With the sixth-highest tax burden in the United States, California residents are no stranger to paying high taxes. The total state and local tax burden of California residents is 11% of their annual income. That being said, it makes California one of the highest taxpaying state in the United States.
As for the income tax brackets, it isn’t like the federal income tax brackets. There are a total of 10 tax brackets where the tax rate is 1% at the lowest and 13.3% at the highest. While the highest tax bracket applies to those who earn about more than $510,000 in the federal tax brackets, this threshold is above $1 million in California tax brackets.
Single Filers
| Income | Tax Rate |
| $0 – $8,809 | 1.00% |
| $8,809 – $20,883 | 2.00% |
| $20,883 – $32,960 | 4.00% |
| $32,960 – $45,753 | 6.00% |
| $45,753 – $57,824 | 8.00% |
| $57,824 – $295,373 | 9.30% |
| $295,373 – $354,445 | 10.30% |
| $354,445 – $590,742 | 11.30% |
| $590,742 – $999,999 | 12.30% |
| $1,000,000+ | 13.30% |
Joint Filers
| Income | Tax Rate |
| $0 – $17,618 | 1.00% |
| $17,618 – $41,766 | 2.00% |
| $41,766 – $65,920 | 4.00% |
| $65,920 – $91,506 | 6.00% |
| $91,506 – $115,648 | 8.00% |
| $115,648 – $590,746 | 9.30% |
| $590,746 – $708,890 | 10.30% |
| $708,890 – $1,181,484 | 11.30% |
| $1,181,484 – $1,999,999 | 12.30% |
| $2,000,000+ | 13.30% |
Head of Household
| Income | Tax Rate |
| $0 – $17,629 | 1.00% |
| $17,629 – $41,768 | 2.00% |
| $41,768 – $53,843 | 4.00% |
| $53,843 – $66,636 | 6.00% |
| $66,636 – $78,710 | 8.00% |
| $78,710 – $401,705 | 9.30% |
| $401,705 – $482,047 | 10.30% |
| $482,047 – $803,410 | 11.30% |
| $803,410 – $999,999 | 12.30% |
| $1,000,000+ | 13.30% |
Same as federal income tax return, the above income refers to the taxable income. Just like how you claim deductions on your federal income tax return, you will claim deductions for your state taxable income and pay taxes based on that amount. With that being said, see the common state tax deductions from here.
File California Income Tax Return
There isn’t much of a difference between Form 1040 and CA Form 540, the resident income tax return. Although you can file a paper tax return and mail it to the California Franchise Tax Board, we suggest filing taxes online.
Tax software like TurboTax have packages where you can file both federal and state income tax return. Filing a tax return electronically can even be for free if you’re eligible. Check your eligibility to file for free with TurboTax from here.
Form 540 – 540 – 540NR Mailing Address
Those who file a paper an individual return must mail it to the mailing address below.
| With Payment | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 |
| Without Payment | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 |
Form 100 – 100S – 100W – 100X – 109 – 565 – 568 Mailing Address
Those who file a paper business return must mail it to the mailing address below.
| With Payment | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 |
| Without Payment | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 |