California State Income Tax Rates 2012 - Tax Year 2011

Tax Bracket (Single) [1] Tax Bracket (Couple) [2] Marginal Tax Rate
$0+ $0+ 1.00%
$7,124+ $14,248+ 2.00%
$16,890+ $33,780+ 4.00%
$26,657+ $53,314+ 6.00%
$37,005+ $74,010+ 8.00%
$46,766+ $93,532+ 9.30%
$1,000,000+ $2,000,000+ 10.30%
Single Businessman
$0 Income
-$0 California tax
-$0 federal tax
$0 after tax
Married Couple
$0 Income
-$0 California tax
-$0 federal tax
$0 after tax
Single Married Filing Jointly Married Filing Separately Head of Household Marginal Tax Rate
$0+ $0+ $0+ $0+ 10.00%
$8,376+ $16,751+ $8,376+ $11,951+ 15.00%
$34,001+ $68,001+ $34,001+ $45,551+ 25.00%
$82,401+ $137,301+ $68,651+ $117,651+ 28.00%
$171,851+ $209,251+ $104,626+ $190,551+ 33.00%
$373,651+ $373,651+ $186,826+ $373,651+ 35.00%
Printable California Income Tax Data Sheet
Tax-Rates.org provides a free California income tax data sheet as a printable PDF. Includes tax tables, deductions, refund information, and important addresses. Click to download or print.
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1.1 -
California Income Tax Calculator

I'm Filing:
Single Jointly with a spouse Head of Household
My total income for this tax period is $
My deductions:
I want to claim the Federal and California Standard Deductions.
I want to file an itemized deduction totaling $
My dependents:
I want to claim dependents (including myself)
How To Use This Calculator
You can use our free California income tax calculator to get a good estimate of what your tax liability will be come April. The calculator takes your filing status, gross income, standard or itemized deductions, and number dependents into account.
Please remember that the income tax code is very complicated, and while we can provide a good estimate of your Federal Income Tax and California Income Tax based on current marginal tax rates your actual tax liability may be different depending on your personal tax situation.
For more information, visit the California income tax calculator.

1.2 -
The California Income Tax

California collects a state income tax at a maximum marginal tax rate of 10.30%, spread across seven tax brackets. Like the Federal Income Tax, California's income tax allows couples filing jointly to pay a lower overall rate on their combined income with wider tax brackets for joint filers. California's maximum marginal income tax rate is the 2nd highest in the United States, ranking directly below Oregon's 11.00%.

California doubles all bracket widths for married couples filing jointly except the $1,000,000 bracket. If you encounter difficulties dealing with the California Franchise Tax Board, you can contact the California Taxpayer's Advocate Hotline toll-free at 1-800-883-5910. There are 330 days left until Tax Day, on April 15th 2013.

2 -
California Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income. Using deductions is an excellent way to reduce your California income tax and maximize your refund, so be sure to research deductions that you mey be able to claim on your Federal and California tax returns. For details on specific deductions available in California, see the list of California income tax deductions.

2.1 - California Standard Deduction

What is the CA Standard Deduction for 2012?
The California standard deduction is $3,657.00 for individuals and $7,274.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your California tax return.

2.2 - California Personal Exemptions

California's personal income tax exemptions include a personal exemption of $98.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

2.3 - California Dependent Deduction

California has a dependent exemption of $98.00. You may claim one dependent examption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

2.4 - California Itemized Deductions

California allows limited itemized deductions. You may be able to claim most of the same deductions on your California income tax return as you do on your Federal return, but more limitations and phase-outs may exist for higher income taxpayers. For more information, see the list of California itemized deductions.

3.1 -
California Income Tax Forms

Tax-Rates.org provides easy access to five of the most commonly used California Franchise Tax Board income tax forms, in downloadable PDF format. For more tax forms, visit the state tax forms library.
Free Printable California Income Tax Form 540 Individual Income Tax Return
04/2012
Form 540 - Individual Income Tax Return
Form 540 is the general-purpose income tax return form for California residents. Part-time or nonresident filers must instead file form 540NR, which is available from the Franchise Tax Board.
Free Printable California Income Tax Form 540ES Estimated Quarterly Tax Payment
04/2012
Form 540ES - Estimated Quarterly Tax Payment
Form 540ES includes four estimated tax payment vouchers for use by individuals who must file quarterly estimated tax payments.
Free Printable California Income Tax Form 3581 Tax Refund Request
04/2012
Form 3581 - Tax Refund Request
File form 3581 to request payment or transfer of overpaid income tax funds.
Free Printable California Income Tax Form 540 Instructions California 540 Form Instruction Booklet
04/2012
Form 540 Instructions - California 540 Form Instruction Booklet
This document contains the official instructions for filling out your California Form 540.
Free Printable California Income Tax Form 3567 Installment Agreement Request
04/2012
Form 3567 - Installment Agreement Request
If you cannot pay your full tax liability immediately, you can file Form 3567 to request to pay your tax debt in affordable monthly installments.
Free Printable California Tax Table
03/2012
Printable California Tax Table & Tax Reference
Tax-Rates.org provides a printable California datasheet including an income tax table, a list of California tax deductions, important URLs and addresses, and more. This document is in PDF format.
If you are not a resident of California, have a complicated tax return, or have other specialized circumstances you may need to download additional tax forms from the Franchise Tax Board website. You can find all of California's 2012 income tax forms on the Franchise Tax Board income tax forms page External Link.

3.2 -
How To File Your California Income Tax Return

Once you've filled out your California income tax return, you have several options for filing and paying your income tax. You can mail your return to the Franchise Tax Board at the correct address below, and include your payment by check or money order. You may also electronically file your California tax return through a tax preparer or using online tax software, and pay your taxes instantly using direct debit or a credit card (an additional credit card fee may apply).

i -
Where To Send Your California Tax Return

If you filled out physical tax return forms, mail your completed California income tax return to the California Franchise Tax Board no later then April 15th. Please be sure to send your completed tax forms to the correct address for your filing type.
Income Tax Returns (No Payment Included)
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0002
Income Tax Returns (Payment Included)
Franchise Tax Board
PO Box 942867
Sacramento, CA 94240-0001

ii -
e-Filing: Submit Your California Tax Return Online

You can save time and money by electronically filing your California income tax directly with the Franchise Tax Board. Benefits of e-Filing your California tax return include instant submission, error checking, and faster refund response times. Most tax preparers can electronically file your return for you, or you can do it yourself using free or paid income tax software, like the examples listed below.

California's free eFile program allows all California taxpayers to instantly file their income tax return over the internet. California provides several free resources for eFile users, including ReadyReturn (which can automatically generate simple tax returns for you), and CalFile, a free software program offered by the Franchise Tax Board. In addition, California supports e-filing your return through a variety of third-party software packages.

The benefits of e-filing your California tax return include speedy refund delivery (in as little as 7 days by direct deposit) , scheduling tax payments, and instant filing confirmation. If you have questions about the eFile program, contact the California Franchise Tax Board toll-free at 1-800-852-5711.

To e-file your California and Federal income tax returns, you need a piece of tax software that is certified for eFile by the IRS. While most in-depth tax software charges a fee, there are several free options available through the states, and simple versions are also offered free of charge by most tax software companies.

The two most popular tax software packages are H&R Block At Home, sold by the H&R Block tax preparation company, and TurboTax Federal & State, sold by the Intuit software company. Both companies produce multiple editions for simple to very complex tax returns, so be sure to carefully compare the features offered by each package.

3.3 -
Getting Your California Tax Refund

Your California Income Tax Refund Online

If your state tax witholdings are greater then the amount of income tax you owe the state of California, you will receive an income tax refund check from the government to make up the difference.

It should take one to three weeks for your refund check to be processed after your income tax return is recieved. E-filing your return and filing early can help ensure your refund check gets sent as quickly as possible.

Once you've filed your tax return, all you have to do is wait for your refund to arrive. If you want to check the status of your California tax refund, you can visit the California Franchise Tax Board Income Tax Refund page.

4 -
References

  1. Before the official 2012 California income tax rates are released, provisional 2012 tax rates are based on California's 2011 income tax brackets.
  2. The 2012 state personal income tax brackets are updated from the California Franchise Tax Board and Tax FoundationExternal Link data.
  3. California tax forms are sourced from the California Franchise Tax Board income tax forms pageExternal Link, and are updated on a yearly basis. Please make sure the California forms you are using are up-to-date.