
49,557 49,656 1,016 541 66 0
49,657 49,756 1,022 547 72 0
49,757 49,856 1,028 553 78 0
49,857 49,956 1,034 559 84 0
49,957 50,056 1,040 565 90 0
50,057 50,156 1,046 571 96 0
50,157 50,256 1,052 577 102 0
50,257 50,356 1,058 583 108 0
50,357 50,456 1,064 589 114 0
50,457 50,556 1,070 595 120 0
50,557 50,656 1,076 601 126 0
50,657 50,756 1,082 607 132 0
50,757 50,856 1,088 613 138 0
50,857 50,956 1,094 619 144 0
50,957 51,056 1,100 625 150 0
51,057 51,156 1,106 631 156 0
51,157 51,256 1,112 637 162 0
51,257 51,356 1,118 643 168 0
51,357 51,456 1,124 649 174 0
51,457 51,556 1,130 655 180 0
51,557 51,656 1,136 661 186 0
51,657 51,756 1,142 667 192 0
51,757 51,856 1,148 673 198 0

Form 540 2EZ Tax Booklet 2025 Page 25
This table gives you credit of $5,706 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

Continued on next page.
2025 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
51,857 51,956 1,154 679 204 0
51,957 52,056 1,160 685 210 0
52,057 52,156 1,166 691 216 0
52,157 52,256 1,172 697 222 0
52,257 52,356 1,178 703 228 0
52,357 52,456 1,184 709 234 0
52,457 52,556 1,190 715 240 0
52,557 52,656 1,196 721 246 0
52,657 52,756 1,202 727 252 0
52,757 52,856 1,208 733 258 0
52,857 52,956 1,214 739 264 0
52,957 53,056 1,220 745 270 0
53,057 53,156 1,226 751 276 0
53,157 53,256 1,232 757 282 0
53,257 53,356 1,238 763 288 0
53,357 53,456 1,244 769 294 0
53,457 53,556 1,250 775 300 0
53,557 53,656 1,256 781 306 0
53,657 53,756 1,262 787 312 0
53,757 53,856 1,268 793 318 0
53,857 53,956 1,274 799 324 0
53,957 54,056 1,280 805 330 0
54,057 54,156 1,286 811 336 0
54,157 54,256 1,292 817 342 0
54,257 54,356 1,298 823 348 0
54,357 54,456 1,304 829 354 0
54,457 54,556 1,310 835 360 0
54,557 54,656 1,316 841 366 0
54,657 54,756 1,322 847 372 0
54,757 54,856 1,328 853 378 0
54,857 54,956 1,334 859 384 0
54,957 55,056 1,340 865 390 0
55,057 55,156 1,346 871 396 0
55,157 55,256 1,352 877 402 0
55,257 55,356 1,358 883 408 0
55,357 55,456 1,364 889 414 0
55,457 55,556 1,370 895 420 0
55,557 55,656 1,376 901 426 0
55,657 55,756 1,382 907 432 0
55,757 55,856 1,388 913 438 0
55,857 55,956 1,394 919 444 0
55,957 56,056 1,400 925 450 0
56,057 56,156 1,406 931 456 0
56,157 56,256 1,412 937 462 0
56,257 56,356 1,418 943 468 0
56,357 56,456 1,424 949 474 0
56,457 56,556 1,430 955 480 5
56,557 56,656 1,436 961 486 11
56,657 56,756 1,442 967 492 17
56,757 56,856 1,448 973 498 23
56,857 56,956 1,454 979 504 29
56,957 57,056 1,460 985 510 35
57,057 57,156 1,466 991 516 41
57,157 57,256 1,472 997 522 47
57,257 57,356 1,478 1,003 528 53
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
57,357 57,456 1,484 1,009 534 59
57,457 57,556 1,490 1,015 540 65
57,557 57,656 1,496 1,021 546 71
57,657 57,756 1,502 1,027 552 77
57,757 57,856 1,508 1,033 558 83
57,857 57,956 1,514 1,039 564 89
57,957 58,056 1,520 1,045 570 95
58,057 58,156 1,526 1,051 576 101
58,157 58,256 1,532 1,057 582 107
58,257 58,356 1,538 1,063 588 113
58,357 58,456 1,544 1,069 594 119
58,457 58,556 1,550 1,075 600 125
58,557 58,656 1,556 1,081 606 131
58,657 58,756 1,562 1,087 612 137
58,757 58,856 1,568 1,093 618 143
58,857 58,956 1,574 1,099 624 149
58,957 59,056 1,580 1,105 630 155
59,057 59,156 1,586 1,111 636 161
59,157 59,256 1,592 1,117 642 167
59,257 59,356 1,598 1,123 648 173
59,357 59,456 1,604 1,129 654 179
59,457 59,556 1,610 1,135 660 185
59,557 59,656 1,616 1,141 666 191
59,657 59,756 1,622 1,147 672 197
59,757 59,856 1,628 1,153 678 203
59,857 59,956 1,634 1,159 684 209
59,957 60,056 1,640 1,165 690 215
60,057 60,156 1,646 1,171 696 221
60,157 60,256 1,652 1,177 702 227
60,257 60,356 1,658 1,183 708 233
60,357 60,456 1,664 1,189 714 239
60,457 60,556 1,670 1,195 720 245
60,557 60,656 1,676 1,201 726 251
60,657 60,756 1,682 1,207 732 257
60,757 60,856 1,688 1,213 738 263
60,857 60,956 1,694 1,219 744 269
60,957 61,056 1,700 1,225 750 275
61,057 61,156 1,706 1,231 756 281
61,157 61,256 1,712 1,237 762 287
61,257 61,356 1,718 1,243 768 293
61,357 61,456 1,724 1,249 774 299
61,457 61,556 1,730 1,255 780 305
61,557 61,656 1,736 1,261 786 311
61,657 61,756 1,742 1,267 792 317
61,757 61,856 1,748 1,273 798 323
61,857 61,956 1,754 1,279 804 329
61,957 62,056 1,760 1,285 810 335
62,057 62,156 1,766 1,291 816 341
62,157 62,256 1,772 1,297 822 347
62,257 62,356 1,778 1,303 828 353
62,357 62,456 1,784 1,309 834 359
62,457 62,556 1,790 1,315 840 365
62,557 62,656 1,796 1,321 846 371
62,657 62,756 1,802 1,327 852 377
62,757 62,856 1,808 1,333 858 383
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
62,857 62,956 1,814 1,339 864 389
62,957 63,056 1,820 1,345 870 395
63,057 63,156 1,826 1,351 876 401
63,157 63,256 1,832 1,357 882 407
63,257 63,356 1,839 1,364 889 414
63,357 63,456 1,847 1,372 897 422
63,457 63,556 1,855 1,380 905 430
63,557 63,656 1,863 1,388 913 438
63,657 63,756 1,871 1,396 921 446
63,757 63,856 1,879 1,404 929 454
63,857 63,956 1,887 1,412 937 462
63,957 64,056 1,895 1,420 945 470
64,057 64,156 1,903 1,428 953 478
64,157 64,256 1,911 1,436 961 486
64,257 64,356 1,919 1,444 969 494
64,357 64,456 1,927 1,452 977 502
64,457 64,556 1,935 1,460 985 510
64,557 64,656 1,943 1,468 993 518
64,657 64,756 1,951 1,476 1,001 526
64,757 64,856 1,959 1,484 1,009 534
64,857 64,956 1,967 1,492 1,017 542
64,957 65,056 1,975 1,500 1,025 550
65,057 65,156 1,983 1,508 1,033 558
65,157 65,256 1,991 1,516 1,041 566
65,257 65,356 1,999 1,524 1,049 574
65,357 65,456 2,007 1,532 1,057 582
65,457 65,556 2,015 1,540 1,065 590
65,557 65,656 2,023 1,548 1,073 598
65,657 65,756 2,031 1,556 1,081 606
65,757 65,856 2,039 1,564 1,089 614
65,857 65,956 2,047 1,572 1,097 622
65,957 66,056 2,055 1,580 1,105 630
66,057 66,156 2,063 1,588 1,113 638
66,157 66,256 2,071 1,596 1,121 646
66,257 66,356 2,079 1,604 1,129 654
66,357 66,456 2,087 1,612 1,137 662
66,457 66,556 2,095 1,620 1,145 670
66,557 66,656 2,103 1,628 1,153 678
66,657 66,756 2,111 1,636 1,161 686
66,757 66,856 2,119 1,644 1,169 694
66,857 66,956 2,127 1,652 1,177 702
66,957 67,056 2,135 1,660 1,185 710
67,057 67,156 2,143 1,668 1,193 718
67,157 67,256 2,151 1,676 1,201 726
67,257 67,356 2,159 1,684 1,209 734
67,357 67,456 2,167 1,692 1,217 742
67,457 67,556 2,175 1,700 1,225 750
67,557 67,656 2,183 1,708 1,233 758
67,657 67,756 2,191 1,716 1,241 766
67,757 67,856 2,199 1,724 1,249 774
67,857 67,956 2,207 1,732 1,257 782
67,957 68,056 2,215 1,740 1,265 790
68,057 68,156 2,223 1,748 1,273 798
68,157 68,256 2,231 1,756 1,281 806
68,257 68,356 2,239 1,764 1,289 814

Page 26 Form 540 2EZ Tax Booklet 2025
This table gives you credit of $5,706 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
68,357 68,456 2,247 1,772 1,297 822
68,457 68,556 2,255 1,780 1,305 830
68,557 68,656 2,263 1,788 1,313 838
68,657 68,756 2,271 1,796 1,321 846
68,757 68,856 2,279 1,804 1,329 854
68,857 68,956 2,287 1,812 1,337 862
68,957 69,056 2,295 1,820 1,345 870
69,057 69,156 2,303 1,828 1,353 878
69,157 69,256 2,311 1,836 1,361 886
69,257 69,356 2,319 1,844 1,369 894
69,357 69,456 2,327 1,852 1,377 902
69,457 69,556 2,335 1,860 1,385 910
69,557 69,656 2,343 1,868 1,393 918
69,657 69,756 2,351 1,876 1,401 926
69,757 69,856 2,359 1,884 1,409 934
69,857 69,956 2,367 1,892 1,417 942
69,957 70,056 2,375 1,900 1,425 950
70,057 70,156 2,383 1,908 1,433 958
70,157 70,256 2,391 1,916 1,441 966
70,257 70,356 2,399 1,924 1,449 974
70,357 70,456 2,407 1,932 1,457 982
70,457 70,556 2,415 1,940 1,465 990
70,557 70,656 2,423 1,948 1,473 998
70,657 70,756 2,431 1,956 1,481 1,006
70,757 70,856 2,439 1,964 1,489 1,014
70,857 70,956 2,447 1,972 1,497 1,022
70,957 71,056 2,455 1,980 1,505 1,030
71,057 71,156 2,463 1,988 1,513 1,038
71,157 71,256 2,471 1,996 1,521 1,046
71,257 71,356 2,479 2,004 1,529 1,054
71,357 71,456 2,487 2,012 1,537 1,062
71,457 71,556 2,495 2,020 1,545 1,070
71,557 71,656 2,503 2,028 1,553 1,078
71,657 71,756 2,511 2,036 1,561 1,086
71,757 71,856 2,519 2,044 1,569 1,094
71,857 71,956 2,527 2,052 1,577 1,102
71,957 72,056 2,535 2,060 1,585 1,110
72,057 72,156 2,543 2,068 1,593 1,118
72,157 72,256 2,551 2,076 1,601 1,126
72,257 72,356 2,559 2,084 1,609 1,134
72,357 72,456 2,567 2,092 1,617 1,142
72,457 72,556 2,575 2,100 1,625 1,150
72,557 72,656 2,583 2,108 1,633 1,158
72,657 72,756 2,591 2,116 1,641 1,166
72,757 72,856 2,599 2,124 1,649 1,174
72,857 72,956 2,607 2,132 1,657 1,182
72,957 73,056 2,615 2,140 1,665 1,190
73,057 73,156 2,623 2,148 1,673 1,198
73,157 73,256 2,631 2,156 1,681 1,206
73,257 73,356 2,639 2,164 1,689 1,214
73,357 73,456 2,647 2,172 1,697 1,222
73,457 73,556 2,655 2,180 1,705 1,230
73,557 73,656 2,663 2,188 1,713 1,238
73,657 73,756 2,671 2,196 1,721 1,246
73,757 73,856 2,679 2,204 1,729 1,254
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
73,857 73,956 2,687 2,212 1,737 1,262
73,957 74,056 2,695 2,220 1,745 1,270
74,057 74,156 2,703 2,228 1,753 1,278
74,157 74,256 2,711 2,236 1,761 1,286
74,257 74,356 2,719 2,244 1,769 1,294
74,357 74,456 2,727 2,252 1,777 1,302
74,457 74,556 2,735 2,260 1,785 1,310
74,557 74,656 2,743 2,268 1,793 1,318
74,657 74,756 2,751 2,276 1,801 1,326
74,757 74,856 2,759 2,284 1,809 1,334
74,857 74,956 2,767 2,292 1,817 1,342
74,957 75,056 2,775 2,300 1,825 1,350
75,057 75,156 2,783 2,308 1,833 1,358
75,157 75,256 2,791 2,316 1,841 1,366
75,257 75,356 2,799 2,324 1,849 1,374
75,357 75,456 2,807 2,332 1,857 1,382
75,457 75,556 2,815 2,340 1,865 1,390
75,557 75,656 2,823 2,348 1,873 1,398
75,657 75,756 2,831 2,356 1,881 1,406
75,757 75,856 2,839 2,364 1,889 1,414
75,857 75,956 2,847 2,372 1,897 1,422
75,957 76,056 2,855 2,380 1,905 1,430
76,057 76,156 2,863 2,388 1,913 1,438
76,157 76,256 2,871 2,396 1,921 1,446
76,257 76,356 2,879 2,404 1,929 1,454
76,357 76,456 2,887 2,412 1,937 1,462
76,457 76,556 2,895 2,420 1,945 1,470
76,557 76,656 2,903 2,428 1,953 1,478
76,657 76,756 2,911 2,436 1,961 1,486
76,757 76,856 2,919 2,444 1,969 1,494
76,857 76,956 2,927 2,452 1,977 1,502
76,957 77,056 2,935 2,460 1,985 1,510
77,057 77,156 2,943 2,468 1,993 1,518
77,157 77,256 2,951 2,476 2,001 1,526
77,257 77,356 2,959 2,484 2,009 1,534
77,357 77,456 2,967 2,492 2,017 1,542
77,457 77,556 2,975 2,500 2,025 1,550
77,557 77,656 2,983 2,508 2,033 1,558
77,657 77,756 2,991 2,516 2,041 1,566
77,757 77,856 2,999 2,524 2,049 1,574
77,857 77,956 3,007 2,532 2,057 1,582
77,957 78,056 3,015 2,540 2,065 1,590
78,057 78,156 3,023 2,548 2,073 1,598
78,157 78,256 3,031 2,556 2,081 1,606
78,257 78,356 3,039 2,564 2,089 1,614
78,357 78,456 3,047 2,572 2,097 1,622
78,457 78,556 3,056 2,581 2,106 1,631
78,557 78,656 3,065 2,590 2,115 1,640
78,657 78,756 3,075 2,600 2,125 1,650
78,757 78,856 3,084 2,609 2,134 1,659
78,857 78,956 3,093 2,618 2,143 1,668
78,957 79,056 3,103 2,628 2,153 1,678
79,057 79,156 3,112 2,637 2,162 1,687
79,157 79,256 3,121 2,646 2,171 1,696
79,257 79,356 3,130 2,655 2,180 1,705
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
79,357 79,456 3,140 2,665 2,190 1,715
79,457 79,556 3,149 2,674 2,199 1,724
79,557 79,656 3,158 2,683 2,208 1,733
79,657 79,756 3,168 2,693 2,218 1,743
79,757 79,856 3,177 2,702 2,227 1,752
79,857 79,956 3,186 2,711 2,236 1,761
79,957 80,056 3,196 2,721 2,246 1,771
80,057 80,156 3,205 2,730 2,255 1,780
80,157 80,256 3,214 2,739 2,264 1,789
80,257 80,356 3,223 2,748 2,273 1,798
80,357 80,456 3,233 2,758 2,283 1,808
80,457 80,556 3,242 2,767 2,292 1,817
80,557 80,656 3,251 2,776 2,301 1,826
80,657 80,756 3,261 2,786 2,311 1,836
80,757 80,856 3,270 2,795 2,320 1,845
80,857 80,956 3,279 2,804 2,329 1,854
80,957 81,056 3,289 2,814 2,339 1,864
81,057 81,156 3,298 2,823 2,348 1,873
81,157 81,256 3,307 2,832 2,357 1,882
81,257 81,356 3,316 2,841 2,366 1,891
81,357 81,456 3,326 2,851 2,376 1,901
81,457 81,556 3,335 2,860 2,385 1,910
81,557 81,656 3,344 2,869 2,394 1,919
81,657 81,756 3,354 2,879 2,404 1,929
81,757 81,856 3,363 2,888 2,413 1,938
81,857 81,956 3,372 2,897 2,422 1,947
81,957 82,056 3,382 2,907 2,432 1,957
82,057 82,156 3,391 2,916 2,441 1,966
82,157 82,256 3,400 2,925 2,450 1,975
82,257 82,356 3,409 2,934 2,459 1,984
82,357 82,456 3,419 2,944 2,469 1,994
82,457 82,556 3,428 2,953 2,478 2,003
82,557 82,656 3,437 2,962 2,487 2,012
82,657 82,756 3,447 2,972 2,497 2,022
82,757 82,856 3,456 2,981 2,506 2,031
82,857 82,956 3,465 2,990 2,515 2,040
82,957 83,056 3,475 3,000 2,525 2,050
83,057 83,156 3,484 3,009 2,534 2,059
83,157 83,256 3,493 3,018 2,543 2,068
83,257 83,356 3,502 3,027 2,552 2,077
83,357 83,456 3,512 3,037 2,562 2,087
83,457 83,556 3,521 3,046 2,571 2,096
83,557 83,656 3,530 3,055 2,580 2,105
83,657 83,756 3,540 3,065 2,590 2,115
83,757 83,856 3,549 3,074 2,599 2,124
83,857 83,956 3,558 3,083 2,608 2,133
83,957 84,056 3,568 3,093 2,618 2,143
84,057 84,156 3,577 3,102 2,627 2,152
84,157 84,256 3,586 3,111 2,636 2,161
84,257 84,356 3,595 3,120 2,645 2,170
84,357 84,456 3,605 3,130 2,655 2,180
84,457 84,556 3,614 3,139 2,664 2,189
84,557 84,656 3,623 3,148 2,673 2,198
84,657 84,756 3,633 3,158 2,683 2,208
84,757 84,856 3,642 3,167 2,692 2,217

Form 540 2EZ Tax Booklet 2025 Page 27
This table gives you credit of $5,706 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
84,857 84,956 3,651 3,176 2,701 2,226
84,957 85,056 3,661 3,186 2,711 2,236
85,057 85,156 3,670 3,195 2,720 2,245
85,157 85,256 3,679 3,204 2,729 2,254
85,257 85,356 3,688 3,213 2,738 2,263
85,357 85,456 3,698 3,223 2,748 2,273
85,457 85,556 3,707 3,232 2,757 2,282
85,557 85,656 3,716 3,241 2,766 2,291
85,657 85,756 3,726 3,251 2,776 2,301
85,757 85,856 3,735 3,260 2,785 2,310
85,857 85,956 3,744 3,269 2,794 2,319
85,957 86,056 3,754 3,279 2,804 2,329
86,057 86,156 3,763 3,288 2,813 2,338
86,157 86,256 3,772 3,297 2,822 2,347
86,257 86,356 3,781 3,306 2,831 2,356
86,357 86,456 3,791 3,316 2,841 2,366
86,457 86,556 3,800 3,325 2,850 2,375
86,557 86,656 3,809 3,334 2,859 2,384
86,657 86,756 3,819 3,344 2,869 2,394
86,757 86,856 3,828 3,353 2,878 2,403
86,857 86,956 3,837 3,362 2,887 2,412
86,957 87,056 3,847 3,372 2,897 2,422
87,057 87,156 3,856 3,381 2,906 2,431
87,157 87,256 3,865 3,390 2,915 2,440
87,257 87,356 3,874 3,399 2,924 2,449
87,357 87,456 3,884 3,409 2,934 2,459
87,457 87,556 3,893 3,418 2,943 2,468
87,557 87,656 3,902 3,427 2,952 2,477
87,657 87,756 3,912 3,437 2,962 2,487
87,757 87,856 3,921 3,446 2,971 2,496
87,857 87,956 3,930 3,455 2,980 2,505
87,957 88,056 3,940 3,465 2,990 2,515
88,057 88,156 3,949 3,474 2,999 2,524
88,157 88,256 3,958 3,483 3,008 2,533
88,257 88,356 3,967 3,492 3,017 2,542
88,357 88,456 3,977 3,502 3,027 2,552
88,457 88,556 3,986 3,511 3,036 2,561
88,557 88,656 3,995 3,520 3,045 2,570
88,657 88,756 4,005 3,530 3,055 2,580
88,757 88,856 4,014 3,539 3,064 2,589
88,857 88,956 4,023 3,548 3,073 2,598
88,957 89,056 4,033 3,558 3,083 2,608
89,057 89,156 4,042 3,567 3,092 2,617
89,157 89,256 4,051 3,576 3,101 2,626
89,257 89,356 4,060 3,585 3,110 2,635
89,357 89,456 4,070 3,595 3,120 2,645
89,457 89,556 4,079 3,604 3,129 2,654
89,557 89,656 4,088 3,613 3,138 2,663
89,657 89,756 4,098 3,623 3,148 2,673
89,757 89,856 4,107 3,632 3,157 2,682
89,857 89,956 4,116 3,641 3,166 2,691
89,957 90,056 4,126 3,651 3,176 2,701
90,057 90,156 4,135 3,660 3,185 2,710
90,157 90,256 4,144 3,669 3,194 2,719
90,257 90,356 4,153 3,678 3,203 2,728
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
90,357 90,456 4,163 3,688 3,213 2,738
90,457 90,556 4,172 3,697 3,222 2,747
90,557 90,656 4,181 3,706 3,231 2,756
90,657 90,756 4,191 3,716 3,241 2,766
90,757 90,856 4,200 3,725 3,250 2,775
90,857 90,956 4,209 3,734 3,259 2,784
90,957 91,056 4,219 3,744 3,269 2,794
91,057 91,156 4,228 3,753 3,278 2,803
91,157 91,256 4,237 3,762 3,287 2,812
91,257 91,356 4,246 3,771 3,296 2,821
91,357 91,456 4,256 3,781 3,306 2,831
91,457 91,556 4,265 3,790 3,315 2,840
91,557 91,656 4,274 3,799 3,324 2,849
91,657 91,756 4,284 3,809 3,334 2,859
91,757 91,856 4,293 3,818 3,343 2,868
91,857 91,956 4,302 3,827 3,352 2,877
91,957 92,056 4,312 3,837 3,362 2,887
92,057 92,156 4,321 3,846 3,371 2,896
92,157 92,256 4,330 3,855 3,380 2,905
92,257 92,356 4,339 3,864 3,389 2,914
92,357 92,456 4,349 3,874 3,399 2,924
92,457 92,556 4,358 3,883 3,408 2,933
92,557 92,656 4,367 3,892 3,417 2,942
92,657 92,756 4,377 3,902 3,427 2,952
92,757 92,856 4,386 3,911 3,436 2,961
92,857 92,956 4,395 3,920 3,445 2,970
92,957 93,056 4,405 3,930 3,455 2,980
93,057 93,156 4,414 3,939 3,464 2,989
93,157 93,256 4,423 3,948 3,473 2,998
93,257 93,356 4,432 3,957 3,482 3,007
93,357 93,456 4,442 3,967 3,492 3,017
93,457 93,556 4,451 3,976 3,501 3,026
93,557 93,656 4,460 3,985 3,510 3,035
93,657 93,756 4,470 3,995 3,520 3,045
93,757 93,856 4,479 4,004 3,529 3,054
93,857 93,956 4,488 4,013 3,538 3,063
93,957 94,056 4,498 4,023 3,548 3,073
94,057 94,156 4,507 4,032 3,557 3,082
94,157 94,256 4,516 4,041 3,566 3,091
94,257 94,356 4,525 4,050 3,575 3,100
94,357 94,456 4,535 4,060 3,585 3,110
94,457 94,556 4,544 4,069 3,594 3,119
94,557 94,656 4,553 4,078 3,603 3,128
94,657 94,756 4,563 4,088 3,613 3,138
94,757 94,856 4,572 4,097 3,622 3,147
94,857 94,956 4,581 4,106 3,631 3,156
94,957 95,056 4,591 4,116 3,641 3,166
95,057 95,156 4,600 4,125 3,650 3,175
95,157 95,256 4,609 4,134 3,659 3,184
95,257 95,356 4,618 4,143 3,668 3,193
95,357 95,456 4,628 4,153 3,678 3,203
95,457 95,556 4,637 4,162 3,687 3,212
95,557 95,656 4,646 4,171 3,696 3,221
95,657 95,756 4,656 4,181 3,706 3,231
95,757 95,856 4,665 4,190 3,715 3,240
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
95,857 95,956 4,674 4,199 3,724 3,249
95,957 96,056 4,684 4,209 3,734 3,259
96,057 96,156 4,693 4,218 3,743 3,268
96,157 96,256 4,702 4,227 3,752 3,277
96,257 96,356 4,711 4,236 3,761 3,286
96,357 96,456 4,721 4,246 3,771 3,296
96,457 96,556 4,730 4,255 3,780 3,305
96,557 96,656 4,739 4,264 3,789 3,314
96,657 96,756 4,749 4,274 3,799 3,324
96,757 96,856 4,758 4,283 3,808 3,333
96,857 96,956 4,767 4,292 3,817 3,342
96,957 97,056 4,777 4,302 3,827 3,352
97,057 97,156 4,786 4,311 3,836 3,361
97,157 97,256 4,795 4,320 3,845 3,370
97,257 97,356 4,804 4,329 3,854 3,379
97,357 97,456 4,814 4,339 3,864 3,389
97,457 97,556 4,823 4,348 3,873 3,398
97,557 97,656 4,832 4,357 3,882 3,407
97,657 97,756 4,842 4,367 3,892 3,417
97,757 97,856 4,851 4,376 3,901 3,426
97,857 97,956 4,860 4,385 3,910 3,435
97,957 98,056 4,870 4,395 3,920 3,445
98,057 98,156 4,879 4,404 3,929 3,454
98,157 98,256 4,888 4,413 3,938 3,463
98,257 98,356 4,897 4,422 3,947 3,472
98,357 98,456 4,907 4,432 3,957 3,482
98,457 98,556 4,916 4,441 3,966 3,491
98,557 98,656 4,925 4,450 3,975 3,500
98,657 98,756 4,935 4,460 3,985 3,510
98,757 98,856 4,944 4,469 3,994 3,519
98,857 98,956 4,953 4,478 4,003 3,528
98,957 99,056 4,963 4,488 4,013 3,538
99,057 99,156 4,972 4,497 4,022 3,547
99,157 99,256 4,981 4,506 4,031 3,556
99,257 99,356 4,990 4,515 4,040 3,565
99,357 99,456 5,000 4,525 4,050 3,575
99,457 99,556 5,009 4,534 4,059 3,584
99,557 99,656 5,018 4,543 4,068 3,593
99,657 99,756 5,028 4,553 4,078 3,603
99,757 99,856 5,037 4,562 4,087 3,612
99,857 99,956 5,046 4,571 4,096 3,621
99,957 100,000 5,056 4,581 4,106 3,631
IF YOUR INCOME IS OVER $100,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e‑file. Go to ftb.ca.gov

Page 28 Form 540 2EZ Tax Booklet 2025

# THIS PAGE INTENTIONALLY LEFT BLANK

Visit our website: ftb.ca.gov

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR.
Form 540 2EZ Tax Booklet 2025 Page 29
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
0 37,862 0 0 0 0
37,863 37,962 2 0 0 0
37,963 38,062 4 0 0 0
38,063 38,162 6 0 0 0
38,163 38,262 8 0 0 0
38,263 38,362 10 0 0 0
38,363 38,462 12 0 0 0
38,463 38,562 14 0 0 0
38,563 38,662 16 0 0 0
38,663 38,762 18 0 0 0
38,763 38,862 20 0 0 0
38,863 38,962 22 0 0 0
38,963 39,062 24 0 0 0
39,063 39,162 26 0 0 0
39,163 39,262 28 0 0 0
39,263 39,362 30 0 0 0
39,363 39,462 32 0 0 0
39,463 39,562 34 0 0 0
39,563 39,662 36 0 0 0
39,663 39,762 38 0 0 0
39,763 39,862 40 0 0 0
39,863 39,962 42 0 0 0
39,963 40,062 44 0 0 0
40,063 40,162 46 0 0 0
40,163 40,262 48 0 0 0
40,263 40,362 50 0 0 0
40,363 40,462 52 0 0 0
40,463 40,562 54 0 0 0
40,563 40,662 56 0 0 0
40,663 40,762 58 0 0 0
40,763 40,862 60 0 0 0
40,863 40,962 62 0 0 0
40,963 41,062 64 0 0 0
41,063 41,162 66 0 0 0
41,163 41,262 68 0 0 0
41,263 41,362 70 0 0 0
41,363 41,462 72 0 0 0
41,463 41,562 74 0 0 0
41,563 41,662 76 0 0 0
41,663 41,762 78 0 0 0
41,763 41,862 80 0 0 0
41,863 41,962 82 0 0 0
41,963 42,062 84 0 0 0
42,063 42,162 86 0 0 0
42,163 42,262 88 0 0 0
42,263 42,362 90 0 0 0
42,363 42,462 92 0 0 0
42,463 42,562 94 0 0 0
42,563 42,662 96 0 0 0
42,663 42,762 98 0 0 0
42,763 42,862 100 0 0 0
42,863 42,962 102 0 0 0
42,963 43,062 104 0 0 0
43,063 43,162 106 0 0 0
43,163 43,262 108 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
43,263 43,362 110 0 0 0
43,363 43,462 112 0 0 0
43,463 43,562 114 0 0 0
43,563 43,662 116 0 0 0
43,663 43,762 118 0 0 0
43,763 43,862 120 0 0 0
43,863 43,962 122 0 0 0
43,963 44,062 124 0 0 0
44,063 44,162 126 0 0 0
44,163 44,262 128 0 0 0
44,263 44,362 130 0 0 0
44,363 44,462 132 0 0 0
44,463 44,562 134 0 0 0
44,563 44,662 136 0 0 0
44,663 44,762 138 0 0 0
44,763 44,862 140 0 0 0
44,863 44,962 142 0 0 0
44,963 45,062 144 0 0 0
45,063 45,162 146 0 0 0
45,163 45,262 148 0 0 0
45,263 45,362 150 0 0 0
45,363 45,462 152 0 0 0
45,463 45,562 154 0 0 0
45,563 45,662 156 0 0 0
45,663 45,762 158 0 0 0
45,763 45,862 160 0 0 0
45,863 45,962 162 0 0 0
45,963 46,062 164 0 0 0
46,063 46,162 166 0 0 0
46,163 46,262 168 0 0 0
46,263 46,362 170 0 0 0
46,363 46,462 172 0 0 0
46,463 46,562 174 0 0 0
46,563 46,662 176 0 0 0
46,663 46,762 178 0 0 0
46,763 46,862 180 0 0 0
46,863 46,962 182 0 0 0
46,963 47,062 184 0 0 0
47,063 47,162 186 0 0 0
47,163 47,262 188 0 0 0
47,263 47,362 190 0 0 0
47,363 47,462 192 0 0 0
47,463 47,562 194 0 0 0
47,563 47,662 196 0 0 0
47,663 47,762 198 0 0 0
47,763 47,862 200 0 0 0
47,863 47,962 202 0 0 0
47,963 48,062 204 0 0 0
48,063 48,162 206 0 0 0
48,163 48,262 208 0 0 0
48,263 48,362 210 0 0 0
48,363 48,462 212 0 0 0
48,463 48,562 214 0 0 0
48,563 48,662 216 0 0 0
48,663 48,762 218 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
48,763 48,862 220 0 0 0
48,863 48,962 222 0 0 0
48,963 49,062 224 0 0 0
49,063 49,162 226 0 0 0
49,163 49,262 228 0 0 0
49,263 49,362 230 0 0 0
49,363 49,462 232 0 0 0
49,463 49,562 234 0 0 0
49,563 49,662 236 0 0 0
49,663 49,762 238 0 0 0
49,763 49,862 240 0 0 0
49,863 49,962 242 0 0 0
49,963 50,062 244 0 0 0
50,063 50,162 246 0 0 0
50,163 50,262 248 0 0 0
50,263 50,362 250 0 0 0
50,363 50,462 252 0 0 0
50,463 50,562 254 0 0 0
50,563 50,662 256 0 0 0
50,663 50,762 258 0 0 0
50,763 50,862 260 0 0 0
50,863 50,962 262 0 0 0
50,963 51,062 264 0 0 0
51,063 51,162 266 0 0 0
51,163 51,262 268 0 0 0
51,263 51,362 270 0 0 0
51,363 51,462 272 0 0 0
51,463 51,562 274 0 0 0
51,563 51,662 276 0 0 0
51,663 51,762 278 0 0 0
51,763 51,862 280 0 0 0
51,863 51,962 282 0 0 0
51,963 52,062 284 0 0 0
52,063 52,162 286 0 0 0
52,163 52,262 288 0 0 0
52,263 52,362 290 0 0 0
52,363 52,462 292 0 0 0
52,463 52,562 294 0 0 0
52,563 52,662 296 0 0 0
52,663 52,762 298 0 0 0
52,763 52,862 300 0 0 0
52,863 52,962 302 0 0 0
52,963 53,062 304 0 0 0
53,063 53,162 306 0 0 0
53,163 53,262 308 0 0 0
53,263 53,362 310 0 0 0
53,363 53,462 312 0 0 0
53,463 53,562 314 0 0 0
53,563 53,662 316 0 0 0
53,663 53,762 318 0 0 0
53,763 53,862 320 0 0 0
53,863 53,962 322 0 0 0
53,963 54,062 324 0 0 0
54,063 54,162 326 0 0 0
54,163 54,262 328 0 0 0

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 30 Form 540 2EZ Tax Booklet 2025
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
54,263 54,362 330 0 0 0
54,363 54,462 332 0 0 0
54,463 54,562 334 0 0 0
54,563 54,662 336 0 0 0
54,663 54,762 338 0 0 0
54,763 54,862 340 0 0 0
54,863 54,962 342 0 0 0
54,963 55,062 344 0 0 0
55,063 55,162 346 0 0 0
55,163 55,262 348 0 0 0
55,263 55,362 350 0 0 0
55,363 55,462 352 0 0 0
55,463 55,562 354 0 0 0
55,563 55,662 356 0 0 0
55,663 55,762 358 0 0 0
55,763 55,862 360 0 0 0
55,863 55,962 362 0 0 0
55,963 56,062 364 0 0 0
56,063 56,162 366 0 0 0
56,163 56,262 368 0 0 0
56,263 56,362 370 0 0 0
56,363 56,462 372 0 0 0
56,463 56,562 374 0 0 0
56,563 56,662 376 0 0 0
56,663 56,762 378 0 0 0
56,763 56,862 380 0 0 0
56,863 56,962 382 0 0 0
56,963 57,062 384 0 0 0
57,063 57,162 386 0 0 0
57,163 57,262 388 0 0 0
57,263 57,362 390 0 0 0
57,363 57,462 392 0 0 0
57,463 57,562 394 0 0 0
57,563 57,662 396 0 0 0
57,663 57,762 398 0 0 0
57,763 57,862 400 0 0 0
57,863 57,962 402 0 0 0
57,963 58,062 404 0 0 0
58,063 58,162 406 0 0 0
58,163 58,262 408 0 0 0
58,263 58,362 410 0 0 0
58,363 58,462 412 0 0 0
58,463 58,562 414 0 0 0
58,563 58,662 416 0 0 0
58,663 58,762 418 0 0 0
58,763 58,862 420 0 0 0
58,863 58,962 422 0 0 0
58,963 59,062 424 0 0 0
59,063 59,162 426 0 0 0
59,163 59,262 428 0 0 0
59,263 59,362 430 0 0 0
59,363 59,462 432 0 0 0
59,463 59,562 434 0 0 0
59,563 59,662 436 0 0 0
59,663 59,762 438 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
59,763 59,862 440 0 0 0
59,863 59,962 442 0 0 0
59,963 60,062 444 0 0 0
60,063 60,162 446 0 0 0
60,163 60,262 448 0 0 0
60,263 60,362 450 0 0 0
60,363 60,462 452 0 0 0
60,463 60,562 454 0 0 0
60,563 60,662 456 0 0 0
60,663 60,762 458 0 0 0
60,763 60,862 460 0 0 0
60,863 60,962 462 0 0 0
60,963 61,062 464 0 0 0
61,063 61,162 466 0 0 0
61,163 61,262 468 0 0 0
61,263 61,362 470 0 0 0
61,363 61,462 472 0 0 0
61,463 61,562 474 0 0 0
61,563 61,662 476 1 0 0
61,663 61,762 478 3 0 0
61,763 61,862 480 5 0 0
61,863 61,962 482 7 0 0
61,963 62,062 484 9 0 0
62,063 62,162 486 11 0 0
62,163 62,262 488 13 0 0
62,263 62,362 490 15 0 0
62,363 62,462 492 17 0 0
62,463 62,562 494 19 0 0
62,563 62,662 496 21 0 0
62,663 62,762 498 23 0 0
62,763 62,862 500 25 0 0
62,863 62,962 502 27 0 0
62,963 63,062 504 29 0 0
63,063 63,162 506 31 0 0
63,163 63,262 508 33 0 0
63,263 63,362 510 35 0 0
63,363 63,462 512 37 0 0
63,463 63,562 514 39 0 0
63,563 63,662 516 41 0 0
63,663 63,762 518 43 0 0
63,763 63,862 520 45 0 0
63,863 63,962 522 47 0 0
63,963 64,062 526 51 0 0
64,063 64,162 530 55 0 0
64,163 64,262 534 59 0 0
64,263 64,362 538 63 0 0
64,363 64,462 542 67 0 0
64,463 64,562 546 71 0 0
64,563 64,662 550 75 0 0
64,663 64,762 554 79 0 0
64,763 64,862 558 83 0 0
64,863 64,962 562 87 0 0
64,963 65,062 566 91 0 0
65,063 65,162 570 95 0 0
65,163 65,262 574 99 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
65,263 65,362 578 103 0 0
65,363 65,462 582 107 0 0
65,463 65,562 586 111 0 0
65,563 65,662 590 115 0 0
65,663 65,762 594 119 0 0
65,763 65,862 598 123 0 0
65,863 65,962 602 127 0 0
65,963 66,062 606 131 0 0
66,063 66,162 610 135 0 0
66,163 66,262 614 139 0 0
66,263 66,362 618 143 0 0
66,363 66,462 622 147 0 0
66,463 66,562 626 151 0 0
66,563 66,662 630 155 0 0
66,663 66,762 634 159 0 0
66,763 66,862 638 163 0 0
66,863 66,962 642 167 0 0
66,963 67,062 646 171 0 0
67,063 67,162 650 175 0 0
67,163 67,262 654 179 0 0
67,263 67,362 658 183 0 0
67,363 67,462 662 187 0 0
67,463 67,562 666 191 0 0
67,563 67,662 670 195 0 0
67,663 67,762 674 199 0 0
67,763 67,862 678 203 0 0
67,863 67,962 682 207 0 0
67,963 68,062 686 211 0 0
68,063 68,162 690 215 0 0
68,163 68,262 694 219 0 0
68,263 68,362 698 223 0 0
68,363 68,462 702 227 0 0
68,463 68,562 706 231 0 0
68,563 68,662 710 235 0 0
68,663 68,762 714 239 0 0
68,763 68,862 718 243 0 0
68,863 68,962 722 247 0 0
68,963 69,062 726 251 0 0
69,063 69,162 730 255 0 0
69,163 69,262 734 259 0 0
69,263 69,362 738 263 0 0
69,363 69,462 742 267 0 0
69,463 69,562 746 271 0 0
69,563 69,662 750 275 0 0
69,663 69,762 754 279 0 0
69,763 69,862 758 283 0 0
69,863 69,962 762 287 0 0
69,963 70,062 766 291 0 0
70,063 70,162 770 295 0 0
70,163 70,262 774 299 0 0
70,263 70,362 778 303 0 0
70,363 70,462 782 307 0 0
70,463 70,562 786 311 0 0
70,563 70,662 790 315 0 0
70,663 70,762 794 319 0 0

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2025 Page 31
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
70,763 70,862 798 323 0 0
70,863 70,962 802 327 0 0
70,963 71,062 806 331 0 0
71,063 71,162 810 335 0 0
71,163 71,262 814 339 0 0
71,263 71,362 818 343 0 0
71,363 71,462 822 347 0 0
71,463 71,562 826 351 0 0
71,563 71,662 830 355 0 0
71,663 71,762 834 359 0 0
71,763 71,862 838 363 0 0
71,863 71,962 842 367 0 0
71,963 72,062 846 371 0 0
72,063 72,162 850 375 0 0
72,163 72,262 854 379 0 0
72,263 72,362 858 383 0 0
72,363 72,462 862 387 0 0
72,463 72,562 866 391 0 0
72,563 72,662 870 395 0 0
72,663 72,762 874 399 0 0
72,763 72,862 878 403 0 0
72,863 72,962 882 407 0 0
72,963 73,062 886 411 0 0
73,063 73,162 890 415 0 0
73,163 73,262 894 419 0 0
73,263 73,362 898 423 0 0
73,363 73,462 902 427 0 0
73,463 73,562 906 431 0 0
73,563 73,662 910 435 0 0
73,663 73,762 914 439 0 0
73,763 73,862 918 443 0 0
73,863 73,962 922 447 0 0
73,963 74,062 926 451 0 0
74,063 74,162 930 455 0 0
74,163 74,262 934 459 0 0
74,263 74,362 938 463 0 0
74,363 74,462 942 467 0 0
74,463 74,562 946 471 0 0
74,563 74,662 950 475 0 0
74,663 74,762 954 479 4 0
74,763 74,862 958 483 8 0
74,863 74,962 962 487 12 0
74,963 75,062 966 491 16 0
75,063 75,162 970 495 20 0
75,163 75,262 974 499 24 0
75,263 75,362 978 503 28 0
75,363 75,462 982 507 32 0
75,463 75,562 986 511 36 0
75,563 75,662 990 515 40 0
75,663 75,762 994 519 44 0
75,763 75,862 998 523 48 0
75,863 75,962 1,002 527 52 0
75,963 76,062 1,006 531 56 0
76,063 76,162 1,010 535 60 0
76,163 76,262 1,014 539 64 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
76,263 76,362 1,018 543 68 0
76,363 76,462 1,022 547 72 0
76,463 76,562 1,026 551 76 0
76,563 76,662 1,030 555 80 0
76,663 76,762 1,034 559 84 0
76,763 76,862 1,038 563 88 0
76,863 76,962 1,042 567 92 0
76,963 77,062 1,046 571 96 0
77,063 77,162 1,050 575 100 0
77,163 77,262 1,054 579 104 0
77,263 77,362 1,058 583 108 0
77,363 77,462 1,062 587 112 0
77,463 77,562 1,066 591 116 0
77,563 77,662 1,070 595 120 0
77,663 77,762 1,074 599 124 0
77,763 77,862 1,078 603 128 0
77,863 77,962 1,082 607 132 0
77,963 78,062 1,086 611 136 0
78,063 78,162 1,090 615 140 0
78,163 78,262 1,094 619 144 0
78,263 78,362 1,098 623 148 0
78,363 78,462 1,102 627 152 0
78,463 78,562 1,106 631 156 0
78,563 78,662 1,110 635 160 0
78,663 78,762 1,114 639 164 0
78,763 78,862 1,118 643 168 0
78,863 78,962 1,122 647 172 0
78,963 79,062 1,126 651 176 0
79,063 79,162 1,130 655 180 0
79,163 79,262 1,134 659 184 0
79,263 79,362 1,138 663 188 0
79,363 79,462 1,142 667 192 0
79,463 79,562 1,146 671 196 0
79,563 79,662 1,150 675 200 0
79,663 79,762 1,154 679 204 0
79,763 79,862 1,158 683 208 0
79,863 79,962 1,162 687 212 0
79,963 80,062 1,166 691 216 0
80,063 80,162 1,170 695 220 0
80,163 80,262 1,174 699 224 0
80,263 80,362 1,178 703 228 0
80,363 80,462 1,182 707 232 0
80,463 80,562 1,186 711 236 0
80,563 80,662 1,190 715 240 0
80,663 80,762 1,194 719 244 0
80,763 80,862 1,198 723 248 0
80,863 80,962 1,202 727 252 0
80,963 81,062 1,206 731 256 0
81,063 81,162 1,210 735 260 0
81,163 81,262 1,214 739 264 0
81,263 81,362 1,218 743 268 0
81,363 81,462 1,222 747 272 0
81,463 81,562 1,226 751 276 0
81,563 81,662 1,230 755 280 0
81,663 81,762 1,234 759 284 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
81,763 81,862 1,238 763 288 0
81,863 81,962 1,242 767 292 0
81,963 82,062 1,246 771 296 0
82,063 82,162 1,250 775 300 0
82,163 82,262 1,254 779 304 0
82,263 82,362 1,258 783 308 0
82,363 82,462 1,262 787 312 0
82,463 82,562 1,266 791 316 0
82,563 82,662 1,270 795 320 0
82,663 82,762 1,274 799 324 0
82,763 82,862 1,278 803 328 0
82,863 82,962 1,282 807 332 0
82,963 83,062 1,286 811 336 0
83,063 83,162 1,290 815 340 0
83,163 83,262 1,294 819 344 0
83,263 83,362 1,298 823 348 0
83,363 83,462 1,302 827 352 0
83,463 83,562 1,306 831 356 0
83,563 83,662 1,310 835 360 0
83,663 83,762 1,314 839 364 0
83,763 83,862 1,318 843 368 0
83,863 83,962 1,322 847 372 0
83,963 84,062 1,326 851 376 0
84,063 84,162 1,330 855 380 0
84,163 84,262 1,334 859 384 0
84,263 84,362 1,338 863 388 0
84,363 84,462 1,342 867 392 0
84,463 84,562 1,346 871 396 0
84,563 84,662 1,350 875 400 0
84,663 84,762 1,354 879 404 0
84,763 84,862 1,358 883 408 0
84,863 84,962 1,362 887 412 0
84,963 85,062 1,366 891 416 0
85,063 85,162 1,370 895 420 0
85,163 85,262 1,374 899 424 0
85,263 85,362 1,378 903 428 0
85,363 85,462 1,382 907 432 0
85,463 85,562 1,386 911 436 0
85,563 85,662 1,390 915 440 0
85,663 85,762 1,394 919 444 0
85,763 85,862 1,398 923 448 0
85,863 85,962 1,402 927 452 0
85,963 86,062 1,406 931 456 0
86,063 86,162 1,410 935 460 0
86,163 86,262 1,414 939 464 0
86,263 86,362 1,418 943 468 0
86,363 86,462 1,422 947 472 0
86,463 86,562 1,426 951 476 1
86,563 86,662 1,430 955 480 5
86,663 86,762 1,434 959 484 9
86,763 86,862 1,438 963 488 13
86,863 86,962 1,442 967 492 17
86,963 87,062 1,446 971 496 21
87,063 87,162 1,450 975 500 25
87,163 87,262 1,454 979 504 29

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

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

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2025 Page 33
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
103,763 103,862 2,308 1,833 1,358 883
103,863 103,962 2,314 1,839 1,364 889
103,963 104,062 2,320 1,845 1,370 895
104,063 104,162 2,326 1,851 1,376 901
104,163 104,262 2,332 1,857 1,382 907
104,263 104,362 2,338 1,863 1,388 913
104,363 104,462 2,344 1,869 1,394 919
104,463 104,562 2,350 1,875 1,400 925
104,563 104,662 2,356 1,881 1,406 931
104,663 104,762 2,362 1,887 1,412 937
104,763 104,862 2,368 1,893 1,418 943
104,863 104,962 2,374 1,899 1,424 949
104,963 105,062 2,380 1,905 1,430 955
105,063 105,162 2,386 1,911 1,436 961
105,163 105,262 2,392 1,917 1,442 967
105,263 105,362 2,398 1,923 1,448 973
105,363 105,462 2,404 1,929 1,454 979
105,463 105,562 2,410 1,935 1,460 985
105,563 105,662 2,416 1,941 1,466 991
105,663 105,762 2,422 1,947 1,472 997
105,763 105,862 2,428 1,953 1,478 1,003
105,863 105,962 2,434 1,959 1,484 1,009
105,963 106,062 2,440 1,965 1,490 1,015
106,063 106,162 2,446 1,971 1,496 1,021
106,163 106,262 2,452 1,977 1,502 1,027
106,263 106,362 2,458 1,983 1,508 1,033
106,363 106,462 2,464 1,989 1,514 1,039
106,463 106,562 2,470 1,995 1,520 1,045
106,563 106,662 2,476 2,001 1,526 1,051
106,663 106,762 2,482 2,007 1,532 1,057
106,763 106,862 2,488 2,013 1,538 1,063
106,863 106,962 2,494 2,019 1,544 1,069
106,963 107,062 2,500 2,025 1,550 1,075
107,063 107,162 2,506 2,031 1,556 1,081
107,163 107,262 2,512 2,037 1,562 1,087
107,263 107,362 2,518 2,043 1,568 1,093
107,363 107,462 2,524 2,049 1,574 1,099
107,463 107,562 2,530 2,055 1,580 1,105
107,563 107,662 2,536 2,061 1,586 1,111
107,663 107,762 2,542 2,067 1,592 1,117
107,763 107,862 2,548 2,073 1,598 1,123
107,863 107,962 2,554 2,079 1,604 1,129
107,963 108,062 2,560 2,085 1,610 1,135
108,063 108,162 2,566 2,091 1,616 1,141
108,163 108,262 2,572 2,097 1,622 1,147
108,263 108,362 2,578 2,103 1,628 1,153
108,363 108,462 2,584 2,109 1,634 1,159
108,463 108,562 2,590 2,115 1,640 1,165
108,563 108,662 2,596 2,121 1,646 1,171
108,663 108,762 2,602 2,127 1,652 1,177
108,763 108,862 2,608 2,133 1,658 1,183
108,863 108,962 2,614 2,139 1,664 1,189
108,963 109,062 2,620 2,145 1,670 1,195
109,063 109,162 2,626 2,151 1,676 1,201
109,163 109,262 2,632 2,157 1,682 1,207
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
109,263 109,362 2,638 2,163 1,688 1,213
109,363 109,462 2,644 2,169 1,694 1,219
109,463 109,562 2,650 2,175 1,700 1,225
109,563 109,662 2,656 2,181 1,706 1,231
109,663 109,762 2,662 2,187 1,712 1,237
109,763 109,862 2,668 2,193 1,718 1,243
109,863 109,962 2,674 2,199 1,724 1,249
109,963 110,062 2,680 2,205 1,730 1,255
110,063 110,162 2,686 2,211 1,736 1,261
110,163 110,262 2,692 2,217 1,742 1,267
110,263 110,362 2,698 2,223 1,748 1,273
110,363 110,462 2,704 2,229 1,754 1,279
110,463 110,562 2,710 2,235 1,760 1,285
110,563 110,662 2,716 2,241 1,766 1,291
110,663 110,762 2,722 2,247 1,772 1,297
110,763 110,862 2,728 2,253 1,778 1,303
110,863 110,962 2,734 2,259 1,784 1,309
110,963 111,062 2,740 2,265 1,790 1,315
111,063 111,162 2,746 2,271 1,796 1,321
111,163 111,262 2,752 2,277 1,802 1,327
111,263 111,362 2,758 2,283 1,808 1,333
111,363 111,462 2,764 2,289 1,814 1,339
111,463 111,562 2,770 2,295 1,820 1,345
111,563 111,662 2,776 2,301 1,826 1,351
111,663 111,762 2,782 2,307 1,832 1,357
111,763 111,862 2,788 2,313 1,838 1,363
111,863 111,962 2,794 2,319 1,844 1,369
111,963 112,062 2,800 2,325 1,850 1,375
112,063 112,162 2,806 2,331 1,856 1,381
112,163 112,262 2,812 2,337 1,862 1,387
112,263 112,362 2,818 2,343 1,868 1,393
112,363 112,462 2,824 2,349 1,874 1,399
112,463 112,562 2,830 2,355 1,880 1,405
112,563 112,662 2,836 2,361 1,886 1,411
112,663 112,762 2,842 2,367 1,892 1,417
112,763 112,862 2,848 2,373 1,898 1,423
112,863 112,962 2,854 2,379 1,904 1,429
112,963 113,062 2,860 2,385 1,910 1,435
113,063 113,162 2,866 2,391 1,916 1,441
113,163 113,262 2,872 2,397 1,922 1,447
113,263 113,362 2,878 2,403 1,928 1,453
113,363 113,462 2,884 2,409 1,934 1,459
113,463 113,562 2,890 2,415 1,940 1,465
113,563 113,662 2,896 2,421 1,946 1,471
113,663 113,762 2,902 2,427 1,952 1,477
113,763 113,862 2,908 2,433 1,958 1,483
113,863 113,962 2,914 2,439 1,964 1,489
113,963 114,062 2,920 2,445 1,970 1,495
114,063 114,162 2,926 2,451 1,976 1,501
114,163 114,262 2,932 2,457 1,982 1,507
114,263 114,362 2,938 2,463 1,988 1,513
114,363 114,462 2,944 2,469 1,994 1,519
114,463 114,562 2,950 2,475 2,000 1,525
114,563 114,662 2,956 2,481 2,006 1,531
114,663 114,762 2,962 2,487 2,012 1,537
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
114,763 114,862 2,968 2,493 2,018 1,543
114,863 114,962 2,974 2,499 2,024 1,549
114,963 115,062 2,980 2,505 2,030 1,555
115,063 115,162 2,986 2,511 2,036 1,561
115,163 115,262 2,992 2,517 2,042 1,567
115,263 115,362 2,998 2,523 2,048 1,573
115,363 115,462 3,004 2,529 2,054 1,579
115,463 115,562 3,010 2,535 2,060 1,585
115,563 115,662 3,016 2,541 2,066 1,591
115,663 115,762 3,022 2,547 2,072 1,597
115,763 115,862 3,028 2,553 2,078 1,603
115,863 115,962 3,034 2,559 2,084 1,609
115,963 116,062 3,040 2,565 2,090 1,615
116,063 116,162 3,046 2,571 2,096 1,621
116,163 116,262 3,052 2,577 2,102 1,627
116,263 116,362 3,058 2,583 2,108 1,633
116,363 116,462 3,064 2,589 2,114 1,639
116,463 116,562 3,070 2,595 2,120 1,645
116,563 116,662 3,076 2,601 2,126 1,651
116,663 116,762 3,082 2,607 2,132 1,657
116,763 116,862 3,088 2,613 2,138 1,663
116,863 116,962 3,094 2,619 2,144 1,669
116,963 117,062 3,100 2,625 2,150 1,675
117,063 117,162 3,106 2,631 2,156 1,681
117,163 117,262 3,112 2,637 2,162 1,687
117,263 117,362 3,118 2,643 2,168 1,693
117,363 117,462 3,124 2,649 2,174 1,699
117,463 117,562 3,130 2,655 2,180 1,705
117,563 117,662 3,136 2,661 2,186 1,711
117,663 117,762 3,142 2,667 2,192 1,717
117,763 117,862 3,148 2,673 2,198 1,723
117,863 117,962 3,154 2,679 2,204 1,729
117,963 118,062 3,160 2,685 2,210 1,735
118,063 118,162 3,166 2,691 2,216 1,741
118,163 118,262 3,172 2,697 2,222 1,747
118,263 118,362 3,178 2,703 2,228 1,753
118,363 118,462 3,184 2,709 2,234 1,759
118,463 118,562 3,190 2,715 2,240 1,765
118,563 118,662 3,196 2,721 2,246 1,771
118,663 118,762 3,202 2,727 2,252 1,777
118,763 118,862 3,208 2,733 2,258 1,783
118,863 118,962 3,214 2,739 2,264 1,789
118,963 119,062 3,220 2,745 2,270 1,795
119,063 119,162 3,226 2,751 2,276 1,801
119,163 119,262 3,232 2,757 2,282 1,807
119,263 119,362 3,238 2,763 2,288 1,813
119,363 119,462 3,244 2,769 2,294 1,819
119,463 119,562 3,250 2,775 2,300 1,825
119,563 119,662 3,256 2,781 2,306 1,831
119,663 119,762 3,262 2,787 2,312 1,837
119,763 119,862 3,268 2,793 2,318 1,843
119,863 119,962 3,274 2,799 2,324 1,849
119,963 120,062 3,280 2,805 2,330 1,855
120,063 120,162 3,286 2,811 2,336 1,861
120,163 120,262 3,292 2,817 2,342 1,867

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 34 Form 540 2EZ Tax Booklet 2025
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
120,263 120,362 3,298 2,823 2,348 1,873
120,363 120,462 3,304 2,829 2,354 1,879
120,463 120,562 3,310 2,835 2,360 1,885
120,563 120,662 3,316 2,841 2,366 1,891
120,663 120,762 3,322 2,847 2,372 1,897
120,763 120,862 3,328 2,853 2,378 1,903
120,863 120,962 3,334 2,859 2,384 1,909
120,963 121,062 3,340 2,865 2,390 1,915
121,063 121,162 3,346 2,871 2,396 1,921
121,163 121,262 3,352 2,877 2,402 1,927
121,263 121,362 3,358 2,883 2,408 1,933
121,363 121,462 3,364 2,889 2,414 1,939
121,463 121,562 3,370 2,895 2,420 1,945
121,563 121,662 3,376 2,901 2,426 1,951
121,663 121,762 3,382 2,907 2,432 1,957
121,763 121,862 3,388 2,913 2,438 1,963
121,863 121,962 3,394 2,919 2,444 1,969
121,963 122,062 3,400 2,925 2,450 1,975
122,063 122,162 3,406 2,931 2,456 1,981
122,163 122,262 3,412 2,937 2,462 1,987
122,263 122,362 3,418 2,943 2,468 1,993
122,363 122,462 3,424 2,949 2,474 1,999
122,463 122,562 3,430 2,955 2,480 2,005
122,563 122,662 3,436 2,961 2,486 2,011
122,663 122,762 3,442 2,967 2,492 2,017
122,763 122,862 3,448 2,973 2,498 2,023
122,863 122,962 3,454 2,979 2,504 2,029
122,963 123,062 3,460 2,985 2,510 2,035
123,063 123,162 3,466 2,991 2,516 2,041
123,163 123,262 3,472 2,997 2,522 2,047
123,263 123,362 3,478 3,003 2,528 2,053
123,363 123,462 3,484 3,009 2,534 2,059
123,463 123,562 3,490 3,015 2,540 2,065
123,563 123,662 3,496 3,021 2,546 2,071
123,663 123,762 3,502 3,027 2,552 2,077
123,763 123,862 3,508 3,033 2,558 2,083
123,863 123,962 3,514 3,039 2,564 2,089
123,963 124,062 3,520 3,045 2,570 2,095
124,063 124,162 3,526 3,051 2,576 2,101
124,163 124,262 3,532 3,057 2,582 2,107
124,263 124,362 3,538 3,063 2,588 2,113
124,363 124,462 3,544 3,069 2,594 2,119
124,463 124,562 3,550 3,075 2,600 2,125
124,563 124,662 3,556 3,081 2,606 2,131
124,663 124,762 3,562 3,087 2,612 2,137
124,763 124,862 3,568 3,093 2,618 2,143
124,863 124,962 3,574 3,099 2,624 2,149
124,963 125,062 3,580 3,105 2,630 2,155
125,063 125,162 3,586 3,111 2,636 2,161
125,163 125,262 3,592 3,117 2,642 2,167
125,263 125,362 3,598 3,123 2,648 2,173
125,363 125,462 3,604 3,129 2,654 2,179
125,463 125,562 3,610 3,135 2,660 2,185
125,563 125,662 3,616 3,141 2,666 2,191
125,663 125,762 3,622 3,147 2,672 2,197
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
125,763 125,862 3,628 3,153 2,678 2,203
125,863 125,962 3,634 3,159 2,684 2,209
125,963 126,062 3,640 3,165 2,690 2,215
126,063 126,162 3,646 3,171 2,696 2,221
126,163 126,262 3,652 3,177 2,702 2,227
126,263 126,362 3,658 3,183 2,708 2,233
126,363 126,462 3,664 3,189 2,714 2,239
126,463 126,562 3,670 3,195 2,720 2,245
126,563 126,662 3,678 3,203 2,728 2,253
126,663 126,762 3,686 3,211 2,736 2,261
126,763 126,862 3,694 3,219 2,744 2,269
126,863 126,962 3,702 3,227 2,752 2,277
126,963 127,062 3,710 3,235 2,760 2,285
127,063 127,162 3,718 3,243 2,768 2,293
127,163 127,262 3,726 3,251 2,776 2,301
127,263 127,362 3,734 3,259 2,784 2,309
127,363 127,462 3,742 3,267 2,792 2,317
127,463 127,562 3,750 3,275 2,800 2,325
127,563 127,662 3,758 3,283 2,808 2,333
127,663 127,762 3,766 3,291 2,816 2,341
127,763 127,862 3,774 3,299 2,824 2,349
127,863 127,962 3,782 3,307 2,832 2,357
127,963 128,062 3,790 3,315 2,840 2,365
128,063 128,162 3,798 3,323 2,848 2,373
128,163 128,262 3,806 3,331 2,856 2,381
128,263 128,362 3,814 3,339 2,864 2,389
128,363 128,462 3,822 3,347 2,872 2,397
128,463 128,562 3,830 3,355 2,880 2,405
128,563 128,662 3,838 3,363 2,888 2,413
128,663 128,762 3,846 3,371 2,896 2,421
128,763 128,862 3,854 3,379 2,904 2,429
128,863 128,962 3,862 3,387 2,912 2,437
128,963 129,062 3,870 3,395 2,920 2,445
129,063 129,162 3,878 3,403 2,928 2,453
129,163 129,262 3,886 3,411 2,936 2,461
129,263 129,362 3,894 3,419 2,944 2,469
129,363 129,462 3,902 3,427 2,952 2,477
129,463 129,562 3,910 3,435 2,960 2,485
129,563 129,662 3,918 3,443 2,968 2,493
129,663 129,762 3,926 3,451 2,976 2,501
129,763 129,862 3,934 3,459 2,984 2,509
129,863 129,962 3,942 3,467 2,992 2,517
129,963 130,062 3,950 3,475 3,000 2,525
130,063 130,162 3,958 3,483 3,008 2,533
130,163 130,262 3,966 3,491 3,016 2,541
130,263 130,362 3,974 3,499 3,024 2,549
130,363 130,462 3,982 3,507 3,032 2,557
130,463 130,562 3,990 3,515 3,040 2,565
130,563 130,662 3,998 3,523 3,048 2,573
130,663 130,762 4,006 3,531 3,056 2,581
130,763 130,862 4,014 3,539 3,064 2,589
130,863 130,962 4,022 3,547 3,072 2,597
130,963 131,062 4,030 3,555 3,080 2,605
131,063 131,162 4,038 3,563 3,088 2,613
131,163 131,262 4,046 3,571 3,096 2,621
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
131,263 131,362 4,054 3,579 3,104 2,629
131,363 131,462 4,062 3,587 3,112 2,637
131,463 131,562 4,070 3,595 3,120 2,645
131,563 131,662 4,078 3,603 3,128 2,653
131,663 131,762 4,086 3,611 3,136 2,661
131,763 131,862 4,094 3,619 3,144 2,669
131,863 131,962 4,102 3,627 3,152 2,677
131,963 132,062 4,110 3,635 3,160 2,685
132,063 132,162 4,118 3,643 3,168 2,693
132,163 132,262 4,126 3,651 3,176 2,701
132,263 132,362 4,134 3,659 3,184 2,709
132,363 132,462 4,142 3,667 3,192 2,717
132,463 132,562 4,150 3,675 3,200 2,725
132,563 132,662 4,158 3,683 3,208 2,733
132,663 132,762 4,166 3,691 3,216 2,741
132,763 132,862 4,174 3,699 3,224 2,749
132,863 132,962 4,182 3,707 3,232 2,757
132,963 133,062 4,190 3,715 3,240 2,765
133,063 133,162 4,198 3,723 3,248 2,773
133,163 133,262 4,206 3,731 3,256 2,781
133,263 133,362 4,214 3,739 3,264 2,789
133,363 133,462 4,222 3,747 3,272 2,797
133,463 133,562 4,230 3,755 3,280 2,805
133,563 133,662 4,238 3,763 3,288 2,813
133,663 133,762 4,246 3,771 3,296 2,821
133,763 133,862 4,254 3,779 3,304 2,829
133,863 133,962 4,262 3,787 3,312 2,837
133,963 134,062 4,270 3,795 3,320 2,845
134,063 134,162 4,278 3,803 3,328 2,853
134,163 134,262 4,286 3,811 3,336 2,861
134,263 134,362 4,294 3,819 3,344 2,869
134,363 134,462 4,302 3,827 3,352 2,877
134,463 134,562 4,310 3,835 3,360 2,885
134,563 134,662 4,318 3,843 3,368 2,893
134,663 134,762 4,326 3,851 3,376 2,901
134,763 134,862 4,334 3,859 3,384 2,909
134,863 134,962 4,342 3,867 3,392 2,917
134,963 135,062 4,350 3,875 3,400 2,925
135,063 135,162 4,358 3,883 3,408 2,933
135,163 135,262 4,366 3,891 3,416 2,941
135,263 135,362 4,374 3,899 3,424 2,949
135,363 135,462 4,382 3,907 3,432 2,957
135,463 135,562 4,390 3,915 3,440 2,965
135,563 135,662 4,398 3,923 3,448 2,973
135,663 135,762 4,406 3,931 3,456 2,981
135,763 135,862 4,414 3,939 3,464 2,989
135,863 135,962 4,422 3,947 3,472 2,997
135,963 136,062 4,430 3,955 3,480 3,005
136,063 136,162 4,438 3,963 3,488 3,013
136,163 136,262 4,446 3,971 3,496 3,021
136,263 136,362 4,454 3,979 3,504 3,029
136,363 136,462 4,462 3,987 3,512 3,037
136,463 136,562 4,470 3,995 3,520 3,045
136,563 136,662 4,478 4,003 3,528 3,053
136,663 136,762 4,486 4,011 3,536 3,061

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2025 Page 35
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
136,763 136,862 4,494 4,019 3,544 3,069
136,863 136,962 4,502 4,027 3,552 3,077
136,963 137,062 4,510 4,035 3,560 3,085
137,063 137,162 4,518 4,043 3,568 3,093
137,163 137,262 4,526 4,051 3,576 3,101
137,263 137,362 4,534 4,059 3,584 3,109
137,363 137,462 4,542 4,067 3,592 3,117
137,463 137,562 4,550 4,075 3,600 3,125
137,563 137,662 4,558 4,083 3,608 3,133
137,663 137,762 4,566 4,091 3,616 3,141
137,763 137,862 4,574 4,099 3,624 3,149
137,863 137,962 4,582 4,107 3,632 3,157
137,963 138,062 4,590 4,115 3,640 3,165
138,063 138,162 4,598 4,123 3,648 3,173
138,163 138,262 4,606 4,131 3,656 3,181
138,263 138,362 4,614 4,139 3,664 3,189
138,363 138,462 4,622 4,147 3,672 3,197
138,463 138,562 4,630 4,155 3,680 3,205
138,563 138,662 4,638 4,163 3,688 3,213
138,663 138,762 4,646 4,171 3,696 3,221
138,763 138,862 4,654 4,179 3,704 3,229
138,863 138,962 4,662 4,187 3,712 3,237
138,963 139,062 4,670 4,195 3,720 3,245
139,063 139,162 4,678 4,203 3,728 3,253
139,163 139,262 4,686 4,211 3,736 3,261
139,263 139,362 4,694 4,219 3,744 3,269
139,363 139,462 4,702 4,227 3,752 3,277
139,463 139,562 4,710 4,235 3,760 3,285
139,563 139,662 4,718 4,243 3,768 3,293
139,663 139,762 4,726 4,251 3,776 3,301
139,763 139,862 4,734 4,259 3,784 3,309
139,863 139,962 4,742 4,267 3,792 3,317
139,963 140,062 4,750 4,275 3,800 3,325
140,063 140,162 4,758 4,283 3,808 3,333
140,163 140,262 4,766 4,291 3,816 3,341
140,263 140,362 4,774 4,299 3,824 3,349
140,363 140,462 4,782 4,307 3,832 3,357
140,463 140,562 4,790 4,315 3,840 3,365
140,563 140,662 4,798 4,323 3,848 3,373
140,663 140,762 4,806 4,331 3,856 3,381
140,763 140,862 4,814 4,339 3,864 3,389
140,863 140,962 4,822 4,347 3,872 3,397
140,963 141,062 4,830 4,355 3,880 3,405
141,063 141,162 4,838 4,363 3,888 3,413
141,163 141,262 4,846 4,371 3,896 3,421
141,263 141,362 4,854 4,379 3,904 3,429
141,363 141,462 4,862 4,387 3,912 3,437
141,463 141,562 4,870 4,395 3,920 3,445
141,563 141,662 4,878 4,403 3,928 3,453
141,663 141,762 4,886 4,411 3,936 3,461
141,763 141,862 4,894 4,419 3,944 3,469
141,863 141,962 4,902 4,427 3,952 3,477
141,963 142,062 4,910 4,435 3,960 3,485
142,063 142,162 4,918 4,443 3,968 3,493
142,163 142,262 4,926 4,451 3,976 3,501
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
142,263 142,362 4,934 4,459 3,984 3,509
142,363 142,462 4,942 4,467 3,992 3,517
142,463 142,562 4,950 4,475 4,000 3,525
142,563 142,662 4,958 4,483 4,008 3,533
142,663 142,762 4,966 4,491 4,016 3,541
142,763 142,862 4,974 4,499 4,024 3,549
142,863 142,962 4,982 4,507 4,032 3,557
142,963 143,062 4,990 4,515 4,040 3,565
143,063 143,162 4,998 4,523 4,048 3,573
143,163 143,262 5,006 4,531 4,056 3,581
143,263 143,362 5,014 4,539 4,064 3,589
143,363 143,462 5,022 4,547 4,072 3,597
143,463 143,562 5,030 4,555 4,080 3,605
143,563 143,662 5,038 4,563 4,088 3,613
143,663 143,762 5,046 4,571 4,096 3,621
143,763 143,862 5,054 4,579 4,104 3,629
143,863 143,962 5,062 4,587 4,112 3,637
143,963 144,062 5,070 4,595 4,120 3,645
144,063 144,162 5,078 4,603 4,128 3,653
144,163 144,262 5,086 4,611 4,136 3,661
144,263 144,362 5,094 4,619 4,144 3,669
144,363 144,462 5,102 4,627 4,152 3,677
144,463 144,562 5,110 4,635 4,160 3,685
144,563 144,662 5,118 4,643 4,168 3,693
144,663 144,762 5,126 4,651 4,176 3,701
144,763 144,862 5,134 4,659 4,184 3,709
144,863 144,962 5,142 4,667 4,192 3,717
144,963 145,062 5,150 4,675 4,200 3,725
145,063 145,162 5,158 4,683 4,208 3,733
145,163 145,262 5,166 4,691 4,216 3,741
145,263 145,362 5,174 4,699 4,224 3,749
145,363 145,462 5,182 4,707 4,232 3,757
145,463 145,562 5,190 4,715 4,240 3,765
145,563 145,662 5,198 4,723 4,248 3,773
145,663 145,762 5,206 4,731 4,256 3,781
145,763 145,862 5,214 4,739 4,264 3,789
145,863 145,962 5,222 4,747 4,272 3,797
145,963 146,062 5,230 4,755 4,280 3,805
146,063 146,162 5,238 4,763 4,288 3,813
146,163 146,262 5,246 4,771 4,296 3,821
146,263 146,362 5,254 4,779 4,304 3,829
146,363 146,462 5,262 4,787 4,312 3,837
146,463 146,562 5,270 4,795 4,320 3,845
146,563 146,662 5,278 4,803 4,328 3,853
146,663 146,762 5,286 4,811 4,336 3,861
146,763 146,862 5,294 4,819 4,344 3,869
146,863 146,962 5,302 4,827 4,352 3,877
146,963 147,062 5,310 4,835 4,360 3,885
147,063 147,162 5,318 4,843 4,368 3,893
147,163 147,262 5,326 4,851 4,376 3,901
147,263 147,362 5,334 4,859 4,384 3,909
147,363 147,462 5,342 4,867 4,392 3,917
147,463 147,562 5,350 4,875 4,400 3,925
147,563 147,662 5,358 4,883 4,408 3,933
147,663 147,762 5,366 4,891 4,416 3,941
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
147,763 147,862 5,374 4,899 4,424 3,949
147,863 147,962 5,382 4,907 4,432 3,957
147,963 148,062 5,390 4,915 4,440 3,965
148,063 148,162 5,398 4,923 4,448 3,973
148,163 148,262 5,406 4,931 4,456 3,981
148,263 148,362 5,414 4,939 4,464 3,989
148,363 148,462 5,422 4,947 4,472 3,997
148,463 148,562 5,430 4,955 4,480 4,005
148,563 148,662 5,438 4,963 4,488 4,013
148,663 148,762 5,446 4,971 4,496 4,021
148,763 148,862 5,454 4,979 4,504 4,029
148,863 148,962 5,462 4,987 4,512 4,037
148,963 149,062 5,470 4,995 4,520 4,045
149,063 149,162 5,478 5,003 4,528 4,053
149,163 149,262 5,486 5,011 4,536 4,061
149,263 149,362 5,494 5,019 4,544 4,069
149,363 149,462 5,502 5,027 4,552 4,077
149,463 149,562 5,510 5,035 4,560 4,085
149,563 149,662 5,518 5,043 4,568 4,093
149,663 149,762 5,526 5,051 4,576 4,101
149,763 149,862 5,534 5,059 4,584 4,109
149,863 149,962 5,542 5,067 4,592 4,117
149,963 150,062 5,550 5,075 4,600 4,125
150,063 150,162 5,558 5,083 4,608 4,133
150,163 150,262 5,566 5,091 4,616 4,141
150,263 150,362 5,574 5,099 4,624 4,149
150,363 150,462 5,582 5,107 4,632 4,157
150,463 150,562 5,590 5,115 4,640 4,165
150,563 150,662 5,598 5,123 4,648 4,173
150,663 150,762 5,606 5,131 4,656 4,181
150,763 150,862 5,614 5,139 4,664 4,189
150,863 150,962 5,622 5,147 4,672 4,197
150,963 151,062 5,630 5,155 4,680 4,205
151,063 151,162 5,638 5,163 4,688 4,213
151,163 151,262 5,646 5,171 4,696 4,221
151,263 151,362 5,654 5,179 4,704 4,229
151,363 151,462 5,662 5,187 4,712 4,237
151,463 151,562 5,670 5,195 4,720 4,245
151,563 151,662 5,678 5,203 4,728 4,253
151,663 151,762 5,686 5,211 4,736 4,261
151,763 151,862 5,694 5,219 4,744 4,269
151,863 151,962 5,702 5,227 4,752 4,277
151,963 152,062 5,710 5,235 4,760 4,285
152,063 152,162 5,718 5,243 4,768 4,293
152,163 152,262 5,726 5,251 4,776 4,301
152,263 152,362 5,734 5,259 4,784 4,309
152,363 152,462 5,742 5,267 4,792 4,317
152,463 152,562 5,750 5,275 4,800 4,325
152,563 152,662 5,758 5,283 4,808 4,333
152,663 152,762 5,766 5,291 4,816 4,341
152,763 152,862 5,774 5,299 4,824 4,349
152,863 152,962 5,782 5,307 4,832 4,357
152,963 153,062 5,790 5,315 4,840 4,365
153,063 153,162 5,798 5,323 4,848 4,373
153,163 153,262 5,806 5,331 4,856 4,381

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 36 Form 540 2EZ Tax Booklet 2025
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
153,263 153,362 5,814 5,339 4,864 4,389
153,363 153,462 5,822 5,347 4,872 4,397
153,463 153,562 5,830 5,355 4,880 4,405
153,563 153,662 5,838 5,363 4,888 4,413
153,663 153,762 5,846 5,371 4,896 4,421
153,763 153,862 5,854 5,379 4,904 4,429
153,863 153,962 5,862 5,387 4,912 4,437
153,963 154,062 5,870 5,395 4,920 4,445
154,063 154,162 5,878 5,403 4,928 4,453
154,163 154,262 5,886 5,411 4,936 4,461
154,263 154,362 5,894 5,419 4,944 4,469
154,363 154,462 5,902 5,427 4,952 4,477
154,463 154,562 5,910 5,435 4,960 4,485
154,563 154,662 5,918 5,443 4,968 4,493
154,663 154,762 5,926 5,451 4,976 4,501
154,763 154,862 5,934 5,459 4,984 4,509
154,863 154,962 5,942 5,467 4,992 4,517
154,963 155,062 5,950 5,475 5,000 4,525
155,063 155,162 5,958 5,483 5,008 4,533
155,163 155,262 5,966 5,491 5,016 4,541
155,263 155,362 5,974 5,499 5,024 4,549
155,363 155,462 5,982 5,507 5,032 4,557
155,463 155,562 5,990 5,515 5,040 4,565
155,563 155,662 5,998 5,523 5,048 4,573
155,663 155,762 6,006 5,531 5,056 4,581
155,763 155,862 6,014 5,539 5,064 4,589
155,863 155,962 6,022 5,547 5,072 4,597
155,963 156,062 6,030 5,555 5,080 4,605
156,063 156,162 6,038 5,563 5,088 4,613
156,163 156,262 6,046 5,571 5,096 4,621
156,263 156,362 6,054 5,579 5,104 4,629
156,363 156,462 6,062 5,587 5,112 4,637
156,463 156,562 6,070 5,595 5,120 4,645
156,563 156,662 6,078 5,603 5,128 4,653
156,663 156,762 6,086 5,611 5,136 4,661
156,763 156,862 6,094 5,619 5,144 4,669
156,863 156,962 6,103 5,628 5,153 4,678
156,963 157,062 6,112 5,637 5,162 4,687
157,063 157,162 6,121 5,646 5,171 4,696
157,163 157,262 6,131 5,656 5,181 4,706
157,263 157,362 6,140 5,665 5,190 4,715
157,363 157,462 6,149 5,674 5,199 4,724
157,463 157,562 6,159 5,684 5,209 4,734
157,563 157,662 6,168 5,693 5,218 4,743
157,663 157,762 6,177 5,702 5,227 4,752
157,763 157,862 6,186 5,711 5,236 4,761
157,863 157,962 6,196 5,721 5,246 4,771
157,963 158,062 6,205 5,730 5,255 4,780
158,063 158,162 6,214 5,739 5,264 4,789
158,163 158,262 6,224 5,749 5,274 4,799
158,263 158,362 6,233 5,758 5,283 4,808
158,363 158,462 6,242 5,767 5,292 4,817
158,463 158,562 6,252 5,777 5,302 4,827
158,563 158,662 6,261 5,786 5,311 4,836
158,663 158,762 6,270 5,795 5,320 4,845
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
158,763 158,862 6,279 5,804 5,329 4,854
158,863 158,962 6,289 5,814 5,339 4,864
158,963 159,062 6,298 5,823 5,348 4,873
159,063 159,162 6,307 5,832 5,357 4,882
159,163 159,262 6,317 5,842 5,367 4,892
159,263 159,362 6,326 5,851 5,376 4,901
159,363 159,462 6,335 5,860 5,385 4,910
159,463 159,562 6,345 5,870 5,395 4,920
159,563 159,662 6,354 5,879 5,404 4,929
159,663 159,762 6,363 5,888 5,413 4,938
159,763 159,862 6,372 5,897 5,422 4,947
159,863 159,962 6,382 5,907 5,432 4,957
159,963 160,062 6,391 5,916 5,441 4,966
160,063 160,162 6,400 5,925 5,450 4,975
160,163 160,262 6,410 5,935 5,460 4,985
160,263 160,362 6,419 5,944 5,469 4,994
160,363 160,462 6,428 5,953 5,478 5,003
160,463 160,562 6,438 5,963 5,488 5,013
160,563 160,662 6,447 5,972 5,497 5,022
160,663 160,762 6,456 5,981 5,506 5,031
160,763 160,862 6,465 5,990 5,515 5,040
160,863 160,962 6,475 6,000 5,525 5,050
160,963 161,062 6,484 6,009 5,534 5,059
161,063 161,162 6,493 6,018 5,543 5,068
161,163 161,262 6,503 6,028 5,553 5,078
161,263 161,362 6,512 6,037 5,562 5,087
161,363 161,462 6,521 6,046 5,571 5,096
161,463 161,562 6,531 6,056 5,581 5,106
161,563 161,662 6,540 6,065 5,590 5,115
161,663 161,762 6,549 6,074 5,599 5,124
161,763 161,862 6,558 6,083 5,608 5,133
161,863 161,962 6,568 6,093 5,618 5,143
161,963 162,062 6,577 6,102 5,627 5,152
162,063 162,162 6,586 6,111 5,636 5,161
162,163 162,262 6,596 6,121 5,646 5,171
162,263 162,362 6,605 6,130 5,655 5,180
162,363 162,462 6,614 6,139 5,664 5,189
162,463 162,562 6,624 6,149 5,674 5,199
162,563 162,662 6,633 6,158 5,683 5,208
162,663 162,762 6,642 6,167 5,692 5,217
162,763 162,862 6,651 6,176 5,701 5,226
162,863 162,962 6,661 6,186 5,711 5,236
162,963 163,062 6,670 6,195 5,720 5,245
163,063 163,162 6,679 6,204 5,729 5,254
163,163 163,262 6,689 6,214 5,739 5,264
163,263 163,362 6,698 6,223 5,748 5,273
163,363 163,462 6,707 6,232 5,757 5,282
163,463 163,562 6,717 6,242 5,767 5,292
163,563 163,662 6,726 6,251 5,776 5,301
163,663 163,762 6,735 6,260 5,785 5,310
163,763 163,862 6,744 6,269 5,794 5,319
163,863 163,962 6,754 6,279 5,804 5,329
163,963 164,062 6,763 6,288 5,813 5,338
164,063 164,162 6,772 6,297 5,822 5,347
164,163 164,262 6,782 6,307 5,832 5,357
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
164,263 164,362 6,791 6,316 5,841 5,366
164,363 164,462 6,800 6,325 5,850 5,375
164,463 164,562 6,810 6,335 5,860 5,385
164,563 164,662 6,819 6,344 5,869 5,394
164,663 164,762 6,828 6,353 5,878 5,403
164,763 164,862 6,837 6,362 5,887 5,412
164,863 164,962 6,847 6,372 5,897 5,422
164,963 165,062 6,856 6,381 5,906 5,431
165,063 165,162 6,865 6,390 5,915 5,440
165,163 165,262 6,875 6,400 5,925 5,450
165,263 165,362 6,884 6,409 5,934 5,459
165,363 165,462 6,893 6,418 5,943 5,468
165,463 165,562 6,903 6,428 5,953 5,478
165,563 165,662 6,912 6,437 5,962 5,487
165,663 165,762 6,921 6,446 5,971 5,496
165,763 165,862 6,930 6,455 5,980 5,505
165,863 165,962 6,940 6,465 5,990 5,515
165,963 166,062 6,949 6,474 5,999 5,524
166,063 166,162 6,958 6,483 6,008 5,533
166,163 166,262 6,968 6,493 6,018 5,543
166,263 166,362 6,977 6,502 6,027 5,552
166,363 166,462 6,986 6,511 6,036 5,561
166,463 166,562 6,996 6,521 6,046 5,571
166,563 166,662 7,005 6,530 6,055 5,580
166,663 166,762 7,014 6,539 6,064 5,589
166,763 166,862 7,023 6,548 6,073 5,598
166,863 166,962 7,033 6,558 6,083 5,608
166,963 167,062 7,042 6,567 6,092 5,617
167,063 167,162 7,051 6,576 6,101 5,626
167,163 167,262 7,061 6,586 6,111 5,636
167,263 167,362 7,070 6,595 6,120 5,645
167,363 167,462 7,079 6,604 6,129 5,654
167,463 167,562 7,089 6,614 6,139 5,664
167,563 167,662 7,098 6,623 6,148 5,673
167,663 167,762 7,107 6,632 6,157 5,682
167,763 167,862 7,116 6,641 6,166 5,691
167,863 167,962 7,126 6,651 6,176 5,701
167,963 168,062 7,135 6,660 6,185 5,710
168,063 168,162 7,144 6,669 6,194 5,719
168,163 168,262 7,154 6,679 6,204 5,729
168,263 168,362 7,163 6,688 6,213 5,738
168,363 168,462 7,172 6,697 6,222 5,747
168,463 168,562 7,182 6,707 6,232 5,757
168,563 168,662 7,191 6,716 6,241 5,766
168,663 168,762 7,200 6,725 6,250 5,775
168,763 168,862 7,209 6,734 6,259 5,784
168,863 168,962 7,219 6,744 6,269 5,794
168,963 169,062 7,228 6,753 6,278 5,803
169,063 169,162 7,237 6,762 6,287 5,812
169,163 169,262 7,247 6,772 6,297 5,822
169,263 169,362 7,256 6,781 6,306 5,831
169,363 169,462 7,265 6,790 6,315 5,840
169,463 169,562 7,275 6,800 6,325 5,850
169,563 169,662 7,284 6,809 6,334 5,859
169,663 169,762 7,293 6,818 6,343 5,868

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2025 Page 37
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
169,763 169,862 7,302 6,827 6,352 5,877
169,863 169,962 7,312 6,837 6,362 5,887
169,963 170,062 7,321 6,846 6,371 5,896
170,063 170,162 7,330 6,855 6,380 5,905
170,163 170,262 7,340 6,865 6,390 5,915
170,263 170,362 7,349 6,874 6,399 5,924
170,363 170,462 7,358 6,883 6,408 5,933
170,463 170,562 7,368 6,893 6,418 5,943
170,563 170,662 7,377 6,902 6,427 5,952
170,663 170,762 7,386 6,911 6,436 5,961
170,763 170,862 7,395 6,920 6,445 5,970
170,863 170,962 7,405 6,930 6,455 5,980
170,963 171,062 7,414 6,939 6,464 5,989
171,063 171,162 7,423 6,948 6,473 5,998
171,163 171,262 7,433 6,958 6,483 6,008
171,263 171,362 7,442 6,967 6,492 6,017
171,363 171,462 7,451 6,976 6,501 6,026
171,463 171,562 7,461 6,986 6,511 6,036
171,563 171,662 7,470 6,995 6,520 6,045
171,663 171,762 7,479 7,004 6,529 6,054
171,763 171,862 7,488 7,013 6,538 6,063
171,863 171,962 7,498 7,023 6,548 6,073
171,963 172,062 7,507 7,032 6,557 6,082
172,063 172,162 7,516 7,041 6,566 6,091
172,163 172,262 7,526 7,051 6,576 6,101
172,263 172,362 7,535 7,060 6,585 6,110
172,363 172,462 7,544 7,069 6,594 6,119
172,463 172,562 7,554 7,079 6,604 6,129
172,563 172,662 7,563 7,088 6,613 6,138
172,663 172,762 7,572 7,097 6,622 6,147
172,763 172,862 7,581 7,106 6,631 6,156
172,863 172,962 7,591 7,116 6,641 6,166
172,963 173,062 7,600 7,125 6,650 6,175
173,063 173,162 7,609 7,134 6,659 6,184
173,163 173,262 7,619 7,144 6,669 6,194
173,263 173,362 7,628 7,153 6,678 6,203
173,363 173,462 7,637 7,162 6,687 6,212
173,463 173,562 7,647 7,172 6,697 6,222
173,563 173,662 7,656 7,181 6,706 6,231
173,663 173,762 7,665 7,190 6,715 6,240
173,763 173,862 7,674 7,199 6,724 6,249
173,863 173,962 7,684 7,209 6,734 6,259
173,963 174,062 7,693 7,218 6,743 6,268
174,063 174,162 7,702 7,227 6,752 6,277
174,163 174,262 7,712 7,237 6,762 6,287
174,263 174,362 7,721 7,246 6,771 6,296
174,363 174,462 7,730 7,255 6,780 6,305
174,463 174,562 7,740 7,265 6,790 6,315
174,563 174,662 7,749 7,274 6,799 6,324
174,663 174,762 7,758 7,283 6,808 6,333
174,763 174,862 7,767 7,292 6,817 6,342
174,863 174,962 7,777 7,302 6,827 6,352
174,963 175,062 7,786 7,311 6,836 6,361
175,063 175,162 7,795 7,320 6,845 6,370
175,163 175,262 7,805 7,330 6,855 6,380
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
175,263 175,362 7,814 7,339 6,864 6,389
175,363 175,462 7,823 7,348 6,873 6,398
175,463 175,562 7,833 7,358 6,883 6,408
175,563 175,662 7,842 7,367 6,892 6,417
175,663 175,762 7,851 7,376 6,901 6,426
175,763 175,862 7,860 7,385 6,910 6,435
175,863 175,962 7,870 7,395 6,920 6,445
175,963 176,062 7,879 7,404 6,929 6,454
176,063 176,162 7,888 7,413 6,938 6,463
176,163 176,262 7,898 7,423 6,948 6,473
176,263 176,362 7,907 7,432 6,957 6,482
176,363 176,462 7,916 7,441 6,966 6,491
176,463 176,562 7,926 7,451 6,976 6,501
176,563 176,662 7,935 7,460 6,985 6,510
176,663 176,762 7,944 7,469 6,994 6,519
176,763 176,862 7,953 7,478 7,003 6,528
176,863 176,962 7,963 7,488 7,013 6,538
176,963 177,062 7,972 7,497 7,022 6,547
177,063 177,162 7,981 7,506 7,031 6,556
177,163 177,262 7,991 7,516 7,041 6,566
177,263 177,362 8,000 7,525 7,050 6,575
177,363 177,462 8,009 7,534 7,059 6,584
177,463 177,562 8,019 7,544 7,069 6,594
177,563 177,662 8,028 7,553 7,078 6,603
177,663 177,762 8,037 7,562 7,087 6,612
177,763 177,862 8,046 7,571 7,096 6,621
177,863 177,962 8,056 7,581 7,106 6,631
177,963 178,062 8,065 7,590 7,115 6,640
178,063 178,162 8,074 7,599 7,124 6,649
178,163 178,262 8,084 7,609 7,134 6,659
178,263 178,362 8,093 7,618 7,143 6,668
178,363 178,462 8,102 7,627 7,152 6,677
178,463 178,562 8,112 7,637 7,162 6,687
178,563 178,662 8,121 7,646 7,171 6,696
178,663 178,762 8,130 7,655 7,180 6,705
178,763 178,862 8,139 7,664 7,189 6,714
178,863 178,962 8,149 7,674 7,199 6,724
178,963 179,062 8,158 7,683 7,208 6,733
179,063 179,162 8,167 7,692 7,217 6,742
179,163 179,262 8,177 7,702 7,227 6,752
179,263 179,362 8,186 7,711 7,236 6,761
179,363 179,462 8,195 7,720 7,245 6,770
179,463 179,562 8,205 7,730 7,255 6,780
179,563 179,662 8,214 7,739 7,264 6,789
179,663 179,762 8,223 7,748 7,273 6,798
179,763 179,862 8,232 7,757 7,282 6,807
179,863 179,962 8,242 7,767 7,292 6,817
179,963 180,062 8,251 7,776 7,301 6,826
180,063 180,162 8,260 7,785 7,310 6,835
180,163 180,262 8,270 7,795 7,320 6,845
180,263 180,362 8,279 7,804 7,329 6,854
180,363 180,462 8,288 7,813 7,338 6,863
180,463 180,562 8,298 7,823 7,348 6,873
180,563 180,662 8,307 7,832 7,357 6,882
180,663 180,762 8,316 7,841 7,366 6,891
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
180,763 180,862 8,325 7,850 7,375 6,900
180,863 180,962 8,335 7,860 7,385 6,910
180,963 181,062 8,344 7,869 7,394 6,919
181,063 181,162 8,353 7,878 7,403 6,928
181,163 181,262 8,363 7,888 7,413 6,938
181,263 181,362 8,372 7,897 7,422 6,947
181,363 181,462 8,381 7,906 7,431 6,956
181,463 181,562 8,391 7,916 7,441 6,966
181,563 181,662 8,400 7,925 7,450 6,975
181,663 181,762 8,409 7,934 7,459 6,984
181,763 181,862 8,418 7,943 7,468 6,993
181,863 181,962 8,428 7,953 7,478 7,003
181,963 182,062 8,437 7,962 7,487 7,012
182,063 182,162 8,446 7,971 7,496 7,021
182,163 182,262 8,456 7,981 7,506 7,031
182,263 182,362 8,465 7,990 7,515 7,040
182,363 182,462 8,474 7,999 7,524 7,049
182,463 182,562 8,484 8,009 7,534 7,059
182,563 182,662 8,493 8,018 7,543 7,068
182,663 182,762 8,502 8,027 7,552 7,077
182,763 182,862 8,511 8,036 7,561 7,086
182,863 182,962 8,521 8,046 7,571 7,096
182,963 183,062 8,530 8,055 7,580 7,105
183,063 183,162 8,539 8,064 7,589 7,114
183,163 183,262 8,549 8,074 7,599 7,124
183,263 183,362 8,558 8,083 7,608 7,133
183,363 183,462 8,567 8,092 7,617 7,142
183,463 183,562 8,577 8,102 7,627 7,152
183,563 183,662 8,586 8,111 7,636 7,161
183,663 183,762 8,595 8,120 7,645 7,170
183,763 183,862 8,604 8,129 7,654 7,179
183,863 183,962 8,614 8,139 7,664 7,189
183,963 184,062 8,623 8,148 7,673 7,198
184,063 184,162 8,632 8,157 7,682 7,207
184,163 184,262 8,642 8,167 7,692 7,217
184,263 184,362 8,651 8,176 7,701 7,226
184,363 184,462 8,660 8,185 7,710 7,235
184,463 184,562 8,670 8,195 7,720 7,245
184,563 184,662 8,679 8,204 7,729 7,254
184,663 184,762 8,688 8,213 7,738 7,263
184,763 184,862 8,697 8,222 7,747 7,272
184,863 184,962 8,707 8,232 7,757 7,282
184,963 185,062 8,716 8,241 7,766 7,291
185,063 185,162 8,725 8,250 7,775 7,300
185,163 185,262 8,735 8,260 7,785 7,310
185,263 185,362 8,744 8,269 7,794 7,319
185,363 185,462 8,753 8,278 7,803 7,328
185,463 185,562 8,763 8,288 7,813 7,338
185,563 185,662 8,772 8,297 7,822 7,347
185,663 185,762 8,781 8,306 7,831 7,356
185,763 185,862 8,790 8,315 7,840 7,365
185,863 185,962 8,800 8,325 7,850 7,375
185,963 186,062 8,809 8,334 7,859 7,384
186,063 186,162 8,818 8,343 7,868 7,393
186,163 186,262 8,828 8,353 7,878 7,403

This table gives you credit of $11,412 for your standard deduction, $306 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Married/RDP Filing Jointly or Qualifying Surviving Spouse/RDP
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 38 Form 540 2EZ Tax Booklet 2025
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
186,263 186,362 8,837 8,362 7,887 7,412
186,363 186,462 8,846 8,371 7,896 7,421
186,463 186,562 8,856 8,381 7,906 7,431
186,563 186,662 8,865 8,390 7,915 7,440
186,663 186,762 8,874 8,399 7,924 7,449
186,763 186,862 8,883 8,408 7,933 7,458
186,863 186,962 8,893 8,418 7,943 7,468
186,963 187,062 8,902 8,427 7,952 7,477
187,063 187,162 8,911 8,436 7,961 7,486
187,163 187,262 8,921 8,446 7,971 7,496
187,263 187,362 8,930 8,455 7,980 7,505
187,363 187,462 8,939 8,464 7,989 7,514
187,463 187,562 8,949 8,474 7,999 7,524
187,563 187,662 8,958 8,483 8,008 7,533
187,663 187,762 8,967 8,492 8,017 7,542
187,763 187,862 8,976 8,501 8,026 7,551
187,863 187,962 8,986 8,511 8,036 7,561
187,963 188,062 8,995 8,520 8,045 7,570
188,063 188,162 9,004 8,529 8,054 7,579
188,163 188,262 9,014 8,539 8,064 7,589
188,263 188,362 9,023 8,548 8,073 7,598
188,363 188,462 9,032 8,557 8,082 7,607
188,463 188,562 9,042 8,567 8,092 7,617
188,563 188,662 9,051 8,576 8,101 7,626
188,663 188,762 9,060 8,585 8,110 7,635
188,763 188,862 9,069 8,594 8,119 7,644
188,863 188,962 9,079 8,604 8,129 7,654
188,963 189,062 9,088 8,613 8,138 7,663
189,063 189,162 9,097 8,622 8,147 7,672
189,163 189,262 9,107 8,632 8,157 7,682
189,263 189,362 9,116 8,641 8,166 7,691
189,363 189,462 9,125 8,650 8,175 7,700
189,463 189,562 9,135 8,660 8,185 7,710
189,563 189,662 9,144 8,669 8,194 7,719
189,663 189,762 9,153 8,678 8,203 7,728
189,763 189,862 9,162 8,687 8,212 7,737
189,863 189,962 9,172 8,697 8,222 7,747
189,963 190,062 9,181 8,706 8,231 7,756
190,063 190,162 9,190 8,715 8,240 7,765
190,163 190,262 9,200 8,725 8,250 7,775
190,263 190,362 9,209 8,734 8,259 7,784
190,363 190,462 9,218 8,743 8,268 7,793
190,463 190,562 9,228 8,753 8,278 7,803
190,563 190,662 9,237 8,762 8,287 7,812
190,663 190,762 9,246 8,771 8,296 7,821
190,763 190,862 9,255 8,780 8,305 7,830
190,863 190,962 9,265 8,790 8,315 7,840
190,963 191,062 9,274 8,799 8,324 7,849
191,063 191,162 9,283 8,808 8,333 7,858
191,163 191,262 9,293 8,818 8,343 7,868
191,263 191,362 9,302 8,827 8,352 7,877
191,363 191,462 9,311 8,836 8,361 7,886
191,463 191,562 9,321 8,846 8,371 7,896
191,563 191,662 9,330 8,855 8,380 7,905
191,663 191,762 9,339 8,864 8,389 7,914
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
191,763 191,862 9,348 8,873 8,398 7,923
191,863 191,962 9,358 8,883 8,408 7,933
191,963 192,062 9,367 8,892 8,417 7,942
192,063 192,162 9,376 8,901 8,426 7,951
192,163 192,262 9,386 8,911 8,436 7,961
192,263 192,362 9,395 8,920 8,445 7,970
192,363 192,462 9,404 8,929 8,454 7,979
192,463 192,562 9,414 8,939 8,464 7,989
192,563 192,662 9,423 8,948 8,473 7,998
192,663 192,762 9,432 8,957 8,482 8,007
192,763 192,862 9,441 8,966 8,491 8,016
192,863 192,962 9,451 8,976 8,501 8,026
192,963 193,062 9,460 8,985 8,510 8,035
193,063 193,162 9,469 8,994 8,519 8,044
193,163 193,262 9,479 9,004 8,529 8,054
193,263 193,362 9,488 9,013 8,538 8,063
193,363 193,462 9,497 9,022 8,547 8,072
193,463 193,562 9,507 9,032 8,557 8,082
193,563 193,662 9,516 9,041 8,566 8,091
193,663 193,762 9,525 9,050 8,575 8,100
193,763 193,862 9,534 9,059 8,584 8,109
193,863 193,962 9,544 9,069 8,594 8,119
193,963 194,062 9,553 9,078 8,603 8,128
194,063 194,162 9,562 9,087 8,612 8,137
194,163 194,262 9,572 9,097 8,622 8,147
194,263 194,362 9,581 9,106 8,631 8,156
194,363 194,462 9,590 9,115 8,640 8,165
194,463 194,562 9,600 9,125 8,650 8,175
194,563 194,662 9,609 9,134 8,659 8,184
194,663 194,762 9,618 9,143 8,668 8,193
194,763 194,862 9,627 9,152 8,677 8,202
194,863 194,962 9,637 9,162 8,687 8,212
194,963 195,062 9,646 9,171 8,696 8,221
195,063 195,162 9,655 9,180 8,705 8,230
195,163 195,262 9,665 9,190 8,715 8,240
195,263 195,362 9,674 9,199 8,724 8,249
195,363 195,462 9,683 9,208 8,733 8,258
195,463 195,562 9,693 9,218 8,743 8,268
195,563 195,662 9,702 9,227 8,752 8,277
195,663 195,762 9,711 9,236 8,761 8,286
195,763 195,862 9,720 9,245 8,770 8,295
195,863 195,962 9,730 9,255 8,780 8,305
195,963 196,062 9,739 9,264 8,789 8,314
196,063 196,162 9,748 9,273 8,798 8,323
196,163 196,262 9,758 9,283 8,808 8,333
196,263 196,362 9,767 9,292 8,817 8,342
196,363 196,462 9,776 9,301 8,826 8,351
196,463 196,562 9,786 9,311 8,836 8,361
196,563 196,662 9,795 9,320 8,845 8,370
196,663 196,762 9,804 9,329 8,854 8,379
196,763 196,862 9,813 9,338 8,863 8,388
196,863 196,962 9,823 9,348 8,873 8,398
196,963 197,062 9,832 9,357 8,882 8,407
197,063 197,162 9,841 9,366 8,891 8,416
197,163 197,262 9,851 9,376 8,901 8,426
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
197,263 197,362 9,860 9,385 8,910 8,435
197,363 197,462 9,869 9,394 8,919 8,444
197,463 197,562 9,879 9,404 8,929 8,454
197,563 197,662 9,888 9,413 8,938 8,463
197,663 197,762 9,897 9,422 8,947 8,472
197,763 197,862 9,906 9,431 8,956 8,481
197,863 197,962 9,916 9,441 8,966 8,491
197,963 198,062 9,925 9,450 8,975 8,500
198,063 198,162 9,934 9,459 8,984 8,509
198,163 198,262 9,944 9,469 8,994 8,519
198,263 198,362 9,953 9,478 9,003 8,528
198,363 198,462 9,962 9,487 9,012 8,537
198,463 198,562 9,972 9,497 9,022 8,547
198,563 198,662 9,981 9,506 9,031 8,556
198,663 198,762 9,990 9,515 9,040 8,565
198,763 198,862 9,999 9,524 9,049 8,574
198,863 198,962 10,009 9,534 9,059 8,584
198,963 199,062 10,018 9,543 9,068 8,593
199,063 199,162 10,027 9,552 9,077 8,602
199,163 199,262 10,037 9,562 9,087 8,612
199,263 199,362 10,046 9,571 9,096 8,621
199,363 199,462 10,055 9,580 9,105 8,630
199,463 199,562 10,065 9,590 9,115 8,640
199,563 199,662 10,074 9,599 9,124 8,649
199,663 199,762 10,083 9,608 9,133 8,658
199,763 199,862 10,092 9,617 9,142 8,667
199,863 199,962 10,102 9,627 9,152 8,677
199,963 200,000 10,111 9,636 9,161 8,686
IF YOUR INCOME IS OVER $200,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e-file. Go to ftb.ca.gov

Form 540 2EZ Tax Booklet 2025 Page 39

# THIS PAGE INTENTIONALLY LEFT BLANK

Visit our website: ftb.ca.gov

Page 40 Form 540 2EZ Tax Booklet 2025
This table gives you credit of $11,412 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

Continued on next page.
2025 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
0 26,762 0 0 0 0
26,763 26,862 1 0 0 0
26,863 26,962 2 0 0 0
26,963 27,062 3 0 0 0
27,063 27,162 4 0 0 0
27,163 27,262 5 0 0 0
27,263 27,362 6 0 0 0
27,363 27,462 7 0 0 0
27,463 27,562 8 0 0 0
27,563 27,662 9 0 0 0
27,663 27,762 10 0 0 0
27,763 27,862 11 0 0 0
27,863 27,962 12 0 0 0
27,963 28,062 13 0 0 0
28,063 28,162 14 0 0 0
28,163 28,262 15 0 0 0
28,263 28,362 16 0 0 0
28,363 28,462 17 0 0 0
28,463 28,562 18 0 0 0
28,563 28,662 19 0 0 0
28,663 28,762 20 0 0 0
28,763 28,862 21 0 0 0
28,863 28,962 22 0 0 0
28,963 29,062 23 0 0 0
29,063 29,162 24 0 0 0
29,163 29,262 25 0 0 0
29,263 29,362 26 0 0 0
29,363 29,462 27 0 0 0
29,463 29,562 28 0 0 0
29,563 29,662 29 0 0 0
29,663 29,762 30 0 0 0
29,763 29,862 31 0 0 0
29,863 29,962 32 0 0 0
29,963 30,062 33 0 0 0
30,063 30,162 34 0 0 0
30,163 30,262 35 0 0 0
30,263 30,362 36 0 0 0
30,363 30,462 37 0 0 0
30,463 30,562 38 0 0 0
30,563 30,662 39 0 0 0
30,663 30,762 40 0 0 0
30,763 30,862 41 0 0 0
30,863 30,962 42 0 0 0
30,963 31,062 43 0 0 0
31,063 31,162 44 0 0 0
31,163 31,262 45 0 0 0
31,263 31,362 46 0 0 0
31,363 31,462 47 0 0 0
31,463 31,562 48 0 0 0
31,563 31,662 49 0 0 0
31,663 31,762 50 0 0 0
31,763 31,862 51 0 0 0
31,863 31,962 52 0 0 0
31,963 32,062 53 0 0 0
32,063 32,162 54 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
32,163 32,262 55 0 0 0
32,263 32,362 56 0 0 0
32,363 32,462 57 0 0 0
32,463 32,562 58 0 0 0
32,563 32,662 59 0 0 0
32,663 32,762 60 0 0 0
32,763 32,862 61 0 0 0
32,863 32,962 62 0 0 0
32,963 33,062 63 0 0 0
33,063 33,162 64 0 0 0
33,163 33,262 65 0 0 0
33,263 33,362 66 0 0 0
33,363 33,462 67 0 0 0
33,463 33,562 68 0 0 0
33,563 33,662 69 0 0 0
33,663 33,762 71 0 0 0
33,763 33,862 73 0 0 0
33,863 33,962 75 0 0 0
33,963 34,062 77 0 0 0
34,063 34,162 79 0 0 0
34,163 34,262 81 0 0 0
34,263 34,362 83 0 0 0
34,363 34,462 85 0 0 0
34,463 34,562 87 0 0 0
34,563 34,662 89 0 0 0
34,663 34,762 91 0 0 0
34,763 34,862 93 0 0 0
34,863 34,962 95 0 0 0
34,963 35,062 97 0 0 0
35,063 35,162 99 0 0 0
35,163 35,262 101 0 0 0
35,263 35,362 103 0 0 0
35,363 35,462 105 0 0 0
35,463 35,562 107 0 0 0
35,563 35,662 109 0 0 0
35,663 35,762 111 0 0 0
35,763 35,862 113 0 0 0
35,863 35,962 115 0 0 0
35,963 36,062 117 0 0 0
36,063 36,162 119 0 0 0
36,163 36,262 121 0 0 0
36,263 36,362 123 0 0 0
36,363 36,462 125 0 0 0
36,463 36,562 127 0 0 0
36,563 36,662 129 0 0 0
36,663 36,762 131 0 0 0
36,763 36,862 133 0 0 0
36,863 36,962 135 0 0 0
36,963 37,062 137 0 0 0
37,063 37,162 139 0 0 0
37,163 37,262 141 0 0 0
37,263 37,362 143 0 0 0
37,363 37,462 145 0 0 0
37,463 37,562 147 0 0 0
37,563 37,662 149 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
37,663 37,762 151 0 0 0
37,763 37,862 153 0 0 0
37,863 37,962 155 0 0 0
37,963 38,062 157 0 0 0
38,063 38,162 159 0 0 0
38,163 38,262 161 0 0 0
38,263 38,362 163 0 0 0
38,363 38,462 165 0 0 0
38,463 38,562 167 0 0 0
38,563 38,662 169 0 0 0
38,663 38,762 171 0 0 0
38,763 38,862 173 0 0 0
38,863 38,962 175 0 0 0
38,963 39,062 177 0 0 0
39,063 39,162 179 0 0 0
39,163 39,262 181 0 0 0
39,263 39,362 183 0 0 0
39,363 39,462 185 0 0 0
39,463 39,562 187 0 0 0
39,563 39,662 189 0 0 0
39,663 39,762 191 0 0 0
39,763 39,862 193 0 0 0
39,863 39,962 195 0 0 0
39,963 40,062 197 0 0 0
40,063 40,162 199 0 0 0
40,163 40,262 201 0 0 0
40,263 40,362 203 0 0 0
40,363 40,462 205 0 0 0
40,463 40,562 207 0 0 0
40,563 40,662 209 0 0 0
40,663 40,762 211 0 0 0
40,763 40,862 213 0 0 0
40,863 40,962 215 0 0 0
40,963 41,062 217 0 0 0
41,063 41,162 219 0 0 0
41,163 41,262 221 0 0 0
41,263 41,362 223 0 0 0
41,363 41,462 225 0 0 0
41,463 41,562 227 0 0 0
41,563 41,662 229 0 0 0
41,663 41,762 231 0 0 0
41,763 41,862 233 0 0 0
41,863 41,962 235 0 0 0
41,963 42,062 237 0 0 0
42,063 42,162 239 0 0 0
42,163 42,262 241 0 0 0
42,263 42,362 243 0 0 0
42,363 42,462 245 0 0 0
42,463 42,562 247 0 0 0
42,563 42,662 249 0 0 0
42,663 42,762 251 0 0 0
42,763 42,862 253 0 0 0
42,863 42,962 255 0 0 0
42,963 43,062 257 0 0 0
43,063 43,162 259 0 0 0

Form 540 2EZ Tax Booklet 2025 Page 41
Continued on next page.
This table gives you credit of $11,412 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
43,163 43,262 261 0 0 0
43,263 43,362 263 0 0 0
43,363 43,462 265 0 0 0
43,463 43,562 267 0 0 0
43,563 43,662 269 0 0 0
43,663 43,762 271 0 0 0
43,763 43,862 273 0 0 0
43,863 43,962 275 0 0 0
43,963 44,062 277 0 0 0
44,063 44,162 279 0 0 0
44,163 44,262 281 0 0 0
44,263 44,362 283 0 0 0
44,363 44,462 285 0 0 0
44,463 44,562 287 0 0 0
44,563 44,662 289 0 0 0
44,663 44,762 291 0 0 0
44,763 44,862 293 0 0 0
44,863 44,962 295 0 0 0
44,963 45,062 297 0 0 0
45,063 45,162 299 0 0 0
45,163 45,262 301 0 0 0
45,263 45,362 303 0 0 0
45,363 45,462 305 0 0 0
45,463 45,562 307 0 0 0
45,563 45,662 309 0 0 0
45,663 45,762 311 0 0 0
45,763 45,862 313 0 0 0
45,863 45,962 315 0 0 0
45,963 46,062 317 0 0 0
46,063 46,162 319 0 0 0
46,163 46,262 321 0 0 0
46,263 46,362 323 0 0 0
46,363 46,462 325 0 0 0
46,463 46,562 327 0 0 0
46,563 46,662 329 0 0 0
46,663 46,762 331 0 0 0
46,763 46,862 333 0 0 0
46,863 46,962 335 0 0 0
46,963 47,062 337 0 0 0
47,063 47,162 339 0 0 0
47,163 47,262 341 0 0 0
47,263 47,362 343 0 0 0
47,363 47,462 345 0 0 0
47,463 47,562 347 0 0 0
47,563 47,662 349 0 0 0
47,663 47,762 351 0 0 0
47,763 47,862 353 0 0 0
47,863 47,962 355 0 0 0
47,963 48,062 357 0 0 0
48,063 48,162 359 0 0 0
48,163 48,262 361 0 0 0
48,263 48,362 363 0 0 0
48,363 48,462 365 0 0 0
48,463 48,562 367 0 0 0
48,563 48,662 369 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
48,663 48,762 371 0 0 0
48,763 48,862 373 0 0 0
48,863 48,962 375 0 0 0
48,963 49,062 377 0 0 0
49,063 49,162 379 0 0 0
49,163 49,262 381 0 0 0
49,263 49,362 383 0 0 0
49,363 49,462 385 0 0 0
49,463 49,562 387 0 0 0
49,563 49,662 389 0 0 0
49,663 49,762 391 0 0 0
49,763 49,862 393 0 0 0
49,863 49,962 395 0 0 0
49,963 50,062 397 0 0 0
50,063 50,162 399 0 0 0
50,163 50,262 401 0 0 0
50,263 50,362 403 0 0 0
50,363 50,462 405 0 0 0
50,463 50,562 407 0 0 0
50,563 50,662 409 0 0 0
50,663 50,762 411 0 0 0
50,763 50,862 413 0 0 0
50,863 50,962 415 0 0 0
50,963 51,062 417 0 0 0
51,063 51,162 419 0 0 0
51,163 51,262 421 0 0 0
51,263 51,362 423 0 0 0
51,363 51,462 425 0 0 0
51,463 51,562 427 0 0 0
51,563 51,662 429 0 0 0
51,663 51,762 431 0 0 0
51,763 51,862 433 0 0 0
51,863 51,962 435 0 0 0
51,963 52,062 437 0 0 0
52,063 52,162 439 0 0 0
52,163 52,262 441 0 0 0
52,263 52,362 443 0 0 0
52,363 52,462 445 0 0 0
52,463 52,562 447 0 0 0
52,563 52,662 449 0 0 0
52,663 52,762 451 0 0 0
52,763 52,862 453 0 0 0
52,863 52,962 455 0 0 0
52,963 53,062 457 0 0 0
53,063 53,162 459 0 0 0
53,163 53,262 461 0 0 0
53,263 53,362 463 0 0 0
53,363 53,462 465 0 0 0
53,463 53,562 467 0 0 0
53,563 53,662 469 0 0 0
53,663 53,762 471 0 0 0
53,763 53,862 473 0 0 0
53,863 53,962 475 0 0 0
53,963 54,062 477 2 0 0
54,063 54,162 479 4 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
54,163 54,262 481 6 0 0
54,263 54,362 483 8 0 0
54,363 54,462 485 10 0 0
54,463 54,562 487 12 0 0
54,563 54,662 489 14 0 0
54,663 54,762 491 16 0 0
54,763 54,862 493 18 0 0
54,863 54,962 495 20 0 0
54,963 55,062 497 22 0 0
55,063 55,162 499 24 0 0
55,163 55,262 501 26 0 0
55,263 55,362 503 28 0 0
55,363 55,462 505 30 0 0
55,463 55,562 507 32 0 0
55,563 55,662 509 34 0 0
55,663 55,762 511 36 0 0
55,763 55,862 513 38 0 0
55,863 55,962 515 40 0 0
55,963 56,062 517 42 0 0
56,063 56,162 519 44 0 0
56,163 56,262 521 46 0 0
56,263 56,362 523 48 0 0
56,363 56,462 525 50 0 0
56,463 56,562 527 52 0 0
56,563 56,662 529 54 0 0
56,663 56,762 531 56 0 0
56,763 56,862 533 58 0 0
56,863 56,962 535 60 0 0
56,963 57,062 537 62 0 0
57,063 57,162 539 64 0 0
57,163 57,262 541 66 0 0
57,263 57,362 543 68 0 0
57,363 57,462 545 70 0 0
57,463 57,562 547 72 0 0
57,563 57,662 549 74 0 0
57,663 57,762 551 76 0 0
57,763 57,862 553 78 0 0
57,863 57,962 555 80 0 0
57,963 58,062 557 82 0 0
58,063 58,162 559 84 0 0
58,163 58,262 561 86 0 0
58,263 58,362 563 88 0 0
58,363 58,462 565 90 0 0
58,463 58,562 567 92 0 0
58,563 58,662 569 94 0 0
58,663 58,762 571 96 0 0
58,763 58,862 573 98 0 0
58,863 58,962 575 100 0 0
58,963 59,062 577 102 0 0
59,063 59,162 579 104 0 0
59,163 59,262 581 106 0 0
59,263 59,362 583 108 0 0
59,363 59,462 585 110 0 0
59,463 59,562 587 112 0 0
59,563 59,662 589 114 0 0

Page 42 Form 540 2EZ Tax Booklet 2025
Continued on next page.
This table gives you credit of $11,412 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
59,663 59,762 591 116 0 0
59,763 59,862 593 118 0 0
59,863 59,962 595 120 0 0
59,963 60,062 597 122 0 0
60,063 60,162 599 124 0 0
60,163 60,262 601 126 0 0
60,263 60,362 603 128 0 0
60,363 60,462 605 130 0 0
60,463 60,562 607 132 0 0
60,563 60,662 609 134 0 0
60,663 60,762 611 136 0 0
60,763 60,862 613 138 0 0
60,863 60,962 615 140 0 0
60,963 61,062 617 142 0 0
61,063 61,162 619 144 0 0
61,163 61,262 621 146 0 0
61,263 61,362 623 148 0 0
61,363 61,462 625 150 0 0
61,463 61,562 627 152 0 0
61,563 61,662 629 154 0 0
61,663 61,762 631 156 0 0
61,763 61,862 633 158 0 0
61,863 61,962 635 160 0 0
61,963 62,062 637 162 0 0
62,063 62,162 639 164 0 0
62,163 62,262 641 166 0 0
62,263 62,362 643 168 0 0
62,363 62,462 645 170 0 0
62,463 62,562 647 172 0 0
62,563 62,662 649 174 0 0
62,663 62,762 651 176 0 0
62,763 62,862 653 178 0 0
62,863 62,962 655 180 0 0
62,963 63,062 657 182 0 0
63,063 63,162 659 184 0 0
63,163 63,262 661 186 0 0
63,263 63,362 663 188 0 0
63,363 63,462 665 190 0 0
63,463 63,562 667 192 0 0
63,563 63,662 669 194 0 0
63,663 63,762 671 196 0 0
63,763 63,862 673 198 0 0
63,863 63,962 675 200 0 0
63,963 64,062 679 204 0 0
64,063 64,162 683 208 0 0
64,163 64,262 687 212 0 0
64,263 64,362 691 216 0 0
64,363 64,462 695 220 0 0
64,463 64,562 699 224 0 0
64,563 64,662 703 228 0 0
64,663 64,762 707 232 0 0
64,763 64,862 711 236 0 0
64,863 64,962 715 240 0 0
64,963 65,062 719 244 0 0
65,063 65,162 723 248 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
65,163 65,262 727 252 0 0
65,263 65,362 731 256 0 0
65,363 65,462 735 260 0 0
65,463 65,562 739 264 0 0
65,563 65,662 743 268 0 0
65,663 65,762 747 272 0 0
65,763 65,862 751 276 0 0
65,863 65,962 755 280 0 0
65,963 66,062 759 284 0 0
66,063 66,162 763 288 0 0
66,163 66,262 767 292 0 0
66,263 66,362 771 296 0 0
66,363 66,462 775 300 0 0
66,463 66,562 779 304 0 0
66,563 66,662 783 308 0 0
66,663 66,762 787 312 0 0
66,763 66,862 791 316 0 0
66,863 66,962 795 320 0 0
66,963 67,062 799 324 0 0
67,063 67,162 803 328 0 0
67,163 67,262 807 332 0 0
67,263 67,362 811 336 0 0
67,363 67,462 815 340 0 0
67,463 67,562 819 344 0 0
67,563 67,662 823 348 0 0
67,663 67,762 827 352 0 0
67,763 67,862 831 356 0 0
67,863 67,962 835 360 0 0
67,963 68,062 839 364 0 0
68,063 68,162 843 368 0 0
68,163 68,262 847 372 0 0
68,263 68,362 851 376 0 0
68,363 68,462 855 380 0 0
68,463 68,562 859 384 0 0
68,563 68,662 863 388 0 0
68,663 68,762 867 392 0 0
68,763 68,862 871 396 0 0
68,863 68,962 875 400 0 0
68,963 69,062 879 404 0 0
69,063 69,162 883 408 0 0
69,163 69,262 887 412 0 0
69,263 69,362 891 416 0 0
69,363 69,462 895 420 0 0
69,463 69,562 899 424 0 0
69,563 69,662 903 428 0 0
69,663 69,762 907 432 0 0
69,763 69,862 911 436 0 0
69,863 69,962 915 440 0 0
69,963 70,062 919 444 0 0
70,063 70,162 923 448 0 0
70,163 70,262 927 452 0 0
70,263 70,362 931 456 0 0
70,363 70,462 935 460 0 0
70,463 70,562 939 464 0 0
70,563 70,662 943 468 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
70,663 70,762 947 472 0 0
70,763 70,862 951 476 1 0
70,863 70,962 955 480 5 0
70,963 71,062 959 484 9 0
71,063 71,162 963 488 13 0
71,163 71,262 967 492 17 0
71,263 71,362 971 496 21 0
71,363 71,462 975 500 25 0
71,463 71,562 979 504 29 0
71,563 71,662 983 508 33 0
71,663 71,762 987 512 37 0
71,763 71,862 991 516 41 0
71,863 71,962 995 520 45 0
71,963 72,062 999 524 49 0
72,063 72,162 1,003 528 53 0
72,163 72,262 1,007 532 57 0
72,263 72,362 1,011 536 61 0
72,363 72,462 1,015 540 65 0
72,463 72,562 1,019 544 69 0
72,563 72,662 1,023 548 73 0
72,663 72,762 1,027 552 77 0
72,763 72,862 1,031 556 81 0
72,863 72,962 1,035 560 85 0
72,963 73,062 1,039 564 89 0
73,063 73,162 1,043 568 93 0
73,163 73,262 1,047 572 97 0
73,263 73,362 1,051 576 101 0
73,363 73,462 1,055 580 105 0
73,463 73,562 1,059 584 109 0
73,563 73,662 1,063 588 113 0
73,663 73,762 1,067 592 117 0
73,763 73,862 1,071 596 121 0
73,863 73,962 1,075 600 125 0
73,963 74,062 1,079 604 129 0
74,063 74,162 1,083 608 133 0
74,163 74,262 1,087 612 137 0
74,263 74,362 1,091 616 141 0
74,363 74,462 1,095 620 145 0
74,463 74,562 1,099 624 149 0
74,563 74,662 1,103 628 153 0
74,663 74,762 1,107 632 157 0
74,763 74,862 1,111 636 161 0
74,863 74,962 1,115 640 165 0
74,963 75,062 1,119 644 169 0
75,063 75,162 1,123 648 173 0
75,163 75,262 1,127 652 177 0
75,263 75,362 1,131 656 181 0
75,363 75,462 1,135 660 185 0
75,463 75,562 1,139 664 189 0
75,563 75,662 1,143 668 193 0
75,663 75,762 1,147 672 197 0
75,763 75,862 1,151 676 201 0
75,863 75,962 1,155 680 205 0
75,963 76,062 1,159 684 209 0
76,063 76,162 1,163 688 213 0

Form 540 2EZ Tax Booklet 2025 Page 43
Continued on next page.
This table gives you credit of $11,412 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

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

Page 44 Form 540 2EZ Tax Booklet 2025
This table gives you credit of $11,412 for your standard deduction, $153 for your personal exemption credit, and $475 for each dependent exemption you are entitled to claim. To find your tax:

• Read down the column labeled "If Y our 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 .

2025 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
92,663 92,762 2,098 1,623 1,148 673
92,763 92,862 2,104 1,629 1,154 679
92,863 92,962 2,110 1,635 1,160 685
92,963 93,062 2,116 1,641 1,166 691
93,063 93,162 2,122 1,647 1,172 697
93,163 93,262 2,128 1,653 1,178 703
93,263 93,362 2,134 1,659 1,184 709
93,363 93,462 2,140 1,665 1,190 715
93,463 93,562 2,146 1,671 1,196 721
93,563 93,662 2,152 1,677 1,202 727
93,663 93,762 2,158 1,683 1,208 733
93,763 93,862 2,164 1,689 1,214 739
93,863 93,962 2,170 1,695 1,220 745
93,963 94,062 2,176 1,701 1,226 751
94,063 94,162 2,182 1,707 1,232 757
94,163 94,262 2,188 1,713 1,238 763
94,263 94,362 2,194 1,719 1,244 769
94,363 94,462 2,200 1,725 1,250 775
94,463 94,562 2,206 1,731 1,256 781
94,563 94,662 2,212 1,737 1,262 787
94,663 94,762 2,218 1,743 1,268 793
94,763 94,862 2,224 1,749 1,274 799
94,863 94,962 2,230 1,755 1,280 805
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
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
98,163 98,262 2,488 2,013 1,538 1,063
98,263 98,362 2,496 2,021 1,546 1,071
98,363 98,462 2,504 2,029 1,554 1,079
98,463 98,562 2,512 2,037 1,562 1,087
98,563 98,662 2,520 2,045 1,570 1,095
98,663 98,762 2,528 2,053 1,578 1,103
98,763 98,862 2,536 2,061 1,586 1,111
98,863 98,962 2,544 2,069 1,594 1,119
98,963 99,062 2,552 2,077 1,602 1,127
99,063 99,162 2,560 2,085 1,610 1,135
99,163 99,262 2,568 2,093 1,618 1,143
99,263 99,362 2,576 2,101 1,626 1,151
99,363 99,462 2,584 2,109 1,634 1,159
99,463 99,562 2,592 2,117 1,642 1,167
99,563 99,662 2,600 2,125 1,650 1,175
99,663 99,762 2,608 2,133 1,658 1,183
99,763 99,862 2,616 2,141 1,666 1,191
99,863 99,962 2,624 2,149 1,674 1,199
99,963 100,000 2,632 2,157 1,682 1,207
IF YOUR INCOME IS OVER $100,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e‑file. Go to ftb.ca.gov

Form 540 2EZ Tax Booklet 2025 Page 45

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."

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. 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.

1. The IRS made changes to my federal tax return.

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."
Frequently Asked Questions
(Go to ftb.ca.gov for more frequently asked questions.)

Page 46 Form 540 2EZ Tax Booklet 2025
Need Assistance? We're Here To Help!
Want to e-file? Have a question? Want to check on your refund? Need a tax form?
Online Services
Go to ftb.ca.gov for:

MyFTB - view payments, balance due, and withholding information.

Web Pay to pay income taxes. Choose your payment date up to one year in advance.

CalFile - e-file your personal income tax return.

Refund Status - find out when we authorize your refund.

Installment Agreement - request to make monthly payments.

Subscription Services - sign up to receive emails on a variety of tax topics.

Tax forms and publications.

FTB legal notices, rulings, and regulations.

FTB's analysis of pending legislation.

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:

Meet income requirements but do not file a valid tax return.

Do not provide the information we request.

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:

The Internal Revenue Service.

Other states' income tax officials.

California government agencies and officials.

Third parties to determine or collect your tax liabilities.

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

Form 540 2EZ Tax Booklet 2025 Page 47

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