California State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 1.00%
$8,015+ $16,030+ 2.00%
$19,001+ $38,002+ 4.00%
$29,989+ $59,978+ 6.00%
$41,629+ $83,258+ 8.00%
$52,612+ $105,224+ 9.30%
$268,750+ $537,500+ 10.30%
$322,499+ $644,998+ 11.30%
$537,498+ $1,000,000+ 12.30%
$1,000,000+ $1,074,996+ 13.30%

California doubles all bracket widths for married couples filing jointly except the $1,000,000 bracket. Additionally, taxpayers earning over $1M are subject to an additional surtax of 1%, making the effective maximum tax rate 13.3% on income over $1 million.

If you have questions, you can contact the Franchise Tax Board's tax help line at 1-800-852-5711 or the automated tax service line at 1-800-338-0505. 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.

California State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

California Standard Deduction

The California standard deduction is $3,906.00 for individuals and $7,812.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your California tax return.

California Personal Exemptions

California's personal income tax exemptions include a personal exemption of $106.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

California Dependent Deduction

California has a dependent exemption of $326.00. You may claim one dependent exemption 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).

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.

California State Income Tax Data Sheet


© 2019

Web Resources:

Franchise Tax Board Website:

California Tax Forms:

California Income Tax Information:

California Tax Refund Portal:

Important Tax Addresses:

Income Tax Returns (Payment Included)
Franchise Tax Board
PO Box 942867
Sacramento, CA 94240-0001;

Income Tax Returns (No Payment Included)
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0002;

Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0040