2012 Income Tax FAQ - 385

Read down the first column to find your filing status at the end of 2011. Read across to find your age at the end of 2011, and number of dependents you are entitled to claim for 2011. You must file a return if either your California gross income or your California adjusted gross income was more than the amount shown for your filing status, age, and number of dependents.

Even if you do not have a filing requirement based on the chart below, you should file a return in order to get a refund if California state income tax was withheld from your pay, or if you made California estimated tax payments.

On 12/31/11, my filing status was:	and on 12/31/11, my age was:	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	$15,152	$25,652	$33,527	$12,122	$22,622	$30,497
	65 or older	$20,252	$28,127	$34,427	$17,222	$25,097	$31,397
Married/RDP filing joint or Married/RDP filing separate	Under 65 (both spouses/RDPs)	$30,305	$40,805	$48,680	$24,244	$34,744	$42,619
	65 or older (one spouse/RDPs)	$35,405	$43,280	$49,580	$29,344	$37,219	$43,519
	65 or older (both spouses/RDPs)	$40,505	$48,380	$54,680	$34,444	$42,319	$48,619
Qualifying widow(er)	Under 65		$25,652	$33,527		$22,622	$30,497
	65 or older		$28,127	$34,427		$25,097	$31,397
Dependent of another person - Any filing status	Any age	More than your standard deduction

If you have a tax liability or owe any of the following taxes for 2011, you must file Form 540.

• Tax on lump-sum distribution;
• Tax on a qualified retirement plan, including an Individual Retirement Arrangement (IRA) or an Archer medical Savings Account (MSA);
• Tax for children under 14 who have investment income greater than $1,900;
• Alternative minimum tax;
• Recapture taxes;
• Deferred tax on certain installment obligations; or
• Tax on an accumulated distribution from a trust.