Form 540 2EZ is one of two California Income Tax Forms used by California full-year residents. The other California Income Form used by full-year residents is Form 540.
Use Form 540 2EZ if:
- Your filing status is single, married/RDP filing jointly, head of household, or qualifying widow(er).
- You have 0-3 dependents.
- Your taxable income is:
- $100,000 or less (single or head of household).
- $200,000 or less (married/RDP filing jointly or qualifying widow(er)).
- Your income is from:
- Wages, salaries, and tips.
- Taxable interest, dividends, and pensions.
- Capital gains from mutual funds (on Form 1099-DIV, Box 2a).
- Taxable scholarship and fellowship grants (only if reported on Form W-2).
- Unemployment.
- Paid Family Leave Insurance.
- U.S. Social Security.
- Tier 1 and tier 2 railroad retirement payments.
- No adjustments to total income.
- You only use standard deduction.
- Your payments are only California income tax withheld shown on Form(s) W-2 and 1099-R.
- Your exemptions are:
- Personal exemption
- Senior exemption
- Up to three dependent exemptions
- Your only credits are the nonrefundable renter’s credit and refundable California earned income tax credit.
Note: You cannot use Form 540 2EZ if you or your spouse can be claimed as a dependent by another taxpayer and:
- You have a dependent of your own.
- You are single and your total income is less than or equal to $13,394.
- You are married/RDP filing jointly or qualified widow(er) and your total income is less than or equal to $26,838.
- You are head of household and your total income is less than or equal to $19,038.
- You are required to use the modified standard deduction for dependents.
Otherwise, use the Form 540.
