2023 Form 540 - California Resident Income Tax Return

Steps to Determine Filing Requirement:

Step 1: Is your gross income more than the amount shown in the California Gross Income chart below depending on your filing status, age, and number of dependents? If yes, you have a filing requirement . If not, go to Step 2 .

Step 2: Is your adjusted gross income more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement . If not, go to Step 3 .

Step 3: If your income is less than the amounts on the chart, you may still have a filing requirement . See “Requirements for Children with Investment Income” and “Other Situations When You Must File .”

Do those instructions apply to you? If yes, you have a filing requirement . If not, go to Step 4 .

Step 4: Are you married/RDP filing separately with separate property income? If no, you do not have a filing requirement . If yes, prepare a tax return . If you owe tax, you have a filing requirement .