California Franchise Tax Board Form Instructions
Form 540 2EZ Booklet (2024) — Personal Income Tax (Simplified) instructions
TY2024 (archived)
540 2EZForms & Instructions
Members of the Franchise Tax Board
Malia M. Cohen, Chair
Sally J. Lieber, Member
Joe Stephenshaw, Member
Personal Income Tax Booklet
CALIFORNIACALIFORNIA COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED
Page 2 Form 540 2EZ Tax Booklet 2024
What's New and Other Important Information for 2024
2024 Tax Law Changes/What's New
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 California Revenue and Taxation Code (R&TC)
Section 18572.
Voluntary Contributions - You may contribute to the following new funds:
Prevention of Animal Homelessness and Cruelty Voluntary Tax
Contribution Fund
California ALS Research Network Voluntary Tax Contribution Fund
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 $34,602 in the current taxable year, and does not have wages, salaries, tips, and other employee compensation in excess of $34,602 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
$1,154 and the credit amount phases out as earned income exceeds the threshold amount of $26,626, and completely phases out at $31,951.
For more information, see specific line instructions for Form 540 2EZ,
California Resident Income Tax Return, line 23c, and get form FTB 3514, see R&TC Section 17052.2, or go to ftb.ca.gov and search for fytc.
California Hope, Opportunity, Perseverance, and Empowerment
(HOPE) for Children Trust Account Program - The California HOPE for
Children Trust Account Act created the California HOPE for Children
Trust Account Program for the purpose of providing an eligible child with a HOPE trust account. For purposes of eligibility for the California
EITC and YCTC, for taxable years beginning on or after January 1,
2023, any funds deposited, any investment returns accrued, and any accrued interest in a HOPE trust account and any funds from a HOPE trust account that is withdrawn or transferred by an eligible youth are not considered earned income. For more information, see R&TC
Section 17141.5.
What's New and Other Important Information for 2024 2
Qualifying to Use Form 540 2EZ 4
Steps to Determine Filing Requirements 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 2024 Amended Return 15
Table of Contents
Form 540 2EZ, California Resident Income Tax Return 17
2024 California 2EZ Single Tax Table 23
2024 California 2EZ Married/RDP Filing Jointly or Qualifying
Surviving Spouse/RDP Tax Table 29
2024 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
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.
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 Franchise Tax Board (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 2024 Amended Return."
Form 540 2EZ Tax Booklet 2024 Page 3
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 2024
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, 2025, you are considered to be age 65 on December 31, 2024.
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 $18,390.
- You are married/RDP filing jointly or a qualifying surviving spouse/RDP and your total income is less than or equal to $36,730.
- You are head of household and your total income is less than or equal to $26,030.
- 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 Requirements
On 12/31/24, my filing status was: and on 12/31/24, my age was:
(If your 65th birthday is on
January 1, 2025, you are considered to be age 65 on December 31, 2024.)
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, Tax Information for
Head of Household Filing Status.)
Under 65
65 or older
22,273 37 ,640 49,165 17 ,818 33,185 44,710
29,723 41,248 50,468 25,268 36,793 46,013
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)
44,550 59,917 71,442 35,642 51,009 62,534
52,000 63,525 72,745 43,092 54,617 63,837
59,450 70,975 80,195 50,542 62,067 71,287
Qualifying surviving spouse/RDP Under 65
65 or older blank 37 ,640 49,165 blank 33,185 44,710 blank 41,248 50,468 blank 36,793 46,013
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 2024 Page 5
2024 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, 2015, 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, 2024:
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, 2024, and did not remarry or enter into another RDP in 2024 (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, 2024, even if you did not live with your spouse/RDP at the end of 2024.
Your spouse/RDP died in 2024 and you did not remarry or enter into another RDP in 2024.
Your spouse/RDP died in 2025 before the 2024 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
- 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 2023.
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
2024 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 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 filed your 2023 tax return under a different last name, write the last name only from the 2023 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 2024
Head of Household
For the specific requirements that must be met to qualify for head of household filing status, get FTB Pub. 1540, Tax Information for 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, 2024.
You paid more than one-half the cost of keeping up your home for the year in 2024.
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 2022 or 2023, and you did not remarry or enter into another RDP in 2024.
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 2024:
The child had gross income of $5,050 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 2024. 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 $18,390
Married/RDP filing jointly or Qualifying surviving spouse/RDP $36,730
Head of Household $26,030
Note: You cannot use Form 540 2EZ if your total wages are less than the following amounts based on your filing status:
Single $ 5,090
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP $10,630
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, 2025, you are considered to be age 65 on December 31, 2024.
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 2024 tax return, they may amend their 2024 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 2024 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 2024 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
- 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.__
- •
•
•
•
If single or head of household, enter $149
If married/RDP and both spouses/RDPs can be claimed as a dependent by another taxpayer, enter $298
If married/RDP and only one spouse/RDP can be claimed, enter
$149
If qualifying surviving spouse/RDP , enter $298 ..
2.__
- 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 $149. If you entered 2 in the box on line 7, enter $298.
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. Answer the questions on 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 2024
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
- Enter purchases from out-of-state sellers made without payment of California sales/use tax.
If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, only enter purchases of items with a purchase price of $1,000 or more plus items purchased for use in a trade or business not registered with the California
Department of Tax and Fee Administration. $ .00
- Enter the applicable sales and use tax rate.
- Multiply Line 1 by the tax rate on Line 2.
Enter result here $ .00
- If you choose to estimate the use tax due on individual, non-business items purchased for less than $1,000 each, enter the use tax amount due from the Estimated Use Tax Lookup Table. If all of your purchases are included in Line 1, enter -0-. .. $ .00
- Add Lines 3 and 4. This is your total use tax $ .00
- Enter any sales or use tax you paid to another state for purchases included on Line 1. See worksheet instructions below $ .00
- Subtract Line 6 from Line 5. This is the total use tax due. Enter the amount due on Line 26. If the amount is less than zero, enter -0- $ .00
Worksheet, Line 1, Purchases Subject to Use Tax
Report purchases of items that would have been subject to sales tax if purchased from a California retailer unless your receipt shows that
California tax was paid directly to the retailer. For example, generally, you would include purchases of clothing, but not exempt purchases of food products or prescription medicine. For more information on nontaxable and exempt purchases, you may visit the California Department of Tax and Fee Administration's website at cdtfa.ca.gov.
Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option
Form 540 2EZ Tax Booklet 2024 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
$0
$1
$2
$3
$4
$5
$6
$7
$8
$9
$10
$12
$15
$17
More than $199,999 - Multiply AGI by 0.009% (x 0.00009)
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 2024. 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 2024
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. You can get this form from your employer or by calling EDD at 888.745.3886. You can download the
DE 4 at edd.ca.gov or go to ftb.ca.gov and search for de 4. 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 tax 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 447. 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, 2025, 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 tax 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 877.297.7457 Monday through Friday, 5 a.m. to 5 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 "2024 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 2024 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 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 - You may register to vote if you meet these requirements:
You are a United States citizen.
You are a resident of California.
You will be 18 years old by the date of the next election.
You are not in prison or on parole for the conviction of a felony.
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.
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 complete the applicable paid preparer information on Side 5 including an identification number. 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 2024 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.
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ
Page 12 Form 540 2EZ Tax Booklet 2024
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 2025 tax return. This is
April 15, 2026, for most people. To revoke the authorization before it ends, notify us by telephone at 800.852.5711 or in writing at Franchise
Tax Board, PO Box 942840, Sacramento CA 94240-0040. Include your name, SSN (or ITIN), and the designee's name.
Assembling Your Tax Return
Assemble your tax return and mail it to the FTB.
To help with our processing costs, enclose, but do not staple, your payment. Attach your federal Form(s) W-2 to the lower front of your tax return. Include California supporting forms and schedules behind
Side 5 of Form 540 2EZ.
Do not enclose a copy of your federal tax return or any other document with your Form 540 2EZ.
Caution: Form 540 2EZ has five sides. When filing Form 540 2EZ, you must send all five sides to the FTB, and Side 5 must be signed.
Mailing Your Tax Return
Mail your tax return to the following address if your tax return shows an amount due:
FRANCHISE TAX BOARD
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
Instructions: Form 540 2EZ CalFile - California's free, fast, easy, and secure e-file option
Form 540 2EZ Tax Booklet 2024 Page 13
- Were you a resident of California for the entire year in 2024?
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 2024 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.
- Is your California adjusted gross income, the amount on Form 540 2EZ, line 16:
- $52,421 or less if single; or
- $104,842 or less if married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP?
YES. Go to question 3. NO. Stop here. You do not qualify for this credit.
- Did you pay rent, for at least half of 2024, 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.
- Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2024?
NO. Go to question 6. YES. Go to question 5.
- For more than half the year in 2024, 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.
- Was the property you rented exempt from property tax in 2024?
You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for the property you rented, then you may claim this credit.
NO. Go to question 7. YES. Stop here. You do not qualify for this credit.
- Did you claim the homeowner's property tax exemption anytime during 2024?
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.
- Were you single in 2024?
YES. Go to question 11. NO. Go to question 9.
- Did your spouse/RDP claim the homeowner's property tax exemption anytime during 2024?
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.
- Did you and your spouse/RDP maintain separate residences for the entire year in 2024?
YES. Go to question 11. NO. Stop here. You do not qualify for this credit.
- 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 2024, which qualified you for this credit.
Street Address City, State, and ZIP Code Dates Rented in 2024 (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 2024
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, 2025, and claim the Senior Exemption Credit, you may make a combined total contribution of up to $298 or $149 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 410, California Sea Otter Voluntary Tax Contribution Fund - The
California Coastal Conservancy and the Department of Fish and Wildlife will each be allocated 50% of the contributions. Contributions allocated to the
California Coastal Conservancy will be used for research, science, protection, projects, or programs related to the Federal Sea Otter Recovery Plan or improving the nearshore ocean ecosystem, including, program activities to reduce sea otter mortality. Contributions allocated to the Department of Fish and Wildlife will be used to establish a sea otter fund within the department's index coding system for increased investigation, prevention, and enforcement action.
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 425, Keep Arts in Schools Voluntary Tax Contribution
Fund - Contributions will be used by the Arts Council for the allocation of grants to individuals or organizations administering arts programs for children in preschool through 12th grade.
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).
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 2024 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 between 8 a.m. and 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 social security number or individual taxpayer identification number, 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 2024 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 2024
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 2024 tax return, you may amend the 2024 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 Investment 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
Form 540 2EZ 2024 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . • 6
TAXABLE YEAR
2024 California Resident Income Tax Return
FORM
540 2EZ
Side 2 Form 540 2EZ 2024 . 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 $149. If you entered 2 in the box on line 7, enter $298. 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
Form 540 2EZ 2024 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 Sea Otter 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
Keep Arts in Schools 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 . 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.
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.
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
Side 4 Form 540 2EZ 2024
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
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Form 540 2EZ Tax Booklet 2024 Page 23
2024 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR.
This table gives you credit of $5,540 for your standard deduction, $149 for your personal exemption credit, and $461 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 18,390 0 0 0 0
18,391 18,490 1 0 0 0
18,491 18,590 3 0 0 0
18,591 18,690 5 0 0 0
18,691 18,790 7 0 0 0
18,791 18,890 9 0 0 0
18,891 18,990 11 0 0 0
18,991 19,090 13 0 0 0
19,091 19,190 15 0 0 0
19,191 19,290 17 0 0 0
19,291 19,390 19 0 0 0
19,391 19,490 21 0 0 0
19,491 19,590 23 0 0 0
19,591 19,690 25 0 0 0
19,691 19,790 27 0 0 0
19,791 19,890 29 0 0 0
19,891 19,990 31 0 0 0
19,991 20,090 33 0 0 0
20,091 20,190 35 0 0 0
20,191 20,290 37 0 0 0
20,291 20,390 39 0 0 0
20,391 20,490 41 0 0 0
20,491 20,590 43 0 0 0
20,591 20,690 45 0 0 0
20,691 20,790 47 0 0 0
20,791 20,890 49 0 0 0
20,891 20,990 51 0 0 0
20,991 21,090 53 0 0 0
21,091 21,190 55 0 0 0
21,191 21,290 57 0 0 0
21,291 21,390 59 0 0 0
21,391 21,490 61 0 0 0
21,491 21,590 63 0 0 0
21,591 21,690 65 0 0 0
21,691 21,790 67 0 0 0
21,791 21,890 69 0 0 0
21,891 21,990 71 0 0 0
21,991 22,090 73 0 0 0
22,091 22,190 75 0 0 0
22,191 22,290 77 0 0 0
22,291 22,390 79 0 0 0
22,391 22,490 81 0 0 0
22,491 22,590 83 0 0 0
22,591 22,690 85 0 0 0
22,691 22,790 87 0 0 0
22,791 22,890 89 0 0 0
22,891 22,990 91 0 0 0
22,991 23,090 93 0 0 0
23,091 23,190 95 0 0 0
23,191 23,290 97 0 0 0
23,291 23,390 99 0 0 0
23,391 23,490 101 0 0 0
23,491 23,590 103 0 0 0
23,591 23,690 105 0 0 0
23,691 23,790 107 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
23,791 23,890 109 0 0 0
23,891 23,990 111 0 0 0
23,991 24,090 113 0 0 0
24,091 24,190 115 0 0 0
24,191 24,290 117 0 0 0
24,291 24,390 119 0 0 0
24,391 24,490 121 0 0 0
24,491 24,590 123 0 0 0
24,591 24,690 125 0 0 0
24,691 24,790 127 0 0 0
24,791 24,890 129 0 0 0
24,891 24,990 131 0 0 0
24,991 25,090 133 0 0 0
25,091 25,190 135 0 0 0
25,191 25,290 137 0 0 0
25,291 25,390 139 0 0 0
25,391 25,490 141 0 0 0
25,491 25,590 143 0 0 0
25,591 25,690 145 0 0 0
25,691 25,790 147 0 0 0
25,791 25,890 149 0 0 0
25,891 25,990 151 0 0 0
25,991 26,090 153 0 0 0
26,091 26,190 155 0 0 0
26,191 26,290 157 0 0 0
26,291 26,390 159 0 0 0
26,391 26,490 161 0 0 0
26,491 26,590 163 0 0 0
26,591 26,690 165 0 0 0
26,691 26,790 167 0 0 0
26,791 26,890 169 0 0 0
26,891 26,990 171 0 0 0
26,991 27,090 173 0 0 0
27,091 27,190 175 0 0 0
27,191 27,290 177 0 0 0
27,291 27,390 179 0 0 0
27,391 27,490 181 0 0 0
27,491 27,590 183 0 0 0
27,591 27,690 185 0 0 0
27,691 27,790 187 0 0 0
27,791 27,890 189 0 0 0
27,891 27,990 191 0 0 0
27,991 28,090 193 0 0 0
28,091 28,190 195 0 0 0
28,191 28,290 197 0 0 0
28,291 28,390 199 0 0 0
28,391 28,490 201 0 0 0
28,491 28,590 203 0 0 0
28,591 28,690 205 0 0 0
28,691 28,790 207 0 0 0
28,791 28,890 209 0 0 0
28,891 28,990 211 0 0 0
28,991 29,090 213 0 0 0
29,091 29,190 215 0 0 0
29,191 29,290 217 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
29,291 29,390 219 0 0 0
29,391 29,490 221 0 0 0
29,491 29,590 223 0 0 0
29,591 29,690 225 0 0 0
29,691 29,790 227 0 0 0
29,791 29,890 229 0 0 0
29,891 29,990 231 0 0 0
29,991 30,090 233 0 0 0
30,091 30,190 235 0 0 0
30,191 30,290 237 0 0 0
30,291 30,390 239 0 0 0
30,391 30,490 241 0 0 0
30,491 30,590 243 0 0 0
30,591 30,690 245 0 0 0
30,691 30,790 247 0 0 0
30,791 30,890 249 0 0 0
30,891 30,990 251 0 0 0
30,991 31,090 253 0 0 0
31,091 31,190 257 0 0 0
31,191 31,290 261 0 0 0
31,291 31,390 265 0 0 0
31,391 31,490 269 0 0 0
31,491 31,590 273 0 0 0
31,591 31,690 277 0 0 0
31,691 31,790 281 0 0 0
31,791 31,890 285 0 0 0
31,891 31,990 289 0 0 0
31,991 32,090 293 0 0 0
32,091 32,190 297 0 0 0
32,191 32,290 301 0 0 0
32,291 32,390 305 0 0 0
32,391 32,490 309 0 0 0
32,491 32,590 313 0 0 0
32,591 32,690 317 0 0 0
32,691 32,790 321 0 0 0
32,791 32,890 325 0 0 0
32,891 32,990 329 0 0 0
32,991 33,090 333 0 0 0
33,091 33,190 337 0 0 0
33,191 33,290 341 0 0 0
33,291 33,390 345 0 0 0
33,391 33,490 349 0 0 0
33,491 33,590 353 0 0 0
33,591 33,690 357 0 0 0
33,691 33,790 361 0 0 0
33,791 33,890 365 0 0 0
33,891 33,990 369 0 0 0
33,991 34,090 373 0 0 0
34,091 34,190 377 0 0 0
34,191 34,290 381 0 0 0
34,291 34,390 385 0 0 0
34,391 34,490 389 0 0 0
34,491 34,590 393 0 0 0
34,591 34,690 397 0 0 0
34,691 34,790 401 0 0 0
Page 24 Form 540 2EZ Tax Booklet 2024
This table gives you credit of $5,540 for your standard deduction, $149 for your personal exemption credit, and $461 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.
2024 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
34,791 34,890 405 0 0 0
34,891 34,990 409 0 0 0
34,991 35,090 413 0 0 0
35,091 35,190 417 0 0 0
35,191 35,290 421 0 0 0
35,291 35,390 425 0 0 0
35,391 35,490 429 0 0 0
35,491 35,590 433 0 0 0
35,591 35,690 437 0 0 0
35,691 35,790 441 0 0 0
35,791 35,890 445 0 0 0
35,891 35,990 449 0 0 0
35,991 36,090 453 0 0 0
36,091 36,190 457 0 0 0
36,191 36,290 461 0 0 0
36,291 36,390 465 4 0 0
36,391 36,490 469 8 0 0
36,491 36,590 473 12 0 0
36,591 36,690 477 16 0 0
36,691 36,790 481 20 0 0
36,791 36,890 485 24 0 0
36,891 36,990 489 28 0 0
36,991 37,090 493 32 0 0
37,091 37,190 497 36 0 0
37,191 37,290 501 40 0 0
37,291 37,390 505 44 0 0
37,391 37,490 509 48 0 0
37,491 37,590 513 52 0 0
37,591 37,690 517 56 0 0
37,691 37,790 521 60 0 0
37,791 37,890 525 64 0 0
37,891 37,990 529 68 0 0
37,991 38,090 533 72 0 0
38,091 38,190 537 76 0 0
38,191 38,290 541 80 0 0
38,291 38,390 545 84 0 0
38,391 38,490 549 88 0 0
38,491 38,590 553 92 0 0
38,591 38,690 557 96 0 0
38,691 38,790 561 100 0 0
38,791 38,890 565 104 0 0
38,891 38,990 569 108 0 0
38,991 39,090 573 112 0 0
39,091 39,190 577 116 0 0
39,191 39,290 581 120 0 0
39,291 39,390 585 124 0 0
39,391 39,490 589 128 0 0
39,491 39,590 593 132 0 0
39,591 39,690 597 136 0 0
39,691 39,790 601 140 0 0
39,791 39,890 605 144 0 0
39,891 39,990 609 148 0 0
39,991 40,090 613 152 0 0
40,091 40,190 617 156 0 0
40,191 40,290 621 160 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
40,291 40,390 625 164 0 0
40,391 40,490 629 168 0 0
40,491 40,590 633 172 0 0
40,591 40,690 637 176 0 0
40,691 40,790 641 180 0 0
40,791 40,890 645 184 0 0
40,891 40,990 649 188 0 0
40,991 41,090 653 192 0 0
41,091 41,190 657 196 0 0
41,191 41,290 661 200 0 0
41,291 41,390 665 204 0 0
41,391 41,490 669 208 0 0
41,491 41,590 673 212 0 0
41,591 41,690 677 216 0 0
41,691 41,790 681 220 0 0
41,791 41,890 685 224 0 0
41,891 41,990 689 228 0 0
41,991 42,090 693 232 0 0
42,091 42,190 697 236 0 0
42,191 42,290 701 240 0 0
42,291 42,390 705 244 0 0
42,391 42,490 709 248 0 0
42,491 42,590 713 252 0 0
42,591 42,690 717 256 0 0
42,691 42,790 721 260 0 0
42,791 42,890 725 264 0 0
42,891 42,990 729 268 0 0
42,991 43,090 733 272 0 0
43,091 43,190 737 276 0 0
43,191 43,290 741 280 0 0
43,291 43,390 745 284 0 0
43,391 43,490 749 288 0 0
43,491 43,590 753 292 0 0
43,591 43,690 757 296 0 0
43,691 43,790 761 300 0 0
43,791 43,890 765 304 0 0
43,891 43,990 769 308 0 0
43,991 44,090 773 312 0 0
44,091 44,190 777 316 0 0
44,191 44,290 781 320 0 0
44,291 44,390 785 324 0 0
44,391 44,490 789 328 0 0
44,491 44,590 793 332 0 0
44,591 44,690 797 336 0 0
44,691 44,790 801 340 0 0
44,791 44,890 805 344 0 0
44,891 44,990 809 348 0 0
44,991 45,090 813 352 0 0
45,091 45,190 817 356 0 0
45,191 45,290 821 360 0 0
45,291 45,390 825 364 0 0
45,391 45,490 829 368 0 0
45,491 45,590 833 372 0 0
45,591 45,690 837 376 0 0
45,691 45,790 841 380 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
45,791 45,890 847 386 0 0
45,891 45,990 853 392 0 0
45,991 46,090 859 398 0 0
46,091 46,190 865 404 0 0
46,191 46,290 871 410 0 0
46,291 46,390 877 416 0 0
46,391 46,490 883 422 0 0
46,491 46,590 889 428 0 0
46,591 46,690 895 434 0 0
46,691 46,790 901 440 0 0
46,791 46,890 907 446 0 0
46,891 46,990 913 452 0 0
46,991 47,090 919 458 0 0
47,091 47,190 925 464 3 0
47,191 47,290 931 470 9 0
47,291 47,390 937 476 15 0
47,391 47,490 943 482 21 0
47,491 47,590 949 488 27 0
47,591 47,690 955 494 33 0
47,691 47,790 961 500 39 0
47,791 47,890 967 506 45 0
47,891 47,990 973 512 51 0
47,991 48,090 979 518 57 0
48,091 48,190 985 524 63 0
48,191 48,290 991 530 69 0
48,291 48,390 997 536 75 0
48,391 48,490 1,003 542 81 0
48,491 48,590 1,009 548 87 0
48,591 48,690 1,015 554 93 0
48,691 48,790 1,021 560 99 0
48,791 48,890 1,027 566 105 0
48,891 48,990 1,033 572 111 0
48,991 49,090 1,039 578 117 0
49,091 49,190 1,045 584 123 0
49,191 49,290 1,051 590 129 0
49,291 49,390 1,057 596 135 0
49,391 49,490 1,063 602 141 0
49,491 49,590 1,069 608 147 0
49,591 49,690 1,075 614 153 0
49,691 49,790 1,081 620 159 0
49,791 49,890 1,087 626 165 0
49,891 49,990 1,093 632 171 0
49,991 50,090 1,099 638 177 0
50,091 50,190 1,105 644 183 0
50,191 50,290 1,111 650 189 0
50,291 50,390 1,117 656 195 0
50,391 50,490 1,123 662 201 0
50,491 50,590 1,129 668 207 0
50,591 50,690 1,135 674 213 0
50,691 50,790 1,141 680 219 0
50,791 50,890 1,147 686 225 0
50,891 50,990 1,153 692 231 0
50,991 51,090 1,159 698 237 0
51,091 51,190 1,165 704 243 0
51,191 51,290 1,171 710 249 0
Form 540 2EZ Tax Booklet 2024 Page 25
This table gives you credit of $5,540 for your standard deduction, $149 for your personal exemption credit, and $461 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.
2024 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
51,291 51,390 1,177 716 255 0
51,391 51,490 1,183 722 261 0
51,491 51,590 1,189 728 267 0
51,591 51,690 1,195 734 273 0
51,691 51,790 1,201 740 279 0
51,791 51,890 1,207 746 285 0
51,891 51,990 1,213 752 291 0
51,991 52,090 1,219 758 297 0
52,091 52,190 1,225 764 303 0
52,191 52,290 1,231 770 309 0
52,291 52,390 1,237 776 315 0
52,391 52,490 1,243 782 321 0
52,491 52,590 1,249 788 327 0
52,591 52,690 1,255 794 333 0
52,691 52,790 1,261 800 339 0
52,791 52,890 1,267 806 345 0
52,891 52,990 1,273 812 351 0
52,991 53,090 1,279 818 357 0
53,091 53,190 1,285 824 363 0
53,191 53,290 1,291 830 369 0
53,291 53,390 1,297 836 375 0
53,391 53,490 1,303 842 381 0
53,491 53,590 1,309 848 387 0
53,591 53,690 1,315 854 393 0
53,691 53,790 1,321 860 399 0
53,791 53,890 1,327 866 405 0
53,891 53,990 1,333 872 411 0
53,991 54,090 1,339 878 417 0
54,091 54,190 1,345 884 423 0
54,191 54,290 1,351 890 429 0
54,291 54,390 1,357 896 435 0
54,391 54,490 1,363 902 441 0
54,491 54,590 1,369 908 447 0
54,591 54,690 1,375 914 453 0
54,691 54,790 1,381 920 459 0
54,791 54,890 1,387 926 465 4
54,891 54,990 1,393 932 471 10
54,991 55,090 1,399 938 477 16
55,091 55,190 1,405 944 483 22
55,191 55,290 1,411 950 489 28
55,291 55,390 1,417 956 495 34
55,391 55,490 1,423 962 501 40
55,491 55,590 1,429 968 507 46
55,591 55,690 1,435 974 513 52
55,691 55,790 1,441 980 519 58
55,791 55,890 1,447 986 525 64
55,891 55,990 1,453 992 531 70
55,991 56,090 1,459 998 537 76
56,091 56,190 1,465 1,004 543 82
56,191 56,290 1,471 1,010 549 88
56,291 56,390 1,477 1,016 555 94
56,391 56,490 1,483 1,022 561 100
56,491 56,590 1,489 1,028 567 106
56,591 56,690 1,495 1,034 573 112
56,691 56,790 1,501 1,040 579 118
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
56,791 56,890 1,507 1,046 585 124
56,891 56,990 1,513 1,052 591 130
56,991 57,090 1,519 1,058 597 136
57,091 57,190 1,525 1,064 603 142
57,191 57,290 1,531 1,070 609 148
57,291 57,390 1,537 1,076 615 154
57,391 57,490 1,543 1,082 621 160
57,491 57,590 1,549 1,088 627 166
57,591 57,690 1,555 1,094 633 172
57,691 57,790 1,561 1,100 639 178
57,791 57,890 1,567 1,106 645 184
57,891 57,990 1,573 1,112 651 190
57,991 58,090 1,579 1,118 657 196
58,091 58,190 1,585 1,124 663 202
58,191 58,290 1,591 1,130 669 208
58,291 58,390 1,597 1,136 675 214
58,391 58,490 1,603 1,142 681 220
58,491 58,590 1,609 1,148 687 226
58,591 58,690 1,615 1,154 693 232
58,691 58,790 1,621 1,160 699 238
58,791 58,890 1,627 1,166 705 244
58,891 58,990 1,633 1,172 711 250
58,991 59,090 1,639 1,178 717 256
59,091 59,190 1,645 1,184 723 262
59,191 59,290 1,651 1,190 729 268
59,291 59,390 1,657 1,196 735 274
59,391 59,490 1,663 1,202 741 280
59,491 59,590 1,669 1,208 747 286
59,591 59,690 1,675 1,214 753 292
59,691 59,790 1,681 1,220 759 298
59,791 59,890 1,687 1,226 765 304
59,891 59,990 1,693 1,232 771 310
59,991 60,090 1,699 1,238 777 316
60,091 60,190 1,705 1,244 783 322
60,191 60,290 1,711 1,250 789 328
60,291 60,390 1,717 1,256 795 334
60,391 60,490 1,723 1,262 801 340
60,491 60,590 1,729 1,268 807 346
60,591 60,690 1,735 1,274 813 352
60,691 60,790 1,741 1,280 819 358
60,791 60,890 1,747 1,286 825 364
60,891 60,990 1,753 1,292 831 370
60,991 61,090 1,759 1,298 837 376
61,091 61,190 1,765 1,304 843 382
61,191 61,290 1,771 1,310 849 388
61,291 61,390 1,777 1,316 855 394
61,391 61,490 1,783 1,322 861 400
61,491 61,590 1,791 1,330 869 408
61,591 61,690 1,799 1,338 877 416
61,691 61,790 1,807 1,346 885 424
61,791 61,890 1,815 1,354 893 432
61,891 61,990 1,823 1,362 901 440
61,991 62,090 1,831 1,370 909 448
62,091 62,190 1,839 1,378 917 456
62,191 62,290 1,847 1,386 925 464
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
62,291 62,390 1,855 1,394 933 472
62,391 62,490 1,863 1,402 941 480
62,491 62,590 1,871 1,410 949 488
62,591 62,690 1,879 1,418 957 496
62,691 62,790 1,887 1,426 965 504
62,791 62,890 1,895 1,434 973 512
62,891 62,990 1,903 1,442 981 520
62,991 63,090 1,911 1,450 989 528
63,091 63,190 1,919 1,458 997 536
63,191 63,290 1,927 1,466 1,005 544
63,291 63,390 1,935 1,474 1,013 552
63,391 63,490 1,943 1,482 1,021 560
63,491 63,590 1,951 1,490 1,029 568
63,591 63,690 1,959 1,498 1,037 576
63,691 63,790 1,967 1,506 1,045 584
63,791 63,890 1,975 1,514 1,053 592
63,891 63,990 1,983 1,522 1,061 600
63,991 64,090 1,991 1,530 1,069 608
64,091 64,190 1,999 1,538 1,077 616
64,191 64,290 2,007 1,546 1,085 624
64,291 64,390 2,015 1,554 1,093 632
64,391 64,490 2,023 1,562 1,101 640
64,491 64,590 2,031 1,570 1,109 648
64,591 64,690 2,039 1,578 1,117 656
64,691 64,790 2,047 1,586 1,125 664
64,791 64,890 2,055 1,594 1,133 672
64,891 64,990 2,063 1,602 1,141 680
64,991 65,090 2,071 1,610 1,149 688
65,091 65,190 2,079 1,618 1,157 696
65,191 65,290 2,087 1,626 1,165 704
65,291 65,390 2,095 1,634 1,173 712
65,391 65,490 2,103 1,642 1,181 720
65,491 65,590 2,111 1,650 1,189 728
65,591 65,690 2,119 1,658 1,197 736
65,691 65,790 2,127 1,666 1,205 744
65,791 65,890 2,135 1,674 1,213 752
65,891 65,990 2,143 1,682 1,221 760
65,991 66,090 2,151 1,690 1,229 768
66,091 66,190 2,159 1,698 1,237 776
66,191 66,290 2,167 1,706 1,245 784
66,291 66,390 2,175 1,714 1,253 792
66,391 66,490 2,183 1,722 1,261 800
66,491 66,590 2,191 1,730 1,269 808
66,591 66,690 2,199 1,738 1,277 816
66,691 66,790 2,207 1,746 1,285 824
66,791 66,890 2,215 1,754 1,293 832
66,891 66,990 2,223 1,762 1,301 840
66,991 67,090 2,231 1,770 1,309 848
67,091 67,190 2,239 1,778 1,317 856
67,191 67,290 2,247 1,786 1,325 864
67,291 67,390 2,255 1,794 1,333 872
67,391 67,490 2,263 1,802 1,341 880
67,491 67,590 2,271 1,810 1,349 888
67,591 67,690 2,279 1,818 1,357 896
67,691 67,790 2,287 1,826 1,365 904
Page 26 Form 540 2EZ Tax Booklet 2024
This table gives you credit of $5,540 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
67,791 67,890 2,295 1,834 1,373 912
67,891 67,990 2,303 1,842 1,381 920
67,991 68,090 2,311 1,850 1,389 928
68,091 68,190 2,319 1,858 1,397 936
68,191 68,290 2,327 1,866 1,405 944
68,291 68,390 2,335 1,874 1,413 952
68,391 68,490 2,343 1,882 1,421 960
68,491 68,590 2,351 1,890 1,429 968
68,591 68,690 2,359 1,898 1,437 976
68,691 68,790 2,367 1,906 1,445 984
68,791 68,890 2,375 1,914 1,453 992
68,891 68,990 2,383 1,922 1,461 1,000
68,991 69,090 2,391 1,930 1,469 1,008
69,091 69,190 2,399 1,938 1,477 1,016
69,191 69,290 2,407 1,946 1,485 1,024
69,291 69,390 2,415 1,954 1,493 1,032
69,391 69,490 2,423 1,962 1,501 1,040
69,491 69,590 2,431 1,970 1,509 1,048
69,591 69,690 2,439 1,978 1,517 1,056
69,691 69,790 2,447 1,986 1,525 1,064
69,791 69,890 2,455 1,994 1,533 1,072
69,891 69,990 2,463 2,002 1,541 1,080
69,991 70,090 2,471 2,010 1,549 1,088
70,091 70,190 2,479 2,018 1,557 1,096
70,191 70,290 2,487 2,026 1,565 1,104
70,291 70,390 2,495 2,034 1,573 1,112
70,391 70,490 2,503 2,042 1,581 1,120
70,491 70,590 2,511 2,050 1,589 1,128
70,591 70,690 2,519 2,058 1,597 1,136
70,691 70,790 2,527 2,066 1,605 1,144
70,791 70,890 2,535 2,074 1,613 1,152
70,891 70,990 2,543 2,082 1,621 1,160
70,991 71,090 2,551 2,090 1,629 1,168
71,091 71,190 2,559 2,098 1,637 1,176
71,191 71,290 2,567 2,106 1,645 1,184
71,291 71,390 2,575 2,114 1,653 1,192
71,391 71,490 2,583 2,122 1,661 1,200
71,491 71,590 2,591 2,130 1,669 1,208
71,591 71,690 2,599 2,138 1,677 1,216
71,691 71,790 2,607 2,146 1,685 1,224
71,791 71,890 2,615 2,154 1,693 1,232
71,891 71,990 2,623 2,162 1,701 1,240
71,991 72,090 2,631 2,170 1,709 1,248
72,091 72,190 2,639 2,178 1,717 1,256
72,191 72,290 2,647 2,186 1,725 1,264
72,291 72,390 2,655 2,194 1,733 1,272
72,391 72,490 2,663 2,202 1,741 1,280
72,491 72,590 2,671 2,210 1,749 1,288
72,591 72,690 2,679 2,218 1,757 1,296
72,691 72,790 2,687 2,226 1,765 1,304
72,791 72,890 2,695 2,234 1,773 1,312
72,891 72,990 2,703 2,242 1,781 1,320
72,991 73,090 2,711 2,250 1,789 1,328
73,091 73,190 2,719 2,258 1,797 1,336
73,191 73,290 2,727 2,266 1,805 1,344
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
73,291 73,390 2,735 2,274 1,813 1,352
73,391 73,490 2,743 2,282 1,821 1,360
73,491 73,590 2,751 2,290 1,829 1,368
73,591 73,690 2,759 2,298 1,837 1,376
73,691 73,790 2,767 2,306 1,845 1,384
73,791 73,890 2,775 2,314 1,853 1,392
73,891 73,990 2,783 2,322 1,861 1,400
73,991 74,090 2,791 2,330 1,869 1,408
74,091 74,190 2,799 2,338 1,877 1,416
74,191 74,290 2,807 2,346 1,885 1,424
74,291 74,390 2,815 2,354 1,893 1,432
74,391 74,490 2,823 2,362 1,901 1,440
74,491 74,590 2,831 2,370 1,909 1,448
74,591 74,690 2,839 2,378 1,917 1,456
74,691 74,790 2,847 2,386 1,925 1,464
74,791 74,890 2,855 2,394 1,933 1,472
74,891 74,990 2,863 2,402 1,941 1,480
74,991 75,090 2,871 2,410 1,949 1,488
75,091 75,190 2,879 2,418 1,957 1,496
75,191 75,290 2,887 2,426 1,965 1,504
75,291 75,390 2,895 2,434 1,973 1,512
75,391 75,490 2,903 2,442 1,981 1,520
75,491 75,590 2,911 2,450 1,989 1,528
75,591 75,690 2,919 2,458 1,997 1,536
75,691 75,790 2,927 2,466 2,005 1,544
75,791 75,890 2,935 2,474 2,013 1,552
75,891 75,990 2,943 2,482 2,021 1,560
75,991 76,090 2,951 2,490 2,029 1,568
76,091 76,190 2,959 2,498 2,037 1,576
76,191 76,290 2,968 2,507 2,046 1,585
76,291 76,390 2,978 2,517 2,056 1,595
76,391 76,490 2,987 2,526 2,065 1,604
76,491 76,590 2,996 2,535 2,074 1,613
76,591 76,690 3,006 2,545 2,084 1,623
76,691 76,790 3,015 2,554 2,093 1,632
76,791 76,890 3,024 2,563 2,102 1,641
76,891 76,990 3,034 2,573 2,112 1,651
76,991 77,090 3,043 2,582 2,121 1,660
77,091 77,190 3,052 2,591 2,130 1,669
77,191 77,290 3,061 2,600 2,139 1,678
77,291 77,390 3,071 2,610 2,149 1,688
77,391 77,490 3,080 2,619 2,158 1,697
77,491 77,590 3,089 2,628 2,167 1,706
77,591 77,690 3,099 2,638 2,177 1,716
77,691 77,790 3,108 2,647 2,186 1,725
77,791 77,890 3,117 2,656 2,195 1,734
77,891 77,990 3,127 2,666 2,205 1,744
77,991 78,090 3,136 2,675 2,214 1,753
78,091 78,190 3,145 2,684 2,223 1,762
78,191 78,290 3,154 2,693 2,232 1,771
78,291 78,390 3,164 2,703 2,242 1,781
78,391 78,490 3,173 2,712 2,251 1,790
78,491 78,590 3,182 2,721 2,260 1,799
78,591 78,690 3,192 2,731 2,270 1,809
78,691 78,790 3,201 2,740 2,279 1,818
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
78,791 78,890 3,210 2,749 2,288 1,827
78,891 78,990 3,220 2,759 2,298 1,837
78,991 79,090 3,229 2,768 2,307 1,846
79,091 79,190 3,238 2,777 2,316 1,855
79,191 79,290 3,247 2,786 2,325 1,864
79,291 79,390 3,257 2,796 2,335 1,874
79,391 79,490 3,266 2,805 2,344 1,883
79,491 79,590 3,275 2,814 2,353 1,892
79,591 79,690 3,285 2,824 2,363 1,902
79,691 79,790 3,294 2,833 2,372 1,911
79,791 79,890 3,303 2,842 2,381 1,920
79,891 79,990 3,313 2,852 2,391 1,930
79,991 80,090 3,322 2,861 2,400 1,939
80,091 80,190 3,331 2,870 2,409 1,948
80,191 80,290 3,340 2,879 2,418 1,957
80,291 80,390 3,350 2,889 2,428 1,967
80,391 80,490 3,359 2,898 2,437 1,976
80,491 80,590 3,368 2,907 2,446 1,985
80,591 80,690 3,378 2,917 2,456 1,995
80,691 80,790 3,387 2,926 2,465 2,004
80,791 80,890 3,396 2,935 2,474 2,013
80,891 80,990 3,406 2,945 2,484 2,023
80,991 81,090 3,415 2,954 2,493 2,032
81,091 81,190 3,424 2,963 2,502 2,041
81,191 81,290 3,433 2,972 2,511 2,050
81,291 81,390 3,443 2,982 2,521 2,060
81,391 81,490 3,452 2,991 2,530 2,069
81,491 81,590 3,461 3,000 2,539 2,078
81,591 81,690 3,471 3,010 2,549 2,088
81,691 81,790 3,480 3,019 2,558 2,097
81,791 81,890 3,489 3,028 2,567 2,106
81,891 81,990 3,499 3,038 2,577 2,116
81,991 82,090 3,508 3,047 2,586 2,125
82,091 82,190 3,517 3,056 2,595 2,134
82,191 82,290 3,526 3,065 2,604 2,143
82,291 82,390 3,536 3,075 2,614 2,153
82,391 82,490 3,545 3,084 2,623 2,162
82,491 82,590 3,554 3,093 2,632 2,171
82,591 82,690 3,564 3,103 2,642 2,181
82,691 82,790 3,573 3,112 2,651 2,190
82,791 82,890 3,582 3,121 2,660 2,199
82,891 82,990 3,592 3,131 2,670 2,209
82,991 83,090 3,601 3,140 2,679 2,218
83,091 83,190 3,610 3,149 2,688 2,227
83,191 83,290 3,619 3,158 2,697 2,236
83,291 83,390 3,629 3,168 2,707 2,246
83,391 83,490 3,638 3,177 2,716 2,255
83,491 83,590 3,647 3,186 2,725 2,264
83,591 83,690 3,657 3,196 2,735 2,274
83,691 83,790 3,666 3,205 2,744 2,283
83,791 83,890 3,675 3,214 2,753 2,292
83,891 83,990 3,685 3,224 2,763 2,302
83,991 84,090 3,694 3,233 2,772 2,311
84,091 84,190 3,703 3,242 2,781 2,320
84,191 84,290 3,712 3,251 2,790 2,329
Form 540 2EZ Tax Booklet 2024 Page 27
This table gives you credit of $5,540 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
84,291 84,390 3,722 3,261 2,800 2,339
84,391 84,490 3,731 3,270 2,809 2,348
84,491 84,590 3,740 3,279 2,818 2,357
84,591 84,690 3,750 3,289 2,828 2,367
84,691 84,790 3,759 3,298 2,837 2,376
84,791 84,890 3,768 3,307 2,846 2,385
84,891 84,990 3,778 3,317 2,856 2,395
84,991 85,090 3,787 3,326 2,865 2,404
85,091 85,190 3,796 3,335 2,874 2,413
85,191 85,290 3,805 3,344 2,883 2,422
85,291 85,390 3,815 3,354 2,893 2,432
85,391 85,490 3,824 3,363 2,902 2,441
85,491 85,590 3,833 3,372 2,911 2,450
85,591 85,690 3,843 3,382 2,921 2,460
85,691 85,790 3,852 3,391 2,930 2,469
85,791 85,890 3,861 3,400 2,939 2,478
85,891 85,990 3,871 3,410 2,949 2,488
85,991 86,090 3,880 3,419 2,958 2,497
86,091 86,190 3,889 3,428 2,967 2,506
86,191 86,290 3,898 3,437 2,976 2,515
86,291 86,390 3,908 3,447 2,986 2,525
86,391 86,490 3,917 3,456 2,995 2,534
86,491 86,590 3,926 3,465 3,004 2,543
86,591 86,690 3,936 3,475 3,014 2,553
86,691 86,790 3,945 3,484 3,023 2,562
86,791 86,890 3,954 3,493 3,032 2,571
86,891 86,990 3,964 3,503 3,042 2,581
86,991 87,090 3,973 3,512 3,051 2,590
87,091 87,190 3,982 3,521 3,060 2,599
87,191 87,290 3,991 3,530 3,069 2,608
87,291 87,390 4,001 3,540 3,079 2,618
87,391 87,490 4,010 3,549 3,088 2,627
87,491 87,590 4,019 3,558 3,097 2,636
87,591 87,690 4,029 3,568 3,107 2,646
87,691 87,790 4,038 3,577 3,116 2,655
87,791 87,890 4,047 3,586 3,125 2,664
87,891 87,990 4,057 3,596 3,135 2,674
87,991 88,090 4,066 3,605 3,144 2,683
88,091 88,190 4,075 3,614 3,153 2,692
88,191 88,290 4,084 3,623 3,162 2,701
88,291 88,390 4,094 3,633 3,172 2,711
88,391 88,490 4,103 3,642 3,181 2,720
88,491 88,590 4,112 3,651 3,190 2,729
88,591 88,690 4,122 3,661 3,200 2,739
88,691 88,790 4,131 3,670 3,209 2,748
88,791 88,890 4,140 3,679 3,218 2,757
88,891 88,990 4,150 3,689 3,228 2,767
88,991 89,090 4,159 3,698 3,237 2,776
89,091 89,190 4,168 3,707 3,246 2,785
89,191 89,290 4,177 3,716 3,255 2,794
89,291 89,390 4,187 3,726 3,265 2,804
89,391 89,490 4,196 3,735 3,274 2,813
89,491 89,590 4,205 3,744 3,283 2,822
89,591 89,690 4,215 3,754 3,293 2,832
89,691 89,790 4,224 3,763 3,302 2,841
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
89,791 89,890 4,233 3,772 3,311 2,850
89,891 89,990 4,243 3,782 3,321 2,860
89,991 90,090 4,252 3,791 3,330 2,869
90,091 90,190 4,261 3,800 3,339 2,878
90,191 90,290 4,270 3,809 3,348 2,887
90,291 90,390 4,280 3,819 3,358 2,897
90,391 90,490 4,289 3,828 3,367 2,906
90,491 90,590 4,298 3,837 3,376 2,915
90,591 90,690 4,308 3,847 3,386 2,925
90,691 90,790 4,317 3,856 3,395 2,934
90,791 90,890 4,326 3,865 3,404 2,943
90,891 90,990 4,336 3,875 3,414 2,953
90,991 91,090 4,345 3,884 3,423 2,962
91,091 91,190 4,354 3,893 3,432 2,971
91,191 91,290 4,363 3,902 3,441 2,980
91,291 91,390 4,373 3,912 3,451 2,990
91,391 91,490 4,382 3,921 3,460 2,999
91,491 91,590 4,391 3,930 3,469 3,008
91,591 91,690 4,401 3,940 3,479 3,018
91,691 91,790 4,410 3,949 3,488 3,027
91,791 91,890 4,419 3,958 3,497 3,036
91,891 91,990 4,429 3,968 3,507 3,046
91,991 92,090 4,438 3,977 3,516 3,055
92,091 92,190 4,447 3,986 3,525 3,064
92,191 92,290 4,456 3,995 3,534 3,073
92,291 92,390 4,466 4,005 3,544 3,083
92,391 92,490 4,475 4,014 3,553 3,092
92,491 92,590 4,484 4,023 3,562 3,101
92,591 92,690 4,494 4,033 3,572 3,111
92,691 92,790 4,503 4,042 3,581 3,120
92,791 92,890 4,512 4,051 3,590 3,129
92,891 92,990 4,522 4,061 3,600 3,139
92,991 93,090 4,531 4,070 3,609 3,148
93,091 93,190 4,540 4,079 3,618 3,157
93,191 93,290 4,549 4,088 3,627 3,166
93,291 93,390 4,559 4,098 3,637 3,176
93,391 93,490 4,568 4,107 3,646 3,185
93,491 93,590 4,577 4,116 3,655 3,194
93,591 93,690 4,587 4,126 3,665 3,204
93,691 93,790 4,596 4,135 3,674 3,213
93,791 93,890 4,605 4,144 3,683 3,222
93,891 93,990 4,615 4,154 3,693 3,232
93,991 94,090 4,624 4,163 3,702 3,241
94,091 94,190 4,633 4,172 3,711 3,250
94,191 94,290 4,642 4,181 3,720 3,259
94,291 94,390 4,652 4,191 3,730 3,269
94,391 94,490 4,661 4,200 3,739 3,278
94,491 94,590 4,670 4,209 3,748 3,287
94,591 94,690 4,680 4,219 3,758 3,297
94,691 94,790 4,689 4,228 3,767 3,306
94,791 94,890 4,698 4,237 3,776 3,315
94,891 94,990 4,708 4,247 3,786 3,325
94,991 95,090 4,717 4,256 3,795 3,334
95,091 95,190 4,726 4,265 3,804 3,343
95,191 95,290 4,735 4,274 3,813 3,352
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
95,291 95,390 4,745 4,284 3,823 3,362
95,391 95,490 4,754 4,293 3,832 3,371
95,491 95,590 4,763 4,302 3,841 3,380
95,591 95,690 4,773 4,312 3,851 3,390
95,691 95,790 4,782 4,321 3,860 3,399
95,791 95,890 4,791 4,330 3,869 3,408
95,891 95,990 4,801 4,340 3,879 3,418
95,991 96,090 4,810 4,349 3,888 3,427
96,091 96,190 4,819 4,358 3,897 3,436
96,191 96,290 4,828 4,367 3,906 3,445
96,291 96,390 4,838 4,377 3,916 3,455
96,391 96,490 4,847 4,386 3,925 3,464
96,491 96,590 4,856 4,395 3,934 3,473
96,591 96,690 4,866 4,405 3,944 3,483
96,691 96,790 4,875 4,414 3,953 3,492
96,791 96,890 4,884 4,423 3,962 3,501
96,891 96,990 4,894 4,433 3,972 3,511
96,991 97,090 4,903 4,442 3,981 3,520
97,091 97,190 4,912 4,451 3,990 3,529
97,191 97,290 4,921 4,460 3,999 3,538
97,291 97,390 4,931 4,470 4,009 3,548
97,391 97,490 4,940 4,479 4,018 3,557
97,491 97,590 4,949 4,488 4,027 3,566
97,591 97,690 4,959 4,498 4,037 3,576
97,691 97,790 4,968 4,507 4,046 3,585
97,791 97,890 4,977 4,516 4,055 3,594
97,891 97,990 4,987 4,526 4,065 3,604
97,991 98,090 4,996 4,535 4,074 3,613
98,091 98,190 5,005 4,544 4,083 3,622
98,191 98,290 5,014 4,553 4,092 3,631
98,291 98,390 5,024 4,563 4,102 3,641
98,391 98,490 5,033 4,572 4,111 3,650
98,491 98,590 5,042 4,581 4,120 3,659
98,591 98,690 5,052 4,591 4,130 3,669
98,691 98,790 5,061 4,600 4,139 3,678
98,791 98,890 5,070 4,609 4,148 3,687
98,891 98,990 5,080 4,619 4,158 3,697
98,991 99,090 5,089 4,628 4,167 3,706
99,091 99,190 5,098 4,637 4,176 3,715
99,191 99,290 5,107 4,646 4,185 3,724
99,291 99,390 5,117 4,656 4,195 3,734
99,391 99,490 5,126 4,665 4,204 3,743
99,491 99,590 5,135 4,674 4,213 3,752
99,591 99,690 5,145 4,684 4,223 3,762
99,691 99,790 5,154 4,693 4,232 3,771
99,791 99,890 5,163 4,702 4,241 3,780
99,891 99,990 5,173 4,712 4,251 3,790
99,991 100,000 5,182 4,721 4,260 3,799
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 2024
THIS PAGE INTENTIONALLY LEFT BLANK
Visit our website: ftb.ca.gov
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024 Page 29
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
0 36,730 0 0 0 0
36,731 36,830 1 0 0 0
36,831 36,930 3 0 0 0
36,931 37,030 5 0 0 0
37,031 37,130 7 0 0 0
37,131 37,230 9 0 0 0
37,231 37,330 11 0 0 0
37,331 37,430 13 0 0 0
37,431 37,530 15 0 0 0
37,531 37,630 17 0 0 0
37,631 37,730 19 0 0 0
37,731 37,830 21 0 0 0
37,831 37,930 23 0 0 0
37,931 38,030 25 0 0 0
38,031 38,130 27 0 0 0
38,131 38,230 29 0 0 0
38,231 38,330 31 0 0 0
38,331 38,430 33 0 0 0
38,431 38,530 35 0 0 0
38,531 38,630 37 0 0 0
38,631 38,730 39 0 0 0
38,731 38,830 41 0 0 0
38,831 38,930 43 0 0 0
38,931 39,030 45 0 0 0
39,031 39,130 47 0 0 0
39,131 39,230 49 0 0 0
39,231 39,330 51 0 0 0
39,331 39,430 53 0 0 0
39,431 39,530 55 0 0 0
39,531 39,630 57 0 0 0
39,631 39,730 59 0 0 0
39,731 39,830 61 0 0 0
39,831 39,930 63 0 0 0
39,931 40,030 65 0 0 0
40,031 40,130 67 0 0 0
40,131 40,230 69 0 0 0
40,231 40,330 71 0 0 0
40,331 40,430 73 0 0 0
40,431 40,530 75 0 0 0
40,531 40,630 77 0 0 0
40,631 40,730 79 0 0 0
40,731 40,830 81 0 0 0
40,831 40,930 83 0 0 0
40,931 41,030 85 0 0 0
41,031 41,130 87 0 0 0
41,131 41,230 89 0 0 0
41,231 41,330 91 0 0 0
41,331 41,430 93 0 0 0
41,431 41,530 95 0 0 0
41,531 41,630 97 0 0 0
41,631 41,730 99 0 0 0
41,731 41,830 101 0 0 0
41,831 41,930 103 0 0 0
41,931 42,030 105 0 0 0
42,031 42,130 107 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
42,131 42,230 109 0 0 0
42,231 42,330 111 0 0 0
42,331 42,430 113 0 0 0
42,431 42,530 115 0 0 0
42,531 42,630 117 0 0 0
42,631 42,730 119 0 0 0
42,731 42,830 121 0 0 0
42,831 42,930 123 0 0 0
42,931 43,030 125 0 0 0
43,031 43,130 127 0 0 0
43,131 43,230 129 0 0 0
43,231 43,330 131 0 0 0
43,331 43,430 133 0 0 0
43,431 43,530 135 0 0 0
43,531 43,630 137 0 0 0
43,631 43,730 139 0 0 0
43,731 43,830 141 0 0 0
43,831 43,930 143 0 0 0
43,931 44,030 145 0 0 0
44,031 44,130 147 0 0 0
44,131 44,230 149 0 0 0
44,231 44,330 151 0 0 0
44,331 44,430 153 0 0 0
44,431 44,530 155 0 0 0
44,531 44,630 157 0 0 0
44,631 44,730 159 0 0 0
44,731 44,830 161 0 0 0
44,831 44,930 163 0 0 0
44,931 45,030 165 0 0 0
45,031 45,130 167 0 0 0
45,131 45,230 169 0 0 0
45,231 45,330 171 0 0 0
45,331 45,430 173 0 0 0
45,431 45,530 175 0 0 0
45,531 45,630 177 0 0 0
45,631 45,730 179 0 0 0
45,731 45,830 181 0 0 0
45,831 45,930 183 0 0 0
45,931 46,030 185 0 0 0
46,031 46,130 187 0 0 0
46,131 46,230 189 0 0 0
46,231 46,330 191 0 0 0
46,331 46,430 193 0 0 0
46,431 46,530 195 0 0 0
46,531 46,630 197 0 0 0
46,631 46,730 199 0 0 0
46,731 46,830 201 0 0 0
46,831 46,930 203 0 0 0
46,931 47,030 205 0 0 0
47,031 47,130 207 0 0 0
47,131 47,230 209 0 0 0
47,231 47,330 211 0 0 0
47,331 47,430 213 0 0 0
47,431 47,530 215 0 0 0
47,531 47,630 217 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
47,631 47,730 219 0 0 0
47,731 47,830 221 0 0 0
47,831 47,930 223 0 0 0
47,931 48,030 225 0 0 0
48,031 48,130 227 0 0 0
48,131 48,230 229 0 0 0
48,231 48,330 231 0 0 0
48,331 48,430 233 0 0 0
48,431 48,530 235 0 0 0
48,531 48,630 237 0 0 0
48,631 48,730 239 0 0 0
48,731 48,830 241 0 0 0
48,831 48,930 243 0 0 0
48,931 49,030 245 0 0 0
49,031 49,130 247 0 0 0
49,131 49,230 249 0 0 0
49,231 49,330 251 0 0 0
49,331 49,430 253 0 0 0
49,431 49,530 255 0 0 0
49,531 49,630 257 0 0 0
49,631 49,730 259 0 0 0
49,731 49,830 261 0 0 0
49,831 49,930 263 0 0 0
49,931 50,030 265 0 0 0
50,031 50,130 267 0 0 0
50,131 50,230 269 0 0 0
50,231 50,330 271 0 0 0
50,331 50,430 273 0 0 0
50,431 50,530 275 0 0 0
50,531 50,630 277 0 0 0
50,631 50,730 279 0 0 0
50,731 50,830 281 0 0 0
50,831 50,930 283 0 0 0
50,931 51,030 285 0 0 0
51,031 51,130 287 0 0 0
51,131 51,230 289 0 0 0
51,231 51,330 291 0 0 0
51,331 51,430 293 0 0 0
51,431 51,530 295 0 0 0
51,531 51,630 297 0 0 0
51,631 51,730 299 0 0 0
51,731 51,830 301 0 0 0
51,831 51,930 303 0 0 0
51,931 52,030 305 0 0 0
52,031 52,130 307 0 0 0
52,131 52,230 309 0 0 0
52,231 52,330 311 0 0 0
52,331 52,430 313 0 0 0
52,431 52,530 315 0 0 0
52,531 52,630 317 0 0 0
52,631 52,730 319 0 0 0
52,731 52,830 321 0 0 0
52,831 52,930 323 0 0 0
52,931 53,030 325 0 0 0
53,031 53,130 327 0 0 0
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
53,131 53,230 329 0 0 0
53,231 53,330 331 0 0 0
53,331 53,430 333 0 0 0
53,431 53,530 335 0 0 0
53,531 53,630 337 0 0 0
53,631 53,730 339 0 0 0
53,731 53,830 341 0 0 0
53,831 53,930 343 0 0 0
53,931 54,030 345 0 0 0
54,031 54,130 347 0 0 0
54,131 54,230 349 0 0 0
54,231 54,330 351 0 0 0
54,331 54,430 353 0 0 0
54,431 54,530 355 0 0 0
54,531 54,630 357 0 0 0
54,631 54,730 359 0 0 0
54,731 54,830 361 0 0 0
54,831 54,930 363 0 0 0
54,931 55,030 365 0 0 0
55,031 55,130 367 0 0 0
55,131 55,230 369 0 0 0
55,231 55,330 371 0 0 0
55,331 55,430 373 0 0 0
55,431 55,530 375 0 0 0
55,531 55,630 377 0 0 0
55,631 55,730 379 0 0 0
55,731 55,830 381 0 0 0
55,831 55,930 383 0 0 0
55,931 56,030 385 0 0 0
56,031 56,130 387 0 0 0
56,131 56,230 389 0 0 0
56,231 56,330 391 0 0 0
56,331 56,430 393 0 0 0
56,431 56,530 395 0 0 0
56,531 56,630 397 0 0 0
56,631 56,730 399 0 0 0
56,731 56,830 401 0 0 0
56,831 56,930 403 0 0 0
56,931 57,030 405 0 0 0
57,031 57,130 407 0 0 0
57,131 57,230 409 0 0 0
57,231 57,330 411 0 0 0
57,331 57,430 413 0 0 0
57,431 57,530 415 0 0 0
57,531 57,630 417 0 0 0
57,631 57,730 419 0 0 0
57,731 57,830 421 0 0 0
57,831 57,930 423 0 0 0
57,931 58,030 425 0 0 0
58,031 58,130 427 0 0 0
58,131 58,230 429 0 0 0
58,231 58,330 431 0 0 0
58,331 58,430 433 0 0 0
58,431 58,530 435 0 0 0
58,531 58,630 437 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
58,631 58,730 439 0 0 0
58,731 58,830 441 0 0 0
58,831 58,930 443 0 0 0
58,931 59,030 445 0 0 0
59,031 59,130 447 0 0 0
59,131 59,230 449 0 0 0
59,231 59,330 451 0 0 0
59,331 59,430 453 0 0 0
59,431 59,530 455 0 0 0
59,531 59,630 457 0 0 0
59,631 59,730 459 0 0 0
59,731 59,830 461 0 0 0
59,831 59,930 463 2 0 0
59,931 60,030 465 4 0 0
60,031 60,130 467 6 0 0
60,131 60,230 469 8 0 0
60,231 60,330 471 10 0 0
60,331 60,430 473 12 0 0
60,431 60,530 475 14 0 0
60,531 60,630 477 16 0 0
60,631 60,730 479 18 0 0
60,731 60,830 481 20 0 0
60,831 60,930 483 22 0 0
60,931 61,030 485 24 0 0
61,031 61,130 487 26 0 0
61,131 61,230 489 28 0 0
61,231 61,330 491 30 0 0
61,331 61,430 493 32 0 0
61,431 61,530 495 34 0 0
61,531 61,630 497 36 0 0
61,631 61,730 499 38 0 0
61,731 61,830 501 40 0 0
61,831 61,930 503 42 0 0
61,931 62,030 505 44 0 0
62,031 62,130 507 46 0 0
62,131 62,230 511 50 0 0
62,231 62,330 515 54 0 0
62,331 62,430 519 58 0 0
62,431 62,530 523 62 0 0
62,531 62,630 527 66 0 0
62,631 62,730 531 70 0 0
62,731 62,830 535 74 0 0
62,831 62,930 539 78 0 0
62,931 63,030 543 82 0 0
63,031 63,130 547 86 0 0
63,131 63,230 551 90 0 0
63,231 63,330 555 94 0 0
63,331 63,430 559 98 0 0
63,431 63,530 563 102 0 0
63,531 63,630 567 106 0 0
63,631 63,730 571 110 0 0
63,731 63,830 575 114 0 0
63,831 63,930 579 118 0 0
63,931 64,030 583 122 0 0
64,031 64,130 587 126 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
64,131 64,230 591 130 0 0
64,231 64,330 595 134 0 0
64,331 64,430 599 138 0 0
64,431 64,530 603 142 0 0
64,531 64,630 607 146 0 0
64,631 64,730 611 150 0 0
64,731 64,830 615 154 0 0
64,831 64,930 619 158 0 0
64,931 65,030 623 162 0 0
65,031 65,130 627 166 0 0
65,131 65,230 631 170 0 0
65,231 65,330 635 174 0 0
65,331 65,430 639 178 0 0
65,431 65,530 643 182 0 0
65,531 65,630 647 186 0 0
65,631 65,730 651 190 0 0
65,731 65,830 655 194 0 0
65,831 65,930 659 198 0 0
65,931 66,030 663 202 0 0
66,031 66,130 667 206 0 0
66,131 66,230 671 210 0 0
66,231 66,330 675 214 0 0
66,331 66,430 679 218 0 0
66,431 66,530 683 222 0 0
66,531 66,630 687 226 0 0
66,631 66,730 691 230 0 0
66,731 66,830 695 234 0 0
66,831 66,930 699 238 0 0
66,931 67,030 703 242 0 0
67,031 67,130 707 246 0 0
67,131 67,230 711 250 0 0
67,231 67,330 715 254 0 0
67,331 67,430 719 258 0 0
67,431 67,530 723 262 0 0
67,531 67,630 727 266 0 0
67,631 67,730 731 270 0 0
67,731 67,830 735 274 0 0
67,831 67,930 739 278 0 0
67,931 68,030 743 282 0 0
68,031 68,130 747 286 0 0
68,131 68,230 751 290 0 0
68,231 68,330 755 294 0 0
68,331 68,430 759 298 0 0
68,431 68,530 763 302 0 0
68,531 68,630 767 306 0 0
68,631 68,730 771 310 0 0
68,731 68,830 775 314 0 0
68,831 68,930 779 318 0 0
68,931 69,030 783 322 0 0
69,031 69,130 787 326 0 0
69,131 69,230 791 330 0 0
69,231 69,330 795 334 0 0
69,331 69,430 799 338 0 0
69,431 69,530 803 342 0 0
69,531 69,630 807 346 0 0
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024 Page 31
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
69,631 69,730 811 350 0 0
69,731 69,830 815 354 0 0
69,831 69,930 819 358 0 0
69,931 70,030 823 362 0 0
70,031 70,130 827 366 0 0
70,131 70,230 831 370 0 0
70,231 70,330 835 374 0 0
70,331 70,430 839 378 0 0
70,431 70,530 843 382 0 0
70,531 70,630 847 386 0 0
70,631 70,730 851 390 0 0
70,731 70,830 855 394 0 0
70,831 70,930 859 398 0 0
70,931 71,030 863 402 0 0
71,031 71,130 867 406 0 0
71,131 71,230 871 410 0 0
71,231 71,330 875 414 0 0
71,331 71,430 879 418 0 0
71,431 71,530 883 422 0 0
71,531 71,630 887 426 0 0
71,631 71,730 891 430 0 0
71,731 71,830 895 434 0 0
71,831 71,930 899 438 0 0
71,931 72,030 903 442 0 0
72,031 72,130 907 446 0 0
72,131 72,230 911 450 0 0
72,231 72,330 915 454 0 0
72,331 72,430 919 458 0 0
72,431 72,530 923 462 1 0
72,531 72,630 927 466 5 0
72,631 72,730 931 470 9 0
72,731 72,830 935 474 13 0
72,831 72,930 939 478 17 0
72,931 73,030 943 482 21 0
73,031 73,130 947 486 25 0
73,131 73,230 951 490 29 0
73,231 73,330 955 494 33 0
73,331 73,430 959 498 37 0
73,431 73,530 963 502 41 0
73,531 73,630 967 506 45 0
73,631 73,730 971 510 49 0
73,731 73,830 975 514 53 0
73,831 73,930 979 518 57 0
73,931 74,030 983 522 61 0
74,031 74,130 987 526 65 0
74,131 74,230 991 530 69 0
74,231 74,330 995 534 73 0
74,331 74,430 999 538 77 0
74,431 74,530 1,003 542 81 0
74,531 74,630 1,007 546 85 0
74,631 74,730 1,011 550 89 0
74,731 74,830 1,015 554 93 0
74,831 74,930 1,019 558 97 0
74,931 75,030 1,023 562 101 0
75,031 75,130 1,027 566 105 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
75,131 75,230 1,031 570 109 0
75,231 75,330 1,035 574 113 0
75,331 75,430 1,039 578 117 0
75,431 75,530 1,043 582 121 0
75,531 75,630 1,047 586 125 0
75,631 75,730 1,051 590 129 0
75,731 75,830 1,055 594 133 0
75,831 75,930 1,059 598 137 0
75,931 76,030 1,063 602 141 0
76,031 76,130 1,067 606 145 0
76,131 76,230 1,071 610 149 0
76,231 76,330 1,075 614 153 0
76,331 76,430 1,079 618 157 0
76,431 76,530 1,083 622 161 0
76,531 76,630 1,087 626 165 0
76,631 76,730 1,091 630 169 0
76,731 76,830 1,095 634 173 0
76,831 76,930 1,099 638 177 0
76,931 77,030 1,103 642 181 0
77,031 77,130 1,107 646 185 0
77,131 77,230 1,111 650 189 0
77,231 77,330 1,115 654 193 0
77,331 77,430 1,119 658 197 0
77,431 77,530 1,123 662 201 0
77,531 77,630 1,127 666 205 0
77,631 77,730 1,131 670 209 0
77,731 77,830 1,135 674 213 0
77,831 77,930 1,139 678 217 0
77,931 78,030 1,143 682 221 0
78,031 78,130 1,147 686 225 0
78,131 78,230 1,151 690 229 0
78,231 78,330 1,155 694 233 0
78,331 78,430 1,159 698 237 0
78,431 78,530 1,163 702 241 0
78,531 78,630 1,167 706 245 0
78,631 78,730 1,171 710 249 0
78,731 78,830 1,175 714 253 0
78,831 78,930 1,179 718 257 0
78,931 79,030 1,183 722 261 0
79,031 79,130 1,187 726 265 0
79,131 79,230 1,191 730 269 0
79,231 79,330 1,195 734 273 0
79,331 79,430 1,199 738 277 0
79,431 79,530 1,203 742 281 0
79,531 79,630 1,207 746 285 0
79,631 79,730 1,211 750 289 0
79,731 79,830 1,215 754 293 0
79,831 79,930 1,219 758 297 0
79,931 80,030 1,223 762 301 0
80,031 80,130 1,227 766 305 0
80,131 80,230 1,231 770 309 0
80,231 80,330 1,235 774 313 0
80,331 80,430 1,239 778 317 0
80,431 80,530 1,243 782 321 0
80,531 80,630 1,247 786 325 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
80,631 80,730 1,251 790 329 0
80,731 80,830 1,255 794 333 0
80,831 80,930 1,259 798 337 0
80,931 81,030 1,263 802 341 0
81,031 81,130 1,267 806 345 0
81,131 81,230 1,271 810 349 0
81,231 81,330 1,275 814 353 0
81,331 81,430 1,279 818 357 0
81,431 81,530 1,283 822 361 0
81,531 81,630 1,287 826 365 0
81,631 81,730 1,291 830 369 0
81,731 81,830 1,295 834 373 0
81,831 81,930 1,299 838 377 0
81,931 82,030 1,303 842 381 0
82,031 82,130 1,307 846 385 0
82,131 82,230 1,311 850 389 0
82,231 82,330 1,315 854 393 0
82,331 82,430 1,319 858 397 0
82,431 82,530 1,323 862 401 0
82,531 82,630 1,327 866 405 0
82,631 82,730 1,331 870 409 0
82,731 82,830 1,335 874 413 0
82,831 82,930 1,339 878 417 0
82,931 83,030 1,343 882 421 0
83,031 83,130 1,347 886 425 0
83,131 83,230 1,351 890 429 0
83,231 83,330 1,355 894 433 0
83,331 83,430 1,359 898 437 0
83,431 83,530 1,363 902 441 0
83,531 83,630 1,367 906 445 0
83,631 83,730 1,371 910 449 0
83,731 83,830 1,375 914 453 0
83,831 83,930 1,379 918 457 0
83,931 84,030 1,383 922 461 0
84,031 84,130 1,387 926 465 4
84,131 84,230 1,391 930 469 8
84,231 84,330 1,395 934 473 12
84,331 84,430 1,399 938 477 16
84,431 84,530 1,403 942 481 20
84,531 84,630 1,407 946 485 24
84,631 84,730 1,411 950 489 28
84,731 84,830 1,415 954 493 32
84,831 84,930 1,419 958 497 36
84,931 85,030 1,423 962 501 40
85,031 85,130 1,427 966 505 44
85,131 85,230 1,431 970 509 48
85,231 85,330 1,435 974 513 52
85,331 85,430 1,439 978 517 56
85,431 85,530 1,443 982 521 60
85,531 85,630 1,447 986 525 64
85,631 85,730 1,451 990 529 68
85,731 85,830 1,455 994 533 72
85,831 85,930 1,459 998 537 76
85,931 86,030 1,463 1,002 541 80
86,031 86,130 1,467 1,006 545 84
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
86,131 86,230 1,471 1,010 549 88
86,231 86,330 1,475 1,014 553 92
86,331 86,430 1,479 1,018 557 96
86,431 86,530 1,483 1,022 561 100
86,531 86,630 1,487 1,026 565 104
86,631 86,730 1,491 1,030 569 108
86,731 86,830 1,495 1,034 573 112
86,831 86,930 1,499 1,038 577 116
86,931 87,030 1,503 1,042 581 120
87,031 87,130 1,507 1,046 585 124
87,131 87,230 1,511 1,050 589 128
87,231 87,330 1,515 1,054 593 132
87,331 87,430 1,519 1,058 597 136
87,431 87,530 1,523 1,062 601 140
87,531 87,630 1,527 1,066 605 144
87,631 87,730 1,531 1,070 609 148
87,731 87,830 1,535 1,074 613 152
87,831 87,930 1,539 1,078 617 156
87,931 88,030 1,543 1,082 621 160
88,031 88,130 1,547 1,086 625 164
88,131 88,230 1,551 1,090 629 168
88,231 88,330 1,555 1,094 633 172
88,331 88,430 1,559 1,098 637 176
88,431 88,530 1,563 1,102 641 180
88,531 88,630 1,567 1,106 645 184
88,631 88,730 1,571 1,110 649 188
88,731 88,830 1,575 1,114 653 192
88,831 88,930 1,579 1,118 657 196
88,931 89,030 1,583 1,122 661 200
89,031 89,130 1,587 1,126 665 204
89,131 89,230 1,591 1,130 669 208
89,231 89,330 1,595 1,134 673 212
89,331 89,430 1,599 1,138 677 216
89,431 89,530 1,603 1,142 681 220
89,531 89,630 1,607 1,146 685 224
89,631 89,730 1,611 1,150 689 228
89,731 89,830 1,615 1,154 693 232
89,831 89,930 1,619 1,158 697 236
89,931 90,030 1,623 1,162 701 240
90,031 90,130 1,627 1,166 705 244
90,131 90,230 1,631 1,170 709 248
90,231 90,330 1,635 1,174 713 252
90,331 90,430 1,639 1,178 717 256
90,431 90,530 1,643 1,182 721 260
90,531 90,630 1,647 1,186 725 264
90,631 90,730 1,651 1,190 729 268
90,731 90,830 1,655 1,194 733 272
90,831 90,930 1,659 1,198 737 276
90,931 91,030 1,663 1,202 741 280
91,031 91,130 1,667 1,206 745 284
91,131 91,230 1,671 1,210 749 288
91,231 91,330 1,675 1,214 753 292
91,331 91,430 1,679 1,218 757 296
91,431 91,530 1,683 1,222 761 300
91,531 91,630 1,687 1,226 765 304
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
91,631 91,730 1,693 1,232 771 310
91,731 91,830 1,699 1,238 777 316
91,831 91,930 1,705 1,244 783 322
91,931 92,030 1,711 1,250 789 328
92,031 92,130 1,717 1,256 795 334
92,131 92,230 1,723 1,262 801 340
92,231 92,330 1,729 1,268 807 346
92,331 92,430 1,735 1,274 813 352
92,431 92,530 1,741 1,280 819 358
92,531 92,630 1,747 1,286 825 364
92,631 92,730 1,753 1,292 831 370
92,731 92,830 1,759 1,298 837 376
92,831 92,930 1,765 1,304 843 382
92,931 93,030 1,771 1,310 849 388
93,031 93,130 1,777 1,316 855 394
93,131 93,230 1,783 1,322 861 400
93,231 93,330 1,789 1,328 867 406
93,331 93,430 1,795 1,334 873 412
93,431 93,530 1,801 1,340 879 418
93,531 93,630 1,807 1,346 885 424
93,631 93,730 1,813 1,352 891 430
93,731 93,830 1,819 1,358 897 436
93,831 93,930 1,825 1,364 903 442
93,931 94,030 1,831 1,370 909 448
94,031 94,130 1,837 1,376 915 454
94,131 94,230 1,843 1,382 921 460
94,231 94,330 1,849 1,388 927 466
94,331 94,430 1,855 1,394 933 472
94,431 94,530 1,861 1,400 939 478
94,531 94,630 1,867 1,406 945 484
94,631 94,730 1,873 1,412 951 490
94,731 94,830 1,879 1,418 957 496
94,831 94,930 1,885 1,424 963 502
94,931 95,030 1,891 1,430 969 508
95,031 95,130 1,897 1,436 975 514
95,131 95,230 1,903 1,442 981 520
95,231 95,330 1,909 1,448 987 526
95,331 95,430 1,915 1,454 993 532
95,431 95,530 1,921 1,460 999 538
95,531 95,630 1,927 1,466 1,005 544
95,631 95,730 1,933 1,472 1,011 550
95,731 95,830 1,939 1,478 1,017 556
95,831 95,930 1,945 1,484 1,023 562
95,931 96,030 1,951 1,490 1,029 568
96,031 96,130 1,957 1,496 1,035 574
96,131 96,230 1,963 1,502 1,041 580
96,231 96,330 1,969 1,508 1,047 586
96,331 96,430 1,975 1,514 1,053 592
96,431 96,530 1,981 1,520 1,059 598
96,531 96,630 1,987 1,526 1,065 604
96,631 96,730 1,993 1,532 1,071 610
96,731 96,830 1,999 1,538 1,077 616
96,831 96,930 2,005 1,544 1,083 622
96,931 97,030 2,011 1,550 1,089 628
97,031 97,130 2,017 1,556 1,095 634
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
97,131 97,230 2,023 1,562 1,101 640
97,231 97,330 2,029 1,568 1,107 646
97,331 97,430 2,035 1,574 1,113 652
97,431 97,530 2,041 1,580 1,119 658
97,531 97,630 2,047 1,586 1,125 664
97,631 97,730 2,053 1,592 1,131 670
97,731 97,830 2,059 1,598 1,137 676
97,831 97,930 2,065 1,604 1,143 682
97,931 98,030 2,071 1,610 1,149 688
98,031 98,130 2,077 1,616 1,155 694
98,131 98,230 2,083 1,622 1,161 700
98,231 98,330 2,089 1,628 1,167 706
98,331 98,430 2,095 1,634 1,173 712
98,431 98,530 2,101 1,640 1,179 718
98,531 98,630 2,107 1,646 1,185 724
98,631 98,730 2,113 1,652 1,191 730
98,731 98,830 2,119 1,658 1,197 736
98,831 98,930 2,125 1,664 1,203 742
98,931 99,030 2,131 1,670 1,209 748
99,031 99,130 2,137 1,676 1,215 754
99,131 99,230 2,143 1,682 1,221 760
99,231 99,330 2,149 1,688 1,227 766
99,331 99,430 2,155 1,694 1,233 772
99,431 99,530 2,161 1,700 1,239 778
99,531 99,630 2,167 1,706 1,245 784
99,631 99,730 2,173 1,712 1,251 790
99,731 99,830 2,179 1,718 1,257 796
99,831 99,930 2,185 1,724 1,263 802
99,931 100,030 2,191 1,730 1,269 808
100,031 100,130 2,197 1,736 1,275 814
100,131 100,230 2,203 1,742 1,281 820
100,231 100,330 2,209 1,748 1,287 826
100,331 100,430 2,215 1,754 1,293 832
100,431 100,530 2,221 1,760 1,299 838
100,531 100,630 2,227 1,766 1,305 844
100,631 100,730 2,233 1,772 1,311 850
100,731 100,830 2,239 1,778 1,317 856
100,831 100,930 2,245 1,784 1,323 862
100,931 101,030 2,251 1,790 1,329 868
101,031 101,130 2,257 1,796 1,335 874
101,131 101,230 2,263 1,802 1,341 880
101,231 101,330 2,269 1,808 1,347 886
101,331 101,430 2,275 1,814 1,353 892
101,431 101,530 2,281 1,820 1,359 898
101,531 101,630 2,287 1,826 1,365 904
101,631 101,730 2,293 1,832 1,371 910
101,731 101,830 2,299 1,838 1,377 916
101,831 101,930 2,305 1,844 1,383 922
101,931 102,030 2,311 1,850 1,389 928
102,031 102,130 2,317 1,856 1,395 934
102,131 102,230 2,323 1,862 1,401 940
102,231 102,330 2,329 1,868 1,407 946
102,331 102,430 2,335 1,874 1,413 952
102,431 102,530 2,341 1,880 1,419 958
102,531 102,630 2,347 1,886 1,425 964
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024 Page 33
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
102,631 102,730 2,353 1,892 1,431 970
102,731 102,830 2,359 1,898 1,437 976
102,831 102,930 2,365 1,904 1,443 982
102,931 103,030 2,371 1,910 1,449 988
103,031 103,130 2,377 1,916 1,455 994
103,131 103,230 2,383 1,922 1,461 1,000
103,231 103,330 2,389 1,928 1,467 1,006
103,331 103,430 2,395 1,934 1,473 1,012
103,431 103,530 2,401 1,940 1,479 1,018
103,531 103,630 2,407 1,946 1,485 1,024
103,631 103,730 2,413 1,952 1,491 1,030
103,731 103,830 2,419 1,958 1,497 1,036
103,831 103,930 2,425 1,964 1,503 1,042
103,931 104,030 2,431 1,970 1,509 1,048
104,031 104,130 2,437 1,976 1,515 1,054
104,131 104,230 2,443 1,982 1,521 1,060
104,231 104,330 2,449 1,988 1,527 1,066
104,331 104,430 2,455 1,994 1,533 1,072
104,431 104,530 2,461 2,000 1,539 1,078
104,531 104,630 2,467 2,006 1,545 1,084
104,631 104,730 2,473 2,012 1,551 1,090
104,731 104,830 2,479 2,018 1,557 1,096
104,831 104,930 2,485 2,024 1,563 1,102
104,931 105,030 2,491 2,030 1,569 1,108
105,031 105,130 2,497 2,036 1,575 1,114
105,131 105,230 2,503 2,042 1,581 1,120
105,231 105,330 2,509 2,048 1,587 1,126
105,331 105,430 2,515 2,054 1,593 1,132
105,431 105,530 2,521 2,060 1,599 1,138
105,531 105,630 2,527 2,066 1,605 1,144
105,631 105,730 2,533 2,072 1,611 1,150
105,731 105,830 2,539 2,078 1,617 1,156
105,831 105,930 2,545 2,084 1,623 1,162
105,931 106,030 2,551 2,090 1,629 1,168
106,031 106,130 2,557 2,096 1,635 1,174
106,131 106,230 2,563 2,102 1,641 1,180
106,231 106,330 2,569 2,108 1,647 1,186
106,331 106,430 2,575 2,114 1,653 1,192
106,431 106,530 2,581 2,120 1,659 1,198
106,531 106,630 2,587 2,126 1,665 1,204
106,631 106,730 2,593 2,132 1,671 1,210
106,731 106,830 2,599 2,138 1,677 1,216
106,831 106,930 2,605 2,144 1,683 1,222
106,931 107,030 2,611 2,150 1,689 1,228
107,031 107,130 2,617 2,156 1,695 1,234
107,131 107,230 2,623 2,162 1,701 1,240
107,231 107,330 2,629 2,168 1,707 1,246
107,331 107,430 2,635 2,174 1,713 1,252
107,431 107,530 2,641 2,180 1,719 1,258
107,531 107,630 2,647 2,186 1,725 1,264
107,631 107,730 2,653 2,192 1,731 1,270
107,731 107,830 2,659 2,198 1,737 1,276
107,831 107,930 2,665 2,204 1,743 1,282
107,931 108,030 2,671 2,210 1,749 1,288
108,031 108,130 2,677 2,216 1,755 1,294
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
108,131 108,230 2,683 2,222 1,761 1,300
108,231 108,330 2,689 2,228 1,767 1,306
108,331 108,430 2,695 2,234 1,773 1,312
108,431 108,530 2,701 2,240 1,779 1,318
108,531 108,630 2,707 2,246 1,785 1,324
108,631 108,730 2,713 2,252 1,791 1,330
108,731 108,830 2,719 2,258 1,797 1,336
108,831 108,930 2,725 2,264 1,803 1,342
108,931 109,030 2,731 2,270 1,809 1,348
109,031 109,130 2,737 2,276 1,815 1,354
109,131 109,230 2,743 2,282 1,821 1,360
109,231 109,330 2,749 2,288 1,827 1,366
109,331 109,430 2,755 2,294 1,833 1,372
109,431 109,530 2,761 2,300 1,839 1,378
109,531 109,630 2,767 2,306 1,845 1,384
109,631 109,730 2,773 2,312 1,851 1,390
109,731 109,830 2,779 2,318 1,857 1,396
109,831 109,930 2,785 2,324 1,863 1,402
109,931 110,030 2,791 2,330 1,869 1,408
110,031 110,130 2,797 2,336 1,875 1,414
110,131 110,230 2,803 2,342 1,881 1,420
110,231 110,330 2,809 2,348 1,887 1,426
110,331 110,430 2,815 2,354 1,893 1,432
110,431 110,530 2,821 2,360 1,899 1,438
110,531 110,630 2,827 2,366 1,905 1,444
110,631 110,730 2,833 2,372 1,911 1,450
110,731 110,830 2,839 2,378 1,917 1,456
110,831 110,930 2,845 2,384 1,923 1,462
110,931 111,030 2,851 2,390 1,929 1,468
111,031 111,130 2,857 2,396 1,935 1,474
111,131 111,230 2,863 2,402 1,941 1,480
111,231 111,330 2,869 2,408 1,947 1,486
111,331 111,430 2,875 2,414 1,953 1,492
111,431 111,530 2,881 2,420 1,959 1,498
111,531 111,630 2,887 2,426 1,965 1,504
111,631 111,730 2,893 2,432 1,971 1,510
111,731 111,830 2,899 2,438 1,977 1,516
111,831 111,930 2,905 2,444 1,983 1,522
111,931 112,030 2,911 2,450 1,989 1,528
112,031 112,130 2,917 2,456 1,995 1,534
112,131 112,230 2,923 2,462 2,001 1,540
112,231 112,330 2,929 2,468 2,007 1,546
112,331 112,430 2,935 2,474 2,013 1,552
112,431 112,530 2,941 2,480 2,019 1,558
112,531 112,630 2,947 2,486 2,025 1,564
112,631 112,730 2,953 2,492 2,031 1,570
112,731 112,830 2,959 2,498 2,037 1,576
112,831 112,930 2,965 2,504 2,043 1,582
112,931 113,030 2,971 2,510 2,049 1,588
113,031 113,130 2,977 2,516 2,055 1,594
113,131 113,230 2,983 2,522 2,061 1,600
113,231 113,330 2,989 2,528 2,067 1,606
113,331 113,430 2,995 2,534 2,073 1,612
113,431 113,530 3,001 2,540 2,079 1,618
113,531 113,630 3,007 2,546 2,085 1,624
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
113,631 113,730 3,013 2,552 2,091 1,630
113,731 113,830 3,019 2,558 2,097 1,636
113,831 113,930 3,025 2,564 2,103 1,642
113,931 114,030 3,031 2,570 2,109 1,648
114,031 114,130 3,037 2,576 2,115 1,654
114,131 114,230 3,043 2,582 2,121 1,660
114,231 114,330 3,049 2,588 2,127 1,666
114,331 114,430 3,055 2,594 2,133 1,672
114,431 114,530 3,061 2,600 2,139 1,678
114,531 114,630 3,067 2,606 2,145 1,684
114,631 114,730 3,073 2,612 2,151 1,690
114,731 114,830 3,079 2,618 2,157 1,696
114,831 114,930 3,085 2,624 2,163 1,702
114,931 115,030 3,091 2,630 2,169 1,708
115,031 115,130 3,097 2,636 2,175 1,714
115,131 115,230 3,103 2,642 2,181 1,720
115,231 115,330 3,109 2,648 2,187 1,726
115,331 115,430 3,115 2,654 2,193 1,732
115,431 115,530 3,121 2,660 2,199 1,738
115,531 115,630 3,127 2,666 2,205 1,744
115,631 115,730 3,133 2,672 2,211 1,750
115,731 115,830 3,139 2,678 2,217 1,756
115,831 115,930 3,145 2,684 2,223 1,762
115,931 116,030 3,151 2,690 2,229 1,768
116,031 116,130 3,157 2,696 2,235 1,774
116,131 116,230 3,163 2,702 2,241 1,780
116,231 116,330 3,169 2,708 2,247 1,786
116,331 116,430 3,175 2,714 2,253 1,792
116,431 116,530 3,181 2,720 2,259 1,798
116,531 116,630 3,187 2,726 2,265 1,804
116,631 116,730 3,193 2,732 2,271 1,810
116,731 116,830 3,199 2,738 2,277 1,816
116,831 116,930 3,205 2,744 2,283 1,822
116,931 117,030 3,211 2,750 2,289 1,828
117,031 117,130 3,217 2,756 2,295 1,834
117,131 117,230 3,223 2,762 2,301 1,840
117,231 117,330 3,229 2,768 2,307 1,846
117,331 117,430 3,235 2,774 2,313 1,852
117,431 117,530 3,241 2,780 2,319 1,858
117,531 117,630 3,247 2,786 2,325 1,864
117,631 117,730 3,253 2,792 2,331 1,870
117,731 117,830 3,259 2,798 2,337 1,876
117,831 117,930 3,265 2,804 2,343 1,882
117,931 118,030 3,271 2,810 2,349 1,888
118,031 118,130 3,277 2,816 2,355 1,894
118,131 118,230 3,283 2,822 2,361 1,900
118,231 118,330 3,289 2,828 2,367 1,906
118,331 118,430 3,295 2,834 2,373 1,912
118,431 118,530 3,301 2,840 2,379 1,918
118,531 118,630 3,307 2,846 2,385 1,924
118,631 118,730 3,313 2,852 2,391 1,930
118,731 118,830 3,319 2,858 2,397 1,936
118,831 118,930 3,325 2,864 2,403 1,942
118,931 119,030 3,331 2,870 2,409 1,948
119,031 119,130 3,337 2,876 2,415 1,954
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
119,131 119,230 3,343 2,882 2,421 1,960
119,231 119,330 3,349 2,888 2,427 1,966
119,331 119,430 3,355 2,894 2,433 1,972
119,431 119,530 3,361 2,900 2,439 1,978
119,531 119,630 3,367 2,906 2,445 1,984
119,631 119,730 3,373 2,912 2,451 1,990
119,731 119,830 3,379 2,918 2,457 1,996
119,831 119,930 3,385 2,924 2,463 2,002
119,931 120,030 3,391 2,930 2,469 2,008
120,031 120,130 3,397 2,936 2,475 2,014
120,131 120,230 3,403 2,942 2,481 2,020
120,231 120,330 3,409 2,948 2,487 2,026
120,331 120,430 3,415 2,954 2,493 2,032
120,431 120,530 3,421 2,960 2,499 2,038
120,531 120,630 3,427 2,966 2,505 2,044
120,631 120,730 3,433 2,972 2,511 2,050
120,731 120,830 3,439 2,978 2,517 2,056
120,831 120,930 3,445 2,984 2,523 2,062
120,931 121,030 3,451 2,990 2,529 2,068
121,031 121,130 3,457 2,996 2,535 2,074
121,131 121,230 3,463 3,002 2,541 2,080
121,231 121,330 3,469 3,008 2,547 2,086
121,331 121,430 3,475 3,014 2,553 2,092
121,431 121,530 3,481 3,020 2,559 2,098
121,531 121,630 3,487 3,026 2,565 2,104
121,631 121,730 3,493 3,032 2,571 2,110
121,731 121,830 3,499 3,038 2,577 2,116
121,831 121,930 3,505 3,044 2,583 2,122
121,931 122,030 3,511 3,050 2,589 2,128
122,031 122,130 3,517 3,056 2,595 2,134
122,131 122,230 3,523 3,062 2,601 2,140
122,231 122,330 3,529 3,068 2,607 2,146
122,331 122,430 3,535 3,074 2,613 2,152
122,431 122,530 3,541 3,080 2,619 2,158
122,531 122,630 3,547 3,086 2,625 2,164
122,631 122,730 3,553 3,092 2,631 2,170
122,731 122,830 3,559 3,098 2,637 2,176
122,831 122,930 3,566 3,105 2,644 2,183
122,931 123,030 3,574 3,113 2,652 2,191
123,031 123,130 3,582 3,121 2,660 2,199
123,131 123,230 3,590 3,129 2,668 2,207
123,231 123,330 3,598 3,137 2,676 2,215
123,331 123,430 3,606 3,145 2,684 2,223
123,431 123,530 3,614 3,153 2,692 2,231
123,531 123,630 3,622 3,161 2,700 2,239
123,631 123,730 3,630 3,169 2,708 2,247
123,731 123,830 3,638 3,177 2,716 2,255
123,831 123,930 3,646 3,185 2,724 2,263
123,931 124,030 3,654 3,193 2,732 2,271
124,031 124,130 3,662 3,201 2,740 2,279
124,131 124,230 3,670 3,209 2,748 2,287
124,231 124,330 3,678 3,217 2,756 2,295
124,331 124,430 3,686 3,225 2,764 2,303
124,431 124,530 3,694 3,233 2,772 2,311
124,531 124,630 3,702 3,241 2,780 2,319
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
124,631 124,730 3,710 3,249 2,788 2,327
124,731 124,830 3,718 3,257 2,796 2,335
124,831 124,930 3,726 3,265 2,804 2,343
124,931 125,030 3,734 3,273 2,812 2,351
125,031 125,130 3,742 3,281 2,820 2,359
125,131 125,230 3,750 3,289 2,828 2,367
125,231 125,330 3,758 3,297 2,836 2,375
125,331 125,430 3,766 3,305 2,844 2,383
125,431 125,530 3,774 3,313 2,852 2,391
125,531 125,630 3,782 3,321 2,860 2,399
125,631 125,730 3,790 3,329 2,868 2,407
125,731 125,830 3,798 3,337 2,876 2,415
125,831 125,930 3,806 3,345 2,884 2,423
125,931 126,030 3,814 3,353 2,892 2,431
126,031 126,130 3,822 3,361 2,900 2,439
126,131 126,230 3,830 3,369 2,908 2,447
126,231 126,330 3,838 3,377 2,916 2,455
126,331 126,430 3,846 3,385 2,924 2,463
126,431 126,530 3,854 3,393 2,932 2,471
126,531 126,630 3,862 3,401 2,940 2,479
126,631 126,730 3,870 3,409 2,948 2,487
126,731 126,830 3,878 3,417 2,956 2,495
126,831 126,930 3,886 3,425 2,964 2,503
126,931 127,030 3,894 3,433 2,972 2,511
127,031 127,130 3,902 3,441 2,980 2,519
127,131 127,230 3,910 3,449 2,988 2,527
127,231 127,330 3,918 3,457 2,996 2,535
127,331 127,430 3,926 3,465 3,004 2,543
127,431 127,530 3,934 3,473 3,012 2,551
127,531 127,630 3,942 3,481 3,020 2,559
127,631 127,730 3,950 3,489 3,028 2,567
127,731 127,830 3,958 3,497 3,036 2,575
127,831 127,930 3,966 3,505 3,044 2,583
127,931 128,030 3,974 3,513 3,052 2,591
128,031 128,130 3,982 3,521 3,060 2,599
128,131 128,230 3,990 3,529 3,068 2,607
128,231 128,330 3,998 3,537 3,076 2,615
128,331 128,430 4,006 3,545 3,084 2,623
128,431 128,530 4,014 3,553 3,092 2,631
128,531 128,630 4,022 3,561 3,100 2,639
128,631 128,730 4,030 3,569 3,108 2,647
128,731 128,830 4,038 3,577 3,116 2,655
128,831 128,930 4,046 3,585 3,124 2,663
128,931 129,030 4,054 3,593 3,132 2,671
129,031 129,130 4,062 3,601 3,140 2,679
129,131 129,230 4,070 3,609 3,148 2,687
129,231 129,330 4,078 3,617 3,156 2,695
129,331 129,430 4,086 3,625 3,164 2,703
129,431 129,530 4,094 3,633 3,172 2,711
129,531 129,630 4,102 3,641 3,180 2,719
129,631 129,730 4,110 3,649 3,188 2,727
129,731 129,830 4,118 3,657 3,196 2,735
129,831 129,930 4,126 3,665 3,204 2,743
129,931 130,030 4,134 3,673 3,212 2,751
130,031 130,130 4,142 3,681 3,220 2,759
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
130,131 130,230 4,150 3,689 3,228 2,767
130,231 130,330 4,158 3,697 3,236 2,775
130,331 130,430 4,166 3,705 3,244 2,783
130,431 130,530 4,174 3,713 3,252 2,791
130,531 130,630 4,182 3,721 3,260 2,799
130,631 130,730 4,190 3,729 3,268 2,807
130,731 130,830 4,198 3,737 3,276 2,815
130,831 130,930 4,206 3,745 3,284 2,823
130,931 131,030 4,214 3,753 3,292 2,831
131,031 131,130 4,222 3,761 3,300 2,839
131,131 131,230 4,230 3,769 3,308 2,847
131,231 131,330 4,238 3,777 3,316 2,855
131,331 131,430 4,246 3,785 3,324 2,863
131,431 131,530 4,254 3,793 3,332 2,871
131,531 131,630 4,262 3,801 3,340 2,879
131,631 131,730 4,270 3,809 3,348 2,887
131,731 131,830 4,278 3,817 3,356 2,895
131,831 131,930 4,286 3,825 3,364 2,903
131,931 132,030 4,294 3,833 3,372 2,911
132,031 132,130 4,302 3,841 3,380 2,919
132,131 132,230 4,310 3,849 3,388 2,927
132,231 132,330 4,318 3,857 3,396 2,935
132,331 132,430 4,326 3,865 3,404 2,943
132,431 132,530 4,334 3,873 3,412 2,951
132,531 132,630 4,342 3,881 3,420 2,959
132,631 132,730 4,350 3,889 3,428 2,967
132,731 132,830 4,358 3,897 3,436 2,975
132,831 132,930 4,366 3,905 3,444 2,983
132,931 133,030 4,374 3,913 3,452 2,991
133,031 133,130 4,382 3,921 3,460 2,999
133,131 133,230 4,390 3,929 3,468 3,007
133,231 133,330 4,398 3,937 3,476 3,015
133,331 133,430 4,406 3,945 3,484 3,023
133,431 133,530 4,414 3,953 3,492 3,031
133,531 133,630 4,422 3,961 3,500 3,039
133,631 133,730 4,430 3,969 3,508 3,047
133,731 133,830 4,438 3,977 3,516 3,055
133,831 133,930 4,446 3,985 3,524 3,063
133,931 134,030 4,454 3,993 3,532 3,071
134,031 134,130 4,462 4,001 3,540 3,079
134,131 134,230 4,470 4,009 3,548 3,087
134,231 134,330 4,478 4,017 3,556 3,095
134,331 134,430 4,486 4,025 3,564 3,103
134,431 134,530 4,494 4,033 3,572 3,111
134,531 134,630 4,502 4,041 3,580 3,119
134,631 134,730 4,510 4,049 3,588 3,127
134,731 134,830 4,518 4,057 3,596 3,135
134,831 134,930 4,526 4,065 3,604 3,143
134,931 135,030 4,534 4,073 3,612 3,151
135,031 135,130 4,542 4,081 3,620 3,159
135,131 135,230 4,550 4,089 3,628 3,167
135,231 135,330 4,558 4,097 3,636 3,175
135,331 135,430 4,566 4,105 3,644 3,183
135,431 135,530 4,574 4,113 3,652 3,191
135,531 135,630 4,582 4,121 3,660 3,199
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024 Page 35
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
135,631 135,730 4,590 4,129 3,668 3,207
135,731 135,830 4,598 4,137 3,676 3,215
135,831 135,930 4,606 4,145 3,684 3,223
135,931 136,030 4,614 4,153 3,692 3,231
136,031 136,130 4,622 4,161 3,700 3,239
136,131 136,230 4,630 4,169 3,708 3,247
136,231 136,330 4,638 4,177 3,716 3,255
136,331 136,430 4,646 4,185 3,724 3,263
136,431 136,530 4,654 4,193 3,732 3,271
136,531 136,630 4,662 4,201 3,740 3,279
136,631 136,730 4,670 4,209 3,748 3,287
136,731 136,830 4,678 4,217 3,756 3,295
136,831 136,930 4,686 4,225 3,764 3,303
136,931 137,030 4,694 4,233 3,772 3,311
137,031 137,130 4,702 4,241 3,780 3,319
137,131 137,230 4,710 4,249 3,788 3,327
137,231 137,330 4,718 4,257 3,796 3,335
137,331 137,430 4,726 4,265 3,804 3,343
137,431 137,530 4,734 4,273 3,812 3,351
137,531 137,630 4,742 4,281 3,820 3,359
137,631 137,730 4,750 4,289 3,828 3,367
137,731 137,830 4,758 4,297 3,836 3,375
137,831 137,930 4,766 4,305 3,844 3,383
137,931 138,030 4,774 4,313 3,852 3,391
138,031 138,130 4,782 4,321 3,860 3,399
138,131 138,230 4,790 4,329 3,868 3,407
138,231 138,330 4,798 4,337 3,876 3,415
138,331 138,430 4,806 4,345 3,884 3,423
138,431 138,530 4,814 4,353 3,892 3,431
138,531 138,630 4,822 4,361 3,900 3,439
138,631 138,730 4,830 4,369 3,908 3,447
138,731 138,830 4,838 4,377 3,916 3,455
138,831 138,930 4,846 4,385 3,924 3,463
138,931 139,030 4,854 4,393 3,932 3,471
139,031 139,130 4,862 4,401 3,940 3,479
139,131 139,230 4,870 4,409 3,948 3,487
139,231 139,330 4,878 4,417 3,956 3,495
139,331 139,430 4,886 4,425 3,964 3,503
139,431 139,530 4,894 4,433 3,972 3,511
139,531 139,630 4,902 4,441 3,980 3,519
139,631 139,730 4,910 4,449 3,988 3,527
139,731 139,830 4,918 4,457 3,996 3,535
139,831 139,930 4,926 4,465 4,004 3,543
139,931 140,030 4,934 4,473 4,012 3,551
140,031 140,130 4,942 4,481 4,020 3,559
140,131 140,230 4,950 4,489 4,028 3,567
140,231 140,330 4,958 4,497 4,036 3,575
140,331 140,430 4,966 4,505 4,044 3,583
140,431 140,530 4,974 4,513 4,052 3,591
140,531 140,630 4,982 4,521 4,060 3,599
140,631 140,730 4,990 4,529 4,068 3,607
140,731 140,830 4,998 4,537 4,076 3,615
140,831 140,930 5,006 4,545 4,084 3,623
140,931 141,030 5,014 4,553 4,092 3,631
141,031 141,130 5,022 4,561 4,100 3,639
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
141,131 141,230 5,030 4,569 4,108 3,647
141,231 141,330 5,038 4,577 4,116 3,655
141,331 141,430 5,046 4,585 4,124 3,663
141,431 141,530 5,054 4,593 4,132 3,671
141,531 141,630 5,062 4,601 4,140 3,679
141,631 141,730 5,070 4,609 4,148 3,687
141,731 141,830 5,078 4,617 4,156 3,695
141,831 141,930 5,086 4,625 4,164 3,703
141,931 142,030 5,094 4,633 4,172 3,711
142,031 142,130 5,102 4,641 4,180 3,719
142,131 142,230 5,110 4,649 4,188 3,727
142,231 142,330 5,118 4,657 4,196 3,735
142,331 142,430 5,126 4,665 4,204 3,743
142,431 142,530 5,134 4,673 4,212 3,751
142,531 142,630 5,142 4,681 4,220 3,759
142,631 142,730 5,150 4,689 4,228 3,767
142,731 142,830 5,158 4,697 4,236 3,775
142,831 142,930 5,166 4,705 4,244 3,783
142,931 143,030 5,174 4,713 4,252 3,791
143,031 143,130 5,182 4,721 4,260 3,799
143,131 143,230 5,190 4,729 4,268 3,807
143,231 143,330 5,198 4,737 4,276 3,815
143,331 143,430 5,206 4,745 4,284 3,823
143,431 143,530 5,214 4,753 4,292 3,831
143,531 143,630 5,222 4,761 4,300 3,839
143,631 143,730 5,230 4,769 4,308 3,847
143,731 143,830 5,238 4,777 4,316 3,855
143,831 143,930 5,246 4,785 4,324 3,863
143,931 144,030 5,254 4,793 4,332 3,871
144,031 144,130 5,262 4,801 4,340 3,879
144,131 144,230 5,270 4,809 4,348 3,887
144,231 144,330 5,278 4,817 4,356 3,895
144,331 144,430 5,286 4,825 4,364 3,903
144,431 144,530 5,294 4,833 4,372 3,911
144,531 144,630 5,302 4,841 4,380 3,919
144,631 144,730 5,310 4,849 4,388 3,927
144,731 144,830 5,318 4,857 4,396 3,935
144,831 144,930 5,326 4,865 4,404 3,943
144,931 145,030 5,334 4,873 4,412 3,951
145,031 145,130 5,342 4,881 4,420 3,959
145,131 145,230 5,350 4,889 4,428 3,967
145,231 145,330 5,358 4,897 4,436 3,975
145,331 145,430 5,366 4,905 4,444 3,983
145,431 145,530 5,374 4,913 4,452 3,991
145,531 145,630 5,382 4,921 4,460 3,999
145,631 145,730 5,390 4,929 4,468 4,007
145,731 145,830 5,398 4,937 4,476 4,015
145,831 145,930 5,406 4,945 4,484 4,023
145,931 146,030 5,414 4,953 4,492 4,031
146,031 146,130 5,422 4,961 4,500 4,039
146,131 146,230 5,430 4,969 4,508 4,047
146,231 146,330 5,438 4,977 4,516 4,055
146,331 146,430 5,446 4,985 4,524 4,063
146,431 146,530 5,454 4,993 4,532 4,071
146,531 146,630 5,462 5,001 4,540 4,079
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
146,631 146,730 5,470 5,009 4,548 4,087
146,731 146,830 5,478 5,017 4,556 4,095
146,831 146,930 5,486 5,025 4,564 4,103
146,931 147,030 5,494 5,033 4,572 4,111
147,031 147,130 5,502 5,041 4,580 4,119
147,131 147,230 5,510 5,049 4,588 4,127
147,231 147,330 5,518 5,057 4,596 4,135
147,331 147,430 5,526 5,065 4,604 4,143
147,431 147,530 5,534 5,073 4,612 4,151
147,531 147,630 5,542 5,081 4,620 4,159
147,631 147,730 5,550 5,089 4,628 4,167
147,731 147,830 5,558 5,097 4,636 4,175
147,831 147,930 5,566 5,105 4,644 4,183
147,931 148,030 5,574 5,113 4,652 4,191
148,031 148,130 5,582 5,121 4,660 4,199
148,131 148,230 5,590 5,129 4,668 4,207
148,231 148,330 5,598 5,137 4,676 4,215
148,331 148,430 5,606 5,145 4,684 4,223
148,431 148,530 5,614 5,153 4,692 4,231
148,531 148,630 5,622 5,161 4,700 4,239
148,631 148,730 5,630 5,169 4,708 4,247
148,731 148,830 5,638 5,177 4,716 4,255
148,831 148,930 5,646 5,185 4,724 4,263
148,931 149,030 5,654 5,193 4,732 4,271
149,031 149,130 5,662 5,201 4,740 4,279
149,131 149,230 5,670 5,209 4,748 4,287
149,231 149,330 5,678 5,217 4,756 4,295
149,331 149,430 5,686 5,225 4,764 4,303
149,431 149,530 5,694 5,233 4,772 4,311
149,531 149,630 5,702 5,241 4,780 4,319
149,631 149,730 5,710 5,249 4,788 4,327
149,731 149,830 5,718 5,257 4,796 4,335
149,831 149,930 5,726 5,265 4,804 4,343
149,931 150,030 5,734 5,273 4,812 4,351
150,031 150,130 5,742 5,281 4,820 4,359
150,131 150,230 5,750 5,289 4,828 4,367
150,231 150,330 5,758 5,297 4,836 4,375
150,331 150,430 5,766 5,305 4,844 4,383
150,431 150,530 5,774 5,313 4,852 4,391
150,531 150,630 5,782 5,321 4,860 4,399
150,631 150,730 5,790 5,329 4,868 4,407
150,731 150,830 5,798 5,337 4,876 4,415
150,831 150,930 5,806 5,345 4,884 4,423
150,931 151,030 5,814 5,353 4,892 4,431
151,031 151,130 5,822 5,361 4,900 4,439
151,131 151,230 5,830 5,369 4,908 4,447
151,231 151,330 5,838 5,377 4,916 4,455
151,331 151,430 5,846 5,385 4,924 4,463
151,431 151,530 5,854 5,393 4,932 4,471
151,531 151,630 5,862 5,401 4,940 4,479
151,631 151,730 5,870 5,409 4,948 4,487
151,731 151,830 5,878 5,417 4,956 4,495
151,831 151,930 5,886 5,425 4,964 4,503
151,931 152,030 5,894 5,433 4,972 4,511
152,031 152,130 5,902 5,441 4,980 4,519
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
152,131 152,230 5,910 5,449 4,988 4,527
152,231 152,330 5,918 5,457 4,996 4,535
152,331 152,430 5,928 5,467 5,006 4,545
152,431 152,530 5,937 5,476 5,015 4,554
152,531 152,630 5,946 5,485 5,024 4,563
152,631 152,730 5,956 5,495 5,034 4,573
152,731 152,830 5,965 5,504 5,043 4,582
152,831 152,930 5,974 5,513 5,052 4,591
152,931 153,030 5,983 5,522 5,061 4,600
153,031 153,130 5,993 5,532 5,071 4,610
153,131 153,230 6,002 5,541 5,080 4,619
153,231 153,330 6,011 5,550 5,089 4,628
153,331 153,430 6,021 5,560 5,099 4,638
153,431 153,530 6,030 5,569 5,108 4,647
153,531 153,630 6,039 5,578 5,117 4,656
153,631 153,730 6,049 5,588 5,127 4,666
153,731 153,830 6,058 5,597 5,136 4,675
153,831 153,930 6,067 5,606 5,145 4,684
153,931 154,030 6,076 5,615 5,154 4,693
154,031 154,130 6,086 5,625 5,164 4,703
154,131 154,230 6,095 5,634 5,173 4,712
154,231 154,330 6,104 5,643 5,182 4,721
154,331 154,430 6,114 5,653 5,192 4,731
154,431 154,530 6,123 5,662 5,201 4,740
154,531 154,630 6,132 5,671 5,210 4,749
154,631 154,730 6,142 5,681 5,220 4,759
154,731 154,830 6,151 5,690 5,229 4,768
154,831 154,930 6,160 5,699 5,238 4,777
154,931 155,030 6,169 5,708 5,247 4,786
155,031 155,130 6,179 5,718 5,257 4,796
155,131 155,230 6,188 5,727 5,266 4,805
155,231 155,330 6,197 5,736 5,275 4,814
155,331 155,430 6,207 5,746 5,285 4,824
155,431 155,530 6,216 5,755 5,294 4,833
155,531 155,630 6,225 5,764 5,303 4,842
155,631 155,730 6,235 5,774 5,313 4,852
155,731 155,830 6,244 5,783 5,322 4,861
155,831 155,930 6,253 5,792 5,331 4,870
155,931 156,030 6,262 5,801 5,340 4,879
156,031 156,130 6,272 5,811 5,350 4,889
156,131 156,230 6,281 5,820 5,359 4,898
156,231 156,330 6,290 5,829 5,368 4,907
156,331 156,430 6,300 5,839 5,378 4,917
156,431 156,530 6,309 5,848 5,387 4,926
156,531 156,630 6,318 5,857 5,396 4,935
156,631 156,730 6,328 5,867 5,406 4,945
156,731 156,830 6,337 5,876 5,415 4,954
156,831 156,930 6,346 5,885 5,424 4,963
156,931 157,030 6,355 5,894 5,433 4,972
157,031 157,130 6,365 5,904 5,443 4,982
157,131 157,230 6,374 5,913 5,452 4,991
157,231 157,330 6,383 5,922 5,461 5,000
157,331 157,430 6,393 5,932 5,471 5,010
157,431 157,530 6,402 5,941 5,480 5,019
157,531 157,630 6,411 5,950 5,489 5,028
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
157,631 157,730 6,421 5,960 5,499 5,038
157,731 157,830 6,430 5,969 5,508 5,047
157,831 157,930 6,439 5,978 5,517 5,056
157,931 158,030 6,448 5,987 5,526 5,065
158,031 158,130 6,458 5,997 5,536 5,075
158,131 158,230 6,467 6,006 5,545 5,084
158,231 158,330 6,476 6,015 5,554 5,093
158,331 158,430 6,486 6,025 5,564 5,103
158,431 158,530 6,495 6,034 5,573 5,112
158,531 158,630 6,504 6,043 5,582 5,121
158,631 158,730 6,514 6,053 5,592 5,131
158,731 158,830 6,523 6,062 5,601 5,140
158,831 158,930 6,532 6,071 5,610 5,149
158,931 159,030 6,541 6,080 5,619 5,158
159,031 159,130 6,551 6,090 5,629 5,168
159,131 159,230 6,560 6,099 5,638 5,177
159,231 159,330 6,569 6,108 5,647 5,186
159,331 159,430 6,579 6,118 5,657 5,196
159,431 159,530 6,588 6,127 5,666 5,205
159,531 159,630 6,597 6,136 5,675 5,214
159,631 159,730 6,607 6,146 5,685 5,224
159,731 159,830 6,616 6,155 5,694 5,233
159,831 159,930 6,625 6,164 5,703 5,242
159,931 160,030 6,634 6,173 5,712 5,251
160,031 160,130 6,644 6,183 5,722 5,261
160,131 160,230 6,653 6,192 5,731 5,270
160,231 160,330 6,662 6,201 5,740 5,279
160,331 160,430 6,672 6,211 5,750 5,289
160,431 160,530 6,681 6,220 5,759 5,298
160,531 160,630 6,690 6,229 5,768 5,307
160,631 160,730 6,700 6,239 5,778 5,317
160,731 160,830 6,709 6,248 5,787 5,326
160,831 160,930 6,718 6,257 5,796 5,335
160,931 161,030 6,727 6,266 5,805 5,344
161,031 161,130 6,737 6,276 5,815 5,354
161,131 161,230 6,746 6,285 5,824 5,363
161,231 161,330 6,755 6,294 5,833 5,372
161,331 161,430 6,765 6,304 5,843 5,382
161,431 161,530 6,774 6,313 5,852 5,391
161,531 161,630 6,783 6,322 5,861 5,400
161,631 161,730 6,793 6,332 5,871 5,410
161,731 161,830 6,802 6,341 5,880 5,419
161,831 161,930 6,811 6,350 5,889 5,428
161,931 162,030 6,820 6,359 5,898 5,437
162,031 162,130 6,830 6,369 5,908 5,447
162,131 162,230 6,839 6,378 5,917 5,456
162,231 162,330 6,848 6,387 5,926 5,465
162,331 162,430 6,858 6,397 5,936 5,475
162,431 162,530 6,867 6,406 5,945 5,484
162,531 162,630 6,876 6,415 5,954 5,493
162,631 162,730 6,886 6,425 5,964 5,503
162,731 162,830 6,895 6,434 5,973 5,512
162,831 162,930 6,904 6,443 5,982 5,521
162,931 163,030 6,913 6,452 5,991 5,530
163,031 163,130 6,923 6,462 6,001 5,540
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
163,131 163,230 6,932 6,471 6,010 5,549
163,231 163,330 6,941 6,480 6,019 5,558
163,331 163,430 6,951 6,490 6,029 5,568
163,431 163,530 6,960 6,499 6,038 5,577
163,531 163,630 6,969 6,508 6,047 5,586
163,631 163,730 6,979 6,518 6,057 5,596
163,731 163,830 6,988 6,527 6,066 5,605
163,831 163,930 6,997 6,536 6,075 5,614
163,931 164,030 7,006 6,545 6,084 5,623
164,031 164,130 7,016 6,555 6,094 5,633
164,131 164,230 7,025 6,564 6,103 5,642
164,231 164,330 7,034 6,573 6,112 5,651
164,331 164,430 7,044 6,583 6,122 5,661
164,431 164,530 7,053 6,592 6,131 5,670
164,531 164,630 7,062 6,601 6,140 5,679
164,631 164,730 7,072 6,611 6,150 5,689
164,731 164,830 7,081 6,620 6,159 5,698
164,831 164,930 7,090 6,629 6,168 5,707
164,931 165,030 7,099 6,638 6,177 5,716
165,031 165,130 7,109 6,648 6,187 5,726
165,131 165,230 7,118 6,657 6,196 5,735
165,231 165,330 7,127 6,666 6,205 5,744
165,331 165,430 7,137 6,676 6,215 5,754
165,431 165,530 7,146 6,685 6,224 5,763
165,531 165,630 7,155 6,694 6,233 5,772
165,631 165,730 7,165 6,704 6,243 5,782
165,731 165,830 7,174 6,713 6,252 5,791
165,831 165,930 7,183 6,722 6,261 5,800
165,931 166,030 7,192 6,731 6,270 5,809
166,031 166,130 7,202 6,741 6,280 5,819
166,131 166,230 7,211 6,750 6,289 5,828
166,231 166,330 7,220 6,759 6,298 5,837
166,331 166,430 7,230 6,769 6,308 5,847
166,431 166,530 7,239 6,778 6,317 5,856
166,531 166,630 7,248 6,787 6,326 5,865
166,631 166,730 7,258 6,797 6,336 5,875
166,731 166,830 7,267 6,806 6,345 5,884
166,831 166,930 7,276 6,815 6,354 5,893
166,931 167,030 7,285 6,824 6,363 5,902
167,031 167,130 7,295 6,834 6,373 5,912
167,131 167,230 7,304 6,843 6,382 5,921
167,231 167,330 7,313 6,852 6,391 5,930
167,331 167,430 7,323 6,862 6,401 5,940
167,431 167,530 7,332 6,871 6,410 5,949
167,531 167,630 7,341 6,880 6,419 5,958
167,631 167,730 7,351 6,890 6,429 5,968
167,731 167,830 7,360 6,899 6,438 5,977
167,831 167,930 7,369 6,908 6,447 5,986
167,931 168,030 7,378 6,917 6,456 5,995
168,031 168,130 7,388 6,927 6,466 6,005
168,131 168,230 7,397 6,936 6,475 6,014
168,231 168,330 7,406 6,945 6,484 6,023
168,331 168,430 7,416 6,955 6,494 6,033
168,431 168,530 7,425 6,964 6,503 6,042
168,531 168,630 7,434 6,973 6,512 6,051
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024 Page 37
Continued on next page.
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
168,631 168,730 7,444 6,983 6,522 6,061
168,731 168,830 7,453 6,992 6,531 6,070
168,831 168,930 7,462 7,001 6,540 6,079
168,931 169,030 7,471 7,010 6,549 6,088
169,031 169,130 7,481 7,020 6,559 6,098
169,131 169,230 7,490 7,029 6,568 6,107
169,231 169,330 7,499 7,038 6,577 6,116
169,331 169,430 7,509 7,048 6,587 6,126
169,431 169,530 7,518 7,057 6,596 6,135
169,531 169,630 7,527 7,066 6,605 6,144
169,631 169,730 7,537 7,076 6,615 6,154
169,731 169,830 7,546 7,085 6,624 6,163
169,831 169,930 7,555 7,094 6,633 6,172
169,931 170,030 7,564 7,103 6,642 6,181
170,031 170,130 7,574 7,113 6,652 6,191
170,131 170,230 7,583 7,122 6,661 6,200
170,231 170,330 7,592 7,131 6,670 6,209
170,331 170,430 7,602 7,141 6,680 6,219
170,431 170,530 7,611 7,150 6,689 6,228
170,531 170,630 7,620 7,159 6,698 6,237
170,631 170,730 7,630 7,169 6,708 6,247
170,731 170,830 7,639 7,178 6,717 6,256
170,831 170,930 7,648 7,187 6,726 6,265
170,931 171,030 7,657 7,196 6,735 6,274
171,031 171,130 7,667 7,206 6,745 6,284
171,131 171,230 7,676 7,215 6,754 6,293
171,231 171,330 7,685 7,224 6,763 6,302
171,331 171,430 7,695 7,234 6,773 6,312
171,431 171,530 7,704 7,243 6,782 6,321
171,531 171,630 7,713 7,252 6,791 6,330
171,631 171,730 7,723 7,262 6,801 6,340
171,731 171,830 7,732 7,271 6,810 6,349
171,831 171,930 7,741 7,280 6,819 6,358
171,931 172,030 7,750 7,289 6,828 6,367
172,031 172,130 7,760 7,299 6,838 6,377
172,131 172,230 7,769 7,308 6,847 6,386
172,231 172,330 7,778 7,317 6,856 6,395
172,331 172,430 7,788 7,327 6,866 6,405
172,431 172,530 7,797 7,336 6,875 6,414
172,531 172,630 7,806 7,345 6,884 6,423
172,631 172,730 7,816 7,355 6,894 6,433
172,731 172,830 7,825 7,364 6,903 6,442
172,831 172,930 7,834 7,373 6,912 6,451
172,931 173,030 7,843 7,382 6,921 6,460
173,031 173,130 7,853 7,392 6,931 6,470
173,131 173,230 7,862 7,401 6,940 6,479
173,231 173,330 7,871 7,410 6,949 6,488
173,331 173,430 7,881 7,420 6,959 6,498
173,431 173,530 7,890 7,429 6,968 6,507
173,531 173,630 7,899 7,438 6,977 6,516
173,631 173,730 7,909 7,448 6,987 6,526
173,731 173,830 7,918 7,457 6,996 6,535
173,831 173,930 7,927 7,466 7,005 6,544
173,931 174,030 7,936 7,475 7,014 6,553
174,031 174,130 7,946 7,485 7,024 6,563
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
174,131 174,230 7,955 7,494 7,033 6,572
174,231 174,330 7,964 7,503 7,042 6,581
174,331 174,430 7,974 7,513 7,052 6,591
174,431 174,530 7,983 7,522 7,061 6,600
174,531 174,630 7,992 7,531 7,070 6,609
174,631 174,730 8,002 7,541 7,080 6,619
174,731 174,830 8,011 7,550 7,089 6,628
174,831 174,930 8,020 7,559 7,098 6,637
174,931 175,030 8,029 7,568 7,107 6,646
175,031 175,130 8,039 7,578 7,117 6,656
175,131 175,230 8,048 7,587 7,126 6,665
175,231 175,330 8,057 7,596 7,135 6,674
175,331 175,430 8,067 7,606 7,145 6,684
175,431 175,530 8,076 7,615 7,154 6,693
175,531 175,630 8,085 7,624 7,163 6,702
175,631 175,730 8,095 7,634 7,173 6,712
175,731 175,830 8,104 7,643 7,182 6,721
175,831 175,930 8,113 7,652 7,191 6,730
175,931 176,030 8,122 7,661 7,200 6,739
176,031 176,130 8,132 7,671 7,210 6,749
176,131 176,230 8,141 7,680 7,219 6,758
176,231 176,330 8,150 7,689 7,228 6,767
176,331 176,430 8,160 7,699 7,238 6,777
176,431 176,530 8,169 7,708 7,247 6,786
176,531 176,630 8,178 7,717 7,256 6,795
176,631 176,730 8,188 7,727 7,266 6,805
176,731 176,830 8,197 7,736 7,275 6,814
176,831 176,930 8,206 7,745 7,284 6,823
176,931 177,030 8,215 7,754 7,293 6,832
177,031 177,130 8,225 7,764 7,303 6,842
177,131 177,230 8,234 7,773 7,312 6,851
177,231 177,330 8,243 7,782 7,321 6,860
177,331 177,430 8,253 7,792 7,331 6,870
177,431 177,530 8,262 7,801 7,340 6,879
177,531 177,630 8,271 7,810 7,349 6,888
177,631 177,730 8,281 7,820 7,359 6,898
177,731 177,830 8,290 7,829 7,368 6,907
177,831 177,930 8,299 7,838 7,377 6,916
177,931 178,030 8,308 7,847 7,386 6,925
178,031 178,130 8,318 7,857 7,396 6,935
178,131 178,230 8,327 7,866 7,405 6,944
178,231 178,330 8,336 7,875 7,414 6,953
178,331 178,430 8,346 7,885 7,424 6,963
178,431 178,530 8,355 7,894 7,433 6,972
178,531 178,630 8,364 7,903 7,442 6,981
178,631 178,730 8,374 7,913 7,452 6,991
178,731 178,830 8,383 7,922 7,461 7,000
178,831 178,930 8,392 7,931 7,470 7,009
178,931 179,030 8,401 7,940 7,479 7,018
179,031 179,130 8,411 7,950 7,489 7,028
179,131 179,230 8,420 7,959 7,498 7,037
179,231 179,330 8,429 7,968 7,507 7,046
179,331 179,430 8,439 7,978 7,517 7,056
179,431 179,530 8,448 7,987 7,526 7,065
179,531 179,630 8,457 7,996 7,535 7,074
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
179,631 179,730 8,467 8,006 7,545 7,084
179,731 179,830 8,476 8,015 7,554 7,093
179,831 179,930 8,485 8,024 7,563 7,102
179,931 180,030 8,494 8,033 7,572 7,111
180,031 180,130 8,504 8,043 7,582 7,121
180,131 180,230 8,513 8,052 7,591 7,130
180,231 180,330 8,522 8,061 7,600 7,139
180,331 180,430 8,532 8,071 7,610 7,149
180,431 180,530 8,541 8,080 7,619 7,158
180,531 180,630 8,550 8,089 7,628 7,167
180,631 180,730 8,560 8,099 7,638 7,177
180,731 180,830 8,569 8,108 7,647 7,186
180,831 180,930 8,578 8,117 7,656 7,195
180,931 181,030 8,587 8,126 7,665 7,204
181,031 181,130 8,597 8,136 7,675 7,214
181,131 181,230 8,606 8,145 7,684 7,223
181,231 181,330 8,615 8,154 7,693 7,232
181,331 181,430 8,625 8,164 7,703 7,242
181,431 181,530 8,634 8,173 7,712 7,251
181,531 181,630 8,643 8,182 7,721 7,260
181,631 181,730 8,653 8,192 7,731 7,270
181,731 181,830 8,662 8,201 7,740 7,279
181,831 181,930 8,671 8,210 7,749 7,288
181,931 182,030 8,680 8,219 7,758 7,297
182,031 182,130 8,690 8,229 7,768 7,307
182,131 182,230 8,699 8,238 7,777 7,316
182,231 182,330 8,708 8,247 7,786 7,325
182,331 182,430 8,718 8,257 7,796 7,335
182,431 182,530 8,727 8,266 7,805 7,344
182,531 182,630 8,736 8,275 7,814 7,353
182,631 182,730 8,746 8,285 7,824 7,363
182,731 182,830 8,755 8,294 7,833 7,372
182,831 182,930 8,764 8,303 7,842 7,381
182,931 183,030 8,773 8,312 7,851 7,390
183,031 183,130 8,783 8,322 7,861 7,400
183,131 183,230 8,792 8,331 7,870 7,409
183,231 183,330 8,801 8,340 7,879 7,418
183,331 183,430 8,811 8,350 7,889 7,428
183,431 183,530 8,820 8,359 7,898 7,437
183,531 183,630 8,829 8,368 7,907 7,446
183,631 183,730 8,839 8,378 7,917 7,456
183,731 183,830 8,848 8,387 7,926 7,465
183,831 183,930 8,857 8,396 7,935 7,474
183,931 184,030 8,866 8,405 7,944 7,483
184,031 184,130 8,876 8,415 7,954 7,493
184,131 184,230 8,885 8,424 7,963 7,502
184,231 184,330 8,894 8,433 7,972 7,511
184,331 184,430 8,904 8,443 7,982 7,521
184,431 184,530 8,913 8,452 7,991 7,530
184,531 184,630 8,922 8,461 8,000 7,539
184,631 184,730 8,932 8,471 8,010 7,549
184,731 184,830 8,941 8,480 8,019 7,558
184,831 184,930 8,950 8,489 8,028 7,567
184,931 185,030 8,959 8,498 8,037 7,576
185,031 185,130 8,969 8,508 8,047 7,586
This table gives you credit of $11,080 for your standard deduction, $298 for your personal exemption credit, and $461 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 .
2024 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 2024
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
185,131 185,230 8,978 8,517 8,056 7,595
185,231 185,330 8,987 8,526 8,065 7,604
185,331 185,430 8,997 8,536 8,075 7,614
185,431 185,530 9,006 8,545 8,084 7,623
185,531 185,630 9,015 8,554 8,093 7,632
185,631 185,730 9,025 8,564 8,103 7,642
185,731 185,830 9,034 8,573 8,112 7,651
185,831 185,930 9,043 8,582 8,121 7,660
185,931 186,030 9,052 8,591 8,130 7,669
186,031 186,130 9,062 8,601 8,140 7,679
186,131 186,230 9,071 8,610 8,149 7,688
186,231 186,330 9,080 8,619 8,158 7,697
186,331 186,430 9,090 8,629 8,168 7,707
186,431 186,530 9,099 8,638 8,177 7,716
186,531 186,630 9,108 8,647 8,186 7,725
186,631 186,730 9,118 8,657 8,196 7,735
186,731 186,830 9,127 8,666 8,205 7,744
186,831 186,930 9,136 8,675 8,214 7,753
186,931 187,030 9,145 8,684 8,223 7,762
187,031 187,130 9,155 8,694 8,233 7,772
187,131 187,230 9,164 8,703 8,242 7,781
187,231 187,330 9,173 8,712 8,251 7,790
187,331 187,430 9,183 8,722 8,261 7,800
187,431 187,530 9,192 8,731 8,270 7,809
187,531 187,630 9,201 8,740 8,279 7,818
187,631 187,730 9,211 8,750 8,289 7,828
187,731 187,830 9,220 8,759 8,298 7,837
187,831 187,930 9,229 8,768 8,307 7,846
187,931 188,030 9,238 8,777 8,316 7,855
188,031 188,130 9,248 8,787 8,326 7,865
188,131 188,230 9,257 8,796 8,335 7,874
188,231 188,330 9,266 8,805 8,344 7,883
188,331 188,430 9,276 8,815 8,354 7,893
188,431 188,530 9,285 8,824 8,363 7,902
188,531 188,630 9,294 8,833 8,372 7,911
188,631 188,730 9,304 8,843 8,382 7,921
188,731 188,830 9,313 8,852 8,391 7,930
188,831 188,930 9,322 8,861 8,400 7,939
188,931 189,030 9,331 8,870 8,409 7,948
189,031 189,130 9,341 8,880 8,419 7,958
189,131 189,230 9,350 8,889 8,428 7,967
189,231 189,330 9,359 8,898 8,437 7,976
189,331 189,430 9,369 8,908 8,447 7,986
189,431 189,530 9,378 8,917 8,456 7,995
189,531 189,630 9,387 8,926 8,465 8,004
189,631 189,730 9,397 8,936 8,475 8,014
189,731 189,830 9,406 8,945 8,484 8,023
189,831 189,930 9,415 8,954 8,493 8,032
189,931 190,030 9,424 8,963 8,502 8,041
190,031 190,130 9,434 8,973 8,512 8,051
190,131 190,230 9,443 8,982 8,521 8,060
190,231 190,330 9,452 8,991 8,530 8,069
190,331 190,430 9,462 9,001 8,540 8,079
190,431 190,530 9,471 9,010 8,549 8,088
190,531 190,630 9,480 9,019 8,558 8,097
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
190,631 190,730 9,490 9,029 8,568 8,107
190,731 190,830 9,499 9,038 8,577 8,116
190,831 190,930 9,508 9,047 8,586 8,125
190,931 191,030 9,517 9,056 8,595 8,134
191,031 191,130 9,527 9,066 8,605 8,144
191,131 191,230 9,536 9,075 8,614 8,153
191,231 191,330 9,545 9,084 8,623 8,162
191,331 191,430 9,555 9,094 8,633 8,172
191,431 191,530 9,564 9,103 8,642 8,181
191,531 191,630 9,573 9,112 8,651 8,190
191,631 191,730 9,583 9,122 8,661 8,200
191,731 191,830 9,592 9,131 8,670 8,209
191,831 191,930 9,601 9,140 8,679 8,218
191,931 192,030 9,610 9,149 8,688 8,227
192,031 192,130 9,620 9,159 8,698 8,237
192,131 192,230 9,629 9,168 8,707 8,246
192,231 192,330 9,638 9,177 8,716 8,255
192,331 192,430 9,648 9,187 8,726 8,265
192,431 192,530 9,657 9,196 8,735 8,274
192,531 192,630 9,666 9,205 8,744 8,283
192,631 192,730 9,676 9,215 8,754 8,293
192,731 192,830 9,685 9,224 8,763 8,302
192,831 192,930 9,694 9,233 8,772 8,311
192,931 193,030 9,703 9,242 8,781 8,320
193,031 193,130 9,713 9,252 8,791 8,330
193,131 193,230 9,722 9,261 8,800 8,339
193,231 193,330 9,731 9,270 8,809 8,348
193,331 193,430 9,741 9,280 8,819 8,358
193,431 193,530 9,750 9,289 8,828 8,367
193,531 193,630 9,759 9,298 8,837 8,376
193,631 193,730 9,769 9,308 8,847 8,386
193,731 193,830 9,778 9,317 8,856 8,395
193,831 193,930 9,787 9,326 8,865 8,404
193,931 194,030 9,796 9,335 8,874 8,413
194,031 194,130 9,806 9,345 8,884 8,423
194,131 194,230 9,815 9,354 8,893 8,432
194,231 194,330 9,824 9,363 8,902 8,441
194,331 194,430 9,834 9,373 8,912 8,451
194,431 194,530 9,843 9,382 8,921 8,460
194,531 194,630 9,852 9,391 8,930 8,469
194,631 194,730 9,862 9,401 8,940 8,479
194,731 194,830 9,871 9,410 8,949 8,488
194,831 194,930 9,880 9,419 8,958 8,497
194,931 195,030 9,889 9,428 8,967 8,506
195,031 195,130 9,899 9,438 8,977 8,516
195,131 195,230 9,908 9,447 8,986 8,525
195,231 195,330 9,917 9,456 8,995 8,534
195,331 195,430 9,927 9,466 9,005 8,544
195,431 195,530 9,936 9,475 9,014 8,553
195,531 195,630 9,945 9,484 9,023 8,562
195,631 195,730 9,955 9,494 9,033 8,572
195,731 195,830 9,964 9,503 9,042 8,581
195,831 195,930 9,973 9,512 9,051 8,590
195,931 196,030 9,982 9,521 9,060 8,599
196,031 196,130 9,992 9,531 9,070 8,609
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
196,131 196,230 10,001 9,540 9,079 8,618
196,231 196,330 10,010 9,549 9,088 8,627
196,331 196,430 10,020 9,559 9,098 8,637
196,431 196,530 10,029 9,568 9,107 8,646
196,531 196,630 10,038 9,577 9,116 8,655
196,631 196,730 10,048 9,587 9,126 8,665
196,731 196,830 10,057 9,596 9,135 8,674
196,831 196,930 10,066 9,605 9,144 8,683
196,931 197,030 10,075 9,614 9,153 8,692
197,031 197,130 10,085 9,624 9,163 8,702
197,131 197,230 10,094 9,633 9,172 8,711
197,231 197,330 10,103 9,642 9,181 8,720
197,331 197,430 10,113 9,652 9,191 8,730
197,431 197,530 10,122 9,661 9,200 8,739
197,531 197,630 10,131 9,670 9,209 8,748
197,631 197,730 10,141 9,680 9,219 8,758
197,731 197,830 10,150 9,689 9,228 8,767
197,831 197,930 10,159 9,698 9,237 8,776
197,931 198,030 10,168 9,707 9,246 8,785
198,031 198,130 10,178 9,717 9,256 8,795
198,131 198,230 10,187 9,726 9,265 8,804
198,231 198,330 10,196 9,735 9,274 8,813
198,331 198,430 10,206 9,745 9,284 8,823
198,431 198,530 10,215 9,754 9,293 8,832
198,531 198,630 10,224 9,763 9,302 8,841
198,631 198,730 10,234 9,773 9,312 8,851
198,731 198,830 10,243 9,782 9,321 8,860
198,831 198,930 10,252 9,791 9,330 8,869
198,931 199,030 10,261 9,800 9,339 8,878
199,031 199,130 10,271 9,810 9,349 8,888
199,131 199,230 10,280 9,819 9,358 8,897
199,231 199,330 10,289 9,828 9,367 8,906
199,331 199,430 10,299 9,838 9,377 8,916
199,431 199,530 10,308 9,847 9,386 8,925
199,531 199,630 10,317 9,856 9,395 8,934
199,631 199,730 10,327 9,866 9,405 8,944
199,731 199,830 10,336 9,875 9,414 8,953
199,831 199,930 10,345 9,884 9,423 8,962
199,931 200,000 10,354 9,893 9,432 8,971
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 2024 Page 39
THIS PAGE INTENTIONALLY LEFT BLANK
Visit our website: ftb.ca.gov
Page 40 Form 540 2EZ Tax Booklet 2024
This table gives you credit of $11,080 for your standard deduction, $149 for your personal exemption credit, and $461 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.
2024 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 26,030 0 0 0 0
26,031 26,130 1 0 0 0
26,131 26,230 2 0 0 0
26,231 26,330 3 0 0 0
26,331 26,430 4 0 0 0
26,431 26,530 5 0 0 0
26,531 26,630 6 0 0 0
26,631 26,730 7 0 0 0
26,731 26,830 8 0 0 0
26,831 26,930 9 0 0 0
26,931 27,030 10 0 0 0
27,031 27,130 11 0 0 0
27,131 27,230 12 0 0 0
27,231 27,330 13 0 0 0
27,331 27,430 14 0 0 0
27,431 27,530 15 0 0 0
27,531 27,630 16 0 0 0
27,631 27,730 17 0 0 0
27,731 27,830 18 0 0 0
27,831 27,930 19 0 0 0
27,931 28,030 20 0 0 0
28,031 28,130 21 0 0 0
28,131 28,230 22 0 0 0
28,231 28,330 23 0 0 0
28,331 28,430 24 0 0 0
28,431 28,530 25 0 0 0
28,531 28,630 26 0 0 0
28,631 28,730 27 0 0 0
28,731 28,830 28 0 0 0
28,831 28,930 29 0 0 0
28,931 29,030 30 0 0 0
29,031 29,130 31 0 0 0
29,131 29,230 32 0 0 0
29,231 29,330 33 0 0 0
29,331 29,430 34 0 0 0
29,431 29,530 35 0 0 0
29,531 29,630 36 0 0 0
29,631 29,730 37 0 0 0
29,731 29,830 38 0 0 0
29,831 29,930 39 0 0 0
29,931 30,030 40 0 0 0
30,031 30,130 41 0 0 0
30,131 30,230 42 0 0 0
30,231 30,330 43 0 0 0
30,331 30,430 44 0 0 0
30,431 30,530 45 0 0 0
30,531 30,630 46 0 0 0
30,631 30,730 47 0 0 0
30,731 30,830 48 0 0 0
30,831 30,930 49 0 0 0
30,931 31,030 50 0 0 0
31,031 31,130 51 0 0 0
31,131 31,230 52 0 0 0
31,231 31,330 53 0 0 0
31,331 31,430 54 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
31,431 31,530 55 0 0 0
31,531 31,630 56 0 0 0
31,631 31,730 57 0 0 0
31,731 31,830 58 0 0 0
31,831 31,930 59 0 0 0
31,931 32,030 60 0 0 0
32,031 32,130 61 0 0 0
32,131 32,230 62 0 0 0
32,231 32,330 63 0 0 0
32,331 32,430 64 0 0 0
32,431 32,530 65 0 0 0
32,531 32,630 66 0 0 0
32,631 32,730 68 0 0 0
32,731 32,830 70 0 0 0
32,831 32,930 72 0 0 0
32,931 33,030 74 0 0 0
33,031 33,130 76 0 0 0
33,131 33,230 78 0 0 0
33,231 33,330 80 0 0 0
33,331 33,430 82 0 0 0
33,431 33,530 84 0 0 0
33,531 33,630 86 0 0 0
33,631 33,730 88 0 0 0
33,731 33,830 90 0 0 0
33,831 33,930 92 0 0 0
33,931 34,030 94 0 0 0
34,031 34,130 96 0 0 0
34,131 34,230 98 0 0 0
34,231 34,330 100 0 0 0
34,331 34,430 102 0 0 0
34,431 34,530 104 0 0 0
34,531 34,630 106 0 0 0
34,631 34,730 108 0 0 0
34,731 34,830 110 0 0 0
34,831 34,930 112 0 0 0
34,931 35,030 114 0 0 0
35,031 35,130 116 0 0 0
35,131 35,230 118 0 0 0
35,231 35,330 120 0 0 0
35,331 35,430 122 0 0 0
35,431 35,530 124 0 0 0
35,531 35,630 126 0 0 0
35,631 35,730 128 0 0 0
35,731 35,830 130 0 0 0
35,831 35,930 132 0 0 0
35,931 36,030 134 0 0 0
36,031 36,130 136 0 0 0
36,131 36,230 138 0 0 0
36,231 36,330 140 0 0 0
36,331 36,430 142 0 0 0
36,431 36,530 144 0 0 0
36,531 36,630 146 0 0 0
36,631 36,730 148 0 0 0
36,731 36,830 150 0 0 0
36,831 36,930 152 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
36,931 37,030 154 0 0 0
37,031 37,130 156 0 0 0
37,131 37,230 158 0 0 0
37,231 37,330 160 0 0 0
37,331 37,430 162 0 0 0
37,431 37,530 164 0 0 0
37,531 37,630 166 0 0 0
37,631 37,730 168 0 0 0
37,731 37,830 170 0 0 0
37,831 37,930 172 0 0 0
37,931 38,030 174 0 0 0
38,031 38,130 176 0 0 0
38,131 38,230 178 0 0 0
38,231 38,330 180 0 0 0
38,331 38,430 182 0 0 0
38,431 38,530 184 0 0 0
38,531 38,630 186 0 0 0
38,631 38,730 188 0 0 0
38,731 38,830 190 0 0 0
38,831 38,930 192 0 0 0
38,931 39,030 194 0 0 0
39,031 39,130 196 0 0 0
39,131 39,230 198 0 0 0
39,231 39,330 200 0 0 0
39,331 39,430 202 0 0 0
39,431 39,530 204 0 0 0
39,531 39,630 206 0 0 0
39,631 39,730 208 0 0 0
39,731 39,830 210 0 0 0
39,831 39,930 212 0 0 0
39,931 40,030 214 0 0 0
40,031 40,130 216 0 0 0
40,131 40,230 218 0 0 0
40,231 40,330 220 0 0 0
40,331 40,430 222 0 0 0
40,431 40,530 224 0 0 0
40,531 40,630 226 0 0 0
40,631 40,730 228 0 0 0
40,731 40,830 230 0 0 0
40,831 40,930 232 0 0 0
40,931 41,030 234 0 0 0
41,031 41,130 236 0 0 0
41,131 41,230 238 0 0 0
41,231 41,330 240 0 0 0
41,331 41,430 242 0 0 0
41,431 41,530 244 0 0 0
41,531 41,630 246 0 0 0
41,631 41,730 248 0 0 0
41,731 41,830 250 0 0 0
41,831 41,930 252 0 0 0
41,931 42,030 254 0 0 0
42,031 42,130 256 0 0 0
42,131 42,230 258 0 0 0
42,231 42,330 260 0 0 0
42,331 42,430 262 0 0 0
Form 540 2EZ Tax Booklet 2024 Page 41
Continued on next page.
This table gives you credit of $11,080 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
42,431 42,530 264 0 0 0
42,531 42,630 266 0 0 0
42,631 42,730 268 0 0 0
42,731 42,830 270 0 0 0
42,831 42,930 272 0 0 0
42,931 43,030 274 0 0 0
43,031 43,130 276 0 0 0
43,131 43,230 278 0 0 0
43,231 43,330 280 0 0 0
43,331 43,430 282 0 0 0
43,431 43,530 284 0 0 0
43,531 43,630 286 0 0 0
43,631 43,730 288 0 0 0
43,731 43,830 290 0 0 0
43,831 43,930 292 0 0 0
43,931 44,030 294 0 0 0
44,031 44,130 296 0 0 0
44,131 44,230 298 0 0 0
44,231 44,330 300 0 0 0
44,331 44,430 302 0 0 0
44,431 44,530 304 0 0 0
44,531 44,630 306 0 0 0
44,631 44,730 308 0 0 0
44,731 44,830 310 0 0 0
44,831 44,930 312 0 0 0
44,931 45,030 314 0 0 0
45,031 45,130 316 0 0 0
45,131 45,230 318 0 0 0
45,231 45,330 320 0 0 0
45,331 45,430 322 0 0 0
45,431 45,530 324 0 0 0
45,531 45,630 326 0 0 0
45,631 45,730 328 0 0 0
45,731 45,830 330 0 0 0
45,831 45,930 332 0 0 0
45,931 46,030 334 0 0 0
46,031 46,130 336 0 0 0
46,131 46,230 338 0 0 0
46,231 46,330 340 0 0 0
46,331 46,430 342 0 0 0
46,431 46,530 344 0 0 0
46,531 46,630 346 0 0 0
46,631 46,730 348 0 0 0
46,731 46,830 350 0 0 0
46,831 46,930 352 0 0 0
46,931 47,030 354 0 0 0
47,031 47,130 356 0 0 0
47,131 47,230 358 0 0 0
47,231 47,330 360 0 0 0
47,331 47,430 362 0 0 0
47,431 47,530 364 0 0 0
47,531 47,630 366 0 0 0
47,631 47,730 368 0 0 0
47,731 47,830 370 0 0 0
47,831 47,930 372 0 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
47,931 48,030 374 0 0 0
48,031 48,130 376 0 0 0
48,131 48,230 378 0 0 0
48,231 48,330 380 0 0 0
48,331 48,430 382 0 0 0
48,431 48,530 384 0 0 0
48,531 48,630 386 0 0 0
48,631 48,730 388 0 0 0
48,731 48,830 390 0 0 0
48,831 48,930 392 0 0 0
48,931 49,030 394 0 0 0
49,031 49,130 396 0 0 0
49,131 49,230 398 0 0 0
49,231 49,330 400 0 0 0
49,331 49,430 402 0 0 0
49,431 49,530 404 0 0 0
49,531 49,630 406 0 0 0
49,631 49,730 408 0 0 0
49,731 49,830 410 0 0 0
49,831 49,930 412 0 0 0
49,931 50,030 414 0 0 0
50,031 50,130 416 0 0 0
50,131 50,230 418 0 0 0
50,231 50,330 420 0 0 0
50,331 50,430 422 0 0 0
50,431 50,530 424 0 0 0
50,531 50,630 426 0 0 0
50,631 50,730 428 0 0 0
50,731 50,830 430 0 0 0
50,831 50,930 432 0 0 0
50,931 51,030 434 0 0 0
51,031 51,130 436 0 0 0
51,131 51,230 438 0 0 0
51,231 51,330 440 0 0 0
51,331 51,430 442 0 0 0
51,431 51,530 444 0 0 0
51,531 51,630 446 0 0 0
51,631 51,730 448 0 0 0
51,731 51,830 450 0 0 0
51,831 51,930 452 0 0 0
51,931 52,030 454 0 0 0
52,031 52,130 456 0 0 0
52,131 52,230 458 0 0 0
52,231 52,330 460 0 0 0
52,331 52,430 462 1 0 0
52,431 52,530 464 3 0 0
52,531 52,630 466 5 0 0
52,631 52,730 468 7 0 0
52,731 52,830 470 9 0 0
52,831 52,930 472 11 0 0
52,931 53,030 474 13 0 0
53,031 53,130 476 15 0 0
53,131 53,230 478 17 0 0
53,231 53,330 480 19 0 0
53,331 53,430 482 21 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
53,431 53,530 484 23 0 0
53,531 53,630 486 25 0 0
53,631 53,730 488 27 0 0
53,731 53,830 490 29 0 0
53,831 53,930 492 31 0 0
53,931 54,030 494 33 0 0
54,031 54,130 496 35 0 0
54,131 54,230 498 37 0 0
54,231 54,330 500 39 0 0
54,331 54,430 502 41 0 0
54,431 54,530 504 43 0 0
54,531 54,630 506 45 0 0
54,631 54,730 508 47 0 0
54,731 54,830 510 49 0 0
54,831 54,930 512 51 0 0
54,931 55,030 514 53 0 0
55,031 55,130 516 55 0 0
55,131 55,230 518 57 0 0
55,231 55,330 520 59 0 0
55,331 55,430 522 61 0 0
55,431 55,530 524 63 0 0
55,531 55,630 526 65 0 0
55,631 55,730 528 67 0 0
55,731 55,830 530 69 0 0
55,831 55,930 532 71 0 0
55,931 56,030 534 73 0 0
56,031 56,130 536 75 0 0
56,131 56,230 538 77 0 0
56,231 56,330 540 79 0 0
56,331 56,430 542 81 0 0
56,431 56,530 544 83 0 0
56,531 56,630 546 85 0 0
56,631 56,730 548 87 0 0
56,731 56,830 550 89 0 0
56,831 56,930 552 91 0 0
56,931 57,030 554 93 0 0
57,031 57,130 556 95 0 0
57,131 57,230 558 97 0 0
57,231 57,330 560 99 0 0
57,331 57,430 562 101 0 0
57,431 57,530 564 103 0 0
57,531 57,630 566 105 0 0
57,631 57,730 568 107 0 0
57,731 57,830 570 109 0 0
57,831 57,930 572 111 0 0
57,931 58,030 574 113 0 0
58,031 58,130 576 115 0 0
58,131 58,230 578 117 0 0
58,231 58,330 580 119 0 0
58,331 58,430 582 121 0 0
58,431 58,530 584 123 0 0
58,531 58,630 586 125 0 0
58,631 58,730 588 127 0 0
58,731 58,830 590 129 0 0
58,831 58,930 592 131 0 0
Page 42 Form 540 2EZ Tax Booklet 2024
Continued on next page.
This table gives you credit of $11,080 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
58,931 59,030 594 133 0 0
59,031 59,130 596 135 0 0
59,131 59,230 598 137 0 0
59,231 59,330 600 139 0 0
59,331 59,430 602 141 0 0
59,431 59,530 604 143 0 0
59,531 59,630 606 145 0 0
59,631 59,730 608 147 0 0
59,731 59,830 610 149 0 0
59,831 59,930 612 151 0 0
59,931 60,030 614 153 0 0
60,031 60,130 616 155 0 0
60,131 60,230 618 157 0 0
60,231 60,330 620 159 0 0
60,331 60,430 622 161 0 0
60,431 60,530 624 163 0 0
60,531 60,630 626 165 0 0
60,631 60,730 628 167 0 0
60,731 60,830 630 169 0 0
60,831 60,930 632 171 0 0
60,931 61,030 634 173 0 0
61,031 61,130 636 175 0 0
61,131 61,230 638 177 0 0
61,231 61,330 640 179 0 0
61,331 61,430 642 181 0 0
61,431 61,530 644 183 0 0
61,531 61,630 646 185 0 0
61,631 61,730 648 187 0 0
61,731 61,830 650 189 0 0
61,831 61,930 652 191 0 0
61,931 62,030 654 193 0 0
62,031 62,130 656 195 0 0
62,131 62,230 660 199 0 0
62,231 62,330 664 203 0 0
62,331 62,430 668 207 0 0
62,431 62,530 672 211 0 0
62,531 62,630 676 215 0 0
62,631 62,730 680 219 0 0
62,731 62,830 684 223 0 0
62,831 62,930 688 227 0 0
62,931 63,030 692 231 0 0
63,031 63,130 696 235 0 0
63,131 63,230 700 239 0 0
63,231 63,330 704 243 0 0
63,331 63,430 708 247 0 0
63,431 63,530 712 251 0 0
63,531 63,630 716 255 0 0
63,631 63,730 720 259 0 0
63,731 63,830 724 263 0 0
63,831 63,930 728 267 0 0
63,931 64,030 732 271 0 0
64,031 64,130 736 275 0 0
64,131 64,230 740 279 0 0
64,231 64,330 744 283 0 0
64,331 64,430 748 287 0 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
64,431 64,530 752 291 0 0
64,531 64,630 756 295 0 0
64,631 64,730 760 299 0 0
64,731 64,830 764 303 0 0
64,831 64,930 768 307 0 0
64,931 65,030 772 311 0 0
65,031 65,130 776 315 0 0
65,131 65,230 780 319 0 0
65,231 65,330 784 323 0 0
65,331 65,430 788 327 0 0
65,431 65,530 792 331 0 0
65,531 65,630 796 335 0 0
65,631 65,730 800 339 0 0
65,731 65,830 804 343 0 0
65,831 65,930 808 347 0 0
65,931 66,030 812 351 0 0
66,031 66,130 816 355 0 0
66,131 66,230 820 359 0 0
66,231 66,330 824 363 0 0
66,331 66,430 828 367 0 0
66,431 66,530 832 371 0 0
66,531 66,630 836 375 0 0
66,631 66,730 840 379 0 0
66,731 66,830 844 383 0 0
66,831 66,930 848 387 0 0
66,931 67,030 852 391 0 0
67,031 67,130 856 395 0 0
67,131 67,230 860 399 0 0
67,231 67,330 864 403 0 0
67,331 67,430 868 407 0 0
67,431 67,530 872 411 0 0
67,531 67,630 876 415 0 0
67,631 67,730 880 419 0 0
67,731 67,830 884 423 0 0
67,831 67,930 888 427 0 0
67,931 68,030 892 431 0 0
68,031 68,130 896 435 0 0
68,131 68,230 900 439 0 0
68,231 68,330 904 443 0 0
68,331 68,430 908 447 0 0
68,431 68,530 912 451 0 0
68,531 68,630 916 455 0 0
68,631 68,730 920 459 0 0
68,731 68,830 924 463 2 0
68,831 68,930 928 467 6 0
68,931 69,030 932 471 10 0
69,031 69,130 936 475 14 0
69,131 69,230 940 479 18 0
69,231 69,330 944 483 22 0
69,331 69,430 948 487 26 0
69,431 69,530 952 491 30 0
69,531 69,630 956 495 34 0
69,631 69,730 960 499 38 0
69,731 69,830 964 503 42 0
69,831 69,930 968 507 46 0
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
69,931 70,030 972 511 50 0
70,031 70,130 976 515 54 0
70,131 70,230 980 519 58 0
70,231 70,330 984 523 62 0
70,331 70,430 988 527 66 0
70,431 70,530 992 531 70 0
70,531 70,630 996 535 74 0
70,631 70,730 1,000 539 78 0
70,731 70,830 1,004 543 82 0
70,831 70,930 1,008 547 86 0
70,931 71,030 1,012 551 90 0
71,031 71,130 1,016 555 94 0
71,131 71,230 1,020 559 98 0
71,231 71,330 1,024 563 102 0
71,331 71,430 1,028 567 106 0
71,431 71,530 1,032 571 110 0
71,531 71,630 1,036 575 114 0
71,631 71,730 1,040 579 118 0
71,731 71,830 1,044 583 122 0
71,831 71,930 1,048 587 126 0
71,931 72,030 1,052 591 130 0
72,031 72,130 1,056 595 134 0
72,131 72,230 1,060 599 138 0
72,231 72,330 1,064 603 142 0
72,331 72,430 1,068 607 146 0
72,431 72,530 1,072 611 150 0
72,531 72,630 1,076 615 154 0
72,631 72,730 1,080 619 158 0
72,731 72,830 1,084 623 162 0
72,831 72,930 1,088 627 166 0
72,931 73,030 1,092 631 170 0
73,031 73,130 1,096 635 174 0
73,131 73,230 1,100 639 178 0
73,231 73,330 1,104 643 182 0
73,331 73,430 1,108 647 186 0
73,431 73,530 1,112 651 190 0
73,531 73,630 1,116 655 194 0
73,631 73,730 1,120 659 198 0
73,731 73,830 1,124 663 202 0
73,831 73,930 1,128 667 206 0
73,931 74,030 1,132 671 210 0
74,031 74,130 1,136 675 214 0
74,131 74,230 1,140 679 218 0
74,231 74,330 1,144 683 222 0
74,331 74,430 1,148 687 226 0
74,431 74,530 1,152 691 230 0
74,531 74,630 1,156 695 234 0
74,631 74,730 1,160 699 238 0
74,731 74,830 1,164 703 242 0
74,831 74,930 1,168 707 246 0
74,931 75,030 1,172 711 250 0
75,031 75,130 1,176 715 254 0
75,131 75,230 1,180 719 258 0
75,231 75,330 1,184 723 262 0
75,331 75,430 1,188 727 266 0
Form 540 2EZ Tax Booklet 2024 Page 43
Continued on next page.
This table gives you credit of $11,080 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
75,431 75,530 1,192 731 270 0
75,531 75,630 1,196 735 274 0
75,631 75,730 1,200 739 278 0
75,731 75,830 1,204 743 282 0
75,831 75,930 1,208 747 286 0
75,931 76,030 1,212 751 290 0
76,031 76,130 1,216 755 294 0
76,131 76,230 1,220 759 298 0
76,231 76,330 1,224 763 302 0
76,331 76,430 1,228 767 306 0
76,431 76,530 1,232 771 310 0
76,531 76,630 1,236 775 314 0
76,631 76,730 1,240 779 318 0
76,731 76,830 1,244 783 322 0
76,831 76,930 1,249 788 327 0
76,931 77,030 1,255 794 333 0
77,031 77,130 1,261 800 339 0
77,131 77,230 1,267 806 345 0
77,231 77,330 1,273 812 351 0
77,331 77,430 1,279 818 357 0
77,431 77,530 1,285 824 363 0
77,531 77,630 1,291 830 369 0
77,631 77,730 1,297 836 375 0
77,731 77,830 1,303 842 381 0
77,831 77,930 1,309 848 387 0
77,931 78,030 1,315 854 393 0
78,031 78,130 1,321 860 399 0
78,131 78,230 1,327 866 405 0
78,231 78,330 1,333 872 411 0
78,331 78,430 1,339 878 417 0
78,431 78,530 1,345 884 423 0
78,531 78,630 1,351 890 429 0
78,631 78,730 1,357 896 435 0
78,731 78,830 1,363 902 441 0
78,831 78,930 1,369 908 447 0
78,931 79,030 1,375 914 453 0
79,031 79,130 1,381 920 459 0
79,131 79,230 1,387 926 465 4
79,231 79,330 1,393 932 471 10
79,331 79,430 1,399 938 477 16
79,431 79,530 1,405 944 483 22
79,531 79,630 1,411 950 489 28
79,631 79,730 1,417 956 495 34
79,731 79,830 1,423 962 501 40
79,831 79,930 1,429 968 507 46
79,931 80,030 1,435 974 513 52
80,031 80,130 1,441 980 519 58
80,131 80,230 1,447 986 525 64
80,231 80,330 1,453 992 531 70
80,331 80,430 1,459 998 537 76
80,431 80,530 1,465 1,004 543 82
80,531 80,630 1,471 1,010 549 88
80,631 80,730 1,477 1,016 555 94
80,731 80,830 1,483 1,022 561 100
80,831 80,930 1,489 1,028 567 106
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
80,931 81,030 1,495 1,034 573 112
81,031 81,130 1,501 1,040 579 118
81,131 81,230 1,507 1,046 585 124
81,231 81,330 1,513 1,052 591 130
81,331 81,430 1,519 1,058 597 136
81,431 81,530 1,525 1,064 603 142
81,531 81,630 1,531 1,070 609 148
81,631 81,730 1,537 1,076 615 154
81,731 81,830 1,543 1,082 621 160
81,831 81,930 1,549 1,088 627 166
81,931 82,030 1,555 1,094 633 172
82,031 82,130 1,561 1,100 639 178
82,131 82,230 1,567 1,106 645 184
82,231 82,330 1,573 1,112 651 190
82,331 82,430 1,579 1,118 657 196
82,431 82,530 1,585 1,124 663 202
82,531 82,630 1,591 1,130 669 208
82,631 82,730 1,597 1,136 675 214
82,731 82,830 1,603 1,142 681 220
82,831 82,930 1,609 1,148 687 226
82,931 83,030 1,615 1,154 693 232
83,031 83,130 1,621 1,160 699 238
83,131 83,230 1,627 1,166 705 244
83,231 83,330 1,633 1,172 711 250
83,331 83,430 1,639 1,178 717 256
83,431 83,530 1,645 1,184 723 262
83,531 83,630 1,651 1,190 729 268
83,631 83,730 1,657 1,196 735 274
83,731 83,830 1,663 1,202 741 280
83,831 83,930 1,669 1,208 747 286
83,931 84,030 1,675 1,214 753 292
84,031 84,130 1,681 1,220 759 298
84,131 84,230 1,687 1,226 765 304
84,231 84,330 1,693 1,232 771 310
84,331 84,430 1,699 1,238 777 316
84,431 84,530 1,705 1,244 783 322
84,531 84,630 1,711 1,250 789 328
84,631 84,730 1,717 1,256 795 334
84,731 84,830 1,723 1,262 801 340
84,831 84,930 1,729 1,268 807 346
84,931 85,030 1,735 1,274 813 352
85,031 85,130 1,741 1,280 819 358
85,131 85,230 1,747 1,286 825 364
85,231 85,330 1,753 1,292 831 370
85,331 85,430 1,759 1,298 837 376
85,431 85,530 1,765 1,304 843 382
85,531 85,630 1,771 1,310 849 388
85,631 85,730 1,777 1,316 855 394
85,731 85,830 1,783 1,322 861 400
85,831 85,930 1,789 1,328 867 406
85,931 86,030 1,795 1,334 873 412
86,031 86,130 1,801 1,340 879 418
86,131 86,230 1,807 1,346 885 424
86,231 86,330 1,813 1,352 891 430
86,331 86,430 1,819 1,358 897 436
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
86,431 86,530 1,825 1,364 903 442
86,531 86,630 1,831 1,370 909 448
86,631 86,730 1,837 1,376 915 454
86,731 86,830 1,843 1,382 921 460
86,831 86,930 1,849 1,388 927 466
86,931 87,030 1,855 1,394 933 472
87,031 87,130 1,861 1,400 939 478
87,131 87,230 1,867 1,406 945 484
87,231 87,330 1,873 1,412 951 490
87,331 87,430 1,879 1,418 957 496
87,431 87,530 1,885 1,424 963 502
87,531 87,630 1,891 1,430 969 508
87,631 87,730 1,897 1,436 975 514
87,731 87,830 1,903 1,442 981 520
87,831 87,930 1,909 1,448 987 526
87,931 88,030 1,915 1,454 993 532
88,031 88,130 1,921 1,460 999 538
88,131 88,230 1,927 1,466 1,005 544
88,231 88,330 1,933 1,472 1,011 550
88,331 88,430 1,939 1,478 1,017 556
88,431 88,530 1,945 1,484 1,023 562
88,531 88,630 1,951 1,490 1,029 568
88,631 88,730 1,957 1,496 1,035 574
88,731 88,830 1,963 1,502 1,041 580
88,831 88,930 1,969 1,508 1,047 586
88,931 89,030 1,975 1,514 1,053 592
89,031 89,130 1,981 1,520 1,059 598
89,131 89,230 1,987 1,526 1,065 604
89,231 89,330 1,993 1,532 1,071 610
89,331 89,430 1,999 1,538 1,077 616
89,431 89,530 2,005 1,544 1,083 622
89,531 89,630 2,011 1,550 1,089 628
89,631 89,730 2,017 1,556 1,095 634
89,731 89,830 2,023 1,562 1,101 640
89,831 89,930 2,029 1,568 1,107 646
89,931 90,030 2,035 1,574 1,113 652
90,031 90,130 2,041 1,580 1,119 658
90,131 90,230 2,047 1,586 1,125 664
90,231 90,330 2,053 1,592 1,131 670
90,331 90,430 2,059 1,598 1,137 676
90,431 90,530 2,065 1,604 1,143 682
90,531 90,630 2,071 1,610 1,149 688
90,631 90,730 2,077 1,616 1,155 694
90,731 90,830 2,083 1,622 1,161 700
90,831 90,930 2,089 1,628 1,167 706
90,931 91,030 2,095 1,634 1,173 712
91,031 91,130 2,101 1,640 1,179 718
91,131 91,230 2,107 1,646 1,185 724
91,231 91,330 2,113 1,652 1,191 730
91,331 91,430 2,119 1,658 1,197 736
91,431 91,530 2,125 1,664 1,203 742
91,531 91,630 2,131 1,670 1,209 748
91,631 91,730 2,137 1,676 1,215 754
91,731 91,830 2,143 1,682 1,221 760
91,831 91,930 2,149 1,688 1,227 766
Page 44 Form 540 2EZ Tax Booklet 2024
This table gives you credit of $11,080 for your standard deduction, $149 for your personal exemption credit, and $461 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 .
2024 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
91,931 92,030 2,155 1,694 1,233 772
92,031 92,130 2,161 1,700 1,239 778
92,131 92,230 2,167 1,706 1,245 784
92,231 92,330 2,173 1,712 1,251 790
92,331 92,430 2,179 1,718 1,257 796
92,431 92,530 2,186 1,725 1,264 803
92,531 92,630 2,194 1,733 1,272 811
92,631 92,730 2,202 1,741 1,280 819
92,731 92,830 2,210 1,749 1,288 827
92,831 92,930 2,218 1,757 1,296 835
92,931 93,030 2,226 1,765 1,304 843
93,031 93,130 2,234 1,773 1,312 851
93,131 93,230 2,242 1,781 1,320 859
93,231 93,330 2,250 1,789 1,328 867
93,331 93,430 2,258 1,797 1,336 875
93,431 93,530 2,266 1,805 1,344 883
93,531 93,630 2,274 1,813 1,352 891
93,631 93,730 2,282 1,821 1,360 899
93,731 93,830 2,290 1,829 1,368 907
93,831 93,930 2,298 1,837 1,376 915
93,931 94,030 2,306 1,845 1,384 923
94,031 94,130 2,314 1,853 1,392 931
94,131 94,230 2,322 1,861 1,400 939
94,231 94,330 2,330 1,869 1,408 947
94,331 94,430 2,338 1,877 1,416 955
94,431 94,530 2,346 1,885 1,424 963
94,531 94,630 2,354 1,893 1,432 971
94,631 94,730 2,362 1,901 1,440 979
94,731 94,830 2,370 1,909 1,448 987
94,831 94,930 2,378 1,917 1,456 995
94,931 95,030 2,386 1,925 1,464 1,003
95,031 95,130 2,394 1,933 1,472 1,011
95,131 95,230 2,402 1,941 1,480 1,019
95,231 95,330 2,410 1,949 1,488 1,027
95,331 95,430 2,418 1,957 1,496 1,035
95,431 95,530 2,426 1,965 1,504 1,043
95,531 95,630 2,434 1,973 1,512 1,051
95,631 95,730 2,442 1,981 1,520 1,059
95,731 95,830 2,450 1,989 1,528 1,067
95,831 95,930 2,458 1,997 1,536 1,075
95,931 96,030 2,466 2,005 1,544 1,083
96,031 96,130 2,474 2,013 1,552 1,091
96,131 96,230 2,482 2,021 1,560 1,099
96,231 96,330 2,490 2,029 1,568 1,107
96,331 96,430 2,498 2,037 1,576 1,115
96,431 96,530 2,506 2,045 1,584 1,123
96,531 96,630 2,514 2,053 1,592 1,131
96,631 96,730 2,522 2,061 1,600 1,139
96,731 96,830 2,530 2,069 1,608 1,147
96,831 96,930 2,538 2,077 1,616 1,155
96,931 97,030 2,546 2,085 1,624 1,163
97,031 97,130 2,554 2,093 1,632 1,171
97,131 97,230 2,562 2,101 1,640 1,179
97,231 97,330 2,570 2,109 1,648 1,187
97,331 97,430 2,578 2,117 1,656 1,195
If Your Income Is... Number of Dependents
At
Least
But Not
Over 0 1 2 3
97,431 97,530 2,586 2,125 1,664 1,203
97,531 97,630 2,594 2,133 1,672 1,211
97,631 97,730 2,602 2,141 1,680 1,219
97,731 97,830 2,610 2,149 1,688 1,227
97,831 97,930 2,618 2,157 1,696 1,235
97,931 98,030 2,626 2,165 1,704 1,243
98,031 98,130 2,634 2,173 1,712 1,251
98,131 98,230 2,642 2,181 1,720 1,259
98,231 98,330 2,650 2,189 1,728 1,267
98,331 98,430 2,658 2,197 1,736 1,275
98,431 98,530 2,666 2,205 1,744 1,283
98,531 98,630 2,674 2,213 1,752 1,291
98,631 98,730 2,682 2,221 1,760 1,299
98,731 98,830 2,690 2,229 1,768 1,307
98,831 98,930 2,698 2,237 1,776 1,315
98,931 99,030 2,706 2,245 1,784 1,323
99,031 99,130 2,714 2,253 1,792 1,331
99,131 99,230 2,722 2,261 1,800 1,339
99,231 99,330 2,730 2,269 1,808 1,347
99,331 99,430 2,738 2,277 1,816 1,355
99,431 99,530 2,746 2,285 1,824 1,363
99,531 99,630 2,754 2,293 1,832 1,371
99,631 99,730 2,762 2,301 1,840 1,379
99,731 99,830 2,770 2,309 1,848 1,387
99,831 99,930 2,778 2,317 1,856 1,395
99,931 100,000 2,786 2,325 1,864 1,403
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 2024 Page 45
- 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 $22,273
- California adjusted gross income is more than $17,818
Married/RDP filing jointly and either of the following apply:
- Gross income is more than $44,550
- California adjusted gross income is more than $35,642
Qualifying surviving spouse/RDP and either of the following apply:
- Gross income is more than $37,640
- California adjusted gross income is more than $33,185
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 $ 5,090
Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP $10,630
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 Requirements."
- 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.
- When do I have to file?
File and pay by April 15, 2025, but if you cannot file by that date, you get an automatic paperless extension to file by
October 15, 2025. Any tax due must be paid by April 15, 2025, to avoid penalties and interest. Get form FTB 3519, Payment for
Automatic Extension for Individuals. You cannot use Form 540 2EZ if you make an extension payment with form FTB 3519. You can
CalFile, e‑file, or use Form 540 or Form 540NR when you file your tax return. Also, see "Paying Your Taxes" for information regarding a one‑time timeliness penalty abatement.
If you are in the military, you may be entitled to certain extensions.
For more information, get FTB Pub. 1032.
- I don't have my federal Forms W-2. What do I do?
If all your federal Forms W‑2 were not received by January 31, 2025, 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.
- 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.
- I discovered an error on my tax return. What should
I do?
If you discover an error on your California income tax return after you filed it (paper or e‑file), file an amended Form 540 2EZ and attach Schedule X to correct your previously filed tax return. Get
Schedule X at ftb.ca.gov/forms or call 800.338.0505, follow the recorded instructions, and enter code 908 when instructed.
- I owe tax, but don't have the money. What can I do?
If you cannot pay on or before the due date, you may request approval to make monthly installments. You may pay using Web
Pay or a credit card. Also, see "Paying Your Taxes," for information on Web Pay, Credit Card, and Request Monthly Installments.
- 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.
- 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.
- 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.
- 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 2024
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)
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)
903 Schedule CA (540), California Adjustments - Residents
907 Form 540-ES, Estimated Tax for Individuals
908 Schedule X, California Explanation of Amended Return Changes
914 California Nonresident or Part-Year Resident Booklet (includes
Form 540NR)
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
938 FTB 3514, California Earned Income Tax Credit Booklet (includes form
FTB 3514)
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, Tax Information for 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
800.829.1040 for federal tax questions, call the IRS
California
Relay
Service: 711 or 800.735.2929 for persons with hearing or speaking limitations
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
800.829.1040 para preguntas sobre impuestos federales, llame al IRS
Servicio de
Retransmisión de California: 711 o 800.735.2929 para personas con limitaciones auditivas o del habla
Form 540 2EZ Tax Booklet 2024 Page 47
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Visit our website: ftb.ca.gov
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Source: official text