Do I need to file California return if I do not owe any CA taxes?

[goseecal]

Here are the details from form 540:

Line 13 - Federal AGI $51,630

Line 18 - Std Ded $9,074

Line 19 - Taxable Income $42,556

Line 31 - Tax $693

Line 32 - Exemption Credits $1,000

Line 97 - Tax Due $0

Thank you.

[KatrinaB48]

Yes, you are required to file a California state return even if you don't owe. The state of California requires a state tax return to be filed if the following is true:

• You are required to file a federal return
• You received income from a California source
• You have income above a certain amount (please view this link to see the income filing requirement for your residency status)

[goseecal]

Do all three conditions need to be met or any of them? Also, what is the "certain amount"?

[JohnW222]

You need to file a California return if any of those conditions apply.

The amounts referred to can be found at California’s 2019 540 Forms and Instructions Personal Income Tax Booklet.