Who is legally required to file a California state income tax return based on income and filing status?

In California, you must file a state income tax return if your income exceeds specific thresholds that depend on your filing status, age, and number of dependents. Even if your income is below the threshold, you may still need to file in certain situations. Here is how to determine if you are required to file a California tax return: Step 1: Determine Your Filing Status First, identify your correct filing status for the tax year. The five statuses are: Single, Married/Registered Domestic Partner (RDP) Filing Jointly, Married/RDP Filing Separately, Head of Household, and Qualifying Surviving Spouse/RDP. Your California filing status is typically the same as your federal filing status. Step 2: Calculate Your California Gross and Adjusted Gross Income Gather all your income documents (W-2s, 1099s, etc.) to calculate two key figures. Your California Gross Income is all income you received from all sources. Your California Adjusted Gross Income (AGI) is your gross income minus certain specific adjustments allowed by state law. Step 3: Get the Official FTB Filing Requirement Charts Go to the California Franchise Tax Board (FTB) website at ftb.ca.gov. Search for the tax form instructions for the year in question (e.g., "Form 540 instructions"). Within these instructions, you will find charts detailing the filing requirements. Step 4: Compare Your Income to the Official Thresholds Using the FTB charts, find the section for your filing status and age (under 65 or 65 or older). If either your California Gross Income or your California AGI is greater than the amount shown in the chart, you are legally required to file a return. These thresholds change annually. Important details and nuances: You must also file a California tax return, regardless of income, if you are required to pay special taxes like Alternative Minimum Tax, or if you received a notice from the FTB to file. If you can be claimed as a dependent by another taxpayer, different, lower income thresholds apply to you. Warnings and limitations: The deadline to file your state tax return is typically April 15. Even if you are not required to file, you should file a return to claim a refund if you had California income tax withheld from your pay or if you qualify for refundable tax credits like the California Earned Income Tax Credit (CalEITC). This is general information and does not constitute legal advice. For complex situations, consult with a qualified California attorney.