Your credit amount may be limited by your federal adjusted gross income.
The exemption credit amount on line 39 will be limited when the adjusted gross income on your federal tax return is more than
- $212,288 and your filing status is single or married/RDP filing separately;
- $424,581 and your filing status is married/RDP filing jointly or qualifying widow(er); or,
- $318,437 and your filing status is Head of household.
Figures are for tax year 2021.
Please see the California Form 540NR Instructions, available at Forms and Publications Search for more information.
If this AGI scenario isn’t the case with your return, please provide additional details.
