Seattle Minimum Wage Raise – Beginning April 1, 2015

Seattle City Council unanimously approved the adoption of a $15 per hour minimum wage. Beginning April 1, 2015, the legislation will phase-in a $15 per hour minimum wage annually over 3 to 7 years, depending on employer size.

Twenty-four percent of Seattle workers earn hourly wages of $15 per hour or less, and approximately 13.6 percent of the Seattle community lives below the federal poverty level, according to a University of Washington study. Washington State’s minimum wage is currently $9.32 per hour. Effective April 1, 2015, the minimum wage in Seattle will be $10.00 or $11.00 per hour depending on employer size. Here is a chart illustrating the subsequent annual minimum wage increase based on employer size.

Source

Signed Ordinance and the  Resolution that were approved by City Council on June 2, 2014.

 

Maryland Individual Income Tax Forms 2013

For tax year 2013, Maryland’s personal tax rates begin at 2% on the first $1000 of taxable income and increase up to a maximum of 5.75% on incomes exceeding $250,000 (or $300,000 for taxpayers filing jointly, heads of household, or qualifying widow(ers)). Nonresidents are subject to a special tax rate of 1.25%, in addition to the state income tax rate.

Maryland’s 23 counties and Baltimore City also levy a local income tax, which is collected on the resident state tax return as a convenience to local governments.

There are special tax benefits available to taxpayers 65 and older, military retirees, low income families and families paying for child care. The deadline for filing your Maryland income tax is April 15, 2014, if you are filing on a calendar year basis.

Resident Individuals Income Tax Forms
Number Title Description
502&502B Maryland Resident Income Tax Return with Form 502B Maryland long form for full- or part-year residents claiming dependents.
502 Maryland Resident Income Tax Return Maryland long form for full- or part-year residents.
502B Maryland Dependents Information Form to be used when claiming dependents.
502AC Maryland Subtraction for Contribution of Artwork Form and instructions for claiming subtraction for artwork created by qualifying persons and donated to a Maryland museum.
502AE Maryland Subtraction for Income Derived within an Arts and Entertainment District Form and instructions for claiming subtraction for income that a qualifying resident artist derives from selling an artistic work within an arts and entertainment district.
502CR Maryland Personal Income Tax Credits for Individuals and Instructions Form and instructions for individuals claiming personal income tax credits including:

  • Taxes paid to other states
  • Child and dependent care expenses
  • Long-term care insurance
  • Preservation and conservation easements
  • Neighborhood stabilization
  • IRC section 1341 repayment
  • Federal form 1041 Sch K-1 nonresident PTE tax
502D – 2013 Maryland Personal Declaration of Estimated Income Tax Form and instructions for filing and paying an estimated tax on income for tax year 2013 from which no tax is withheld, or wages from which not enough Maryland tax is withheld.
502D – 2014 Maryland Personal Declaration of Estimated Income Tax Form and instructions for filing and paying an estimated tax on income for tax year 2014 from which no tax is withheld, or wages from which not enough Maryland tax is withheld.
502E Maryland Application for Extension of Time to File Personal Income Tax Return Form and instructions for applying for a six-month income tax filing extension by April 15, 2014, (or the 15th day of the fourth month following the close of the tax year) and paying the full amount due with the application.
502INJ Injured Spouse Claim Form Form and instructions for a qualifying spouse to a file claim for a portion of a refund issued to the other spouse if any of the refund was applied to the following debts owed by the other spouse: past due state or federal taxes, past due child support or other state debt that has been referred to the Central Collection Unit.
502S Maryland Sustainable Communities Tax Credit 502S is used to calculate allowable tax credits for the rehabilitation of certified rehabilitation structures completed in the tax year which begins during the period of January 1, 2012 through December 31, 2012. Form 502S only applies to applications received by Maryland Historical Trust on or after June 1, 2010. For applications received by Maryland Historical Trust before June 1, 2010, use Form 502H.
502SU Maryland Subtractions from Income Other subtractions that you may qualify for will be reported on Form 502SU. Determine which subtractions apply to you and enter the amount for each on Form 502SU and attach to your Form 502.
502TP Computation of Tax Preference Income Modification Form and instructions for an individual or fiduciary of an estate or trust to use for reporting items of tax preference in excess of $10,000 ($20,000 for a joint return).
502UP Underpayment of Estimated Maryland Income Tax by Individuals Form and instructions for individuals who are liable for interest for untimely filing and/or underpayment of their estimated tax.
502V Use of Vehicle for Charitable Purposes Form and instructions for subtracting from the federal adjusted gross income certain unreimbursed automobile travel expenses incurred in connection with service as a volunteer for a nonprofit volunteer fire company or other qualified organization.
502X Maryland Amended Tax Form and Instructions Form and instructions to be used by resident individuals for amending any item of a Maryland return for tax year 2013.
503 Maryland Resident Income Tax Return (Short Form) Maryland short form for full year residents with incomes of less than $100,000.
588 Direct Deposit of Maryland Income Tax Refund to More Than One Account Use Form 588 if you want us to directly deposit your tax refund to either two or three of your accounts at a bank or other financial institution in the United States.
Nonresident Individuals Income Tax Forms
Number Title Description
505 Maryland Nonresident Income Tax Return Form for nonresidents to file if:

  • they are required to file a federal return based on the minimum filing requirements, and
  • they received income from sources in Maryland

Note: This form is not required for nonresidents who reside in the District of Columbia, Pennsylvania, Virginia or West Virginia and had only wages from Maryland.

505NR Nonresident Income Tax Computation Form for nonresidents to use to compute their Maryland taxable net income with subtractions for non-Maryland income, and attach to Form 505.
505SU Nonresident Subtractions Form to be used by nonresidents for any qualified Maryland subtractions.
505X Maryland Nonresident Amended Tax Return Form and instructions for nonresidents to use to complete a nonresident amended return for tax year 2013.

Note: Nonresidents who wish to amend a tax year prior to 2009 must complete Form 502X for the year to be amended.

515 Maryland Tax Return – Nonresident Local Tax Form and instructions for nonresidents employed in Maryland who reside in jurisdictions that impose a local income or earnings tax on Maryland residents.
Instruction Booklets
Booklet Title Description
Resident Maryland State and Local Tax Forms and Instructions Instructions for filing personal state and local income taxes for full- or part-year Maryland residents.
Resident Itemized Deduction Worksheet Maryland State and Local Resident Itemized Deduction Worksheet Worksheet for all resident taxpayers who itemize deductions and who had federal Adjusted Gross Income of $178,150 or more ($89,075 if Married Filing Separately). This worksheet is needed to address limitations affecting itemized deductions.
Nonresident Maryland Tax Forms for Nonresidents Instructions for filing personal income tax returns for nonresident individuals.
Nonresident Itemized Deduction Worksheet Maryland Nonresident Itemized Deduction Worksheet Worksheet for all nonresident taxpayers who itemize deductions and who had federal Adjusted Gross Income of $178,150 or more ($89,075 if Married Filing Separately). This worksheet is needed to address limitations affecting itemized deductions.

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Filing Information for Individual Income Tax

Electronic Filing (iFile)
Paper Filing
Income Tax Forms 
Power of Attorney

Maryland Assessment & Tax Calendar 2014

Source

January 1 Valuation date (Date of Finality) for real and business personal property
Deadline for filing a real property petition for review appeal form
January Business personal property returns mailed to all current businesses
Homeowners’ and Renters’ tax credit applications mailed to all current recipients and prior year applicants
February 14 Constant yield tax rates established and mailed to local governments
Mid  February Deadline for appealing reassessment notices mailed the prior December (deadline date is on the notice and depends on the actual notice mailing date)
April 15 Deadline for filing business personal property returns or 60 day extension requests
May 1 Homeowners’ tax credit applications received by this date will have credits reflected on property tax bills, if eligible.
June 15 Deadline for filing extended business personal property returns
June 30 Deadline for local governments to set property tax rates
July 1 Beginning of taxable year for property taxes
Local governments typically mail tax bills in early July
September 1 Deadline to submit Homeowners’ and Renters’ tax credit applications
Deadline to submit initial real property exemption applications for all filers other than blind persons and disabled veterans.
September 30 Deadline to pay property taxes without interest and penalty. Homeowners must pay the first installment of semiannual property taxes by this date.
Late  December Real property reassessment notices mailed to one-third of property owners in each county. Property owners have 45 days to file an appeal.
December 31 Deadline for homeowners to pay the second installment of semiannual property taxes without interest and penalty.

 

 

Maryland: Personal Property Return Extension (June 16, 2014)

f you need additional time to complete your personal property returns, you may get a 2 month filing extension provided you request the extension by April 15, 2014 . Use this system to request an extension or to confirm that you have received an extension. You may request extensions for an unlimited number of entities, however you will be asked to click on the “confirm extension” button once you have entered up to 50 entities. You may also recall last year’s confirmation number(s) and, if necessary add or remove entity IDs and then resubmit as a current year request. Once you have requested an extension using this system, the personal property return will be due no later than June 16, 2014.

Link

San Francisco 2013 Payroll Expense Tax Statement

Link to 2013 Payroll Expense Tax Statement eFiling

As required by our Payroll Expense Tax and Business Registration Ordinance all businesses with a taxable San Francisco payroll expense greater than $150,000 must file a Payroll Expense Tax Statement for their business annually by the last day of February for the prior calendar year (Jan. 1st – Dec. 31st). The Payroll Expense tax rate is 1.5% or .015. You calculate the Payroll Expense Tax by multiplying the business’ annual San Francisco payroll expense by 1.5% or .015, the Payroll Expense Tax rate.

Businesses must also renew their Business Registration for the next fiscal year (July 1st – June 30th) if they plan to conduct business during the new fiscal year. The 2014 – 2015 business registration renewal is due on May, 31, 2014.

A business is required to file if its San Francisco payroll expense was over $150,000 and it was operating for any portion of time in 2013.

  • Statements must be filed online and transmitted before midnight 02/28/2014
  • Payments must be received or postmarked on or before 02/28/2014
  • Penalties, interest, and fees will be imposed after 02/28/2014
  • The Power of Attorney Declaration as referenced in the Certification tab can be viewed at www.sftreasurer.org/businessforms
Please have the following data ready:
  • Amount of 2013 payroll expense (both globally and for San Francisco)
  • Number of taxable employees for each San Francisco location in 2013
  • Your seven (7) digit Business Account Number. Note that your Business Account Number is your Business Certificate Number with a leading zero
  • Last four (4) digits of your Federal Taxpayer Identification Number

New York State Tax Department: Quarterly interest rates for April 1, 2014 through June 30, 2014.

Quarterly interest rates applicable to overpayments (refunds) and underpayments (late payments and assessments) for April 1, 2014 through June 30, 2014.

The New York State Tax Department establishes interest rates quarterly.   Rates are only effective for the time period specified.

Period: 04/01/14 – 06/30/14 Interest rate per annum compounded daily

Commonly viewed tax types Refunds Late payments & assessments
Income 1/ 2% 7.5%
Sales and Use 2% 14.5% *
Withholding 2% 7.5%
Corporation 1/ 2% 7.5%
All other tax types Refunds Late payments & assessments
Alcoholic Beverage 2% 7.5%
Beverage Container Deposits 2% 7.5%
Boxing & Wrestling 2% 7.5%
Cigarette NA 7.5%
Diesel Motor Fuel 2% 7.5%
Estate 2% 7.5%
Fuel Use Tax ** **
Generation-Skipping Transfer 2% 7.5%
Hazardous Waste 2% 15%
Highway Use 2% 7.5%
Metropolitan Commuter Transportation Medallion Taxicab Ride 2% 7.5%
Metropolitan Commuter Transportation Mobility Tax 2% 7.5%
Mortgage Recording 2% 7.5%
Motor Fuel 2% 7.5%
Petroleum Business 2% 7.5%
Real Estate Transfer 2% 7.5%
Tobacco Products NA 7.5%
Waste Tire Fee 2% 7.5%

*  The Tax Law requires the interest rate on sales tax assessments or late payments to be set at 14.5% for this quarter. However, if the Commissioner determines that the failure to pay or the delay in payment is due to reasonable cause and not willful neglect, the Commissioner may impose interest at the corporation tax late payment and assessment rate. That rate is 7.5% for this quarter.

**  Under section 527(f) of the Tax Law, the interest rates relating to the Fuel Use tax are set pursuant to the International Fuel Tax Agreement (IFTA). For more information regarding IFTA interest rates, see http://www.iftach.org/.

1/ There are a number of state and local governmental bodies that have interest rates tied to the overpayment and underpayment rates contained in either section 697(j) (Income Tax) or section 1096(e) (Corporation Tax) of the Tax Law. For purposes of section 697(j) and section 1096(e) of the Tax Law, the overpayment rate for this period is 2%. For purposes of section 697(j) of the Tax Law, the underpayment rate for this period is 7.5%. For purposes of section 1096(e) of the Tax Law, the underpayment rate for this period is also 7.5%.

Georgia 2013 Individual Tax Return Forms and Instructions

 

2013 Individual Income Tax Forms 
Form IT- 511 Individual Income Tax Instruction Booklet IT- 511
Form 500 Individual Income Tax Return and IND-CR Individual Credit Form (Fill in on-line, print and mail) (rev. 7/13) 500
Form 500-EZ Short Individual Income Tax Return (Fill in on-line, print and mail) (rev. 7/13) 500-EZ
Form IND-CR Individual Income Tax Credit (rev. 7/13) IND-CR
Form IT-560 Individual / Fiduciary Extension Payment (Fill in on-line, print and mail) (rev. 7/13) IT-560
2013 Form 500-ES Estimated Tax for Individuals and Fiduciaries (Fill in on-line, print and mail) (rev. 9/12) 500-ES – 2013
2014 Form 500-ES Estimated Tax for Individuals and Fiduciaries (Fill in on-line, print and mail) (rev. 7/13) 500-ES – 2014
Form 525-TV Form 525-TV Payment Voucher (Fill in on-line, print and mail) (rev. 7/13) 525-TV
Form 500-NOL Application for Net Operating Loss Adjustment (other than corporations) (rev. 7/13) 500-NOL
Form 500X Amended Individual Income Tax Return (rev. 7/13) 500X
Form 2106 Employee Business Expenses (rev. 7/13) 2106
Form 4562 Depreciation and Amortization (rev. 7/13) 4562
Form 500-UET Underpayment of Estimated Tax by Individuals/ Fiduciary (rev. 10/12) 500-UET
Form GA-8453 Individual Income Tax Declaration for Electronic Filing or 2D Barcode Direct Deposit (rev. 8/13) GA-8453
Form IT-550 Claim for Refund of Georgia Income Tax Erroneously or Illegally Collected (rev. 8/13) IT-550
Form IT-303 Application for Extension of Time for Filing State Income Tax Returns (rev. 12/12) IT-303
Form GA-5347 Statement of Person Claiming Refund on Behalf of a Deceased Taxpayer (rev. 1/13) GA-5347
Form GA-9465 Installment Agreement Request Form (rev. 6/12) GA-9465
Replacement Check Request (rev. 5/12) Form IA-81
Full-year Residents
Full-year residents are taxed on all income, except tax exempt
income, regardless of the source or where derived. You are
required to file a Georgia income tax return if:
You are required to file a Federal income tax return;
You have income subject to Georgia income tax that is
not subject to Federal income tax;
Your income exceeds the standard deduction and
personal exemptions as indicated below:
Single, Head of Household or Qualifying Widow(er)
1. Under 65, not blind $5,000
2. Under 65, and blind 6,300
3. 65 or over, not blind 6,300
4. 65 or over, and blind 7,600
B. Married filing Joint
1. Both under 65, not blind $ 10,400
2. One 65 or over, not blind 11,700
3. Both under 65, both blind 13,000
4. Both under 65, one blind 11,700
5. Both 65 or over, not blind13,000
6. One 65 or over, and blind 13,000
7. One 65 or over, and both blind 14,300
8. Both 65 or over, and blind 15,600
C. Married filing Separate
1. Under 65, not blind $ 5,200
2. Under 65, and blind 6,500
3. 65 or over, not blind 6,500
4. 65 or over, and blind 7,800
These requirements apply as long as your legal residence is
Georgia, even if you are absent from or live outside the State temporarily. A credit for taxes paid to another state is allowe

New York State Individual Tax Return Forms 2013 (Residents and Non-residents)

Full-Year New York State resident forms and instructions

Income tax highlights for 2013

General changes for 2013

  • Form IT-201-V required if paying by check or money order
    All taxpayers making a payment by check or money order must now complete and submit Form IT-201-V, Payment Voucher for Income Tax Returns
  • Third-party designee
    Authorizations for a third-party designee will no longer expire. An authorization will now continue until you revoke it, which you may do at any time by contacting the Tax Department.
  • Filing information for same-sex married couples
    As a result of the Supreme Court’s decision United States v. Windsor, and IRS Revenue Ruling 2013-17, for federal tax purposes the IRS will recognize a marriage between a same-sex couple that is a legal marriage under the laws of the jurisdiction (either domestic or foreign) where the marriage was performed. See Personal income tax information for same-sex married couples.
  • Web File for free
    The Tax Department’s new Web File service may let you prepare and file your income tax return for free.
  • Federal limit on itemized deductions
    Federal itemized deductions are once again limited for taxpayers with federal adjusted gross income (AGI) that exceeds certain amounts. This limited amount is the starting point for calculating your New York itemized deduction.
  • New York itemized deduction
    The current 25% New York itemized deduction limitation for taxpayers with New York AGI over $10 million has been extended through tax year 2015.
  • Cost of living adjustment
    The New York State standard deduction and tax rate schedules have been adjusted to reflect the cost of living adjustment required under the Tax Law.
  • Sales and use tax report
    If you report $1,700 or more in sales or use tax on your income tax return, you must complete Form IT-135, Sales and Use Tax Report for Purchases of Items and Services Costing $25,000 or more.
  • Driver’s license suspension for outstanding tax liabilities
    A new provision of the law allows the New York State Department of Motor Vehicles to suspend your driver’s license if you have outstanding tax liabilities of $10,000 or more.

Changes to existing credits

New credit

New and revised income modifications

  • Addition modification for New York net operating loss (NOL) limitation
    A new addition modification replaces the previous method used to account for the New York limitation on a federal NOL deduction.
  • New York State Business Incubator and Innovation Hot Spot Support Act
    This act provides tax incentives to support the growth of companies in the early stages of development. See Form IT-223, Innovation Hot Spot Deduction, and its instructions.
  • Royalty income exclusion
    Changes have been made to the royalty and interest payment modification(s).

New voluntary contributions

  • New York State Teen Health Education Fund
    Taxpayers may donate any whole dollar amount to be used to supplement educational programs for health issues facing teens.
  • Honor and Remembrance of Veterans
    Taxpayers may donate any whole dollar amount to be used for the veterans remembrance and cemetery maintenance and operation fund.

Nonresident and part-year New York State resident forms and instructions

 

f you were a nonresident of New York State, you are subject to  New York State tax on income you received from New YorkState sources in 2013. If you were a resident of New York Statefor only part of 2013, you are subject to New York State tax on all income you received while you were a resident of the stateand on income you received from New York State sources while you were a nonresident. To compute the amount of tax due, use Form IT-203,

Nonresident and Part‑Year Resident Income TaxReturn
. You will compute a base tax as if you were a full-year
resident, then determine the percentage of your income that is
subject to New York State tax and the amount of tax apportioned
to New York State.

 

2013 California Tax Table

2013 California Tax Table

Find Your Tax:

Read down the column labeled “If Your Taxable Income Is …” to find the range that includes your taxable income from Form 540, line 19.
Read across the columns labeled “The Tax For Filing Status” until you find the tax that applies for your taxable income and filing status.

2013 California Tax Rates and Exemptions

The rate of inflation in California, for the period from July 1, 2012, through June 30, 2013, was 1.7%. The 2013 personal income tax brackets are indexed by this amount.

Corporate tax rates

Entity type Tax rate
Corporations other than banks and financials 8.84%
Banks and financials 10.84%
Alternative Minimum Tax (AMT) rate 6.65%
S corporation rate 1.5%
S corporation bank and financial rate 3.5%

Individual tax rates

  • The maximum rate for individuals is 12.3%
  • The AMT rate for individuals is 7%
  • The Mental Health Services Tax Rate is 1% for taxable income in excess of $1,000,000.

Exemption credits

Filing Status/Qualification Exemption amount
Married/Registered Domestic Partner (RDP) filing jointly or qualifying widow(er) $212
Single, married/RDP filing separately, or head of household $106
Dependent $326
Blind $106
Age 65 or older $106

Phaseout of exemption credits

Higher-income taxpayers’ exemption credits are reduced as follows:

Filing status Reduce each credit by: For each: Federal AGI exceeds:
Single $6 $2,500 $172,615
Married/RDP filing separately $6 $1,250 $172,615
Head of household $6 $2,500 $258,927
Married/RDP filing jointly $12 $2,500 $345,235
Qualifying widow(er) $12 $2,500 $345,235

When applying the phaseout amount, apply the $6/$12 amount to each exemption credit, but do not reduce the credit below zero. If a personal exemption credit is less than the phaseout amount, do not apply the excess against a dependent exemption credit.

Standard deductions

The standard deduction amounts for:

Filing status Deduction amount
Single or married/RDP filing separately $3,906
Married/RDP filing jointly, head of household, or qualifying widow(er) $7,812
The minimum standard deduction for dependents $1,000

Reduction in itemized deductions

Itemized deductions must be reduced by the lesser of 6% of the excess of the taxpayer’s federal AGI over the threshold amount or 80% of the amount of itemized deductions otherwise allowed for the taxable year.

Filing status AGI threshold
Single or married/RDP filing separately $172,615
Head of household $258,927
Married/RDP filing jointly or qualifying widow(er) $345,235

Nonrefundable Renter’s credit

This nonrefundable, non-carryover credit for renters is available for:

  • Single or married/RDP filing separately with a California AGI of $36,955 or less.
    • The credit is $60.
  • Married/RDP filing jointly, head of household, or qualifying widow(er) with a California AGI of $73,910 or less.
    • The credit is $120.

Miscellaneous credits

  • Qualified senior head of household credit
    • 2% of California taxable income
    • Maximum California AGI of $67,520
    • Maximum credit of $1,272
  • Joint custody head of household credit/dependent parent credit
    • 30% of net tax
    • Maximum credit of $416

AMT exemption

Filing status Amount
Married/RDP filing jointly or qualifying widow(er) $84,640
Single or head of household $63,481
Married/RDP filing separately, estates, or trusts $42,319

AMT exemption phaseout

Filing status Amount
Married/RDP filing jointly or qualifying widow(er) $317,401
Single or head of household $238,051
Married/RDP filing separately, estates, or trusts $158,700

FTB cost recovery fees

Fee type Fee
Bank and corporation filing enforcement fee $96
Bank and corporation collection fee $287
Personal income tax filing enforcement fee $78
Personal income tax collection fee $170

The personal income tax fees apply to individuals and partnerships, as well as limited liability companies that are classified as partnerships. The bank and corporation fees apply to banks and corporations, as well as limited liability companies that are classified as corporations. Interest does not accrue on these cost recovery fees.

2013 California Tax Rate Schedules

Schedule X — Single or married/RDP filing separately

If the taxable income is
Over But not over Tax is Of amount over
$0 $7,582 $0.00 plus 1.00% $0
$7,582 $17,976 $75.82 plus 2.00% $7,582
$17,976 $28,371 $283.70 plus 4.00% $17,976
$28,371 $39,384 $699.50 plus 6.00% $28,371
$39,384 $49,774 $1,360.28 plus 8.00% $39,384
$49,774 $254,250 $2,191.48 plus 9.30% $49,774
$254,250 $305,100 $21,207.75 plus 10.30% $254,250
$305,100 $508,500 $26,445.30 plus 11.30% $305,100
$508,500 AND OVER $49,429.50 plus 12.30% $508,500

Schedule Y — Married/RDP filing jointly, or qualifying widow(er) with dependent child

If the taxable income is
Over But not over Tax is Of amount over
$0 $15,164 $0.00 plus 1.00% $0
$15,164 $35,952 $151.64 plus 2.00% $15,164
$35,952 $56,742 $567.40 plus 4.00% $35,952
$56,742 $78,768 $1,399.00 plus 6.00% $56,742
$78,768 $99,548 $2,720.56 plus 8.00% $78,768
$99,548 $508,500 $4,382.96 plus 9.30% $99,548
$508,500 $610,200 $42,415.50 plus 10.30% $508,500
$610,200 $1,017,000 $52,890.60 plus 11.30% $610,200
$1,017,000 AND OVER $98,859.00 plus 12.30% $1,017,000

Schedule Z — Head of household

If the taxable income is
Over But not over Tax is Of amount over
$0 $15,174 $0.00 plus 1.00% $0
$15,174 $35,952 $151.74 plus 2.00% $15,174
$35,952 $46,346 $567.30 plus 4.00% $35,952
$46,346 $57,359 $983.06 plus 6.00% $46,346
$57,359 $67,751 $1,643.84 plus 8.00% $57,359
$67,751 $345,780 $2,475.20 plus 9.30% $67,751
$345,780 $414,936 $28,331.90 plus 10.30% $345,780
$414,936 $691,560 $35,454.97 plus 11.30% $414,936
$691,560 AND OVER $66,713.48 plus 12.30% $691,560

Individual Filing Requirements

If your gross income or adjusted gross income is more than the amount shown in the chart below for your filing status, age, and number of dependents, then you have a filing requirement.

Filing Status Age as of December 31, 2013* California Gross Income California Adjusted Gross Income
Dependents Dependents
0 1 2 or more 0 1 2 or more
Single or head of household Under 65 $15,702 $26,569 $34,719 $12,562 $23,429 $31,579
65 or older $21,002 $29,152 $35,672 $17,862 $26,012 $32,532
Married/RDP filing jointly or separately Under 65 (both spouses/RDPs) $31,406 $42,273 $50,423 $25,125 $35,992 $44,142
65 or older (one spouse) $36,706 $44,856 $51,376 $30,425 $38,575 $45,095
65 or older
(both spouses/RDPs)
$42,006 $50,156 $56,676 $35,725 $43,875 $50,395
Qualifying widow(er) Under 65 N/A $26,569 $34,719 N/A $23,429 $31,579
65 or older N/A $29,152 $35,672 N/A $26,012 $32,532
Dependent of another person (Any filing status) Under 65 More than your standard deduction
65 or older More than your standard deduction

* If you turn 65 on January 1, 2014, you are considered to be age 65 at the end of 2013.

Source