California Income Taxes and State Tax Forms

California
"The Golden State"

Start Federal and California State Tax Returns

Start California State Tax Return Only

Where is my California State Tax Refund?

Where is my Federal Tax Refund?

How to file a California Tax Extension

How to file a California Tax Amendment

Prepare and efile Your California State Tax Return

The eFile tax software makes it easy for you to prepare and efile your California state tax return. Your basic state tax return forms will be automatically populated with the data you entered on your federal tax return. Any additional state forms will be listed for you and will be ready for you to complete and efile. You can prepare and efile your California state tax return (resident, nonresident, or part-year resident) together or separately from your federal tax return. View the federal tax return filing requirements. You can prepare and efile multiple state tax returns on efile.com for one price.

California Income Tax Filing Deadline

The regular tax deadline to file/efile a California state income tax return is April 15.

Tax Deadline Date	Type of Income Tax Return	Filing Deadline/Due Date Description
April 15, 2013	2012 California State Income Tax Return	Due date for California State Income Tax Returns-income tax filing deadline
April 15, 2013	2012 California State Tax Extension	Due date for California automatic extensions
October 15, 2013	2012 California State Tax Return	Last day to efile a 2012 California State Income Tax Return for tax extension filers and late efilers

View all state tax return filing deadlines here.

Find federal income tax return filing deadlines here.

CA State Tax Forms

All of the following California state tax forms are supported by the efile.com software:

Form/Schedule	Description	Can I efile this form?
Form 540	Resident Income Tax Return	efile It efile It efile It
Form 540NR	Nonresident or Part-Year Resident Income Tax Return
Schedule P	Alternative Minimum Tax
Schedule S	Other State Tax Credit
Form 540-ES	Estimated Tax for Individuals
Form 3503	Natural Heritage Preservation Credit
Form 3506	Child and Dependent Care Expenses Credit
Form 3507	Prison Inmate Labor Credit
Form 3582	Payment Voucher for Electronically Filed Returns
Form 3800	Tax Computation for Children with Investment Income
Form 3801	Passive Activity Loss Limitations
Form 3801AMT	Passive Activity Loss Limitations - Alternative Minimum Tax
Form 3803	Parents' Election to Report Child's Interest and Dividends
Form 3805E	Installment Sale Income
Form 3805P	Additional Taxes Attributable to IRA and Other Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and MSAs
Form 3805V	Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations-Individuals, Estates, and Trusts
Form 3805V-AMT	Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations-Individuals, Estates, and Trusts - Alternative Minimum Tax
Form 4803E	Head of Household Schedule
Form 4803E	Questionnaires
Form 5805	Underpayment of Estimated Tax by Individuals and Fiduciaries
Form 5805F	Underpayment of Estimated Tax by Farmers and Fishermen
Form 5870A	Tax on Accumulation Distribution of Trusts
Form 8886	Reportable Transaction Disclosure Statement
	Non-Refundable Renter's Credit

CA State Tax Forms that Cannot Be efiled

Form	Description
Form DE-4	California State Personal Exemption Worksheet

CA Tax Extension

Extension Form	California Extension Instructions	How to File
No Form	California grants an automatic 6-month extension of time to file a state income tax return (through October 15). You don't have to apply for the extension, and no form is required. If you owe taxes, you must still pay the amount due by April 15 or you will begin to accrue penalties and interest. If you file later than October 15, you will be penalized for failing to file as well as for failing to pay.	Work with a TaxPro goPRO

Extension Form

California Extension Instructions

How to File

No Form

California grants an automatic 6-month extension of time to file a state income tax return (through October 15). You don't have to apply for the extension, and no form is required.

If you owe taxes, you must still pay the amount due by April 15 or you will begin to accrue penalties and interest. If you file later than October 15, you will be penalized for failing to file as well as for failing to pay.

Work with a TaxPro

goPRO

Important Reminder! If you are efiling a California tax extension, you may need to efile a federal tax extension as well.

CA Tax Amendment

Amendment Form	California Amendment Instructions	How to File
Form 540X	If you have already filed or efiled your state return and you need to make corrections, you can file an amended return. To prepare an amended California tax return, fill out a Form 540X. You cannot efile a CA amendment, so complete and mail the amendment form to the address on the form.	Work with a TaxPro goPRO

Important Reminder! If you are filing a California tax amendment, you may need to file a federal tax amendment as well.

Past Year Forms: Tax Year 2011 California Tax Forms (Print, Fill Out, and Mail)
Form 540	Resident Income Tax Return	Work with a TaxPro goPRO
Form 540NR	Nonresident or Part-Year Resident Income Tax Return
Schedule S	Other State Tax Credit
Form 540-ES	Estimated Tax for Individuals
Form 3503	Natural Heritage Preservation Credit
Form 3506	Child and Dependent Care Expenses Credit
Form 3507	Prison Inmate Labor Credit
Form 3582	Payment Voucher for Electronically Filed Returns
Form 3800	Tax Computation for Children with Investment Income
Form 3801	Passive Activity Loss Limitations
Form 3801AMT	Passive Activity Loss Limitations - Alternative Minimum Tax
Form 3803	Parents' Election to Report Child's Interest and Dividends
Form 3805E	Installment Sale Income
Form 3805P	Additional Taxes Attributable to IRA and Other Qualified Retirement Plans, Annuities, Modified Endowment Contracts, and MSAs
Form 3805V	Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations-Individuals, Estates, and Trusts
Form 3805V-AMT	Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations-Individuals, Estates, and Trusts - Alternative Minimum Tax
Form 4803E	Head of Household Schedule
Form 4803E	Questionnaires
Form 5805	Underpayment of Estimated Tax by Individuals and Fiduciaries
Form 5805F	Underpayment of Estimated Tax by Farmers and Fishermen
Form 5870A	Tax on Accumulation Distribution of Trusts
Form 8886	Reportable Transaction Disclosure Statement
	Non-Refundable Renter's Credit

Where's My Refund? - Check Your California State Tax Refund Status

If you efile a California tax return, your refund will generally be processed in 7-10 days. Your refund may take 8 weeks to process if you file on paper.

Check your official CA tax refund status online.

CA efile Error Codes

View a list of all California State efile Income Tax Return Error Reject Codes.

California Tax Facts

CA Income Tax:

Individual income is taxed across several tax brackets at graduated tax rates. For single filers and married people filing separately:

1.25% for the first $7,060 of taxable income
2.25% for income between $7,061 and $16,739
4.25% for income between $16,740 and $26,419
6.25% for income between $26,420 and $36,675
8.25% for income between $36,676 and $46,349
9.55% for income of $46,350 and over

For married couples filing jointly and heads of households, the income brackets are doubled (though the tax rates stay the same).

There is an additional 1% tax (The Mental Health Services Tax) levied on taxable incomes of $1 million and above.

CA Sales Tax:

California has a state sales tax rate of 7.25% (the highest in the nation) and an additional local sales tax rate of 1%, for a total of 8.25% for most goods and services. Certain food items are nontaxable.

More information on California Sales Tax

CA Personal Property Tax:

In California, all real property is taxed based on the fair-market value, and property taxes are collected locally.

Odd Tax Fact:

A "jock tax" is a special income tax levied on traveling athletes, entertainers, and other nonresident performers who worked in the state at some point during the year. There are now "jock taxes" in more than 40 states, but the very first state to levy such a tax was California. The tax was originally levied in 1991, just in time to tax Michael Jordan's income after the Chicago Bulls beat the LA Lakers in the NBA finals.

CA State Tax Agency:

For more information, you can visit the website of The California Franchise Tax Board.