CALIFORNIA
540 2EZ
Forms & Instructions
2020
Personal Income Tax Booklet
Members of the Franchise Tax Board
Betty T. Yee, Chair
Antonio Vazquez, Member
Keely Bosler, Member
COVER GRAPHICS OMITTED FOR DOWNLOADING SPEED
Page 2 Form 540 2EZ Tax Booklet 2020
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Table of Contents
What’s New and Other Important Information for 2020 2
Qualifying to Use Form 540 2EZ 4
Steps to Determine Filing Requirements 4
Instructions for Form 540 2EZ 5
Filing Status Check List 5
Paying Your Taxes 10
Direct Deposit 10
Assembling Your Tax Return 11
Mailing Your Tax Return 11
Nonrefundable Renter’s Credit Qualification Record 12
Voluntary Contribution Fund Descriptions 13
Frequently Asked Questions 14
Additional Information 15
California Use Tax General Information 15
Instructions for Filing a 2020 Amended Return 16
Form 540 2EZ, California Resident Income Tax Return 19
Form FTB 3514, California Earned Income Tax Credit 23
Instructions for Form FTB 3514 27
California Earned Income Tax Credit Table 33
2020 California 2EZ Single Tax Table 41
2020 California 2EZ Married/RDP Filing Jointly or Qualifying
Widow(er) T
ax Table 47
2020 California 2EZ Head of Household Tax Table 58
Need Assistance? W
e’re Here to Help 63
Franchise Tax Board Privacy Notice on Collection 63
What’s New and Other Important Information for 2020
Dependent Exemption Credit with No ID – For taxable years beginning
on or after January 1, 2018, taxpayers claiming a dependent exemption
credit for a dependent who is ineligible for a Social Security Number
(SSN) and a federal Individual Taxpayer Identification Number (ITIN)
may provide alternative information to the Franchise Tax Board (FTB)
to identify the dependent. To claim the dependent exemption credit,
taxpayers complete form FTB 3568, Alternative Identifying Information
for the Dependent Exemption Credit, attach the form and required
documentation to their tax return, and write “no id” in the SSN field of
line 8, Dependents, on Form 540 2EZ, California Resident Income Tax
Return. For each dependent being claimed that does not have an SSN
and an ITIN, a form FTB 3568 must be provided along with supporting
documentation.
Taxpayers may amend their 2018 and 2019 tax returns to claim the
dependent exemption credit. For more information on how to amend
your tax returns, see “Instructions for Filing a 2020 Amended Return” on
page 16.
Expansion for Credits Eligibility – For taxable years beginning on or
after January 1, 2020, California expanded Earned Income Tax Credit
(EITC) and Young Child Tax Credit (YCTC) eligibility to allow either the
federal ITIN or SSN to be used by all eligible individuals, their spouses,
and qualifying children. If an ITIN is used, eligible individuals should
provide identifying documents upon request of the FTB. Any valid SSN
can be used, not only those that are valid for work. Additionally, upon
receiving a valid SSN, the individual should notify the FTB in the time
and manner prescribed by the FTB. The YCTC is available if the eligible
individual or spouse has a qualifying child younger than six years old.
For more information, get form FTB 3514, California Earned Income Tax
Credit, or go to ftb.ca.gov and search for eitc.
Resident State Tax Filers List – For taxable years beginning on or
after January 1, 2020, taxpayers will include on their Form 540 2EZ
the address and county of their principal residence as part of the FTB’s
annual reporting requirements to the jury commissioner. Taxpayers
that are required to provide this information include persons who are
18 years of age or older and have filed a California resident income
tax return for the preceding taxable year. The list of resident state
tax filers will be used as one of the source lists for jury selection by
the jury commissioner’s office. For more information, see specific
line instructions or California Revenue and Taxation Code (R&TC)
Sections 19548.4 and 19585.
Minimum Essential Coverage Individual Mandate – For taxable years
beginning on or after Januar
y 1, 2020, California requires residents and
their dependents to obtain and maintain minimum essential coverage
(MEC), also referred to as qualifying health care coverage. Individuals
who fail to maintain qualifying health care coverage for any month
during taxable year 2020 will be subject to a penalty unless they qualify
for an exemption.
For more information, see Specific Line Instructions for Form 540 2EZ,
line 27 or get form FTB 3853, Health Coverage Exemptions and
Individual Shared Responsibility Penalty.
Young Child Tax Credit – For taxable years beginning on or after
January 1, 2019, the refundable YCTC is available to taxpayers who
also qualify for the California EITC and who have at least one qualifying
child who is younger than six years old as of the last day of the taxable
year
. The maximum amount of credit allowable for a qualified taxpayer
is $1,000. The credit amount phases out as earned income exceeds the
“threshold amount” of $25,000, and completely phases out at $30,000.
For more information, see the instructions for line 24 of Form 540 2EZ,
and get form FTB 3514.
California Earned Income Tax Credit – For taxable years beginning on
or after Januar
y 1, 2018, the age limit for an eligible individual without a
qualifying child is revised to 18 years or older. For more information, go
to ftb.ca.gov and search for eitc, or get form FTB 3514.
For taxable years beginning on or after January 1, 2017, California
conforms to federal law to include in the definition of earned income net
earnings from self employment. If you have self-employment income,
you cannot use Form 540 2EZ. Get Form 540, California Resident
Income Tax Return at ftb.ca.gov/forms or e-file
.
Earned income thresholds have also increased. You may now qualify for
the refundable EITC if you have earned income of less than $30,001.
Real Estate Withholding Statement – Effective January 1, 2020, the
real estate withholding forms and instructions have been consolidated
into one new Form 593, Real Estate Withholding Statement. For more
information, get Form 593.
Schedule X, California Explanation of Amended Return Changes –
For
taxable years beginning on or after January 1, 2017, use Schedule X to
determine any additional amount you owe or refund due to you, and to
provide reason(s) for amending your previous filed income tax return.
For additional information, see “Instructions for Filing a 2020 Amended
Return” on page 16.
Improper Withholding on Severance Paid to Veterans – The
Combat-Injured Veterans Tax Fairness Act of 2016 gives veterans who
retired from the Armed Forces for medical reasons additional time
to claim a refund if they had taxes improperly withheld from their
severance pay. If you filed an amended return with the Internal Revenue
Service (IRS) on this issue, you have two years to file your amended
California return.
Electronic Funds Withdrawal (EFW) – Make extension payments
using tax preparation software. Check with your software provider to
determine if they support EFW for extension payments.
Payments and Credits Applied to Use Tax – For taxable years beginning
on or after January 1, 2015, if a taxpayer includes use tax on their
personal income tax return, payments and credits will be applied to use
tax first, then towards income tax, interest, and penalties. Additional
information can be found in the Form 540 2EZ instructions for line 26.
MyFTB – Make tax time less taxing! Check MyFTB for information about
your FTB-issued 1099-Gs, Report of State Income Tax Refund; 1099-
INTs, Statement of Interest Income; California wage and withholding
data; and more! Go to ftb.ca.gov and login or register for MyFTB.
Form 540 2EZ Tax Booklet 2020 Page 3
Direct Deposit Refund – You can request a direct deposit refund on your
tax return whether you e-file or file a paper return. Be sure to fill in the
routing and account numbers carefully and double-check the numbers
for accuracy.
Direct Deposit for ScholarShare 529 College Savings Plans – If you
have a ScholarShare 529 College Savings Plan account maintained
by the ScholarShare Investment Board, you may have your refund
directly deposited to your ScholarShare account. Please visit
scholarshare529.com for instructions.
Mandatory Electronic Payments – You are required to remit all your
payments electronically once you make an estimate or extension
payment exceeding $20,000 or you file an original tax return with
a total tax liability over $80,000. Once you meet this threshold, all
subsequent payments regardless of amount, tax type, or taxable year
must be remitted electronically. The first payment that would trigger the
mandatory e-pay requirement does not have to be made electronically.
Individuals who do not send the payment electronically will be subject to
a 1% noncompliance penalty.
You can request a waiver from mandatory e-pay if one or more of the
following is true:
You have not made an estimated tax or extension payment in excess
of $20,000 during the current or previous taxable year.
Your total tax liability reported for the previous taxable year did not
exceed $80,000.
The amount you paid is not representative of your total tax liability.
For more information or to obtain the waiver form, go to
ftb.ca.gov/e-pay. Electronic payments can be made using Web Pay on
the FTB’s website, EFW as part of the e-file tax return, or your credit
card.
Registered Domestic Partners (RDP) – Under California law, RDPs
must file their California income tax return using either the married/RDP
filing jointly or married/RDP filing separately filing status. RDPs have the
same legal benefits, protections, and responsibilities as married couples
unless otherwise specified.
If you entered into a same-sex legal union in another state, other than
a marriage, and that union has been determined to be substantially
equivalent to a California registered domestic partnership, you
are required to file a California income tax return using either the
married/RDP filing jointly or married/RDP filing separately filing status.
For purposes of California income tax, references to a spouse,
husband, or wife also refer to an RDP, unless otherwise specified.
When we use the initials RDP they refer to both a California registered
domestic “partner” and a California registered domestic “partnership,”
as applicable. For more information on RDPs, get FTB Pub. 737, Tax
Information for Registered Domestic Partners.
Head of Household – California requires taxpayers who use head of
household (HOH) filing status to file form FTB 3532, Head of Household
Filing Status Schedule, to report how the HOH filing status was
determined.
If you do not attach a completed form FTB 3532 to your tax return, we
will deny your HOH filing status. For more information about the HOH
filing requirements, go to ftb.ca.gov and search for hoh. To get form
FTB 3532, see “Automated Phone Service” or go to ftb.ca.gov/forms
.
Page 4 Form 540 2EZ Tax Booklet 2020
Qualifying to Use Form 540 2EZ
Check the table below to make sure you qualify to use Form 540 2EZ.
General California resident entire year Not blind
Filing Status Single
Married/RDP filing jointly
Head of household
Qualifying widow(er)
You May Be claimed as a dependent by another taxpayer (see Note below)
Be 65 or older and claim the senior exemption. If your (or your spouse’s/RDP’s) 65th birthday is on January 1, 2021, you are
considered to be age 65 on December 31, 2020.
Dependents 0 – 3 allowed
Types of Income Wages, salaries, and tips
Taxable scholarship and fellowship compensation grants
(only if reported on federal Form W-2)
Capital gains from mutual funds (reported on federal Form 1099-DIV, box 2a only)
Interest and Dividends
Pension
Unemployment
Paid Family Leave
U.S. Social Security
Tier 1 and Tier 2 Railroad Retirement
Total Income $100,000 or less (single or head of household)
$200,000 or less (married/RDP filing jointly or qualifying widow[er])
Total income includes wages, salaries, tips, taxable scholarship or fellowship grants, interest, dividends, pensions,
and capital gains from mutual funds.
Adjustments to
Income
No adjustments to total income, such as student loan interest deduction, IRA deduction, etc.
Deduction
Standard deduction only. If you use the modified standard deduction for dependents, see Note below.
Payments Only withholding shown on federal Form(s) W-2 and 1099-R
Exemptions Personal exemption (see Note below)
Up to three dependent exemptions
Senior exemption
Credits Nonrefundable Renter’s Credit
Refundable California Earned Income Tax Credit
Refundable Young Child Tax Credit
Note: You cannot use Form 540 2EZ if you can be claimed as a dependent and any of the following are true:
You have a dependent of your own.
You are single and your total income is less than or equal to $15,251.
You are married/RDP filing jointly or a qualifying widow(er) and your total income is less than or equal to $30,552.
You are head of household and your total income is less than or equal to $21,652.
You are required to use a modified standard deduction for dependents. See Frequently Asked Questions, question 1, Do I have to file?
If you do not qualify, go to ftb.ca.gov for information about CalFile and e-le or download and print Form 540 at ftb.ca.gov/forms
.
If you are a nonresident or part-year resident, get Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. See “Automated Phone
Service”, or go to ftb.ca.gov/forms
.
Steps to Determine Filing Requirements
Step 1: Is your gross income (all income you received in the form of money, goods, property, and services from all sources that are not exempt from
tax) more than the amount shown in the California Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a
filing requirement. If no, go to Step 2.
Step 2: Is your adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments)
more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of depe
ndents? If yes, you
have a filing requirement. If no, you do not have a filing requirement. If you do not have a filing requirement, you must file a tax return to claim your
withholding. You may be eligible for the federal Earned Income Tax Credit; see page 63 for more information.
On 12/31/20,
my filing status was:
and on 12/31/20,
my age was:
(If your 65th birthday is on January 1,
2021, you are considered to be age 65 on
December 31, 2020.)
California Gross Income California Adjusted Gross Income
Dependents Dependents
0 1
2
or more 0 1
2
or more
Single or Head of Household
(Get FTB Pub. 1540, California Head of
Household Filing Status.)
Under 65 18,496 31,263 40,838 14,797 27,564 37,139
65 or older
24,696 34,271 41,931 20,997 30,572 38,232
Married/RDP filing jointly
(The income of both spouses/RDPs must
be combined.)
Under 65 (both spouses/RDPs) 36,996 49,763 59,338 29,599 42,366 51,941
65 or older (one spouse/RDP)
43,196 52,771 60,431 35,799 45,374 53,034
65 or older (both spouses/RDPs)
49,396 58,971 66,631 41,999 51,574 59,234
Qualifying widow(er) Under 65 31,263 40,838 27,564 37,139
65 or older
34,271 41,931 30,572 38,232
Dependent of another person –
Any filing status
Any age More than your standard deduction, see Frequently Asked Questions,
question1.
Form 540 2EZ Tax Booklet 2020 Page 5
2020 Instructions for Form 540 2EZ
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and the California Revenue and Taxation Code (R&TC).
Things you need to know before you complete
Form 540 2EZ
Determine if you qualify to use Form 540 2EZ. See “Qualifying to Use
Form 540 2EZ” on page 4.
You cannot use Form 540 2EZ if:
# You file a joint tax return and either spouse/RDP was a nonresident in
2020. Use Form 540NR, California Nonresident or Part-Year Resident
Income Tax Return. This form is available online at ftb.ca.gov/forms
or file online using e-le.
# You are married/RDP and file a separate tax return. Get Form 540
online at ftb.ca.gov/forms or file online through CalFile or e-le.
# You have income from a source outside of California.
# You have income from a source not listed on this form.
# You made estimate payments or have an estimated tax payment
transfer from 2019.
# You have real estate or other withholding from Form 592-B, Resident
and Nonresident Withholding Tax Statement, or Form593, Real
Estate Withholding Statement.
Note: The lines on Form 540 2EZ are numbered with gaps in the line
number sequence. For example, lines 14 through 15 do not appear on
Form 540 2EZ, so the line number that follows line 13 on Form 540 2EZ
is line 16.
If you need to amend your California resident income tax return,
complete an amended Form 540 2EZ and check the box at the top
of Form 540 2EZ indicating AMENDED return. Attach Schedule X,
California Explanation of Amended Return Changes, to the amended
Form5402EZ. For specific instructions, see “Instructions for Filing a
2020 Amended Return” on page16.
Social security benefits may be taxable for federal tax purposes but are
not taxable for California tax purposes.
Specic Line Instructions
Name(s) and Address
Print your first name, middle initial, last name, and address in the
spacesprovided at the top of the form.
Sufx
Use the Suffix field for generational name suffixes such as “SR”, “JR”,
“III”, “IV”. Do not enter academic, professional, or honorary suffixes.
Additional Information
Use the Additional Information field for “In-Care-Of” name and other
supplemental address information only.
Foreign Address
If you have a foreign address, follow the country’s practice for entering
the city, county, province, state, country, and postal code, as applicable,
in the appropriate boxes. Do not abbreviate the country name.
Social Security Number (SSN) or Individual Taxpayer
IdenticationNumber (ITIN)
Enter your SSN or ITIN in the spaces provided. If you file a joint tax
return, enter the SSN or ITIN in the same order as the names.
If you do not have an SSN because you are a nonresident or a resident
alien for federal tax purposes, and the Internal Revenue Service (IRS)
issued you an ITIN, enter the ITIN in the space provided for the SSN.
An ITIN is a tax processing number issued by the IRS to foreign
nationals and others who have a federal tax filing requirement and do
not qualify for an SSN. The ITIN is a nine-digit number that always starts
with the number 9.
Date of Birth (DOB)
Enter your DOB (mm/dd/yyyy) in the spaces provided. If your filing
status is married/RDP filing jointly or married/RDP filing separately,
enter the DOBs in the same order as the names.
Prior Name
If you filed your 2019 tax return under a different last name, write the
last name only from the 2019 tax return.
Principal Residence
Only complete this section if you are 18 or older and you have filed a
California resident income tax return in the prior year.
# County – Enter the county where you have your principal/physical
residence on the date that you file your Form 540 2EZ. If you reside
in a foreign country at the time of filing, leave the county field blank.
# If your principal/physical residence address at the time of filing is the
same as the address you provided at the top of this form, check the
box provided on this line.
# If your principal/physical residence address at the time of filing is
different from the address at the top of this form, provide the address
of your principal/physical residence in the spaces provided.
# If you reside in a foreign countr
y at the time of filing, enter the city,
province or state, and country in the city field. Follow the country’s
practice for entering the postal code. Do not abbreviate the country
name.
If you are under 18 years old or have not filed a California resident
income tax return in the prior year, then leave the county and
principal/physical address fields blank.
Line 1 through Line 5 – Filing Status
Check the box on Form 540 2EZ for the filing status that applies to you.
If your California filing status is different from your federal filing status,
check the box above the filing status.
Filing Status Checklist
Choose only one filing status. Your filing status for California must be
the same as the filing status you used on your federal income tax return.
Exception:
Registered domestic partners (RDP) who file single for federal must file
married/RDP filing jointly or married/RDP filing separately for California.
If you are an RDP and file head of household for federal, you may file
head of household for California only if you meet the requirements
to be considered unmarried or considered not in a registered
domesticpartnership.
Single
You are single if any of the following was true on December 31, 2020:
# You were not married or in an RDP.
# You received a final decree of divorce or legal separation, or your
RDP was terminated.
# You were widowed before January 1, 2020, and did not remarry or
enter into another RDP in 2020 (see Qualifying Widow[er]).
Married/RDP Filing Jointly
You may file married/RDP filing jointly if any of the following is true:
# You were married/RDP as of December 31, 2020, even if you did not
live with your spouse/RDP at the end of 2020.
# Your spouse/RDP died in 2020 and you did not remarry or enter into
another RDP in 2020.
# Your spouse/RDP died in 2021 before the 2020 tax return was filed.
A married couple or RDPs may file a joint return even if only one had
income or if they did not live together all year. However, both must sign
the tax return.
Head of Household
For the specific requirements that must be met to qualify for head of
household filing status, get FTB Pub. 1540, California Head of Household
Filing Status. In general, head of household filing status is for unmarried
individuals and certain married individuals or RDPs living apart who
provide a home for a specified relative. You may be entitled to use head
of household filing status if all of the following apply:
# You were unmarried and not in an RDP, or you met the requirements
to be considered unmarried or considered not in an RDP on
December 31, 2020.
Page 6 Form 540 2EZ Tax Booklet 2020
Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
# You paid more than one-half the cost of keeping up your home for
the year in 2020.
# For more than half the year, your home was the main home for you
and one of the specified relatives who by law can qualify you for head
of household filing status.
# The relative who lived with you met the requirements to be a
qualifying child or qualifying relative.
# Y
ou were not a nonresident alien at any time during the year.
For a child to qualify as your foster child for head of household
purposes, the child must be placed with you by an authorized placement
agency or by order of a court.
California requires taxpayers who use head of household filing status
to file form FTB 3532, Head of Household Filing Status Schedule, to
report how the head of household (HOH) filing status was determined.
To get form FTB 3532, see “Automated Phone Service” or go to
ftb.ca.gov/forms.
Qualifying Widow(er)
You are a qualifying widow(er) if all of the items below apply:
# Your spouse/RDP died in 2018 or 2019, and you did not remarry or
enter into another RDP in 2020.
# You have a child, stepchild, or adopted child (not a foster child)
whom you can claim as a dependent or could claim as a dependent
except that, for 2020:
= The child had gross income of $4,300 or more;
=
The child filed a joint return, or
= You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent, enter the child’s name in
the entry space under the “Qualifying widow(er)” filing status.
# This child lived in your home for all of 2020. Temporary absences,
such as for school, vacation, or medical care, count as time lived in
the home.
# You paid over half the cost of keeping up your home for this child.
# You could have filed a joint tax return with your spouse/RDP the year
he or she died, even if you actually did not do so.
Enter the year of your spouse’s/RDP’s death on your tax return.
Line 6 – Can you be claimed as a dependent?
If someone else can claim you (or your spouse/RDP) as a dependent on
his or her tax return, even if they choose not to, and your total income is
less than or equal to the following amounts based on your filing status
or you have a dependent, you cannot use Form 540 2EZ. Get Form 540
online at ftb.ca.gov/forms or file online through CalFile or e-le.
Single $15,251
Married/RDP filing jointly or Qualifying widow(er) $30,552
Head of Household $21,652
Note: You cannot use Form 540 2EZ if your total wages are less than the
following amounts based on your filing status:
Single
..............................................$4,251
Married/RDP filing jointly, head of household,
or qualifying widow(er)
.................................$8,852
If you can be claimed as a dependent and can use Form 540 2EZ, check
the box on line 6 and follow the instructions on line 17.
Line 7 – Senior
If you (or if married/RDP, your spouse/RDP) are 65 or older, enter 1; if
both are 65 or older, enter 2.
If your (or if married/RDP, your spouse’s/RDP’s) 65th birthday
is January 1, 2021, you are considered to be age 65 on
December31,2020.
Line 8 – Dependents
You must enter the first name, last name, SSN, and relationship of each
of the dependents you are allowed to claim. If your dependent child was
born and died in 2020 and you do not have an SSN for the child, enter
“Died” in the SSN field and include a copy of the child’s birth certificate,
death certificate, or hospital records. The document must show the child
was born alive. If you claim more than three dependents get Form 540
online at ftb.ca.gov/forms or file online through CalFile or e-le.
For taxable years beginning on or after January 1, 2018, taxpayers
claiming a dependent exemption credit for a dependent who is ineligible
for an SSN and a federal ITIN may provide alternative information to the
Franchise Tax Board (FTB) to identify the dependent.
To claim the dependent exemption credit, taxpayers complete form
FTB3568, Alternative Identifying Information for the Dependent
Exemption Credit, attach the form and required documentation to their
tax return, and write “no id” in the SSN field of line 8, Dependents, on
Form5402EZ. For each dependent being claimed that does not have
an SSN and an ITIN, a form FTB 3568 must be provided along with
supporting documentation.
Taxpayers may amend their 2018 and 2019 tax returns to claim
the dependent exemption credit. These taxpayers should complete
an amended Form 540 2EZ, write “no id” in the SSN field on the
Dependents line, and attach Schedule X. To complete Schedule X,
check box m for “Other” on Part II, line 1, and write the explanation
“Claim dependent exemption credit with no id and form FTB 3568 is
attached” on Part II, line 2. Make sure to attach form FTB 3568 and the
required supporting documents in addition to the amended tax return
and Schedule X. If taxpayers do not claim the dependent exemption
credit on their original 2020 tax return, they may amend their 2020 tax
return following the same procedure as for 2018 and 2019 amended tax
returns.
Do you have Child and Dependent Care Expenses? If so, you may
qualify for a credit. For more information, get form FTB 3506, Child and
Dependent Care Expenses Credit. The easiest way to claim the credit is
to CalFile or e-le. This credit may not be claimed on Form 540 2EZ.
Line 9 – Total Wages
Enter the amount from federal Form W-2, box 16. If you have more than
one federal Form W-2, add all amounts shown in box 16.
Generally, federal Form W-2, box 1 and box 16 should contain the same
amounts. If they are different because you had income from a sour
ce
outside California, you cannot file Form 540 2EZ. Get Form 540 or
Form540NR at ftb.ca.gov/forms or file online through CalFile or e-le.
Line 10 – Total Interest Income
Enter interest income shown on federal Form 1099-INT, Interest Income,
box 1.
Tip
Do not include amounts shown on federal Form 1099-INT,
box3, Interest on U.S. Savings Bonds and Treasury
Obligations. This interest is not taxed by California.
Line 11 – Total Dividend Income
Generally, the amount of dividend income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of dividend income, if you
received it from any of the following sources:
# Exempt interest dividends from mutual funds.
# Non-cash patronage dividends from farmers’ cooperatives or
mutualassociations.
# Federal exempt interest dividends from other states or their
municipal obligations and/or from mutual funds.
# Controlled foreign corporation dividends in the year distributed.
# Regulated investment company capital gains in the yeardistributed.
# Distributions of pre-1987 earnings from an S corporation.
If you have a federal/state difference in the taxable amount of
dividend income, you cannot le Form 540 2EZ.
Get Form 540 at
ftb.ca.gov/forms or file online through CalFile or e-le.
Form 540 2EZ Tax Booklet 2020 Page 7
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ
Line 12 – Total Pension Income
Generally, the amount of pension income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of pension income, if you
received it from any of the following sources:
# Tier 2 railroad retirement benefits.
# Partially taxable distributions from a pension plan.
# Retirement annuity between July 1, 1986, and January 1, 1987, and
elected to use the three-year rule for California purposes and annuity
rules for federal purposes.
For information regarding the federal Pension Protection Act of 2006,
go to ftb.ca.gov and search for conformity. If you have a federal/state
difference in the taxable amount of pension income, you cannot le
Form 540 2EZ. Get Form 540 at ftb.ca.gov/forms or e-le.
Line 13 – Total Capital Gain Distributions from
MutualFunds
Generally, the amount of capital gains taxable by California is the same
as the amount taxable under federal law. If you received capital gain
distributions from a mutual fund, report them on line 13, if both of the
following apply:
# You received federal Form 1099-DIV with an amount in box 2a.
# The federal Form 1099-DIV does not have amounts in box 2b, 2c,
or 2d.
If you have other capital gains, you cannot use Form 540 2EZ. Get
Form 540 at ftb.ca.gov/forms or e-le.
Line 17 – Tax
The standard deduction and personal exemption credit are built into the
2EZ Tables and not reported on the tax return.
If you did not check the box on line 6 follow the
instructionsbelow.
Use the California 2EZ Table for your filing status to complete line 17.
The 2EZ Tables in this booklet give you credit for the standard deduction
for your filing status, your personal exemption credit, and dependent
exemption credits. There are three different tables. Make sure you use
the right one. If your filing status is:
Single Go to page 41
Married/RDP filing jointly or Qualifying widow(er) Go to page 47
Head of Household Go to page 58
If you checked the box on line 6, complete the Dependent Tax
Worksheet below.
Dependent Tax Worksheet
1. Using the amount from Form 540 2EZ, line 16, and
your filing status, enter the tax from the 2EZ Table:
If your filing status is:
Single, go to page 41.
Married/RDP filing jointly or Qualifying
widow(er), go to page 47.
. . . . . . . . 1
Head of household, go to page 58
2.
If single or head of household, enter $124
If married/RDP and both spouses/RDPs
can be claimed as a dependent by
another taxpayer, enter $248 . . . . . . . .
2
If married/RDP and only one spouse/RDP
can be claimed, enter
$124
If qualifying widow(er), enter $248
3. Add line 1 and line 2. Enter here and include
on Form 540 2EZ, line 17
........................3
Line 18 – Senior Exemption
If you entered 1 in the box on line 7, enter $124. If you entered 2 in the
box on line 7, enter $248.
You cannot claim this exemption credit if someone else can claim you as
a dependent on their tax return.
Line 19 – Nonrefundable Renter’s Credit
If you were a resident of California and paid rent on property in California
which was your principal residence, you may qualify for a credit that you
can use to reduce your tax. Answer the questions on page 12 to see if
you qualify.
Line 22 – Total Tax Withheld
Enter the amount from federal Form(s) W-2, box 17, or federal
Form1099-R, box 14. If you have more than one federal Form W-2,
add all amounts shown in box 17. If you have more than one federal
Form 1099-R, add all amounts shown in box 14. The FTB verifies
all withholding claimed from federal Forms W-2 or 1099-R with the
Employment Development Department (EDD).
Line 23 – Earned Income Tax Credit (EITC)
Enter your Earned Income Tax Credit from form FTB 3514, California
Earned Income Tax Credit, line 20.
Line 24 - Young Child Tax Credit (YCTC)
Enter your YCTC from form FTB 3514, line 28.
Use Tax
Line 26 – Use Tax
You are required to enter a number on this line. If the amount due is
zero, you must check the applicable box to indicate that you either owe
no use tax, or you paid your use tax obligation directly to the California
Department of Tax and Fee Administration.
You may owe use tax if you make purchases from out-of-state retailers
(for example, purchases made by telephone, online, by mail, or in
person) where California sales or use tax was not paid and you use
those items in California.
If you have questions about whether a purchase is taxable, go to the
California Department of Tax and Fee Administration’s website at
cdtfa.ca.gov, or call its Customer Service Center at 1.800.400.7115
(CRS:711) (for hearing and speech disabilities).
Some taxpayers are required to report business purchases subject
to use tax directly to the California Department of Tax and Fee
Administration. However, they may report certain personal purchases
subject to use tax on the FTB income tax return.
You may not report business purchases subject to use tax on your
income tax return if you:
# Have or are required to hold a California seller’s permit.
# Receive $100,000 or more per year in gross receipts from business
operations.
# Are otherwise registered or required to be registered with the
California Department of Tax and Fee Administration to report use
tax.
Note: You may not report use tax on your income tax return for certain
types of transactions. These types of transactions are described in detail
below in the instructions.
The Use Tax Worksheet and Estimated Use Tax Lookup Table will help
you determine how much use tax to report. If you owe use tax but you
do not report it on your income tax return, you must report and pay
the tax to the California Department of Tax and Fee Administration.
For information on how to report use tax directly to the California
Department of Tax and Fee Administration, go to their website at
cdtfa.ca.gov and type “Find Information About Use Tax” in the search
bar.
}
}
- -
- -
Page 8
.
Form 540 2EZ Tax Booklet 2020
Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
Failure to report and pay timely may result in the assessment of interest,
penalties, and fees.
See page 15 for a general explanation of California use tax.
Use Tax Worksheet
You must use the Use Tax Worksheet to calculate your use tax liability, if
any of these apply:
# You prefer to calculate the amount of use tax due based upon
your actual purchases subject to use tax, rather than based on an
estimate.
# You owe use tax on any item purchased for use in a trade or business
and you are not registered or required to be registered with the
California Department of Tax and Fee Administration to report sales
or use tax.
# You owe use tax on purchases of individual items with a purchase
price of $1,000 or more each.
Example 1: You purchased a television for $2,000 from an out-of-state
retailer that did not collect tax. You must use the Use Tax Worksheet to
calculate the tax due on the price of the television, since the price of the
television is $1,000 or more.
Example 2: You purchased a computer monitor for $300, a rare coin
for $500, and designer clothing for $250 from out-of-state retailers that
did not collect tax. Although the total price of all the items is $1,050, the
price of each item is less than $1,000. Since none of these individual
items are $1,000 or more, you are not required to use the Use Tax
Worksheet and may choose to use the Estimated Use Tax Lookup Table.
If you have a combination of individual non-business items purchased
for $1,000 or more each, and/or items purchased for use in a trade or
business in addition to individual, non-business items purchased for
less than $1,000, you may either:
# Use the Use Tax Worksheet to compute use tax due on all purchases,
or
# Use the Use Tax Worksheet to compute use tax due on all individual
items purchased for $1,000 or more plus all items pur
chased for use
in a trade or business.
# Use the Estimated Use Tax Lookup Table to estimate the use tax due
on individual, non-business items purchased for less than $1,000,
then add the amounts and report the total use tax on Line 26.
Example 3: The total price of the items you purchased from out-of-state
retailers that did not collect use tax is $2,300, which includes a $1,000
television, a $900 painting, and a $400 table for your living room.
# You may choose to calculate the use tax due on the total price of
$2,300 using the Use Tax Worksheet, or
# You may choose to calculate the use tax due on the $1,000 price of
the television using the Use Tax Worksheet and estimate your use
tax liability for the painting and table by using the Estimated Use Tax
Lookup Table, then add the amounts and report the total use tax on
Line 26.
Use Tax Worksheet (See instructions below)
Use whole dollars only.
1.
Enter purchases from out-of-state sellers made
without payment of California sales/use tax.
If you choose to estimate the use tax due on
individual, non-business items purchased for
less than $1,000 each, only enter purchases of
items with a purchase price of $1,000 or more
plus items purchased for use in a trade or
business not registered with the California
Department of Tax and Fee Administration
$
...... .00
2.
Enter the applicable sales and use tax rate. ......
3.
Multiply Line 1 by the tax rate on Line 2.
Enter result here
$ ........................... .00
4.
If you choose to estimate the use tax due on
individual, non-business items purchased for
less than $1,000 each, enter the use tax amount due
from the Estimated Use Tax Lookup Table. If all of
your purchases are included in Line 1, enter 0
$
.
.. .00
5.
Add Lines 3 and 4. This is your total use tax
$ ..... .00
6.
Enter any sales or use tax you paid to another state
for purchases included on Line 1. See worksheet
instructions below
$ ......................... .00
7.
Subtract Line 6 from Line 5. This is the total use
tax due. Enter the amount due on Line 26. If the
amount is less than zero, enter 0
$
............. .00
Worksheet, Line 1, Purchases Subject to Use Tax
Report purchases of items that would have been subject to sales tax
if purchased from a California retailer unless your receipt shows that
California tax was paid directly to the retailer. For example, generally, you
would include purchases of clothing, but not exempt purchases of food
products or prescription medicine. For more information on nontaxable
and exempt purchases, you may visit the California Department of Tax
and Fee Administration’s website at cdtfa.ca.gov.
# Include handling charges.
# Do not include any other state’s sales or use tax paid on the purchases.
# Enter only purchases made during the year that corresponds with the
tax return you are filing.
# If you traveled to a foreign country and hand-carried items back
to California, generally use tax is due on the purchase price of the
goods you listed on your U.S. Customs Declaration less an $800 per
person exemption. For the hand carried items, you should report the
amount of purchases in excess of the $800 per-person exemption.
This $800 exemption does not apply to goods sent or shipped
to California by mail or other common carrier. For goods sent or
shipped, you should report the entire amount of the purchases.
# If your filing status is “married/RDP filing separately,” you may elect
to report one-half of the use tax due or the entire amount on your
income tax return. If you elect to report one-half, your spouse/RDP
may report the remaining half on his or her income tax return or on
the individual use tax return available from the California Department
of Tax and Fee Administration.
Note: You cannot report the following types of purchases on your
income tax return.
# Vehicles, vessels, and trailers that must be registered with the
Department of Motor Vehicles.
# Mobile homes or commercial coaches that must be registered
annually as required by the Health and Safety Code.
# Vessels documented with the U.S. Coast Guard.
# Aircraft.
# Rental receipts from leasing machinery, equipment, vehicles, and
other tangible personal property to your customers.
Form 540 2EZ Tax Booklet 2020 Page 9
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ
# Cigarettes and tobacco products when the purchaser is registered
with the California Department of Tax and Fee Administration as a
cigarette and/or tobacco products consumer.
Worksheet, Line 2, Sales and Use Tax Rate
Enter the sales and use tax rate applicable to the place in California
where the property was used, stored, consumed, or given away. To find
your sales and use tax rate, please go to the California Department of
Tax and Fee Administration’s website at cdtfa.ca.gov and type “City and
County Sales and Use Tax Rates” in the search bar. You may also call
their Customer Service Center at 800.400.7115 (CRS:711) (for hearing
and speech disabilities).
Worksheet, Line 6, Credit for Tax Paid to Another State
This is a credit for tax paid to other states on purchases reported on
Line 1. You cannot claim a credit for more than the amount of use tax
that is imposed on your use of property in this state. For example, if you
paid $8.00 sales tax to another state for a purchase, and would have
paid $6.00 in California, you can claim a credit of only $6.00 for that
purchase.
Estimated Use Tax Lookup Table
You may use the Estimated Use Tax Lookup Table to estimate and report
the use tax due on individual non-business items you purchased for
less than $1,000 each. This option is only available if you are permitted
to report use tax on your income tax return and you are not required
to use the Use Tax Worksheet to calculate the use tax owed on all your
purchases. Simply include the use tax liability that corresponds to your
California Adjusted Gross Income (found on Line 16) and enter it on
Line26. You will not be assessed additional use tax on the individual
non business items you purchased for less than $1,000 each.
You may not use the Estimated Use Tax Lookup Table to estimate and
report the use tax due on purchases of items for use in your business
or on purchases of individual non-business items you purchased for
$1,000 or more each. See the instructions for the Use Tax Worksheet if
you have a combination of purchases of individual non-business items
for less than $1,000 each and purchases of individual non-business
items for $1,000 or more.
Adjusted Gross Income (AGI) Range Use Tax Liability
Less Than $10,000 $0
$10,000 to $19,999 $1
$20,000 to $29,999 $2
$30,000 to $39,999
$3
$40,000 to $49,999
$4
$50,000 to $59,999
$4
$60,000 to $69,999
$5
$70,000 to $79,999
$6
$80,000 to $89,999
$7
$90,000 to $99,999
$8
$100,000 to $124,999
$9
$125,000 to $149,999
$11
$150,000 to $174,999
$13
$175,000 to $199,999
$15
More than $199,999 – Multiply AGI by 0.008% (x 0.00008)
Enter your use tax liability on Line 4 of the worksheet, or if you are not required to
use the worksheet, enter the amount on Line 26 of your income tax return.
ISR Penalty
Line 27 – Individual Shared Responsibility (ISR)
Penalty
Enter your Individual Shared Responsibility Penalty from form FTB3853,
Health Coverage Exemptions and Individual Shared Responsibility
Penalty, Part IV, line 1.
If you, your spouse/RPD (if filing a joint return), and anyone you can or
do claim as a dependent had minimum essential coverage (also referred
to as qualifying health care coverage) that covered all of 2020 tax
year, check the “Full-year health care coverage” box on Form 540 2EZ,
line27. If you check the box on Form 540 2EZ, line 27, you do not owe
the individual shared responsibility penalty and do not need to file form
FTB3853. For more information, get form FTB 3853.
Overpaid Tax/Tax Due
Line 32 – Overpaid Tax
If the amount on line 30 is more than the amount on line 21, your
payments and credits are more than your tax. Subtract the amount on
line 21 from line 30. Enter the result on line 32.
Refund Intercept – FTB administers the Interagency Intercept Collection
(IIC) program on behalf of the State Controller’s Office. The IIC program
intercepts (offsets) refunds when individuals and business entities owe
delinquent debts to government agencies including the IRS and California
colleges. All refunds are subject to interception. FTB only intercepts the
amount owed.
Refunds from joint tax returns may be applied to the debts of the
taxpayer or spouse/RDP. After all tax liabilities are paid, any remaining
credit will be applied to requested voluntary contributions, if any, and the
remainder will be refunded.
If the debt was previously paid to the requestor and FTB also intercepted
the refund, any overpayment will be refunded by the agency that received
the funds.
For more information, go to ftb.ca.gov and search for interagency
intercept collection.
Line 33 – Tax Due
If the amount on line 30 is less than the amount on line 21, subtract
the amount on line 30 from the amount on line 21. Enter the result on
line 33. Your tax is more than your credits and withholdings.
Increasing your withholding could eliminate the need to make a large
payment with your tax return. T
o increase your withholding, complete
EDD Form DE 4, Employee’s Withholding Allowance Certificate, and give
it to your employer’s appropriate payroll staff. You can get this form from
your employer or by calling the EDD at 888.745.3886. You can download
the DE 4 at edd.ca.gov or go to ftb.ca.gov and search for de 4. If you
did not pay enough through withholding, you may have an underpayment
penalty. The FTB will figure the underpayment penalty for you.
Contributions
You can make voluntary contributions to the funds listed on
Form5402EZ, Side 3. See “Voluntary Contribution Fund Descriptions”
for more information.
You may also contribute any amount to the State Parks Protection
Fund/Parks Pass Purchase. To receive a single annual park pass, your
contribution must equal or exceed $195. When applicable, FTB will
forward your name and address from your tax return to the Department
of Parks and Recreation (DPR) who will issue a single Vehicle Day
Use Annual Pass to you. Only one pass will be provided per tax return.
You may contact DPR directly to purchase additional passes. If there
is an error on your tax return in the computation of total contributions
or if we disallow the contribution you requested because there is no
credit available for the tax year, your name and address will not be
forwarded to DPR. Any contribution less than $195 will be treated as a
voluntary contribution and may be deducted as a charitable contribution.
For more information, go to parks.ca.gov/annualpass/ or email
info@parks.ca.gov.
Line 34 – Total Contributions
Add code 400 through code 444. Enter the result on line 34.
Page 10 Form 540 2EZ Tax Booklet 2020
Instructions: Form 540 2EZ CalFile – California’s free, fast, easy, and secure e-file option
Line 35 – Amount You Owe
If you do not have an amount on line 32, add the amount on line 29,
line 31, line 33, and line 34. Enter the result on line 35.
If you have an amount on line 32 and the amount on line 34 is more than
line 32, subtract line 32 from line 34. Enter the difference on line 35.
Paying Your Taxes
You must pay 100% of the amount you owe by April 15, 2021, to avoid
interest and underpayment penalties. However, the underpayment
penalty will be waived if 90% of the tax shown on the tax return is paid
by the original due date of the tax return. There are several ways to pay
your tax:
# Electronic funds withdrawal (e-file only)
# Pay online/Web Pay
# Credit card
# Check or money order
# Monthly installments
Electronic Funds Withdrawal
If you CalFile or e-file, instead of paying by check, you can use this
convenient option. Simply provide your bank information, the amount
you want to pay, and the date you want the amount to be withdrawn
from your account. You can find the routing and account numbers on
your check or by contacting your financial institution. Use the check
illustration on the next page to find your bank information. Your tax
preparation software will offer this option.
Web Pay
Enjoy the convenience of online payment with the FTB. This secure
service lets you pay the current amount you owe, extension payments,
estimated tax payments, and prior year balances. For more information,
go to ftb.ca.gov/pay.
Credit Card
Use your Discover, MasterCard, American Express, or Visa card to pay
your personal income taxes (including tax return balance due, extension
payments, estimated tax payments, and prior year balances). The FTB
has partnered with Official Payments Corporation to offer you this
service. Official Payments Corporation charges a convenience fee based
on the amount of your payment.
Go to the Official Payments Corporation online payment center at
ofcialpayments.com or call 800.2PAY.TAX or 800.272.9829 and follow
the recorded instructions. Official Payments Corporation provides
customer assistance at 877.297.7457 Monday through Friday, 5 a.m. to
5 p.m. PST.
Payment Date:
Confirmation Number:
Check or Money Order (no cash please)
Using black or blue ink, make your check or money order payable to the
“Franchise Tax Board.” Do not send cash or other items of value (such
as stamps, lottery tickets, foreign currency, and gift cards). Write your
SSN or ITIN and “2020 Form 540 2EZ” on the check or money order.
Enclose, but do not staple your check or money order to the tax return.
Make all checks or money orders payable in U.S. dollars and drawn
against a U.S. financial institution.
e-le:
If you e-filed your tax return, mail your check or money order with
form FTB 3582, Payment Voucher for Individual e-filed Returns. Do not
mail a copy of your e-filed tax return.
A penalty may be imposed if your payment is returned by your bank
for insufcient funds.
Request Monthly Installments
Pay as much as you can when you file your tax return. If you cannot pay
your taxes in full, you can request approval to make monthly payments.
However, you will be charged interest and penalties. You will need to
complete form FTB 3567, Installment Agreement Request.
To submit your request electronically, go to ftb.ca.gov and search for
installment agreement. To submit your request by mail, go to
ftb.ca.gov/forms to download and print form FTB 3567 or call
800.338.0505, and follow the recorded instructions. Enter code 949
when instructed. Mail the completed form to the FTB at the address
shown on the form.
Line 36 – Refund or No Amount Due
Did you report an amount on line 34?
No Enter the amount from line 32 on line 36. This is your refund
amount. If it is less than $1, attach a written statement to your
Form 540 2EZ requesting the refund.
Yes If the amount on line 34 is:
# Less than the amount on line 32, subtract line 34 from line 32
and enter the difference on line 36. This is your refund amount.
# More than the amount on line 32, enter zero on line 36.
Direct Deposit
Direct deposit is fast, safe, and convenient. To have your refund directly
deposited into your bank account, fill in the account information on
Form 540 2EZ, Side 4, line 37 and line 38. Fill in the routing and account
numbers and indicate the account type. Verify routing and account
numbers with your financial institution. Do not attach a voided check or
deposit slip. See the illustration on the following page.
An individual taxpayer may request that his or her refund be
electronically deposited into more than one checking or savings account.
This allows more options for managing your refund. For example, you
can request part of your refund go to your checking account to use now
and the rest to your savings account to save for later.
The routing number must be nine digits. The first two digits must be
01through 12 or 21 through 32. On the sample check, the routing
number is 250250025. The account number can be up to 17 characters
and can include numbers and letters. Include hyphens, but omit
spaces and special symbols. On the sample check, the account number
is202020.
Check the appropriate box for the type of account. Do not check more
than one box for each line.
Enter the portion of your refund you want directly deposited into each
account. When filing an original return, the total of line 37 and line 38
must equal the total amount of your refund on line 36. If line 37 and
line38 do not equal line 36, the FTB will issue a paper check.
When filing an amended return, only complete the amended
Form5402EZ through line 36. Next complete Schedule X. The amount
from Schedule X, line 11 is your additional refund amount. This amount
will be carried over to your amended Form 540 2EZ and will be entered
on line 37 and line 38. The total of the amended Form 540 2EZ, line 37
and line 38 must equal the total amount of your refund on Schedule X,
line 11. If the total of the amended Form 540 2EZ, line 37 and line 38 do
not equal ScheduleX, line 11, the FTB will issue a paper check.
Adjusted Refunds – If there is a change made to your refund, you will
still receive your refund via direct deposit. For more information on
direct deposit of adjusted refunds, go to ftb.ca.gov and search for direct
deposit.
Caution: Check with your financial institution to make sure your deposit
will be accepted and to get the correct routing and account numbers.
The FTB is not responsible for a lost refund due to incorrect account
information entered by you or your representative.
Form 540 2EZ Tax Booklet 2020 Page 11
FREE e-file at ftb.ca.gov Instructions: Form 540 2EZ
Prior to depositing the refund, FTB may first verify with your financial
institution that the name on the account you designated to receive the
direct deposit refund matches the name provided on the tax return.
Some financial institutions will not allow a joint refund to be deposited to
an individual account. If the direct deposit is rejected, the FTB will issue
a paper check.
John Doe
Mary Doe
1234 Main Street
Anytown, CA 99999
1234
15-0000/0000
PAY TO THE
ORDER OF
ANYTOWN BANK
Anytown, CA 99999
I:250250025 I:202020•1234
DOLLARS
20
For
$
Do not include
the check number
Routing
number
Account
number
Direct Deposit for ScholarShare 529 College Savings Plans If you
have a ScholarShare 529 College Savings Plan account maintained
by the ScholarShare Investment Board, you may have your refund
directly deposited to your ScholarShare account. Please visit
scholarshare529.com for instructions.
Sign Your Tax Return
Sign your tax return on Side 4. If you file a joint tax return, your
spouse/RDP must also sign it.
If you file a joint tax return, both you and your spouse/RDP are generally
responsible for tax and any interest or penalties due on the tax return. If
one spouse/RDP does not pay the tax, the other spouse/RDP may have
to. See “Innocent Joint Filer Relief” under Additional Information section
for more information.
Include your preferred phone number and email address in case the
FTB needs to contact you regarding your tax return. By providing this
information the FTB will be able to provide you better customer service.
Paid Preparer’s Information
If you pay a person to prepare your Form 540 2EZ, that person must
sign and complete the area at the bottom of Side 4 including an
identification number. The IRS requires a paid tax preparer to get and
use a preparer tax identification number (PTIN). If the preparer has a
federal employer identification number (FEIN), it should be entered only
in the space provided. A paid preparer must give you a copy of your tax
return to keep for your records.
Third Party Designee
If you want to allow your preparer, a friend, family member, or any other
person you choose to discuss your 2020 tax return with the FTB, check
the “Yes” box in the signature area of your tax return. Also print the
designee’s name and telephone number.
If you check the “Yes” box, you, and your spouse/RDP if filing a joint
tax return, are authorizing the FTB to call the designee to answer any
questions that may arise during the processing of your tax return. You
are also authorizing the designee to:
Give the FTB any information that is missing from your tax return.
Call the FTB for information about the processing of your tax return
or the status of your refund or payments.
Receive copies of notices or transcripts related to your tax return,
upon request.
Respond to certain FTB notices about math errors, offsets, and
returnpreparation.
You are not authorizing the designee to receive any refund check, bind
you to anything (including any additional tax liability), or otherwise
represent you before the FTB. If you want to expand or change the
designee’s authorization, go to ftb.ca.gov/poa.
The authorization will automatically end no later than the due date
(without regard to extensions) for filing your 2021 tax return. This is
April 15, 2022, for most people. To revoke the authorization before it
ends, notify us by telephone at 800.852.5711 or in writing at Franchise
Tax Board, PO Box 942840, Sacramento CA 94240-0040. Include your
name, SSN (or ITIN), and the designee’s name.
Assembling Your Tax Return
Assemble your tax return and mail it to the FTB.
To help with our processing costs, enclose, but do not staple, your
payment. Attach your federal Form(s) W-2 to the lower front of your
taxreturn. Include California supporting forms and schedules behind
Side 4 of Form 540 2EZ.
Do not enclose a copy of your federal tax return or any other document
with your Form 540 2EZ.
Mailing Your Tax Return
Mail your tax return to the following address if your tax return shows an
amount due:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
Mail your tax return to the following address if your tax return shows a
refund, or no amount due:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
Page 12 Form 540 2EZ Tax Booklet 2020
Nonrefundable Renter’s Credit Qualication Record
Tip
e-file and skip this page! The software you use to e-file will help you find out if you qualify for this credit and will figure the correct
amount of the credit automatically. You can claim the nonrefundable Renter’s Credit using CalFile.
If you were a resident of California and paid rent on property in California, which was your principal residence, you may qualify for a credit that you can
use to reduce your tax. Answer the questions below to see if you qualify. Do Not Mail This Record. Keep With Your Tax Records.
1. Were you a resident of California for the entire year in 2020?
Military personnel: If you are not a legal resident of California, you do not qualify for this credit. However, your spouse/RDP may claim this credit if he or she was a
resident during 2020 and is otherwise qualified.
YES. Go to question 2. NO. Stop here. File Form 540NR
. Go to ftb.ca.gov/forms for more information regarding these forms.
2. Is your California adjusted gross income, the amount on Form 540 2EZ, line 16:
$43,533 or less if single; or
$87,066 or less if married/RDP filing jointly, head of household, or qualifying widow(er)?
YES. Go to question 3.
NO. Stop here. You do not qualify for this credit.
3. Did you pay rent, for at least half of 2020, on property (including a mobile home that you owned on rented land) in California, which was your
principal residence?
YES. Go to question 4. NO. Stop here. You do not qualify for this credit.
4. Can you be claimed as a dependent by a parent, foster parent, legal guardian, or any other person in 2020?
NO. Go to question 6. YES. Go to question 5.
5. For more than half the year in 2020, did you live in the home of the person who can claim you as a dependent?
NO. Go to question 6. YES. Stop here. You do not qualify for this credit.
6. Was the property you rented exempt from property tax in 2020?
You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property includes most
government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for
the property you rented, then you may claim this credit.
NO. Go to question 7. YES. Stop here. You do not qualify for this credit.
7. Did you claim the homeowner’s property tax exemption anytime during 2020?
You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from
your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if
you are otherwise qualified.
NO. Go to question 8. YES. If your filing status is single, stop here, you do not qualify for this credit. If your filing
status is married/RDP filing jointly, go to question 9.
8. Were you single in 2020?
YES. Go to question 11. NO. Go to question 9.
9. Did your spouse/RDP claim the homeowner’s property tax exemption anytime during 2020?
You do not qualify for this credit if you or your spouse/RDP received a homeowner’s property tax exemption at any time during the year. However, if you lived apart from
your spouse/RDP for the entire year and your spouse/RDP received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if
you are otherwise qualified.
NO. Go to question 11. YES. If both you and your spouse/RDP claimed the homeowner’s property tax exemption,
stop here, you do not qualify for this credit. Otherwise, go to question 10.
10. Did you and your spouse/RDP maintain separate residences for the entire year in 2020?
YES. Go to question 11. NO. Stop here. You do not qualify for this credit.
11. If you are:
Single, enter $60 on Form 540 2EZ, line 19.
Head of household or qualifying widow(er), enter $120 on Form 540 2EZ, line 19.
Married/RDP filing jointly, enter $120 on Form 540 2EZ, line 19. (Exception: If one spouse/RDP claimed the homeowner’s tax exemption and you lived
apart from your spouse/RDP for the entire year, enter $60 on Form 540 2EZ, line 19.)
Fill in the street address(es) and landlord information below for the residence(s) you rented in California during 2020, which qualified you for this credit.
Street Address City, State, and ZIP Code Dates Rented in 2020 (From
______to
______)
a
b
Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed above.
Name Street Address City, State, ZIP Code, and Telephone Number
a
b
Form 540 2EZ Tax Booklet 2020 Page 13
Voluntary Contribution Fund Descriptions
Make voluntary contributions of $1 or more in whole dollar amounts to the funds listed below. To contribute to the California Seniors Special Fund, use
the instructions for code 400 below. The amount you contribute either reduces your overpaid tax or increases your tax due. You may contribute only
to the funds listed and cannot change the amount you contribute after you file your tax return. For more information, go to ftb.ca.gov and search for
voluntary contributions.
Code 400, California Seniors Special Fund – If you and/or your
spouse/RDP are 65 years of age or older as of January 1, 2021, and
claim the Senior Exemption Credit, you may make a combined total
contribution of up to $248 or $124 per spouse/RDP. Contributions made
to this fund will be distributed to the Area Agency on Aging Councils
(TACC) to provide advice on and sponsorship of Senior Citizens issues.
Any excess contributions not required by TACC will be distributed to
senior citizen service organizations throughout California for meals,
adult day care, and transportation.
Code 401, Alzheimer’s Disease and Related Dementia Voluntary Tax
Contribution Fund – Contributions will be used to provide grants to
California scientists to study Alzheimer’s disease and related disorders.
This research includes basic science, diagnosis, treatment, prevention,
behavioral problems, and caregiving. With almost 600,000 Californians
living with the disease and another 2 million providing care to a loved
one with Alzheimer’s, our state is in the early stages of a major public
health crisis. Your contribution will ensure that Alzheimer’s disease
receives the attention, resear
ch, and resources it deserves. For more
information, go to cdph.ca.gov and search forAlzheimer.
Code 403, Rare and Endangered Species Preservation Voluntary T
ax
Contribution Program – Contributions will be used to help protect and
conserve California’s many threatened and endangered species and the
wild lands that they need to survive, for the enjoyment and benefit of you
and future generations of Californians.
Code 405, California Breast Cancer Research Voluntary Tax
Contribution Fund – Contributions will fund research toward preventing
and curing breast cancer. Breast cancer is the most common cancer to
strike women in California. It kills 4,000 California women each year.
Contributions also fund research on prevention and better treatment,
and keep doctors up-to-date on research progress. For more information
about the research your contributions support, go to cbcrp.org. Your
contribution can help make breast cancer a disease of the past.
Code 406, California Fireghters’ Memorial V
oluntary Tax Contribution
Fund – Contributions will be used for the repair and maintenance of the
California Firefighters’ Memorial on the grounds of the State Capitol,
ceremonies to honor the memory of fallen firefighters and to assist
surviving loved ones, and for an informational guide detailing survivor
benefits to assist the spouses/RDPs and children of fallen firefighters.
Code 407, Emergency Food for Families Voluntary Tax Contribution
Fund – Contributions will be used to help local food banks feed
California’s hungry. Your contribution will fund the purchase of
much-needed food for delivery to food banks, pantries, and soup kitchens
throughout the state. The State Department of Social Services will
monitor its distribution to ensure the food is given to those most in need.
Code 408, California Peace Ofcer Memorial Foundation Voluntary
Tax Contribution Fund – Contributions will be used to preserve the
memory of California’s fallen peace officers and assist the families they
left behind. Since statehood, over 1,300 courageous California peace
officers have made the ultimate sacrifice while protecting law-abiding
citizens. The non-profit charitable organization, California Peace Officers’
Memorial Foundation, has accepted the privilege and responsibility of
maintaining a memorial for fallen officers on the State Capitol grounds.
Each May, the Memorial Foundation conducts a dignified ceremony
honoring fallen officers and their surviving families by offering moral
support, crisis counseling, and financial support that includes academic
scholarships for the children of those officers who have made the
supreme sacrifice. On behalf of all of us and the law-abiding citizens of
California, thank you for yourparticipation.
Code 410, California Sea Otter Voluntary Tax Contribution Fund – The
California Coastal Conservancy and the Department of Fish and Wildlife
will each be allocated 50% of the contributions. Contributions allocated
to the California Coastal Conservancy will be used for resear
ch, science,
protection, projects, or programs related to the Federal Sea Otter
Recovery Plan or improving the nearshore ocean ecosystem, including,
program activities to reduce sea otter mortality. Contributions allocated
to the Department of Fish and Wildlife will be used to establish a sea
otter fund within the department’s index coding system for increased
investigation, prevention, and enforcement action.
Code 413, California Cancer Research V
oluntary Tax Contribution
Fund – Contributions will be used to conduct research relating
to the causes, detection, and prevention of cancer and to expand
community-based education on cancer, and to provide prevention and
awareness activities for communities that are disproportionately at risk
or afflicted by cancer
.
Code 422, School Supplies for Homeless Children Fund –
Contributions will be used to provide school supplies and health-related
products to homeless children.
Code 423, State Parks Protection Fund/Parks Pass Purchase –
Contributions will be used for the protection and preservation of
California’s state parks and for the cost of a Vehicle Day Use Annual
Pass valid at most park units where day use fees are collected. The
pass is not valid at off-highway vehicle units, or for camping, oversized
vehicle, extra vehicle, per-person, or supplemental fees. If a taxpayer’s
contribution equals or exceeds $195 the taxpayer will receive a single
Vehicle Day Use Annual Pass. Amounts contributed in excess of the
parks pass cost may be deducted as a charitable contribution for the
year in which the voluntary contribution is made. Any contribution
less than $195 will be treated as a voluntary contribution and may be
deducted as a charitable contribution. For more information, go to
parks.ca.gov/annualpass/ or email info@parks.ca.gov.
Code 424, Protect Our Coast and Oceans Voluntary Tax Contribution
Fund – Contributions will be used to provide grants to community
organizations working to protect, restore, and enhance the California
coast and ocean. Contributions will support shoreline cleanups, habitat
restoration, coastal access improvements, and ocean education programs.
Code 425, Keep Arts in Schools V
oluntary Tax Contribution Fund –
Contributions will be used by the Arts Council for the allocation of grants
to individuals or organizations administering arts programs for children
in preschool through 12th grade.
Code 431, Prevention of Animal Homelessness and Cruelty Voluntary
Tax Contribution Fund – Contributions will be used to provide funding
to programs designed to prevent and eliminate animal homelessness
and cruelty, research that explores novel approaches to preventing and
eliminating pet homelessness and the prevention, investigation, and
prosecution of animal cruelty and neglect.
Code 438, California Senior Citizen Advocacy Voluntary Tax
Contribution Fund – Contributions will be used to conduct the sessions
of the California Senior Legislature and to support its ongoing activities
on behalf of older persons.
Code 439, Native California Wildlife Rehabilitation Voluntary Tax
Contribution Fund – Contributions will be used to support the recovery
and rehabilitation of injured, sick, or orphaned native wildlife, and
conservation education.
Code 440, Rape Kit Backlog Voluntary Tax Contribution Fund –
Contributions will be used for DNA testing in the processing of rape kits.
Code 443, Schools Not Prisons Voluntary Tax Contribution Fund–
Contributions will be used to fund academic and career readiness
programs that seek to break the school-to-prison pipeline.
Code 444, Suicide Prevention Voluntary Tax Contribution Fund –
Contributions will be used to fund crisis center programs designed to
provide suicide prevention services.
Page 14 Form 540 2EZ Tax Booklet 2020
Frequently Asked Questions
1. Do I have to le?
In general, you must file a California tax return if you are:
Single, or head of household, and either of the following apply:
Gross income is more than $18,496
California adjusted gross income is more than $14,797
Married/RDP ling jointly and either of the following apply:
Gross income is more than $36,996
California adjusted gross income is more than $29,599
Qualifying widow(er) and either of the following apply:
Gross income is more than $31,263
California adjusted gross income is more than $27,564
Able to be claimed as a dependent of another taxpayer
and either
your gross income or adjusted gross income is more than your
standard deduction.
You cannot use Form 540 2EZ if your total wages, salaries, and tips
are less than the following amounts based on your filing status:
Single
...........................................
.............................
$4,251
Married/RDP filing jointly, head of household,
or qualifying widow(er)
$8,852
The amounts above represent the standard deduction minus $350.
Get Form 540 at ftb.ca.gov/forms or file online through CalFile or
e-le.
See “Steps to Determine Filing Requirements.”
2. How can I get help?
Throughout California, more than 1,200 sites provide trained
volunteers offering free help during the tax filing season to persons
who need to file simple federal and state income tax returns. Many
military bases also provide this service for members of the U.S.
Armed Forces. Go to ftb.ca.gov and search for vita to find a list
of participating locations or call the FTB at 800.852.5711 to find a
location near you.
3. When do I have to le?
File and pay by April 15, 2021, but if you can’t file by that date, you
get an automatic paperless extension to file by October 15,2021.
Any tax due must be paid by April 15, 2021, to avoid penalties and
interest. Get form FTB 3519, Payment for Automatic Extension for
Individuals. You cannot use Form 540 2EZ if you make an extension
payment with form FTB 3519. You can CalFile, e‑file, or use
Form 540 or Form 540NR when you file your tax return.
If you are in the military, you may be entitled to certain extensions.
For more information, get FTB Pub. 1032, Tax Information for
Military Personnel.
4. I don’t have my W-2’s. What do I do?
If all your federal Forms W‑2 were not received by
January 31, 2021, contact your employer. Only an employer issues
or corrects federal FormW‑2. California wage and withholding
information is available on MyFTB at ftb.ca.gov. For more
information, call800.338.0505, follow the recorded instructions
and enter code 204 when instructed.
5. Is direct deposit safe?
Direct deposit is safe and convenient. To have your refund directly
deposited into your bank account, fill in the account information
on Form 540 2EZ, Side 4, line 37 and line 38. Fill in the routing and
account numbers and indicate the account type.
6. I discovered an error on my tax return. What should
Ido?
If you discover an error on your California income tax return after
you filed it (paper or e‑file), file an amended Form 540 2EZ and
attach Schedule X to correct your previously filed tax return. Get
ScheduleX at ftb.ca.gov/forms or call 800.338.0505, follow the
recorded instructions, and enter code 908 when instructed.
7. I owe tax, but don’t have the money. What can I do?
If you cannot pay on or before the due date, you may request
approval to make monthly installments. You may pay using Web
Pay or a credit card. See “Paying Your Taxes,” for information on
Web Pay, Credit Card, and Request Monthly Installments.
8. How can I nd out about the status of my refund?
Go to ftb.ca.gov and search for refund status or call 800.338.0505.
9. How long do I keep my tax records?
Generally, keep your California income tax records for at least four
years from the due date of the tax return or four years from the
date the tax return is filed, whichever is later. However, an extended
period may apply for California or federal tax returns related or
subject to federal audit.
10. I will be moving after I le my tax return.
How do I notify the FTB of my new address?
Go to ftb.ca.gov and login or register for MyFTB or call
800.852.5711 and follow the recorded instructions to report a
change of address. You may also use form FTB 3533, Change of
Address for Individuals. This form is available at ftb.ca.gov/forms.
If you change your address online or by phone, you do not need to
file formFTB3533.
11. The Internal Revenue Service (IRS) made changes to
my federal tax return. What should I do?
If your federal income tax return is examined and changed by the
IRS and you owe additional tax, report these changes to the FTB
within six months of the date of the final federal determination.
If the changes the IRS made result in a refund due for California,
claim a refund within two years of the date of the final federal
determination. File an amended Form 540 2EZ and ScheduleX to
correct your previously filed income tax return and mail them to the
following address, as applicable:
Without payment
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240‑0001
With payment
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 92467‑0001
or send a copy of federal changes to:
ATTN RAR/VOL MS F310
FRANCHISE TAX BOARD
PO BOX 1998
RANCHO CORDOVA CA 95741‑1998
or fax the information to 916.843.2269.
If you have a question
relating to the IRS audit adjustment
call916.845.4028.
For general tax information or questions, please call 800.852.5711.
Regardless of which method you use to notify the FTB, you
must include a copy of the final federal determination along
with all data and schedules on which the federal adjustment was
based. Get FTB Pub. 1008, Federal Tax Adjustments and Your
Notification Responsibilities to California, for more information. See
“Automated Phone Service.”
Form 540 2EZ Tax Booklet 2020 Page 15
Additional Information
Your Rights As A Taxpayer
The FTB’s goals include making certain that your rights are protected
so that you have the highest confidence in the integrity, efficiency, and
fairness of our state tax system. FTB 4058, California Taxpayers’ Bill of
Rights, includes information on your rights as a California taxpayer, the
Taxpayers’ Rights Advocate Program, and how to request written advice
from the FTB on whether a particular transaction is taxable.
Innocent Joint Filer Relief
You may qualify for relief from liability for tax on a joint tax return if
(1) there is an understatement of tax because your spouse/RDP omitted
income or claimed false deductions or credits, (2) you are divorced,
legally separated, terminated your registered domestic partnership, or
are no longer living with your spouse/RDP, and (3) given all the facts
and circumstances, it would be unfair to hold you liable for the tax. For
more information, get form FTB 705, Innocent Joint Filer Relief Request,
at ftb.ca.gov/forms, or by calling 916.845.7072, Monday - Friday
between 8 a.m. and5p.m. except holidays.
California Use Tax General Information
The use tax has been in effect in California since July 1, 1935. It applies
to purchases of merchandise for use in California from out-of-state
sellers and is similar to the sales tax paid on purchases you make in
California. If you have not already paid all use tax due to the California
Department of Tax and Fee Administration, you may be able to report
and pay the use tax due on your state income tax return. See the
information below and the instructions for Line 26 of your income tax
return.
In general, you must pay California use tax on purchases of merchandise
for use in California made from out-of-state sellers, for example, by
telephone, over the Internet, by mail, or in person.
You must pay California use tax on taxable items if:
The seller does not collect California sales or use tax, and
You use, gift, store, or consume the item in this state.
Example: You live in California and purchase a dining table from a
company in North Carolina. The company ships the table from North
Carolina to your home for your use and does not charge California sales
or use tax. Y
ou owe use tax on the purchase.
However, not all purchases require you to pay use tax. For example, you
would include purchases of clothing, but not exempt purchases of food
products or prescription medicine.
For more information on nontaxable and exempt purchases, you
may refer to Publication 61, Sales and Use Taxes: Exemptions and
Exclusions, on the California Department of Tax and Fee Administration’s
website at cdtfa.ca.gov.
For information about California use tax, please refer to the California
Department of Tax and Fee Administration’s website at
cdtfa.ca.gov and
type “Find Information About Use Tax” in the search bar.
Complete the Use Tax Worksheet on page 8 or use the Use Tax Lookup
Table on page9, to calculate the amount due.
Extensions to File. If you request an extension to file your income
tax return, wait until you file your tax return to report your purchases
subject to use tax and make your use tax payment.
Interest, Penalties and Fees. Failure to timely report and pay the use
tax due may result in the assessment of interest, penalties, and fees.
Application of Payments. For purchases made during taxable years
starting on or after January 1, 2015, payments and credits reported on
an income tax return will be applied first to the use tax liability, instead
of income tax liabilities, penalties, and interest.
Changes in Use Tax Reported. Do not file an Amended Income Tax
Return to revise the use tax previously reported. If you have changes to
the amount of use tax previously reported on the original return, contact
the California Department of Tax and Fee Administration.
For assistance with your use tax questions, go to the California
Department of Tax and Fee Administration’s website at cdtfa.ca.gov
or call their Customer Service Center at 800.400.7115 (CRS:711) (for
hearing and speech disabilities). For California income tax information,
contact the Franchise Tax Board at ftb.ca.gov.
Voting Is Everybody’s Business
To register to vote in California, you must be:
A United States citizen and a resident of California,
18 years old or older on Election Day,
Not currently in state or federal prison or on parole for the conviction of
a felony, and
Not currently found mentally incompetent to vote by a court.
Pre-register at 16. Vote at 18. Voter pre-registration is now available for
16 and 17 year olds who otherwise meet the voter registration eligibility
requirements. California youth who pre-register to vote will have their
registration become active once they turn 18 years old.
If you wish to receive a paper Voter Registration or Pre-Registration
Application, call the California Secretary of State’s Voter Hotline at
800‑345‑VOTE or simply register online at RegisterToVote.ca.gov.
For more information about how and when to register to vote, visit
sos.ca.gov/elections.
It’s Your Right . . . Register and Vote.
Write To Us
If you write to us, be sure your letter includes your social security
number or individual taxpayer identification number, and preferred
phone number. If you have a question about a notice that we sent to you,
be sure to include a copy of the notice. Send your letter to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond within 10 weeks. In some cases, we may call you to
respond to your inquiry, or to ask you for additional information. Do not
attach correspondence to your tax return unless the correspondence
relates to an item on your return.
Page 16 Form 540 2EZ Tax Booklet 2020
Instructions for Filing a 2020 Amended Return
Important Information
Protective Claim – If you are filing a claim for refund for a taxable year
where an audit is being conducted by another state’s taxing agency, litigation
is pending or where a final determination by the IRS is pending, check box
a for “Protective claim for refund” on Schedule X, Part II, line 1. Specify the
pending litigation or reference to the federal determination on Part II, line 2
so we can properly process your claim.
Do not attach your previously filed return to your amended return.
Do not file an amended return to correct your SSN, name, or address, instead,
call or write us. See “Contacting the Franchise Tax Board” for more information.
Use Tax – Do not amend your return to correct a “use tax” error reported
on your original tax return. Enter the amount from your original return. The
California Department of Tax and Fee Administration (CDTFA) administers
this tax. Refer all questions or requests relating to use tax to the CDTFA at
cdtfa.ca.gov or call 800.400.7115.
Voluntary Contributions – You cannot amend voluntary contributions. Enter
the amount from your original return.
Direct Deposit – You can now use direct deposit on your amended return.
When filing an amended return, only complete the amended Form5402EZ
through line 36. Next complete the Schedule X. The amount from
ScheduleX, line 11 is your additional refund amount. This amount will be
carried over to your amended Form 540 2EZ and will be entered on line 37
and line38. The total of the amended Form 540 2EZ, line 37 and line 38 must
equal the total amount of your refund on Schedule X, line 11. If the total of
the amended Form 540 2EZ, line 37 and line 38 do not equal Schedule X,
line11, the FTB will issue a paper check.
Dependent Exemption Credit with No ID – For taxable years beginning on
or after January 1, 2018, taxpayers claiming a dependent exemption credit
for a dependent who is ineligible for an SSN and a federal ITIN may provide
alternative information to the FTB to identify the dependent. To claim the
dependent exemption credit, taxpayers complete form FTB3568, attach the
form and required documentation to their tax return, and write “no id” in the
SSN field of line 8, Dependents, on Form 540 2EZ. For each dependent being
claimed that does not have an SSN and an ITIN, a form FTB3568 must be
provided along with supporting documentation.
If you are amending a return to claim dependent exemption credit for tax
years 2018 and 2019, complete an amended Form 540 2EZ, and write
“no id” in the SSN field on the Dependents line, and attach Schedule X. To
complete Schedule X, check box m for “Other” on Part II, line 1, and write
the explanation “Claim dependent exemption credit with no id and form
FTB 3568 is attached” on Part II, line 2. Make sure to attach form FTB 3568
and the required supporting documents in addition to the amended return
and Schedule X. If you do not claim the dependent exemption credit on the
original 2020 tax return, you may amend the 2020 tax return following the
same procedure as for 2018 and 2019 amended tax returns.
Purpose
Use Form 540 2EZ to amend your original California resident income tax
return. Check the box at the top of Form 540 2EZ indicating AMENDED
return. Submit the completed amended Form 540 2EZ and Schedule X along
with all required schedules and supporting forms.
When to File
Generally, if you filed federal Form 1040-X, Amended U.S. Individual Income
Tax Return, file an amended California tax return within six months unless
the changes do not affect your California tax liability. File an amended return
only after you have filed your original or previously filed California tax return.
California Statute of Limitations
Original tax return was led on or before April 15th:
If you are making a claim for refund, file an amended tax return within four
years from the original due date of the tax return or within one year from the
date of overpayment, whichever period expires later.
Original tax return was led within the extension period (April 15th –
October 15th):
If you are making a claim for refund, file an amended tax return within four
years from the date the original tax return was filed or within one year from
the date of overpayment, whichever period expires later.
Original tax return was led after October 15th:
If you are making a claim for refund, file an amended tax return within four
years from the original due date of the tax return (April 15th) or within one
year from the date of overpayment, whichever period expires later.
If you are ling your amended tax return after the normal statute of
limitation period (four years after the due date of the original tax return),
attach a statement explaining why the normal statute of limitations does not
apply.
If you are ling your amended return in response to a billing notice you
received, you will continue to receive billing notices until your amended tax
return is accepted. You may file an informal claim for refund even though the
full amount due including tax, penalty, and interest has not yet been paid.
After the full amount due has been paid, you have the right to appeal to the
Office of Tax Appeals at ota.ca.gov or to file suit in court if your claim for
refund is disallowed.
To file an informal claim for refund, check box l for “Informal claim” on
Schedule X, Part II, line 1 and mail the claim to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
Financially Disabled Taxpayers
The statute of limitations for filing claims for refunds is suspended during
periods when a taxpayer is “financially disabled.” You are considered
“financially disabled” when you are unable to manage your financial affairs
due to a medically determinable physical or mental impairment that is
deemed to be either a terminal impairment or is expected to last for a
continuous period of not less than 12 months. You are not considered
“financially disabled” during any period that your spouse/RDP or any other
person is legally authorized to act on your behalf on financial matters. For
more information, get form FTB 1564, Financially Disabled – Suspension of
the Statute of Limitations.
Federal Notices
If you were notified of an error on your federal income tax return that
changed your AGI, you may need to amend your California income tax return
for that year.
If the IRS examines and changes your federal income tax return, and you
owe additional tax, report these changes to the FTB within six months. You
do not need to inform the FTB if the changes do not increase your California
tax liability. If the changes made by the IRS result in a refund due, you must
file a claim for refund within two years. Use an amended Form 540 2EZ
and Schedule X to make any changes to your California income tax returns
previously filed.
Include a copy of the final federal determination, along with all underlying
data and schedules that explain or support the federal adjustment. Note:
Most penalties assessed by the IRS also apply under California law. If you
are including penalties in a payment with your amended tax return, see
Schedule X, line 8a instructions.
Children With Investment Income
If your child was required to file form FTB 3800, Tax Computation for Certain
Children with Unearned Income, and your taxable income has changed,
review your child’s tax return to see if you need to file an amended tax return.
Get form FTB 3800 for more information.
Contacting the Franchise Tax Board
If you have not received a refund within six months of filing your amended
return, do not file a duplicate amended return for the same year. For
information on the status of your refund, you may write to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
For telephone assistance, see General Phone Service on page 63.
Filing Status
Your filing status for California must be the same as the filing status you used
on your federal income tax return, unless you are in an RDP. If you are an
RDP and file single for federal, you must file married/RDP filing jointly or
married/RDP filing separately for California. If you entered into a same-sex
marriage your filing status for California would generally be the same as
the filing status that was used for federal. If you are a same-sex married
Form 540 2EZ Tax Booklet 2020 Page 17
individual or an RDP and file head of household for federal, you may file head
of household for California only if you meet the requirements to be considered
unmarried or considered not in a registered domestic partnership.
Changing Your Filing Status – If you changed your filing status on your
federal amended tax return, also change your filing status for California.
Married/RDP Filing Jointly to Married/RDP Filing Separately – You cannot
change from married/RDP filing jointly to married/RDP filing separately after
the due date of the tax return.
Exception: A married couple who meets the exception for filing a separate
tax return shown above may change from joint to separate tax returns after
the due date of the tax return.
Filing Separate Tax Returns to Married/RDP Filing Jointly – If you or your
spouse/RDP (or both of you) filed a separate tax return, you generally can
change to a joint tax return any time within four years from the original due
date of the separate tax return(s). To change to a joint tax return, you and
your spouse/RDP must have been legally married or an RDP on the last day
of the taxable year.
To amend from separate tax returns to a joint tax return, follow the
Form 540 2EZ instructions to complete only one amended tax return. Both
you and your spouse/RDP must sign the amended joint tax return.
Page 18 Form 540 2EZ Tax Booklet 2020
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Visit our website:
ftb.ca.gov
A
R
RP
3111203
Form 540 2EZ
2020 Side 1
333
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6
TAXABLE YEAR
2020
California Resident Income Tax Return
FORM
540 2EZ
Check here if this is an AMENDED return.
Your first name Initial Last name Suffix Your SSN or ITIN
If joint tax return, spouse’s/RDP’s first name Initial Last name Suffix Spouse’s/RDP’s SSN or ITIN
Additional information (see instructions)
Street address (number and street) or PO box Apt. no/ste. no. PMB/private mailbox
City (If you have a foreign address, see instructions) State ZIP code
Foreign country name Foreign province/state/county Foreign postal code
Date of
Birth
Your DOB (mm/dd/yyyy) Spouse’s/RDP’s DOB (mm/dd/yyyy)
Prior
Name
Your prior name (see instructions) Spouse’s/RDP’s prior name (see instructions)
Principal Residence
Enter your county at time of filing (see instructions)
If your address above is the same as your principal/physical residence address at the time of filing, check this box
If not, enter below your principal/physical residence address at the time of filing.
Street address (number and street) (If foreign address, see instructions.) Apt. no./ste.
no.
City
State ZIP code
Filing Status
If your California filing status is different from your federal filing status, check the box here
Check the box for your filing status. Check only one. See instructions.
1
Single
2
Married/RDP filing jointly
(even if only one spouse/RDP had income)
4
Head of household. STOP! See instructions.
5
Qualifying widow(er). Enter year spouse/RDP died.
See instructions.
6
If another person can claim you (or your spouse/RDP) as a dependent on his or her tax return,
even if he or she chooses not to, you must see the instructions
3112203333
Side 2
Form 540 2EZ
2020
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8
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7
Your name: Your SSN or ITIN:
Exemptions
7
Senior: If you (or your spouse/RDP) are 65 or older, enter 1; if both are 65 or older, enter 2
8
Dependents: (Do not include yourself or your spouse/RDP) Enter number of dependents here
Dependent 1 Dependent 2 Dependent 3
First Name
Last Name
SSN
(see
instructions)
Dependent’s
relationship
to you
Taxable Income and Credits
Whole dollars only
9 Total wages (federal Form W-2, box 16). See instructions
10 Total interest income (federal Form 1099-INT, box 1). See instructions
11 Total dividend income (federal Form 1099-DIV, box 1a). See instructions
12 Total pension income See instructions. Taxable amount
13 Total capital gains distributions from mutual funds (federal Form 1099-DIV
,
box 2a). See instructions
16 Add line 9, line 10, line 11, line 12, and line 13
17
Using the 2EZ Table for your filing status, enter the tax for the amount on line 16.
Caution: If you checked the box on line 6, STOP. See instructions for
completing the Dependent Tax Worksheet
18 Senior exemption: See instructions. If you are 65 or older and entered 1 in the
box on line 7, enter $124. If you entered 2 in the box on line 7, enter $248
19 Nonrefundable renter’s credit. See instructions
20 Credits. Add line 18 and line 19
21 Tax. Subtract line 20 from line 17. If zero or less, enter 0
22 Total tax withheld (federal Form W-2, box 17 or federal Form 1099-R, box 14)
23 Earned Income Tax Credit (EITC). See instructions for FTB 3514
24 Young Child Tax Credit (YCTC). See instructions
25 Total payments. Add line 22, line 23, and line 24
Use Tax
26 Use tax. Do not leave blank. See instructions
If line 26 is zero, check if: No use tax is owed. You paid your use tax obligation directly to CDTFA.
ISR
Penalty
27 Individual Shared Responsibility (ISR) Penalty. See instructions
Full-year health care coverage.
3113203
Form 540 2EZ
2020 Side 3
333
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Your name: Your SSN or ITIN:
Overpaid Tax/Tax Due
28 Payments balance. If line 25 is more than line 26, subtract line 26 from line 25
29 Use Tax balance. If line 26 is more than line 25, subtract line 25 from line 26
30 Payments after Individual Shared Responsibility Penalty. If line 28 is more than
line 27, subtract line 27 from line 28
31 Individual Shared Responsibility Penalty balance. If line 27 is more than line 28,
subtract line 28 from line 27
32 Overpaid tax. If line 30 is more than line 21, subtract line 21 from line 30
33 Tax due. If line 30 is less than line 21, subtract line 30 from line 21.
See instructions
Contributions
Code Amount
California Seniors Special Fund. See instructions 400
Alzheimer’
s Disease and Related Dementia Voluntary Tax Contribution Fund 401
Rare and Endangered Species Preservation Voluntary Tax Contribution Program 403
California Breast Cancer Research Voluntary Tax Contribution Fund 405
California Firefighters’ Memorial Voluntary Tax Contribution Fund 406
Emergency Food for Families Voluntary Tax Contribution Fund 407
California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund 408
California Sea Otter Voluntary Tax Contribution Fund 410
California Cancer Research Voluntary Tax Contribution Fund
413
School Supplies for Homeless Children Fund
422
State Parks Protection Fund/Parks Pass Purchase
423
Protect Our Coast and Oceans Voluntary Tax Contribution Fund
424
Keep Arts in Schools Voluntary Tax Contribution Fund
425
Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
431
California Senior Citizen Advocacy Voluntary Tax Contribution Fund
438
Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
439
Rape Kit Backlog Voluntary Tax Contribution Fund
440
Schools Not Prisons Voluntary Tax Contribution Fund
443
Suicide Prevention Voluntary Tax Contribution Fund
444
34
Add amounts in code 400 through code 444. These are your total contributions
34
3114203333
Side 4
Form 540 2EZ
2020
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35
36
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Your name: Your SSN or ITIN:
Amount
You Owe
35
AMOUNT YOU OWE. Add line 29, line 31, line 33, and line 34. See instructions. Do not send cash.
Mail to: FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
Pay online – Go to
ftb.ca.gov/pay
for more information.
Direct Deposit (Refund Only)
36
REFUND OR NO AMOUNT DUE. Subtract line 34 from line 32. See instructions.
Mail to: FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001
Fill in the information to authorize direct deposit of your refund into one or two accounts. Do not attach a voided check or a
deposit slip.
Have you veried the routing and account numbers?
Use whole dollars only
.
All or the following amount of my refund (line 36) is authorized for direct deposit into the account shown below:
Routing number
Type
Checking
Savings
Account number
37
Direct deposit amount
The remaining amount of my refund (line 36) is authorized for direct deposit into the account shown below:
Routing number
Type
Checking
Savings
Account number
38
Direct deposit amount
To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to
ftb.ca.gov/forms and search for 1131. To request this notice by mail, call 800.852.5711.
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this tax return is true, correct, and complete.
Sign
Here
It is unlawful
to forge a
spouses/RDP’s
signature.
Joint tax return?
See instructions.
Your signature Date Spouses/RDP’s signature (if a joint tax return, both must sign)
Your email address. Enter only one email address. Preferred phone number
Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm’s name (or yours, if self-employed)
PTIN
Firm’s address
Firm’s FEIN
Do you want to allow another person to discuss this tax return with us? See instructions.
Ye s No
Print Third Party Designee’s Name Telephone Number
8461203
FTB 3514 2020
Side 1
.....
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............................................... 2
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4
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For Privacy Notice, get FTB 1131 ENG/SP.
TAXABLE YEAR
2020
California Earned Income Tax Credit
FORM
3514
Attach to your California Form 540, Form 540 2EZ or Form 540NR.
Name(s) as shown on tax return Your SSN or ITIN
Before you begin:
If you claim the California Earned Income Tax Credit (EITC) even though you know you are not eligible, you may not be allowed to take the credit for up
to 10 years.
If you are claiming the California EITC, you must provide your date of birth (DOB), and spouse’s/ Registered Domestic Partner’s (RDP’s) DOB if filing
jointly, on your California Form 540, Form 540 2EZ, or Form 540NR.
If you qualify for the California EITC you may also qualify for the Young Child Tax Credit (YCTC). See instructions for additional information.
Follow Step 1 through Step 9 in the instructions to determine if you meet the requirements, to complete this form, and to gure the amount of
the credit(s).
Part I Qualifying Information See Specific Instructions.
1 a Has the Internal Revenue Service (IRS) previously disallowed your federal Earned Income Credit (EIC)?
Ye s
No
b Has the Franchise Tax Board (FTB) previously disallowed your California EITC?
Ye s
No
2 Federal AGI (federal Form 1040 or 1040-SR, line 11)
3 Federal EIC (federal Form 1040 or 1040-SR, line 27)
Part II Investment Income Information
4 Investment Income. See instructions for Step 2 – Investment Income
Part III Qualifying Child Information
You must complete Part I and Part II before filling out Part III. If you are not claiming a qualifying child, skip Part III and go to Step 4 in the instructions.
Qualifying Child Information
Child 1 Child 2 Child 3
5 First name
6 Last name
7 SSN or ITIN. See instructions
.
8 Date of birth (mm/dd/yyyy). If born
after 2001 and the child is younger
than you (or your spouse/RDP, if
filing jointly), skip line 9a and line 9b;
go to line 10
9 a Was the child under age 24
at the end of 2020, a student,
and younger than you (or your
spouse/RDP, if filing jointly)? If
yes, go to line 10. If no, go to
line 9b. See instructions.
Ye s No
Ye s
No Ye s
No
b Was the child permanently and
totally disabled during any part
of 2020? If yes, go to line 10. If
no, stop here. The child is not a
qualifying child
.
Ye s
No Ye s
No Ye s
No
10 Child’s relationship to you.
See instructions.
11 Number of days child lived with you
in California during 2020.
Do not enter more than 366 days.
See instructions.
8462203
Side 2 FTB 3514 2020
Child 1
Child 2
Child 3
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12 a Child’s physical address during
2020 (number, street, and apt.
no./ste. no.). See instructions
b City
c State
d ZIP code
Part IV California Earned Income
13 Wages, salaries, tips, and other employee compensation, subject to California withholding. See instructions
14 IHSS payments. See instructions
15 Prison inmate wages and/or pension or annuity from a nonqualified deferred compensation plan or a
nongovernmental IRC Section 457 plan. See instructions
16 Subtract line 14 and line 15 from line 13
17 Nontaxable combat pay
. See instructions
18 Business income or (loss). Enter amount from Worksheet 3, line 5. See instructions
a Business name
b Business address
City, state, and ZIP code
c Business license number
d SEIN
e Business code
19 California Earned Income. Add line 16, line 17, and line 18
Part V California Earned Income Tax Credit (Complete Step 6 in the instructions.)
20 California EITC. Enter amount from California Earned Income Tax Credit Worksheet, Part III, line 6.
This amount should also be entered on Form 540, line 75; or Form 540 2EZ, line 23
8463203
FTB 3514 2020
Side 3
............................. 23
.
..... .......................................................... 24
..................................
25
................ 26
..................... ........................................................
27
.......................
28
.... 29
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...
21
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22
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30
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Part VI Nonresident or Part-Year Resident California Earned Income Tax Credit
21 CA Exemption Credit Percentage from Form 540NR, line 38. See instructions
22 Nonresident or Part-Year Resident EITC. Multiply line 20 by line 21.
This amount should also be entered on Form 540NR, line 85
Part VII Young Child Tax Credit (See Step 8 in the instructions before completing this part.)
23 California Earned Income. Enter the amount from form FTB 3514, line 19.
24 Available Young Child Tax Credit
1,000
If the amount on line 23 is $25,000 or less, skip lines 25 through 27 and enter $1,000 on line 28.
If applicable, complete lines 29 and 30.
If the amount on line 23 is greater than $25,000, complete lines 25 through 28. If applicable,
complete lines 29 and 30.
25
Excess Earned Income over threshold. Subtract $25,000 from line 23
26 Divide line 25 by 100. Enter the result as a decimal out to two decimal places, do not round.
27 Reduction amount. Multiply line 26 by $20. Enter the result as a decimal out to two decimal places,
do not round.
28 Young Child T
ax Credit.
If you did not need to complete lines 25 through 27, your credit is the $1,000 from line 24.
If you completed lines 25 through 27, to compute your credit, subtract line 27 from line 24. If your credit
amount is between $0 and $1, enter $1. If your credit amount is over $1, round to the nearest whole dollar
.
This amount should also be entered on Form 540, line 76; or Form 540 2EZ, line 24
Part VIII Nonresident or Part-Year Resident Young Child Tax Credit (See Step 9 in the instructions.)
29 CA Exemption Credit Percentage from Form 540NR, line 38. See instructions
30 Nonresident or Part-Year Resident YCTC. Multiply line 28 by line 29.
This amount should also be entered on Form 540NR, line 86
This space reserved for 2D barcode
Page 26 Form 540 2EZ Tax Booklet 2020
THIS PAGE INTENTIONALLY LEFT BLANK
Visit our website:
ftb.ca.gov
FTB 3514 Instructions 2020 Page 27
2020 Instructions for Form FTB 3514
California Earned Income Tax Credit
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).
What's New
Expansion for Credits Eligibility – For taxable years beginning on or after
January 1, 2020, California expanded Earned Income Tax Credit (EITC)
and Young Child Tax Credit (YCTC) eligibility to allow either the federal
Individual Tax Identification Number (ITIN) or the Social Security Number
(SSN) to be used by all eligible individuals, their spouses, and qualifying
children. If an ITIN is used, eligible individuals should provide identifying
documents upon request of the Franchise Tax Board (FTB). Any valid
SSN can be used, not only those that are valid for work. Additionally,
upon receiving a valid SSN, the individual should notify the FTB in the
time and manner prescribed by the FTB. The YCTC is available if the
eligible individual or spouse has a qualifying child younger than six years
old. For more information, see Specific Instructions for line 7 and go to
ftb.ca.gov and search for eitc.
Worker Status: Employees and Independent Contractors – Some
individuals may be classified as independent contractors for federal
purposes and employees for California purposes, which may also cause
changes in how their income and deductions are classified. For more
information, see General Information B, Differences in California and
Federal Law and Specific Instructions, Step 5, line 13 and line 18.
General Information
In general, for taxable years beginning on or after January 1, 2015,
California law conforms to the Internal Revenue Code (IRC) as of
January1, 2015. However, there are continuing differences between
California and federal law. When California conforms to federal tax law
changes, we do not always adopt all of the changes made at the federal
level. For more information, go to ftb.ca.gov and search for conformity.
Additional information can be found in FTB Pub. 1001, Supplemental
Guidelines to California Adjustments, the instructions for California
Schedule CA (540), California Adjustments - Residents, or Schedule CA
(540NR), California Adjustments - Nonresidents or Part-Year Residents,
and the Business Entity tax booklets.
The instructions provided with California tax forms are a summary of
California tax law and are only intended to aid taxpayers in preparing
their state income tax returns. We include information that is most useful
to the greatest number of taxpayers in the limited space available. It is
not possible to include all requirements of the California Revenue and
Taxation Code (R&TC) in the instructions. Taxpayers should not consider
the instructions as authoritative law.
Registered Domestic Partners (RDPs)
For purposes of California income tax, references to a spouse, husband,
or wife also refer to a California RDP, unless otherwise specified.
When we use the initials RDP they refer to both a California registered
domestic “partner” and a California registered domestic “partnership,”
as applicable. For more information on RDPs, get FTB Pub. 737, Tax
Information for Registered Domestic Partners.
California Earned Income Tax Credit
The refundable California EITC is available to taxpayers who earned
wage income subject to California withholding and/or have net earnings
from self-employment. This credit is similar to the federal Earned
Income Credit (EIC) but with different income limitations. The CA
EITC reduces your California tax obligation, or allows a refund if no
California tax is due. You do not need a child to qualify, but must file a
California income tax return to claim the credit and attach a completed
form FTB 3514, California Earned Income Tax Credit.
Young Child Tax Credit
For taxable years beginning on or after January1, 2019, the refundable
YCTC is available to taxpayers who also qualify for the CA EITC and who
have at least one qualifying child who is younger than six years old as of
the last day of the taxable year. The maximum amount of credit allowable
for a qualified taxpayer is $1,000. The credit amount phases out as
earned income exceeds the threshold amount of $25,000, and completely
phases out at $30,000. For more information, see Step 8, Qualifications
for Young Child Tax Credit (YCTC) in the instructions.
A Purpose
Use form FTB 3514 to determine whether you qualify to claim the credit,
provide information about your qualifying children, if applicable, and to
figure the amount of your credit.
B Differences in California and Federal Law
The differences between California and federal law for the Earned Income
Tax Credit are as follows:
# California allows this credit for wage income (wages, salaries, tips and
other employee compensation) that is subject to California withholding.
# If you were a nonresident, you must have earned wage income that is
subject to California withholding.
# Both your earned income and federal adjusted gross income (AGI)
must be less than $56,844 to qualify for the federal credit, and less
than $30,001 to qualify for the California credit.
# An eligible individual without a qualifying child is 18 years or older for
the California credit.
# Y
ou may elect to include all of your (and/or all of your spouse’s/RDP’s
if filing jointly) nontaxable military combat pay in earned income for
California purposes, whether or not you elect to include it for federal
purposes. Get FTB Pub. 1032, Tax Information for Military Personnel,
for special rules that apply to militar
y personnel claiming the EITC.
# California allows this credit to eligible individuals and their spouses
who have a valid federal ITIN or who have qualifying children who
have a valid federal ITIN.
Specic Instructions
If certain requirements are met, you or your eligible spouse may claim
the EITC even if you do not have a valid SSN and instead have a valid
federal ITIN. This also applies for the YCTC. If you have a valid federal
ITIN, enter it in the Your SSN or ITIN field at the top of the form. For
more information, see the What's New Section and specific instructions
for line 7.
If certain requirements are met, you may claim the EITC even if you do
not have a qualifying child. The amount of the credit is greater if you
have a qualifying child, and increases with each child that qualifies, up
to a maximum of three children. Follow Step 1 through Step 7 below to
determine if you qualify for the credit and to figure the amount of the
credit.
If your EITC was reduced or disallowed for any reason other than a math
or clerical error and you now want to take the EITC then answer “Yes”
on line 1b within the form and follow Step 1 through Step 7 below to
determine if you qualify for the credit.
Attach the completed form FTB 3514 to your Form 540 or 540 2EZ,
California Resident Income Tax Return, or Form 540NR, California
Nonresident or Part-Year Resident Income Tax Return, if you claim the
California EITC.
Step 1 Qualications for All Filers
a. Federal AGI
In taxable year 2020, is the amount on federal Form 1040, U.S.
Individual Income Tax Return, or Form 1040-SR, U.S. Tax Return for
Seniors, line 11 less than $30,001?
Yes Continue.
No Stop here, you cannot take the credit.
b. Do you, and your spouse/RDP if filing a joint return, have a valid SSN
or federal ITIN? See line 7, “Valid SSN” or “Valid ITIN” within Step 3,
Qualifying Child, for a full definition.
Y
es If you have a qualifying child continue to question c. If you do
not have a qualifying child, continue to question d.
No Stop here, you cannot take the EITC.
Page 28 FTB 3514 Instructions 2020
c.
Do you, and your spouse/RDP if filing a joint return, have a qualifying
child who has a valid SSN or federal ITIN?
Yes Continue to question d.
No You may qualify for the EITC as a filer without a qualifying
child, continue to question d.
d.
Is your filing status married filing separately?
Yes Stop here, you cannot take the credit.
No Continue.
e.
Are you filing federal Form 2555, Foreign Earned Income?
Yes Stop here, you cannot take the credit.
No Continue.
f.
Were you or your spouse/RDP a nonresident alien for any part
of 2020?
Yes If your filing status is married filing jointly, continue. Otherwise,
stop here; you cannot take the EITC.
No Continue.
g.
If you are filing Form 540NR, did you and your spouse/RDP live in
California for at least 184 days?
Ye
s Continue.
No Stop here, you cannot take the credit.
h.
Complete line 1, line 2, and line 3 on the form. Then go to Step 2.
Step 2 Investment Income
If you are filing Form 540 or Form 540NR complete Worksheet 1. If you
are filing Form 540 2EZ complete Worksheet 2.
Worksheet 1 – Investment Income
Form 540 and Form 540NR Filers
Interest and Dividends
1 Add and enter the amounts from federal
Form 1040 or 1040-SR, line 2a and line 2b
.
1
2 Enter the amount from federal Form 8814,
Parents’ Election to Report Child’s Interest
and Dividends, line 1b
.................
2
3 Enter the amount from federal Form 1040 or
1040-SR, line 3b
.....................
3
4 Enter any amounts from federal Form 8814,
line 12 for child's interest and dividends
...
4
Capital Gain Net Income
5 Enter the amount from federal Form 1040
or 1040-SR, line 7. If the result is less than
zero, enter- -
- -
- -
- -
0
.......................
5
6 Enter the gain from federal Form 4797
Sales of Business Property, line 7. If the
amount on that line is a loss, enter -0-
.
(But, if you completed federal Form 4797,
line 8 and line 9, enter the amount from
line 9 instead)
.......................
6
7 Subtract line 6 from line 5.
(If the result is less than zero, enter 0 )
...
7
Passive Activities
8 Enter the total of net income from passive
activities included on federal Schedule1
(Form 1040), Additional Income and
Adjustments to Income, line 5
..........
8
Other Activities
9 Enter any income from the rental of
personal property included on federal
Schedule 1 (Form 1040), line 8. If the result
is zero or less, enter 0
................
9
10 Enter any expenses related to the rental
of personal property included as a
write-in adjustment on federal Schedule 1
(Form1040), line 22
..................
10
11 Subtract line 10 from line 9.
(If the result is less than zero, enter 0 )
...
11
Investment Income
12 Add the amounts on lines 1, 2, 3, 4, 7, 8,
and 11.
Enter the total.
This is your investment income
.........
12
13 Is the amount on line 12 more than $3,882?
Yes Stop here, you cannot take the credit.
No Enter the amount from line 12 on
form FTB 3514, line 4. Go to Step 3.
Worksheet 2 – Investment Income
Form 540 2EZ Filer
1 Taxable interest. Enter the amount from
Form 540 2EZ, line 10.
................ 1
2 Nontaxable interest. Add and enter the
amounts from federal Form 1099-INT, box 3
and box 8, and the amount from federal
Form 1099-DIV, box 11
................ 2
3 Dividends. Enter the amount from
Form 540 2EZ, line 11
................. 3
4 Capital gain net income. Enter the amount
from Form 540 2EZ, line 13
............. 4
5 Investment Income. Add line 1, line 2, line 3
and line 4. Enter the amount here
........ 5
6 Is the amount on line 5 more than $3,882?
Yes Stop here, you cannot take the credit.
No Enter the amount from line 5 on form
FTB 3514, line 4.
Go to Step 3.
Step 3 Qualifying Child
Qualifying Child Denition
A qualifying child for the EITC is a child who meets the following
conditions:
# Is your son, daughter, stepchild, foster child, brother, sister,
stepbrother, stepsister, half brother, half sister, or a descendant of any
of them (for example, your grandchild, niece, or nephew).
# Is under age 19 at the end of 2020 and younger than you (or your
spouse/RDP, if filing jointly), or under age 24 at the end of 2020, a
student, and younger than you (or your spouse/RDP, if filing jointly),
or any age and permanently and totally disabled.
# Is not filing a joint return for 2020 or is filing a joint return for 2020
only to claim a refund of withheld income tax or estimated tax paid.
Get federal Publication 596, Earned Income Credit, for examples.
# Lived with you in California for more than half of 2020. If the child
did not live with you for the required time, see exceptions in the
instructions for line 11.
Note:
If the child was married or meets the conditions to be a
qualifying child of another person (other than your spouse/RDP if
filing a joint return), special rules apply. Get federal Publication 596
for more information.
Qualifying Child Questionnaire
a.
Do you have at least one child who meets the conditions to be your
qualifying child?
Yes Continue.
No Go to Step 4.
b.
Are you filing a joint return for 2020?
Yes Complete form FTB 3514, Part III, line 5 through line 12.
Go to Step 5.
No Continue.
FTB 3514 Instructions 2020 Page 29
c. Could you be a qualifying child of another person for 2020? (Answer
“No” if the other person is not required to file, and is not filing, a 2020
tax return or is filing a 2020 return only to claim a refund of withheld
income tax or estimated tax paid. Get federal Publication 596 for
examples.)
Yes Stop here, you cannot take the credit.
No Complete form FTB 3514, Part III, line 5 through line 12.
Go to Step 5.
Note: If your qualifying child is younger than six years old as of the last
day of the taxable year, you must list that child information under Child1,
Child 2 or Child 3 column. Do not include any child younger than six years
old as an attachment to the form FTB 3514. See Step 8 and Step 9 in the
instructions to see if you qualify for the Young Child Tax Credit.
Line 7 – SSN or ITIN
The child must have a valid SSN or ITIN, as defined below, unless the
child was born and died in 2020. If your child was born alive and died
in 2020 and did not have an SSN, enter “Died” on this line and attach a
copy of the child’s birth certificate, death certificate, or hospital medical
records or include it according to your software's instructions.
Valid SSN. A valid SSN is a number issued by the Social Security
Administration without regard to whether it was issued for employment
or issued solely for the purpose of receiving federally funded benefits.
Valid ITIN. A valid ITIN is a federal tax processing number issued by the
Internal Revenue Service that is not expired or revoked. For taxable years
beginning on or after January 1, 2020, a valid federal ITIN can be used
to claim the EITC and YCTC. If an ITIN is used, eligible individuals should
provide the documents listed below upon request by FTB:
# Identifying documents acceptable for purposes of obtaining a
California driver’s license as authorized by the Vehicle code and
related regulations for purposes of establishing documents acceptable
to prove identity.
# Identifying documents used to report earned income for the taxable
year.
Additionally, upon receiving a valid SSN, the individual should notify the
FTB in the time and manner prescribed by the FTB. For more information,
go to
ftb.ca.gov and search for eitc
.
An Adoption Taxpayer Identification Number (ATIN) cannot be used to
claim EITC. If you or your child has an ATIN and later gets a valid SSN
or a valid federal ITIN, you may be able to file an amended return. Use
Form 540, 540 2EZ, or 540NR to amend your original or previously filed
tax return with Schedule X, California Explanation of Amended Return
Changes, attached to the amended return.
If you did not have an SSN or federal ITIN by the due date of your 2020
return (including extensions), you cannot claim the EITC (or YCTC) on
either your original or an amended 2020 return, even if you later get an
SSN or federal ITIN. Also, if a child did not have an SSN or federal ITIN
by the due date of your return (including extensions), you cannot count
that child as a qualifying child in figuring the EITC (or YCTC) on either
your original or an amended 2020 return, even if that child later gets
an SSN or federal ITIN.
Line 9a – Student
A student is a child who during any part of 5 calendar months of 2020
was enrolled as a full-time student at a school, or took a full-time,
on-farm training course given by a school or a state, county, or local
government agency. A school includes a technical, trade, or mechanical
school. It does not include an on-the-job training course, correspondence
school, or school offering courses only through the Internet.
Line 9b – Permanently and totally disabled
A person is permanently and totally disabled if, at any time in 2020, the
person could not engage in any substantial gainful activity because of
a physical or mental condition and a doctor has determined that this
condition (a) has lasted or can be expected to last continuously for at
least a year, or (b) can be expected to lead to death.
Line 10 – Child’s relationship to you
For additional information see qualifying child definition.
Line 11 – Number of days child lived with you
Enter the number of days the child lived with you in California during
2020. To qualify, the child must have the same principal place of
residence in California as you for more than half of 2020, defined as
184 days or more. If the child was born or died in 2020 and your home
was the child’s home for more than half the time he or she was alive
during 2020, enter “366”. Do not enter more than 366 days. If the
child did not live with you for the required time, temporary absences
may count as time lived at home. For more information get federal
Publication 596.
Line 12 – Child’s physical address
Enter the physical address where the child resided during 2020. This
should be the address of the principal place of residence in California
where the child lived with you for more than half of 2020. If the child
lived with you in California for more than half of 2020, but moved within
California during this period, this should be the address of the principal
place of residence that was shared the longest.
Step 4 Filer Without a Qualifying Child
a. Is the amount on federal Form 1040 or 1040-SR, line 11 less than
$30,001?
Yes Continue.
No Stop here, you cannot take the credit.
b. Were you (or your spouse/RDP if filing a joint return) at least age
18 at the end of 2020? (Answer “Yes” if you, or your spouse/RDP
if filing a joint return, were born on or before January 1, 2003.) If
your spouse/RDP died in 2020 (or if you are preparing a return for
someone who died in 2020), get federal Publication 596 for more
information before you answer
.
Yes Continue.
No Stop here, you cannot take the credit.
c. Was your main home, and your spouse’s/RDP’s if filing a joint return,
in California for more than half of 2020?
Yes Continue.
No Stop here, you cannot take the credit.
d. Are you filing a joint return for 2020? For more information get federal
Publication 596.
Yes Skip questions e and f; go to Step 5.
No Continue.
e. Could you be a qualifying child of another person for 2020? (Answer
“No” if the other person is not required to file, and is not filing, a 2020
tax return or is filing a 2020 return only to claim a refund of withheld
income tax or estimated tax paid. Get federal Publication 596 for
examples.)
Yes Stop here, you cannot take the credit.
No Continue.
f. Can you be claimed as a dependent on someone else’s 2020 tax
return?
Yes Stop here, you cannot take the credit.
No Go to Step 5.
Step 5 California Earned Income
Complete lines 13 through 19 to figure your California earned income.
Line 13 – Wages, salaries, tips, and other employee
compensation, subject to California withholding
Enter the total amount of your California wages from your federal
Form(s) W-2, Wage and Tax Statement. This amount appears on
Form W-2, box 16.
Note: If you have clergy wages, subtract the self employment tax, if any,
that was reported on federal Schedule SE (Form 1040), Self-Employment
Tax, and enter the result on form FTB 3514, line 13.
Page 30 FTB 3514 Instructions 2020
Employees and independent contractors − If the taxpayer’s classification
for California and federal purposes is different, enter the earned
income as wages on line 13 or as business income on line 18 based
on the federal classification of income. For example, a taxpayer may be
classified as an independent contractor for federal purposes, but as an
employee for California purposes. Based on this example, this taxpayer
would enter their income as business income on form FTB 3514, line 18.
Use your federal classification for EITC purposes only and for all other
purposes such as completing other tax forms, schedules, etc., use your
California classification.
Line 14 – IHSS payments
Enter the amount included on line 13, that you received as Medicaid
waiver payments, In Home Supportive Services (IHSS) payments, or
IHSS supplementary payments that are nontaxable for federal purposes.
Line 15 – Prison inmate wages and/or pension or annuity from a
nonqualied deferred compensation plan or a nongovernmental
IRC Section 457 plan
Enter the amount included on line 13, that you received for work
performed while an inmate in a penal institution.
Enter the amount included on line 13, that you received as a pension
or annuity from a nonqualified deferred compensation plan or a
nongovernmental IRC Section 457 plan. This amount may be shown on
federal Form W-2, box 11. If you received such an amount and box 11 is
blank, contact your employer for the amount received as a pension or
annuity.
Line 17 – Nontaxable combat pay
Enter the amount from federal Form W-2, box 12, code Q, if you elect
to include your nontaxable military combat pay in earned income for
EITC purposes. If you are filing a joint return, both you and/or your
spouse/RDP can elect to include your own nontaxable military combat
pay for EITC purposes. Each must include all of their nontaxable military
combat pay, not just a portion of it. You may elect to include nontaxable
military combat pay in earned income for California purposes, whether or
not you elect to include it for federal purposes.
Line 18 – Business income or (loss)
If you are self-employed and have net earnings from self-employment,
go to Worksheet 3 to figure your business income or loss. Attach a
copy of your complete federal return, including any federal Schedule
C (Form 1040), Profit or Loss From Business, ScheduleF (Form 1040),
Profit or Loss From Farming, Schedule SE (Form 1040), and any
Schedule K-1 (Form 1065), Partner’s Share of Income, Deductions,
Credits, etc.
Employees and independent contractors – If the taxpayer’s classification
for California and federal purposes is different, enter the earned income
as wages on line 13 or as business income on line 18 based on the
federal classification of income. For example, a taxpayer may be
classified as an independent contractor for federal purposes, but as an
employee for California purposes. Based on this example, this taxpayer
would enter their income as business income on form FTB 3514, line 18.
Use your federal classification for EITC purposes only and for all other
purposes such as completing other tax forms, schedules, etc., use your
California classification.
Worksheet 3 – Business Income or (Loss)
1 Business income or (loss). Enter the amount
from federal Schedule 1 (Form 1040), line3
1
2 Farm income or (loss). Enter the amount
from federal Schedule 1 (Form 1040), line6
2
3 Self-employment earnings from
partnerships reported on K-1s. Enter the net
profit (or loss) from federal Schedule K-1
(Form 1065), box 14, codeA............ 3
4 Deductible part of self-employment tax.
Enter the amount from federal Schedule 1
(Form 1040), line 14
.................. 4
5 Total business income or (loss). Add line 1,
line 2, line 3, and subtract line 4. Enter the
amount here and on form FTB 3514,
line 18 ............................. 5
Lines 18 a-e Business information
Enter your business information in the spaces provided. If you have
multiple businesses, use the information from the schedule with the
largest net profit (loss).
Line b – Business address
Enter your business address. Show a street address instead of a box
number. Include the suite or room number, if any.
Line c – Business license number
Enter your business license number. A business license number is a
reference number from a county, city, or state that allows you to engage
in a specific business activity within the designated area. If you do not
have a business license number, leave line c blank.
Line d – SEIN
Enter your state employer identification number (SEIN) issued by the
California Employment Development Department. If you do not have a
SEIN, leave line d blank.
Line e – Business code
Use the six-digit code from federal Schedule C or Schedule F, box B.
After completing Step 5, line 18e, go to Step 6.
FTB 3514 Instructions 2020 Page 31
Step 6 How to Figure the CA EITC
Complete the California Earned Income Tax Credit Worksheet below. If you file Form 540 or 540 2EZ, after completing Step 6, skip Step 7 and go to
Step8. If you file a Form 540NR, after completing Step 6, go to Step 7.
California Earned Income Tax Credit Worksheet
Part I All Filers
1 Enter your California earned income from form FTB 3514, line 19. If the amount is zero or less, stop here
............ 1 ___________________
2 Look up the amount on line 1 in the EITC Table to find the credit. Be sure you use the correct
column for the number of qualifying children you have. Enter the credit here
.................................. 2 ___________________
If the amount on line 2 is zero, stop here. You cannot take the credit.
3 Enter the amount from federal Form 1040 or 1040-SR, line 11
.......................... 3 _________________
4 Are the amounts on lines 1 and 3 the same?
Yes Skip line 5; and enter the amount from line 2 on line 6.
No Go to line 5.
Part II Filers who Answered “No” on Line 4
5 If you have:
# No qualifying children, is the amount on line 3 less than $3,757?
# 1 qualifying child, is the amount on line 3 less than $5,642?
# 2 or more qualifying children, is the amount on line 3 less than $7,920?
Yes Leave line 5 blank; enter the amount from line 2 on line 6.
No Look up the amount on line 3 in the EITC Table to find the credit. Be sure you use the correct
column for the number of qualifying children you have. Enter the credit here.
.............................. 5
Compare the amounts on line 5 and line 2, enter the smaller amount on line 6.
Part III Your Earned Income Tax Credit
6 This is your California earned income tax credit.
Enter this amount on form FTB 3514, line 20. .......................................................... 6
(continued on the next page)
Page 32 FTB 3514 Instructions 2020
Step 7 How to Figure the Nonresident or Part-Year
Resident EITC
If you file Form 540 or 540 2EZ, skip Step 7 and go to Step 8.
Line 21 – CA Exemption Credit Percentage
If you file a Form 540NR, enter your CA Exemption Credit Percentage
from Form 540NR, line 38 on form FTB 3514, line 21. However, if
your total taxable income was less than zero and you entered $0 on
Form540NR, line 19, complete Worksheet 4 below to compute the
correct CA Exemption Credit Percentage to enter on form FTB 3514,
line21.
Worksheet 4 – CA Exemption Credit Percentage
Complete this worksheet only if you are a nonresident or part-year
resident with negative total taxable income and you entered zero on
Form 540NR, line 19.
Part I Total Taxable Income
1 Enter the amount from Form 540NR, line 17.
If a negative amount, enter as negative
..... 1
2 Enter the amount from Form 540NR, line 18
. 2
3 Total Taxable Income. Subtract line 2 from
line 1. Enter the negative result here
....... 3
Part II California Taxable Income
4 Enter the amount from Schedule CA (540NR),
Part IV, line 1. If a negative amount,
enter as negative
...................... 4
5 Enter the amount from Schedule CA (540NR),
Part IV, line 4
......................... 5
6 California Taxable Income. Subtract line 5
from line 4. If a negative amount,
enter as negative ...................... 6
Part III CA Exemption Credit Percentage
7 Subtract line 6 from line 3. If a negative
amount, enter as negative
............... 7
8 Enter the amount from line 3 as a positive
amount
.............................. 8
9 Divide line 7 by line 8. Enter amount as
a decimal
............................ 9
10 CA Exemption Credit Percentage. Subtract
line 9 from 1.000. If more than 1, enter 1.000.
If less than zero, enter 0. Enter the result
as a decimal here and on form FTB 3514,
line 21 or line 29.
..................... 10
Line 22 – Nonresident or Part-Year Resident EITC
Multiply line 20 by line 21 and enter the result on form FTB 3514, line 22.
This amount should also be entered on Form 540NR, line 85.
Step 8 Qualications for Young Child Tax
Credit(YCTC)
To qualify for the YCTC, you must meet all of the following:
You have been allowed the CA EITC on this form.
You have at least one qualifying child for the CA EITC.
Your qualifying child is younger than six years old as of the last
day of the taxable year.
Caution: If you do not meet all of the above requirements, you cannot
take this credit.
If you meet all of the above requirements, complete Part VII, Y
oung Child
Tax Credit. If you are a nonresident or part-year resident, also complete
Part VIII, Nonresident or Part-Y
ear Resident Young Child Tax Credit.
For taxable years beginning on or after January 1, 2020, California
expanded YCTC eligibility to a qualifying child who is younger than
6 years old as of the last day of the taxable year, who has a valid federal
ITIN. The child must be a qualifying child of an eligible individual, the
eligible individual’s spouse (if married), who have a federal ITIN.
Note: If your qualifying child is younger than six years old as of the last
day of the taxable year, you must list that child information under Part III,
Qualifying Child Information, Child 1, Child 2 or Child 3 column. Do not
include any child younger than six years old as an attachment to the form
FTB 3514.
Line 23 – California Earned Income
CA earned income for purposes of the YCTC is the same as for the
CAEITC. Enter the amount from form FTB 3514, line 19.
Line 25 – Excess Earned Income over threshold
Subtract the $25,000 threshold amount from your CA earned income
entered on line 23 and enter the excess amount on line 25.
Line 26 and Line 27
For every $100 over the threshold amount, your credit is reduced by $20.
Line 28
This is the amount of your allowable YCTC to claim on your tax
return. This amount should also be entered on Form 540, line 76; or
Form 540 2EZ, line 24. If you file Form 540 or 540 2EZ, stop here, do not
go to Step 9.
Step 9 Nonresident or Part-Year Resident Young
Child Tax Credit
Line 29
If you file a Form 540NR, enter your CA Exemption Credit Percentage
from Form 540NR, line 38 on form FTB 3514, line 29. However, if you
completed Worksheet 4, enter the CA Exemption Credit Percentage from
Worksheet 4, line 10 on form FTB 3514, line 29.
Line 30
Multiply line 28 by line 29 and enter the result on form FTB 3514, line 30.
This amount should also be entered on Form 540NR, line 86.
FTB 3514 2020 Page 33
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
2020 Earned Income Tax Credit Table
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2.
Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
1 50 2 7 9 10
51 100 5 22 26 29
101 150 8 36 43 48
151 200 11 51 60 67
201 250 15 65 77 86
251 300 18 80 94 105
301 350 21 94 111 125
351 400 24 109 128 144
401 450 28 123 145 163
451 500 31 137 162 182
501 550 34 152 179 201
551 600 37 166 196 220
601 650 41 181 213 239
651 700 44 195 230 258
701 750 47 210 247 278
751 800 50 224 264 297
801 850 54 239 281 316
851 900 57 253 298 335
901 950 60 267 315 354
951 1,000 63 282 332
373
1,001 1,050 67 296 349 392
1,051 1,100 70 311 366 411
1,101 1,150 73 325 383 431
1,151 1,200 76 340 400 450
1,201 1,250 80 354 417 469
1,251 1,300 83 369 434 488
1,301 1,350 86 383 451 507
1,351 1,400 89 398 468 526
1,401 1,450 93 412 485 545
1,451 1,500 96 426 502 564
1,501 1,550 99 441 519 584
1,551 1,600 102 455 536 603
1,601 1,650 106 470 553 622
1,651 1,700 109 484 570 641
1,701 1,750 112 499 587 660
1,751 1,800 115 513 604 679
1,801 1,850 119 528 621 698
1,851 1,900 122 542 638 717
1,901 1,950 125 556 655 737
1,951 2,000 128 571 672 756
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
2,001 2,050 132 585 689 775
2,051 2,100 135 600 706 794
2,101 2,150 138 614 723 813
2,151 2,200 141 629 740 832
2,201 2,250 145 643 757 851
2,251 2,300 148 658 774 870
2,301 2,350 151 672 791 890
2,351 2,400 154 687 808 909
2,401 2,450 158 701 825 928
2,451 2,500 161 715 842 947
2,501 2,550 164 730 859 966
2,551 2,600 167 744 876 985
2,601 2,650 171 759 893 1,004
2,651 2,700 174 773 910 1,023
2,701 2,750 177 788 927 1,043
2,751 2,800 180 802 944 1,062
2,801 2,850 184 817 961 1,081
2,851 2,900 187 831 978 1,100
2,901 2,950 190 845 995 1,119
2,951 3,000 193 860 1,012 1,138
3,001 3,050 197 874 1,029 1,157
3,051 3,100 200 889 1,046 1,176
3,101 3,150
203 903 1,063 1,196
3,151 3,200 206 918 1,080 1,215
3,201 3,250 210 932 1,097 1,234
3,251 3,300 213 947 1,114 1,253
3,301 3,350 216 961 1,131 1,272
3,351 3,400 219 976 1,148 1,291
3,401 3,450 223 990 1,165 1,310
3,451 3,500 226 1,004 1,182 1,329
3,501 3,550 229 1,019 1,199 1,349
3,551 3,600 232 1,033 1,216 1,368
3,601 3,650 236 1,048 1,233 1,387
3,651 3,700 239 1,062 1,250 1,406
3,701 3,750 242 1,077 1,267 1,425
3,751 3,800 243 1,091 1,284 1,444
3,801 3,850 240 1,106 1,301 1,463
3,851 3,900 237 1,120 1,318 1,482
3,901 3,950 233 1,134 1,335 1,502
3,951 4,000 230 1,149 1,352 1,521
Page 34 FTB 3514 2020
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
4,001 4,050 227 1,163 1,369 1,540
4,051 4,100 224 1,178 1,386 1,559
4,101 4,150 220 1,192 1,403 1,578
4,151 4,200 217 1,207 1,420 1,597
4,201 4,250 214 1,221 1,437 1,616
4,251 4,300 211 1,236 1,454 1,635
4,301 4,350 207 1,250 1,471 1,655
4,351 4,400 204 1,265 1,488 1,674
4,401 4,450 203 1,279 1,505 1,693
4,451 4,500 202 1,293 1,522 1,712
4,501 4,550 202 1,308 1,539 1,731
4,551 4,600 201 1,322 1,556 1,750
4,601 4,650 201 1,337 1,573 1,769
4,651 4,700 201 1,351 1,590 1,788
4,701 4,750 200 1,366 1,607 1,808
4,751 4,800 200 1,380 1,624 1,827
4,801 4,850 199 1,395 1,641 1,846
4,851 4,900 199 1,409 1,658 1,865
4,901 4,950 199 1,423 1,675 1,884
4,951 5,000 198 1,438 1,692 1,903
5,001 5,050 198 1,452 1,709 1,922
5,051 5,100 197 1,467 1,726 1,941
5,101 5,150
197 1,481 1,743 1,961
5,151 5,200 197 1,496 1,760 1,980
5,201 5,250 196 1,510 1,777 1,999
5,251 5,300 196 1,525 1,794 2,018
5,301 5,350 195 1,539 1,811 2,037
5,351 5,400 195 1,554 1,828 2,056
5,401 5,450 195 1,568 1,845 2,075
5,451 5,500 194 1,582 1,862 2,094
5,501 5,550 194 1,597 1,879 2,114
5,551 5,600 194 1,611 1,896 2,133
5,601 5,650 193 1,626 1,913 2,152
5,651 5,700 193 1,621 1,930 2,171
5,701 5,750 192 1,606 1,947 2,190
5,751 5,800 192 1,592 1,964 2,209
5,801 5,850 192 1,578 1,981 2,228
5,851 5,900 191 1,563 1,998 2,247
5,901 5,950 191 1,549 2,015 2,267
5,951 6,000 190 1,534 2,032 2,286
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Y
our credit is . . .
6,001 6,050 190 1,520 2,049 2,305
6,051 6,100 190 1,505 2,066 2,324
6,101 6,150 189 1,491 2,083 2,343
6,151 6,200 189 1,476 2,100 2,362
6,201 6,250 188 1,462 2,117 2,381
6,251 6,300 188 1,447 2,134 2,400
6,301 6,350 188 1,433 2,151 2,420
6,351 6,400 187 1,419 2,168 2,439
6,401 6,450 187 1,404 2,185 2,458
6,451 6,500 186 1,390 2,202 2,477
6,501 6,550 186 1,375 2,219 2,496
6,551 6,600 186 1,361 2,236 2,515
6,601 6,650 185 1,346 2,253 2,534
6,651 6,700 185 1,332 2,270 2,553
6,701 6,750 184 1,317 2,287 2,573
6,751 6,800 184 1,303 2,304 2,592
6,801 6,850 184 1,289 2,321 2,611
6,851 6,900 183 1,274 2,338 2,630
6,901 6,950 183 1,260 2,355 2,649
6,951 7,000 182 1,245 2,372 2,668
7,001 7,050 182 1,231 2,389 2,687
7,051 7,100 182 1,216 2,406 2,706
7,101 7,150
181 1,202 2,423 2,726
7,151 7,200 181 1,187 2,440 2,745
7,201 7,250 180 1,173 2,457 2,764
7,251 7,300 180 1,158 2,474 2,783
7,301 7,350 180 1,144 2,491 2,802
7,351 7,400 179 1,130 2,508 2,821
7,401 7,450 179 1,115 2,525 2,840
7,451 7,500 178 1,101 2,542 2,859
7,501 7,550 178 1,086 2,559 2,879
7,551 7,600 178 1,072 2,576 2,898
7,601 7,650 177 1,057 2,593 2,917
7,651 7,700 177 1,043 2,610 2,936
7,701 7,750 177 1,028 2,627 2,955
7,751 7,800 176 1,014 2,644 2,974
7,801 7,850 176 1,000 2,661 2,993
7,851 7,900 175 985 2,678 3,012
7,901 7,950 175 971 2,691 3,027
7,951 8,000 175 956 2,674 3,008
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
FTB 3514 2020 Page 35
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
8,001 8,050 174 942 2,657 2,989
8,051 8,100 174 927 2,640 2,970
8,101 8,150 173 913 2,623 2,951
8,151 8,200 173 898 2,606 2,932
8,201 8,250 173 884 2,589 2,913
8,251 8,300 172 869 2,572 2,893
8,301 8,350 172 855 2,555 2,874
8,351 8,400 171 841 2,538 2,855
8,401 8,450 171 826 2,521 2,836
8,451 8,500 171 812 2,504 2,817
8,501 8,550 170 797 2,487 2,798
8,551 8,600 170 783 2,470 2,779
8,601 8,650 169 768 2,453 2,760
8,651 8,700 169 754 2,436 2,740
8,701 8,750 169 739 2,419 2,721
8,751 8,800 168 725 2,402 2,702
8,801 8,850 168 711 2,385 2,683
8,851 8,900 167 696 2,368 2,664
8,901 8,950 167 682 2,351 2,645
8,951 9,000 167 667 2,334 2,626
9,001 9,050 166 653 2,317 2,607
9,051 9,100 166 638 2,300 2,587
9,101 9,150
165 624 2,283 2,568
9,151 9,200 165 609 2,266 2,549
9,201 9,250 165 595 2,249 2,530
9,251 9,300 164 580 2,232 2,511
9,301 9,350 164 566 2,215 2,492
9,351 9,400 163 552 2,198 2,473
9,401 9,450 163 537 2,181 2,454
9,451 9,500 163 523 2,164 2,434
9,501 9,550 162 511 2,147 2,415
9,551 9,600 162 510 2,130 2,396
9,601 9,650 162 509 2,113 2,377
9,651 9,700 161 508 2,096 2,358
9,701 9,750 161 506 2,079 2,339
9,751 9,800 160 505 2,062 2,320
9,801 9,850 160 504 2,045 2,301
9,851 9,900 160 503 2,028 2,281
9,901 9,950 159 501 2,011 2,262
9,951 10,000 159 500 1,994 2,243
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
10,001 10,050 158 499 1,977 2,224
10,051 10,100 158 498 1,960 2,205
10,101 10,150 158 496 1,943 2,186
10,151 10,200 157 495 1,926 2,167
10,201 10,250 157 494 1,909 2,148
10,251 10,300 156 493 1,892 2,128
10,301 10,350 156 491 1,875 2,109
10,351 10,400 156 490 1,858 2,090
10,401 10,450 155 489 1,841 2,071
10,451 10,500 155 488 1,824 2,052
10,501 10,550 154 486 1,807 2,033
10,551 10,600 154 485 1,790 2,014
10,601 10,650 154 484 1,773 1,995
10,651 10,700 153 483 1,756 1,975
10,701 10,750 153 481 1,739 1,956
10,751 10,800 152 480 1,722 1,937
10,801 10,850 152 479 1,705 1,918
10,851 10,900 152 478 1,688 1,899
10,901 10,950 151 476 1,671 1,880
10,951 11,000 151 475 1,654 1,861
11,001 11,050 150 474 1,637 1,842
11,051 11,100 150 473 1,620 1,822
11,101 11,150
150 471 1,603 1,803
11,151 11,200 149 470 1,586 1,784
11,201 11,250 149 469 1,569 1,765
11,251 11,300 148 468 1,552 1,746
11,301 11,350 148 466 1,535 1,727
11,351 11,400 148 465 1,518 1,708
11,401 11,450 147 464 1,501 1,689
11,451 11,500 147 463 1,484 1,669
11,501 11,550 146 461 1,467 1,650
11,551 11,600 146 460 1,450 1,631
11,601 11,650 146 459 1,433 1,612
11,651 11,700 145 458 1,416 1,593
11,701 11,750 145 456 1,399 1,574
11,751 11,800 145 455 1,382 1,555
11,801 11,850 144 454 1,365 1,536
11,851 11,900 144 453 1,348 1,516
11,901 11,950 143 451 1,331 1,497
11,951 12,000 143 450 1,314 1,478
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
Page 36 FTB 3514 2020
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
12,001 12,050 143 449 1,297 1,459
12,051 12,100 142 448 1,280 1,440
12,101 12,150 142 446 1,263 1,421
12,151 12,200 141 445 1,246 1,402
12,201 12,250 141 444 1,229 1,383
12,251 12,300 141 443 1,212 1,363
12,301 12,350 140 441 1,195 1,344
12,351 12,400 140 440 1,178 1,325
12,401 12,450 139 439 1,161 1,306
12,451 12,500 139 438 1,144 1,287
12,501 12,550 139 436 1,127 1,268
12,551 12,600 138 435 1,110 1,249
12,601 12,650 138 434 1,093 1,230
12,651 12,700 137 433 1,076 1,210
12,701 12,750 137 431 1,059 1,191
12,751 12,800 137 430 1,042 1,172
12,801 12,850 136 429 1,025 1,153
12,851 12,900 136 428 1,008 1,134
12,901 12,950 135 426 991 1,115
12,951 13,000 135 425 974 1,096
13,001 13,050 135 424 957 1,077
13,051 13,100 134 423 940 1,057
13,101 13,150
134 421 923 1,038
13,151 13,200 133 420 906 1,019
13,201 13,250 133 419 889 1,000
13,251 13,300 133 418 872 981
13,301 13,350 132 416 855 962
13,351 13,400 132 415 838 943
13,401 13,450 131 414 821 924
13,451 13,500 131 413 804 904
13,501 13,550 131 411 787 885
13,551 13,600 130 410 770 866
13,601 13,650 130 409 753 847
13,651 13,700 129 408 736 828
13,701 13,750 129 406 719 809
13,751 13,800 129 405 702 790
13,801 13,850 128 404 685 771
13,851 13,900 128 403 668 751
13,901 13,950 128 401 651 732
13,951 14,000 127 400 634 713
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
14,001 14,050 127 399 617 694
14,051 14,100 126 398 600 675
14,101 14,150 126 397 583 656
14,151 14,200 126 395 566 637
14,201 14,250 125 394 549 618
14,251 14,300 125 393 532 598
14,301 14,350 124 392 515 579
14,351 14,400 124 390 510 560
14,401 14,450 124 389 509 541
14,451 14,500 123 388 507 522
14,501 14,550 123 387 506 511
14,551 14,600 122 385 504 509
14,601 14,650 122 384 502 507
14,651 14,700 122 383 501 506
14,701 14,750 121 382 499 504
14,751 14,800 121 380 497 503
14,801 14,850 120 379 496 501
14,851 14,900 120 378 494 499
14,901 14,950 120 377 492 498
14,951 15,000 119 375 491 496
15,001 15,050 119 374 489 494
15,051 15,100 118 373 488 493
15,101 15,150
118 372 486 491
15,151 15,200 118 370 484 489
15,201 15,250 117 369 483 488
15,251 15,300 117 368 481 486
15,301 15,350 116 367 479 484
15,351 15,400 116 365 478 483
15,401 15,450 116 364 476 481
15,451 15,500 115 363 474 479
15,501 15,550 115 362 473 478
15,551 15,600 114 360 471 476
15,601 15,650 114 359 470 474
15,651 15,700 114 358 468 473
15,701 15,750 113 357 466 471
15,751 15,800 113 355 465 469
15,801 15,850 112 354 463 468
15,851 15,900 112 353 461 466
15,901 15,950 112 352 460 464
15,951 16,000 111 350 458 463
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
FTB 3514 2020 Page 37
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
16,001 16,050 111 349 456 461
16,051 16,100 111 348 455 460
16,101 16,150 110 347 453 458
16,151 16,200 110 345 452 456
16,201 16,250 109 344 450 455
16,251 16,300 109 343 448 453
16,301 16,350 109 342 447 451
16,351 16,400 108 340 445 450
16,401 16,450 108 339 443 448
16,451 16,500 107 338 442 446
16,501 16,550 107 337 440 445
16,551 16,600 107 335 438 443
16,601 16,650 106 334 437 441
16,651 16,700 106 333 435 440
16,701 16,750 105 332 434 438
16,751 16,800 105 330 432 436
16,801 16,850 105 329 430 435
16,851 16,900 104 328 429 433
16,901 16,950 104 327 427 431
16,951 17,000 103 325 425 430
17,001 17,050 103 324 424 428
17,051 17,100 103 323 422 426
17,101 17,150
102 322 420 425
17,151 17,200 102 320 419 423
17,201 17,250 101 319 417 422
17,251 17,300 101 318 416 420
17,301 17,350 101 317 414 418
17,351 17,400 100 315 412 417
17,401 17,450 100 314 411 415
17,451 17,500 99 313 409 413
17,501 17,550 99 312 407 412
17,551 17,600 99 310 406 410
17,601 17,650 98 309 404 408
17,651 17,700 98 308 402 407
17,701 17,750 97 307 401 405
17,751 17,800 97 305 399 403
17,801 17,850 97 304 398 402
17,851 17,900 96 303 396 400
17,901 17,950 96 302 394 398
17,951 18,000 95 300 393 397
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
18,001 18,050 95 299 391 395
18,051 18,100 95 298 389 393
18,101 18,150 94 297 388 392
18,151 18,200 94 295 386 390
18,201 18,250 94 294 384 388
18,251 18,300 93 293 383 387
18,301 18,350 93 292 381 385
18,351 18,400 92 290 380 383
18,401 18,450 92 289 378 382
18,451 18,500 92 288 376 380
18,501 18,550 91 287 375 379
18,551 18,600 91 285 373 377
18,601 18,650 90 284 371 375
18,651 18,700 90 283 370 374
18,701 18,750 90 282 368 372
18,751 18,800 89 280 366 370
18,801 18,850 89 279 365 369
18,851 18,900 88 278 363 367
18,901 18,950 88 277 362 365
18,951 19,000 88 275 360 364
19,001 19,050 87 274 358 362
19,051 19,100 87 273 357 360
19,101 19,150
86 272 355 359
19,151 19,200 86 270 353 357
19,201 19,250 86 269 352 355
19,251 19,300 85 268 350 354
19,301 19,350 85 267 348 352
19,351 19,400 84 265 347 350
19,401 19,450 84 264 345 349
19,451 19,500 84 263 344 347
19,501 19,550 83 262 342 345
19,551 19,600 83 260 340 344
19,601 19,650 82 259 339 342
19,651 19,700 82 258 337 340
19,701 19,750 82 257 335 339
19,751 19,800 81 255 334 337
19,801 19,850 81 254 332 336
19,851 19,900 80 253 330 334
19,901 19,950 80 252 329 332
19,951 20,000 80 250 327 331
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
Page 38 FTB 3514 2020
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
20,001 20,050 79 249 326 329
20,051 20,100 79 248 324 327
20,101 20,150 79 247 322 326
20,151 20,200 78 245 321 324
20,201 20,250 78 244 319 322
20,251 20,300 77 243 317 321
20,301 20,350 77 242 316 319
20,351 20,400 77 240 314 317
20,401 20,450 76 239 312 316
20,451 20,500 76 238 311 314
20,501 20,550 75 237 309 312
20,551 20,600 75 235 308 311
20,601 20,650 75 234 306 309
20,651 20,700 74 233 304 307
20,701 20,750 74 232 303 306
20,751 20,800 73 230 301 304
20,801 20,850 73 229 299 302
20,851 20,900 73 228 298 301
20,901 20,950 72 227 296 299
20,951 21,000 72 225 294 298
21,001 21,050 71 224 293 296
21,051 21,100 71 223 291 294
21,101 21,150
71 222 290 293
21,151 21,200 70 220 288 291
21,201 21,250 70 219 286 289
21,251 21,300 69 218 285 288
21,301 21,350 69 217 283 286
21,351 21,400 69 215 281 284
21,401 21,450 68 214 280 283
21,451 21,500 68 213 278 281
21,501 21,550 67 212 276 279
21,551 21,600 67 210 275 278
21,601 21,650 67 209 273 276
21,651 21,700 66 208 272 274
21,701 21,750 66 207 270 273
21,751 21,800 65 205 268 271
21,801 21,850 65 204 267 269
21,851 21,900 65 203 265 268
21,901 21,950 64 202 263 266
21,951 22,000 64 200 262 264
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
22,001 22,050 63 199 260 263
22,051 22,100 63 198 258 261
22,101 22,150 63 197 257 259
22,151 22,200 62 195 255 258
22,201 22,250 62 194 254 256
22,251 22,300 62 193 252 255
22,301 22,350 61 192 250 253
22,351 22,400 61 190 249 251
22,401 22,450 60 189 247 250
22,451 22,500 60 188 245 248
22,501 22,550 60 187 244 246
22,551 22,600 59 185 242 245
22,601 22,650 59 184 240 243
22,651 22,700 58 183 239 241
22,701 22,750 58 182 237 240
22,751 22,800 58 180 236 238
22,801 22,850 57 179 234 236
22,851 22,900 57 178 232 235
22,901 22,950 56 177 231 233
22,951 23,000 56 175 229 231
23,001 23,050 56 174 227 230
23,051 23,100 55 173 226 228
23,101 23,150
55 172 224 226
23,151 23,200 54 170 222 225
23,201 23,250 54 169 221 223
23,251 23,300 54 168 219 221
23,301 23,350 53 167 218 220
23,351 23,400 53 165 216 218
23,401 23,450 52 164 214 217
23,451 23,500 52 163 213 215
23,501 23,550 52 162 211 213
23,551 23,600 51 160 209 212
23,601 23,650 51 159 208 210
23,651 23,700 50 158 206 208
23,701 23,750 50 157 204 207
23,751 23,800 50 155 203 205
23,801 23,850 49 154 201 203
23,851 23,900 49 153 200 202
23,901 23,950 48 152 198 200
23,951 24,000 48 150 196 198
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
FTB 3514 2020 Page 39
Continued on next page.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
24,001 24,050 48 149 195 197
24,051 24,100 47 148 193 195
24,101 24,150 47 147 191 193
24,151 24,200 46 145 190 192
24,201 24,250 46 144 188 190
24,251 24,300 46 143 186 188
24,301 24,350 45 142 185 187
24,351 24,400 45 140 183 185
24,401 24,450 45 139 182 183
24,451 24,500 44 138 180 182
24,501 24,550 44 137 178 180
24,551 24,600 43 135 177 178
24,601 24,650 43 134 175 177
24,651 24,700 43 133 173 175
24,701 24,750 42 132 172 174
24,751 24,800 42 130 170 172
24,801 24,850 41 129 168 170
24,851 24,900 41 128 167 169
24,901 24,950 41 127 165 167
24,951 25,000 40 125 164 165
25,001 25,050 40 124 162 164
25,051 25,100 39 123 160 162
25,101 25,150
39 122 159 160
25,151 25,200 39 120 157 159
25,201 25,250 38 119 155 157
25,251 25,300 38 118 154 155
25,301 25,350 37 117 152 154
25,351 25,400 37 115 150 152
25,401 25,450 37 114 149 150
25,451 25,500 36 113 147 149
25,501 25,550 36 112 146 147
25,551 25,600 35 110 144 145
25,601 25,650 35 109 142 144
25,651 25,700 35 108 141 142
25,701 25,750 34 107 139 140
25,751 25,800 34 105 137 139
25,801 25,850 33 104 136 137
25,851 25,900 33 103 134 135
25,901 25,950 33 102 132 134
25,951 26,000 32 100 131 132
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
26,001 26,050 32 99 129 131
26,051 26,100 31 98 128 129
26,101 26,150 31 97 126 127
26,151 26,200 31 95 124 126
26,201 26,250 30 94 123 124
26,251 26,300 30 93 121 122
26,301 26,350 29 92 119 121
26,351 26,400 29 90 118 119
26,401 26,450 29 89 116 117
26,451 26,500 28 88 114 116
26,501 26,550 28 87 113 114
26,551 26,600 28 85 111 112
26,601 26,650 27 84 110 111
26,651 26,700 27 83 108 109
26,701 26,750 26 82 106 107
26,751 26,800 26 80 105 106
26,801 26,850 26 79 103 104
26,851 26,900 25 78 101 102
26,901 26,950 25 77 100 101
26,951 27,000 24 75 98 99
27,001 27,050 24 74 96 97
27,051 27,100 24 73 95 96
27,101 27,150
23 72 93 94
27,151 27,200 23 70 92 93
27,201 27,250 22 69 90 91
27,251 27,300 22 68 88 89
27,301 27,350 22 67 87 88
27,351 27,400 21 65 85 86
27,401 27,450 21 64 83 84
27,451 27,500 20 63 82 83
27,501 27,550 20 62 80 81
27,551 27,600 20 60 78 79
27,601 27,650 19 59 77 78
27,651 27,700 19 58 75 76
27,701 27,750 18 57 74 74
27,751 27,800 18 55 72 73
27,801 27,850 18 54 70 71
27,851 27,900 17 53 69 69
27,901 27,950 17 52 67 68
27,951 28,000 16 50 65 66
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
Page 40 FTB 3514 2020
1. To find your credit, read down the “At least - But not over” columns and find the line that includes the amount you were told to look up from your
California Earned Income Tax Credit Worksheet.
2. Then, go to the column that includes the number of qualifying children you have. Enter the credit from that column on your California Earned
Income Tax Credit Worksheet.
2020 Earned Income Tax Credit Table
Continued
Caution: This is not a tax table. If you are married filing separately you do not qualify for this credit.
If the amount you are
looking up from
the worksheet is . . .
And your number of qualifying children is
At
least
But Not
Over
0 1 2 3
Your credit is . . .
28,001 28,050 16 49 64 64
28,051 28,100 16 48 62 63
28,101 28,150 15 47 60 61
28,151 28,200 15 45 59 59
28,201 28,250 14 44 57 58
28,251 28,300 14 43 56 56
28,301 28,350 14 42 54 54
28,351 28,400 13 40 52 53
28,401 28,450 13 39 51 51
28,451 28,500 12 38 49 50
28,501 28,550 12 37 47 48
28,551 28,600 12 35 46 46
28,601 28,650 11 34 44 45
28,651 28,700 11 33 42 43
28,701 28,750 11 32 41 41
28,751 28,800 10 30 39 40
28,801 28,850 10 29 38 38
28,851 28,900 9 28 36 36
28,901 28,950 9 27 34 35
28,951 29,000 9 25 33 33
29,001 29,050 8 24 31 31
29,051 29,100 8 23 29 30
29,101 29,150
7 22 28 28
29,151 29,200 7 20 26 26
29,201 29,250 7 19 24 25
29,251 29,300 6 18 23 23
29,301 29,350 6 17 21 21
29,351 29,400 5 15 20 20
29,401 29,450 5 14 18 18
29,451 29,500 5 13 16 16
29,501 29,550 4 12 15 15
29,551 29,600 4 10 13 13
29,601 29,650 3 9 11 11
29,651 29,700 3 8 10 10
29,701 29,750 3 7 8 8
29,751 29,800 2 5 6 7
29,801 29,850 2 4 5 5
29,851 29,900 1 3 3 3
29,901 29,950 1 2 2 2
29,951 30,000 1 1 1 1
Form 540 2EZ Tax Booklet 2020 Page 41
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR.
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
0 15,251 0 0 0 0
15,252 15,351 1 0 0 0
15,352 15,451 3 0 0 0
15,452 15,551 5 0 0 0
15,552 15,651 7 0 0 0
15,652 15,751 9 0 0 0
15,752 15,851 11 0 0 0
15,852 15,951 13 0 0 0
15,952 16,051 15 0 0 0
16,052 16,151 17 0 0 0
16,152 16,251 19 0 0 0
16,252 16,351 21 0 0 0
16,352 16,451 23 0 0 0
16,452 16,551 25 0 0 0
16,552 16,651 27 0 0 0
16,652 16,751 29 0 0 0
16,752 16,851 31 0 0 0
16,852 16,951 33 0 0 0
16,952 17,051 35 0 0 0
17,052 17,151 37 0 0 0
17,152 17,251 39 0 0 0
17,252 17,351 41 0 0 0
17,352 17,451 43 0 0 0
17,452 17,551 45 0 0 0
17,552 17,651 47 0 0 0
17,652 17,751 49 0 0 0
17,752 17,851 51 0 0 0
17,852 17,951 53 0 0 0
17,952 18,051 55 0 0 0
18,052 18,151 57 0 0 0
18,152 18,251 59 0 0 0
18,252 18,351 61 0 0 0
18,352 18,451 63 0 0 0
18,452 18,551 65 0 0 0
18,552 18,651 67 0 0 0
18,652 18,751 69 0 0 0
18,752 18,851 71 0 0 0
18,852 18,951 73 0 0 0
18,952 19,051 75 0 0 0
19,052 19,151 77 0 0 0
19,152 19,251 79 0 0 0
19,252 19,351 81 0 0 0
19,352 19,451
83 0 0 0
19,452 19,551 85 0 0 0
19,552 19,651 87 0 0 0
19,652 19,751 89 0 0 0
19,752 19,851 91 0 0 0
19,852 19,951 93 0 0 0
19,952 20,051 95 0 0 0
20,052 20,151 97 0 0 0
20,152 20,251 99 0 0 0
20,252 20,351 101 0 0 0
20,352 20,451 103 0 0 0
20,452 20,551 105 0 0 0
20,552 20,651 107 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
20,652 20,751 109 0 0 0
20,752 20,851 111 0 0 0
20,852 20,951 113 0 0 0
20,952 21,051 115 0 0 0
21,052 21,151 117 0 0 0
21,152 21,251 119 0 0 0
21,252 21,351 121 0 0 0
21,352 21,451 123 0 0 0
21,452 21,551 125 0 0 0
21,552 21,651 127 0 0 0
21,652 21,751 129 0 0 0
21,752 21,851 131 0 0 0
21,852 21,951 133 0 0 0
21,952 22,051 135 0 0 0
22,052 22,151 137 0 0 0
22,152 22,251 139 0 0 0
22,252 22,351 141 0 0 0
22,352 22,451 143 0 0 0
22,452 22,551 145 0 0 0
22,552 22,651 147 0 0 0
22,652 22,751 149 0 0 0
22,752 22,851 151 0 0 0
22,852 22,951
153 0 0 0
22,952 23,051 155 0 0 0
23,052 23,151 157 0 0 0
23,152 23,251 159 0 0 0
23,252 23,351 161 0 0 0
23,352 23,451 163 0 0 0
23,452 23,551 165 0 0 0
23,552 23,651 167 0 0 0
23,652 23,751 169 0 0 0
23,752 23,851 171 0 0 0
23,852 23,951 173 0 0 0
23,952 24,051 175 0 0 0
24,052 24,151 177 0 0 0
24,152 24,251 179 0 0 0
24,252 24,351 181 0 0 0
24,352 24,451 183 0 0 0
24,452 24,551 185 0 0 0
24,552 24,651 187 0 0 0
24,652 24,751 189 0 0 0
24,752 24,851 191 0 0 0
24,852 24,951
193 0 0 0
24,952 25,051 195 0 0 0
25,052 25,151 197 0
0 0
25,152 25,251 199 0 0 0
25,252 25,351 201 0 0 0
25,352 25,451 203 0 0 0
25,452 25,551 205 0 0 0
25,552 25,651 207 0 0 0
25,652 25,751 209 0 0 0
25,752 25,851 211 0 0 0
25,852 25,951 215 0 0 0
25,952 26,051 219 0 0 0
26,052 26,151 223 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
26,152 26,251 227 0 0 0
26,252 26,351 231 0 0 0
26,352 26,451 235 0 0 0
26,452 26,551 239 0 0 0
26,552 26,651 243 0 0 0
26,652 26,751 247 0 0 0
26,752 26,851 251 0 0 0
26,852 26,951 255 0 0 0
26,952 27,051 259 0 0 0
27,052 27,151 263 0 0 0
27,152 27,251 267 0 0 0
27,252 27,351 271 0 0 0
27,352 27,451 275 0 0 0
27,452 27,551 279 0 0 0
27,552 27,651 283 0 0 0
27,652 27,751 287 0 0 0
27,752 27,851 291 0 0 0
27,852 27,951 295 0 0 0
27,952 28,051 299 0 0 0
28,052 28,151 303 0 0 0
28,152 28,251 307 0 0 0
28,252 28,351 311 0 0 0
28,352 28,451
315 0 0 0
28,452 28,551 319 0 0 0
28,552 28,651 323 0 0 0
28,652 28,751 327 0 0 0
28,752 28,851 331 0 0 0
28,852 28,951 335 0 0 0
28,952 29,051 339 0 0 0
29,052 29,151 343 0 0 0
29,152 29,251 347 0 0 0
29,252 29,351 351 0 0 0
29,352 29,451 355 0 0 0
29,452 29,551 359 0 0 0
29,552 29,651 363 0 0 0
29,652 29,751 367 0 0 0
29,752 29,851 371 0 0 0
29,852 29,951 375 0 0 0
29,952 30,051 379 0 0 0
30,052 30,151 383 0 0 0
30,152 30,251 387 4 0 0
30,252 30,351 391 8 0 0
30,352 30,451
395 12 0 0
30,452 30,551 399 16 0 0
30,552 30,651 403 20
0 0
30,652 30,751 407 24 0 0
30,752 30,851 411 28 0 0
30,852 30,951 415 32 0 0
30,952 31,051 419 36 0 0
31,052 31,151 423 40 0 0
31,152 31,251 427 44 0 0
31,252 31,351 431 48 0 0
31,352 31,451 435 52 0 0
31,452 31,551 439 56 0 0
31,552 31,651 443 60 0 0
Page 42 Form 540 2EZ Tax Booklet 2020
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
Continued on next page.
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
31,652 31,751 447 64 0 0
31,752 31,851 451 68 0 0
31,852 31,951 455 72 0 0
31,952 32,051 459 76 0 0
32,052 32,151 463 80 0 0
32,152 32,251 467 84 0 0
32,252 32,351 471 88 0 0
32,352 32,451 475 92 0 0
32,452 32,551 479 96 0 0
32,552 32,651 483 100 0 0
32,652 32,751 487 104 0 0
32,752 32,851 491 108 0 0
32,852 32,951 495 112 0 0
32,952 33,051 499 116 0 0
33,052 33,151 503 120 0 0
33,152 33,251 507 124 0 0
33,252 33,351 511 128 0 0
33,352 33,451 515 132 0 0
33,452 33,551 519 136 0 0
33,552 33,651 523 140 0 0
33,652 33,751 527 144 0 0
33,752 33,851 531 148 0 0
33,852 33,951
535 152 0 0
33,952 34,051 539 156 0 0
34,052 34,151 543 160 0 0
34,152 34,251 547 164 0 0
34,252 34,351 551 168 0 0
34,352 34,451 555 172 0 0
34,452 34,551 559 176 0 0
34,552 34,651 563 180 0 0
34,652 34,751 567 184 0 0
34,752 34,851 571 188 0 0
34,852 34,951 575 192 0 0
34,952 35,051 579 196 0 0
35,052 35,151 583 200 0 0
35,152 35,251 587 204 0 0
35,252 35,351 591 208 0 0
35,352 35,451 595 212 0 0
35,452 35,551 599 216 0 0
35,552 35,651 603 220 0 0
35,652 35,751 607 224 0 0
35,752 35,851 611 228 0 0
35,852 35,951
615 232 0 0
35,952 36,051 619 236 0 0
36,052 36,151 623 240
0 0
36,152 36,251 627 244 0 0
36,252 36,351 631 248 0 0
36,352 36,451 635 252 0 0
36,452 36,551 639 256 0 0
36,552 36,651 643 260 0 0
36,652 36,751 647 264 0 0
36,752 36,851 651 268 0 0
36,852 36,951 655 272 0 0
36,952 37,051 659 276 0 0
37,052 37,151 663 280 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
37,152 37,251 667 284 0 0
37,252 37,351 671 288 0 0
37,352 37,451 675 292 0 0
37,452 37,551 679 296 0 0
37,552 37,651 683 300 0 0
37,652 37,751 687 304 0 0
37,752 37,851 691 308 0 0
37,852 37,951 695 312 0 0
37,952 38,051 699 316 0 0
38,052 38,151 705 322 0 0
38,152 38,251 711 328 0 0
38,252 38,351 717 334 0 0
38,352 38,451 723 340 0 0
38,452 38,551 729 346 0 0
38,552 38,651 735 352 0 0
38,652 38,751 741 358 0 0
38,752 38,851 747 364 0 0
38,852 38,951 753 370 0 0
38,952 39,051 759 376 0 0
39,052 39,151 765 382 0 0
39,152 39,251 771 388 5 0
39,252 39,351 777 394 11 0
39,352 39,451
783 400 17 0
39,452 39,551 789 406 23 0
39,552 39,651 795 412 29 0
39,652 39,751 801 418 35 0
39,752 39,851 807 424 41 0
39,852 39,951 813 430 47 0
39,952 40,051 819 436 53 0
40,052 40,151 825 442 59 0
40,152 40,251 831 448 65 0
40,252 40,351 837 454 71 0
40,352 40,451 843 460 77 0
40,452 40,551 849 466 83 0
40,552 40,651 855 472 89 0
40,652 40,751 861 478 95 0
40,752 40,851 867 484 101 0
40,852 40,951 873 490 107 0
40,952 41,051 879 496 113 0
41,052 41,151 885 502 119 0
41,152 41,251 891 508 125 0
41,252 41,351 897 514 131 0
41,352 41,451
903 520 137 0
41,452 41,551 909 526 143 0
41,552 41,651 915 532
149 0
41,652 41,751 921 538 155 0
41,752 41,851 927 544 161 0
41,852 41,951 933 550 167 0
41,952 42,051 939 556 173 0
42,052 42,151 945 562 179 0
42,152 42,251 951 568 185 0
42,252 42,351 957 574 191 0
42,352 42,451 963 580 197 0
42,452 42,551 969 586 203 0
42,552 42,651 975 592 209 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
42,652 42,751 981 598 215 0
42,752 42,851 987 604 221 0
42,852 42,951 993 610 227 0
42,952 43,051 999 616 233 0
43,052 43,151 1,005 622 239 0
43,152 43,251 1,011 628 245 0
43,252 43,351 1,017 634 251 0
43,352 43,451 1,023 640 257 0
43,452 43,551 1,029 646 263 0
43,552 43,651 1,035 652 269 0
43,652 43,751 1,041 658 275 0
43,752 43,851 1,047 664 281 0
43,852 43,951 1,053 670 287 0
43,952 44,051 1,059 676 293 0
44,052 44,151 1,065 682 299 0
44,152 44,251 1,071 688 305 0
44,252 44,351 1,077 694 311 0
44,352 44,451 1,083 700 317 0
44,452 44,551 1,089 706 323 0
44,552 44,651 1,095 712 329 0
44,652 44,751 1,101 718 335 0
44,752 44,851 1,107 724 341 0
44,852 44,951
1,113 730 347 0
44,952 45,051 1,119 736 353 0
45,052 45,151 1,125 742 359 0
45,152 45,251 1,131 748 365 0
45,252 45,351 1,137 754 371 0
45,352 45,451 1,143 760 377 0
45,452 45,551 1,149 766 383 0
45,552 45,651 1,155 772 389 6
45,652 45,751 1,161 778 395 12
45,752 45,851 1,167 784 401 18
45,852 45,951 1,173 790 407 24
45,952 46,051 1,179 796 413 30
46,052 46,151 1,185 802 419 36
46,152 46,251 1,191 808 425 42
46,252 46,351 1,197 814 431 48
46,352 46,451 1,203 820 437 54
46,452 46,551 1,209 826 443 60
46,552 46,651 1,215 832 449 66
46,652 46,751 1,221 838 455 72
46,752 46,851 1,227 844 461 78
46,852 46,951
1,233 850 467 84
46,952 47,051 1,239 856 473 90
47,052 47,151 1,245 862
479 96
47,152 47,251 1,251 868 485 102
47,252 47,351 1,257 874 491 108
47,352 47,451 1,263 880 497 114
47,452 47,551 1,269 886 503 120
47,552 47,651 1,275 892 509 126
47,652 47,751 1,281 898 515 132
47,752 47,851 1,287 904 521 138
47,852 47,951 1,293 910 527 144
47,952 48,051 1,299 916 533 150
48,052 48,151 1,305 922 539 156
Form 540 2EZ Tax Booklet 2020 Page 43
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
Continued on next page.
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
48,152 48,251 1,311 928 545 162
48,252 48,351 1,317 934 551 168
48,352 48,451 1,323 940 557 174
48,452 48,551 1,329 946 563 180
48,552 48,651 1,335 952 569 186
48,652 48,751 1,341 958 575 192
48,752 48,851 1,347 964 581 198
48,852 48,951 1,353 970 587 204
48,952 49,051 1,359 976 593 210
49,052 49,151 1,365 982 599 216
49,152 49,251 1,371 988 605 222
49,252 49,351 1,377 994 611 228
49,352 49,451 1,383 1,000 617 234
49,452 49,551 1,389 1,006 623 240
49,552 49,651 1,395 1,012 629 246
49,652 49,751 1,401 1,018 635 252
49,752 49,851 1,407 1,024 641 258
49,852 49,951 1,413 1,030 647 264
49,952 50,051 1,419 1,036 653 270
50,052 50,151 1,425 1,042 659 276
50,152 50,251 1,431 1,048 665 282
50,252 50,351 1,437 1,054 671 288
50,352 50,451
1,443 1,060 677 294
50,452 50,551 1,449 1,066 683 300
50,552 50,651 1,455 1,072 689 306
50,652 50,751 1,461 1,078 695 312
50,752 50,851 1,467 1,084 701 318
50,852 50,951 1,473 1,090 707 324
50,952 51,051 1,479 1,096 713 330
51,052 51,151 1,487 1,104 721 338
51,152 51,251 1,495 1,112 729 346
51,252 51,351 1,503 1,120 737 354
51,352 51,451 1,511 1,128 745 362
51,452 51,551 1,519 1,136 753 370
51,552 51,651 1,527 1,144 761 378
51,652 51,751 1,535 1,152 769 386
51,752 51,851 1,543 1,160 777 394
51,852 51,951 1,551 1,168 785 402
51,952 52,051 1,559 1,176 793 410
52,052 52,151 1,567 1,184 801 418
52,152 52,251 1,575 1,192 809 426
52,252 52,351 1,583 1,200 817 434
52,352 52,451
1,591 1,208 825 442
52,452 52,551 1,599 1,216 833 450
52,552 52,651 1,607 1,224
841 458
52,652 52,751 1,615 1,232 849 466
52,752 52,851 1,623 1,240 857 474
52,852 52,951 1,631 1,248 865 482
52,952 53,051 1,639 1,256 873 490
53,052 53,151 1,647 1,264 881 498
53,152 53,251 1,655 1,272 889 506
53,252 53,351 1,663 1,280 897 514
53,352 53,451 1,671 1,288 905 522
53,452 53,551 1,679 1,296 913 530
53,552 53,651 1,687 1,304 921 538
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
53,652 53,751 1,695 1,312 929 546
53,752 53,851 1,703 1,320 937 554
53,852 53,951 1,711 1,328 945 562
53,952 54,051 1,719 1,336 953 570
54,052 54,151 1,727 1,344 961 578
54,152 54,251 1,735 1,352 969 586
54,252 54,351 1,743 1,360 977 594
54,352 54,451 1,751 1,368 985 602
54,452 54,551 1,759 1,376 993 610
54,552 54,651 1,767 1,384 1,001 618
54,652 54,751 1,775 1,392 1,009 626
54,752 54,851 1,783 1,400 1,017 634
54,852 54,951 1,791 1,408 1,025 642
54,952 55,051 1,799 1,416 1,033 650
55,052 55,151 1,807 1,424 1,041 658
55,152 55,251 1,815 1,432 1,049 666
55,252 55,351 1,823 1,440 1,057 674
55,352 55,451 1,831 1,448 1,065 682
55,452 55,551 1,839 1,456 1,073 690
55,552 55,651 1,847 1,464 1,081 698
55,652 55,751 1,855 1,472 1,089 706
55,752 55,851 1,863 1,480 1,097 714
55,852 55,951
1,871 1,488 1,105 722
55,952 56,051 1,879 1,496 1,113 730
56,052 56,151 1,887 1,504 1,121 738
56,152 56,251 1,895 1,512 1,129 746
56,252 56,351 1,903 1,520 1,137 754
56,352 56,451 1,911 1,528 1,145 762
56,452 56,551 1,919 1,536 1,153 770
56,552 56,651 1,927 1,544 1,161 778
56,652 56,751 1,935 1,552 1,169 786
56,752 56,851 1,943 1,560 1,177 794
56,852 56,951 1,951 1,568 1,185 802
56,952 57,051 1,959 1,576 1,193 810
57,052 57,151 1,967 1,584 1,201 818
57,152 57,251 1,975 1,592 1,209 826
57,252 57,351 1,983 1,600 1,217 834
57,352 57,451 1,991 1,608 1,225 842
57,452 57,551 1,999 1,616 1,233 850
57,552 57,651 2,007 1,624 1,241 858
57,652 57,751 2,015 1,632 1,249 866
57,752 57,851 2,023 1,640 1,257 874
57,852 57,951
2,031 1,648 1,265 882
57,952 58,051 2,039 1,656 1,273 890
58,052 58,151 2,047 1,664
1,281 898
58,152 58,251 2,055 1,672 1,289 906
58,252 58,351 2,063 1,680 1,297 914
58,352 58,451 2,071 1,688 1,305 922
58,452 58,551 2,079 1,696 1,313 930
58,552 58,651 2,087 1,704 1,321 938
58,652 58,751 2,095 1,712 1,329 946
58,752 58,851 2,103 1,720 1,337 954
58,852 58,951 2,111 1,728 1,345 962
58,952 59,051 2,119 1,736 1,353 970
59,052 59,151 2,127 1,744 1,361 978
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
59,152 59,251 2,135 1,752 1,369 986
59,252 59,351 2,143 1,760 1,377 994
59,352 59,451 2,151 1,768 1,385 1,002
59,452 59,551 2,159 1,776 1,393 1,010
59,552 59,651 2,167 1,784 1,401 1,018
59,652 59,751 2,175 1,792 1,409 1,026
59,752 59,851 2,183 1,800 1,417 1,034
59,852 59,951 2,191 1,808 1,425 1,042
59,952 60,051 2,199 1,816 1,433 1,050
60,052 60,151 2,207 1,824 1,441 1,058
60,152 60,251 2,215 1,832 1,449 1,066
60,252 60,351 2,223 1,840 1,457 1,074
60,352 60,451 2,231 1,848 1,465 1,082
60,452 60,551 2,239 1,856 1,473 1,090
60,552 60,651 2,247 1,864 1,481 1,098
60,652 60,751 2,255 1,872 1,489 1,106
60,752 60,851 2,263 1,880 1,497 1,114
60,852 60,951 2,271 1,888 1,505 1,122
60,952 61,051 2,279 1,896 1,513 1,130
61,052 61,151 2,287 1,904 1,521 1,138
61,152 61,251 2,295 1,912 1,529 1,146
61,252 61,351 2,303 1,920 1,537 1,154
61,352 61,451
2,311 1,928 1,545 1,162
61,452 61,551 2,319 1,936 1,553 1,170
61,552 61,651 2,327 1,944 1,561 1,178
61,652 61,751 2,335 1,952 1,569 1,186
61,752 61,851 2,343 1,960 1,577 1,194
61,852 61,951 2,351 1,968 1,585 1,202
61,952 62,051 2,359 1,976 1,593 1,210
62,052 62,151 2,367 1,984 1,601 1,218
62,152 62,251 2,375 1,992 1,609 1,226
62,252 62,351 2,383 2,000 1,617 1,234
62,352 62,451 2,391 2,008 1,625 1,242
62,452 62,551 2,399 2,016 1,633 1,250
62,552 62,651 2,407 2,024 1,641 1,258
62,652 62,751 2,415 2,032 1,649 1,266
62,752 62,851 2,423 2,040 1,657 1,274
62,852 62,951 2,431 2,048 1,665 1,282
62,952 63,051 2,439 2,056 1,673 1,290
63,052 63,151 2,447 2,064 1,681 1,298
63,152 63,251 2,455 2,072 1,689 1,306
63,252 63,351 2,464 2,081 1,698 1,315
63,352 63,451
2,473 2,090 1,707 1,324
63,452 63,551 2,482 2,099 1,716 1,333
63,552 63,651 2,492 2,109
1,726 1,343
63,652 63,751 2,501 2,118 1,735 1,352
63,752 63,851 2,510 2,127 1,744 1,361
63,852 63,951 2,520 2,137 1,754 1,371
63,952 64,051 2,529 2,146 1,763 1,380
64,052 64,151 2,538 2,155 1,772 1,389
64,152 64,251 2,547 2,164 1,781 1,398
64,252 64,351 2,557 2,174 1,791 1,408
64,352 64,451 2,566 2,183 1,800 1,417
64,452 64,551 2,575 2,192 1,809 1,426
64,552 64,651 2,585 2,202 1,819 1,436
Page 44 Form 540 2EZ Tax Booklet 2020
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
64,652 64,751 2,594 2,211 1,828 1,445
64,752 64,851 2,603 2,220 1,837 1,454
64,852 64,951 2,613 2,230 1,847 1,464
64,952 65,051 2,622 2,239 1,856 1,473
65,052 65,151 2,631 2,248 1,865 1,482
65,152 65,251 2,640 2,257 1,874 1,491
65,252 65,351 2,650 2,267 1,884 1,501
65,352 65,451 2,659 2,276 1,893 1,510
65,452 65,551 2,668 2,285 1,902 1,519
65,552 65,651 2,678 2,295 1,912 1,529
65,652 65,751 2,687 2,304 1,921 1,538
65,752 65,851 2,696 2,313 1,930 1,547
65,852 65,951 2,706 2,323 1,940 1,557
65,952 66,051 2,715 2,332 1,949 1,566
66,052 66,151 2,724 2,341 1,958 1,575
66,152 66,251 2,733 2,350 1,967 1,584
66,252 66,351 2,743 2,360 1,977 1,594
66,352 66,451 2,752 2,369 1,986 1,603
66,452 66,551 2,761 2,378 1,995 1,612
66,552 66,651 2,771 2,388 2,005 1,622
66,652 66,751 2,780 2,397 2,014 1,631
66,752 66,851 2,789 2,406 2,023 1,640
66,852 66,951
2,799 2,416 2,033 1,650
66,952 67,051 2,808 2,425 2,042 1,659
67,052 67,151 2,817 2,434 2,051 1,668
67,152 67,251 2,826 2,443 2,060 1,677
67,252 67,351 2,836 2,453 2,070 1,687
67,352 67,451 2,845 2,462 2,079 1,696
67,452 67,551 2,854 2,471 2,088 1,705
67,552 67,651 2,864 2,481 2,098 1,715
67,652 67,751 2,873 2,490 2,107 1,724
67,752 67,851 2,882 2,499 2,116 1,733
67,852 67,951 2,892 2,509 2,126 1,743
67,952 68,051 2,901 2,518 2,135 1,752
68,052 68,151 2,910 2,527 2,144 1,761
68,152 68,251 2,919 2,536 2,153 1,770
68,252 68,351 2,929 2,546 2,163 1,780
68,352 68,451 2,938 2,555 2,172 1,789
68,452 68,551 2,947 2,564 2,181 1,798
68,552 68,651 2,957 2,574 2,191 1,808
68,652 68,751 2,966 2,583 2,200 1,817
68,752 68,851 2,975 2,592 2,209 1,826
68,852 68,951
2,985 2,602 2,219 1,836
68,952 69,051 2,994 2,611 2,228 1,845
69,052 69,151 3,003 2,620
2,237 1,854
69,152 69,251 3,012 2,629 2,246 1,863
69,252 69,351 3,022 2,639 2,256 1,873
69,352 69,451 3,031 2,648 2,265 1,882
69,452 69,551 3,040 2,657 2,274 1,891
69,552 69,651 3,050 2,667 2,284 1,901
69,652 69,751 3,059 2,676 2,293 1,910
69,752 69,851 3,068 2,685 2,302 1,919
69,852 69,951 3,078 2,695 2,312 1,929
69,952 70,051 3,087 2,704 2,321 1,938
70,052 70,151 3,096 2,713 2,330 1,947
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
70,152 70,251 3,105 2,722 2,339 1,956
70,252 70,351 3,115 2,732 2,349 1,966
70,352 70,451 3,124 2,741 2,358 1,975
70,452 70,551 3,133 2,750 2,367 1,984
70,552 70,651 3,143 2,760 2,377 1,994
70,652 70,751 3,152 2,769 2,386 2,003
70,752 70,851 3,161 2,778 2,395 2,012
70,852 70,951 3,171 2,788 2,405 2,022
70,952 71,051 3,180 2,797 2,414 2,031
71,052 71,151 3,189 2,806 2,423 2,040
71,152 71,251 3,198 2,815 2,432 2,049
71,252 71,351 3,208 2,825 2,442 2,059
71,352 71,451 3,217 2,834 2,451 2,068
71,452 71,551 3,226 2,843 2,460 2,077
71,552 71,651 3,236 2,853 2,470 2,087
71,652 71,751 3,245 2,862 2,479 2,096
71,752 71,851 3,254 2,871 2,488 2,105
71,852 71,951 3,264 2,881 2,498 2,115
71,952 72,051 3,273 2,890 2,507 2,124
72,052 72,151 3,282 2,899 2,516 2,133
72,152 72,251 3,291 2,908 2,525 2,142
72,252 72,351 3,301 2,918 2,535 2,152
72,352 72,451
3,310 2,927 2,544 2,161
72,452 72,551 3,319 2,936 2,553 2,170
72,552 72,651 3,329 2,946 2,563 2,180
72,652 72,751 3,338 2,955 2,572 2,189
72,752 72,851 3,347 2,964 2,581 2,198
72,852 72,951 3,357 2,974 2,591 2,208
72,952 73,051 3,366 2,983 2,600 2,217
73,052 73,151 3,375 2,992 2,609 2,226
73,152 73,251 3,384 3,001 2,618 2,235
73,252 73,351 3,394 3,011 2,628 2,245
73,352 73,451 3,403 3,020 2,637 2,254
73,452 73,551 3,412 3,029 2,646 2,263
73,552 73,651 3,422 3,039 2,656 2,273
73,652 73,751 3,431 3,048 2,665 2,282
73,752 73,851 3,440 3,057 2,674 2,291
73,852 73,951 3,450 3,067 2,684 2,301
73,952 74,051 3,459 3,076 2,693 2,310
74,052 74,151 3,468 3,085 2,702 2,319
74,152 74,251 3,477 3,094 2,711 2,328
74,252 74,351 3,487 3,104 2,721 2,338
74,352 74,451
3,496 3,113 2,730 2,347
74,452 74,551 3,505 3,122 2,739 2,356
74,552 74,651 3,515 3,132
2,749 2,366
74,652 74,751 3,524 3,141 2,758 2,375
74,752 74,851 3,533 3,150 2,767 2,384
74,852 74,951 3,543 3,160 2,777 2,394
74,952 75,051 3,552 3,169 2,786 2,403
75,052 75,151 3,561 3,178 2,795 2,412
75,152 75,251 3,570 3,187 2,804 2,421
75,252 75,351 3,580 3,197 2,814 2,431
75,352 75,451 3,589 3,206 2,823 2,440
75,452 75,551 3,598 3,215 2,832 2,449
75,552 75,651 3,608 3,225 2,842 2,459
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
75,652 75,751 3,617 3,234 2,851 2,468
75,752 75,851 3,626 3,243 2,860 2,477
75,852 75,951 3,636 3,253 2,870 2,487
75,952 76,051 3,645 3,262 2,879 2,496
76,052 76,151 3,654 3,271 2,888 2,505
76,152 76,251 3,663 3,280 2,897 2,514
76,252 76,351 3,673 3,290 2,907 2,524
76,352 76,451 3,682 3,299 2,916 2,533
76,452 76,551 3,691 3,308 2,925 2,542
76,552 76,651 3,701 3,318 2,935 2,552
76,652 76,751 3,710 3,327 2,944 2,561
76,752 76,851 3,719 3,336 2,953 2,570
76,852 76,951 3,729 3,346 2,963 2,580
76,952 77,051 3,738 3,355 2,972 2,589
77,052 77,151 3,747 3,364 2,981 2,598
77,152 77,251 3,756 3,373 2,990 2,607
77,252 77,351 3,766 3,383 3,000 2,617
77,352 77,451 3,775 3,392 3,009 2,626
77,452 77,551 3,784 3,401 3,018 2,635
77,552 77,651 3,794 3,411 3,028 2,645
77,652 77,751 3,803 3,420 3,037 2,654
77,752 77,851 3,812 3,429 3,046 2,663
77,852 77,951
3,822 3,439 3,056 2,673
77,952 78,051 3,831 3,448 3,065 2,682
78,052 78,151 3,840 3,457 3,074 2,691
78,152 78,251 3,849 3,466 3,083 2,700
78,252 78,351 3,859 3,476 3,093 2,710
78,352 78,451 3,868 3,485 3,102 2,719
78,452 78,551 3,877 3,494 3,111 2,728
78,552 78,651 3,887 3,504 3,121 2,738
78,652 78,751 3,896 3,513 3,130 2,747
78,752 78,851 3,905 3,522 3,139 2,756
78,852 78,951 3,915 3,532 3,149 2,766
78,952 79,051 3,924 3,541 3,158 2,775
79,052 79,151 3,933 3,550 3,167 2,784
79,152 79,251 3,942 3,559 3,176 2,793
79,252 79,351 3,952 3,569 3,186 2,803
79,352 79,451 3,961 3,578 3,195 2,812
79,452 79,551 3,970 3,587 3,204 2,821
79,552 79,651 3,980 3,597 3,214 2,831
79,652 79,751 3,989 3,606 3,223 2,840
79,752 79,851 3,998 3,615 3,232 2,849
79,852 79,951
4,008 3,625 3,242 2,859
79,952 80,051 4,017 3,634 3,251 2,868
80,052 80,151 4,026 3,643
3,260 2,877
80,152 80,251 4,035 3,652 3,269 2,886
80,252 80,351 4,045 3,662 3,279 2,896
80,352 80,451 4,054 3,671 3,288 2,905
80,452 80,551 4,063 3,680 3,297 2,914
80,552 80,651 4,073 3,690 3,307 2,924
80,652 80,751 4,082 3,699 3,316 2,933
80,752 80,851 4,091 3,708 3,325 2,942
80,852 80,951 4,101 3,718 3,335 2,952
80,952 81,051 4,110 3,727 3,344 2,961
81,052 81,151 4,119 3,736 3,353 2,970
Form 540 2EZ Tax Booklet 2020 Page 45
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
Continued on next page.
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
81,152 81,251 4,128 3,745 3,362 2,979
81,252 81,351 4,138 3,755 3,372 2,989
81,352 81,451 4,147 3,764 3,381 2,998
81,452 81,551 4,156 3,773 3,390 3,007
81,552 81,651 4,166 3,783 3,400 3,017
81,652 81,751 4,175 3,792 3,409 3,026
81,752 81,851 4,184 3,801 3,418 3,035
81,852 81,951 4,194 3,811 3,428 3,045
81,952 82,051 4,203 3,820 3,437 3,054
82,052 82,151 4,212 3,829 3,446 3,063
82,152 82,251 4,221 3,838 3,455 3,072
82,252 82,351 4,231 3,848 3,465 3,082
82,352 82,451 4,240 3,857 3,474 3,091
82,452 82,551 4,249 3,866 3,483 3,100
82,552 82,651 4,259 3,876 3,493 3,110
82,652 82,751 4,268 3,885 3,502 3,119
82,752 82,851 4,277 3,894 3,511 3,128
82,852 82,951 4,287 3,904 3,521 3,138
82,952 83,051 4,296 3,913 3,530 3,147
83,052 83,151 4,305 3,922 3,539 3,156
83,152 83,251 4,314 3,931 3,548 3,165
83,252 83,351 4,324 3,941 3,558 3,175
83,352 83,451
4,333 3,950 3,567 3,184
83,452 83,551 4,342 3,959 3,576 3,193
83,552 83,651 4,352 3,969 3,586 3,203
83,652 83,751 4,361 3,978 3,595 3,212
83,752 83,851 4,370 3,987 3,604 3,221
83,852 83,951 4,380 3,997 3,614 3,231
83,952 84,051 4,389 4,006 3,623 3,240
84,052 84,151 4,398 4,015 3,632 3,249
84,152 84,251 4,407 4,024 3,641 3,258
84,252 84,351 4,417 4,034 3,651 3,268
84,352 84,451 4,426 4,043 3,660 3,277
84,452 84,551 4,435 4,052 3,669 3,286
84,552 84,651 4,445 4,062 3,679 3,296
84,652 84,751 4,454 4,071 3,688 3,305
84,752 84,851 4,463 4,080 3,697 3,314
84,852 84,951 4,473 4,090 3,707 3,324
84,952 85,051 4,482 4,099 3,716 3,333
85,052 85,151 4,491 4,108 3,725 3,342
85,152 85,251 4,500 4,117 3,734 3,351
85,252 85,351 4,510 4,127 3,744 3,361
85,352 85,451
4,519 4,136 3,753 3,370
85,452 85,551 4,528 4,145 3,762 3,379
85,552 85,651 4,538 4,155
3,772 3,389
85,652 85,751 4,547 4,164 3,781 3,398
85,752 85,851 4,556 4,173 3,790 3,407
85,852 85,951 4,566 4,183 3,800 3,417
85,952 86,051 4,575 4,192 3,809 3,426
86,052 86,151 4,584 4,201 3,818 3,435
86,152 86,251 4,593 4,210 3,827 3,444
86,252 86,351 4,603 4,220 3,837 3,454
86,352 86,451 4,612 4,229 3,846 3,463
86,452 86,551 4,621 4,238 3,855 3,472
86,552 86,651 4,631 4,248 3,865 3,482
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
86,652 86,751 4,640 4,257 3,874 3,491
86,752 86,851 4,649 4,266 3,883 3,500
86,852 86,951 4,659 4,276 3,893 3,510
86,952 87,051 4,668 4,285 3,902 3,519
87,052 87,151 4,677 4,294 3,911 3,528
87,152 87,251 4,686 4,303 3,920 3,537
87,252 87,351 4,696 4,313 3,930 3,547
87,352 87,451 4,705 4,322 3,939 3,556
87,452 87,551 4,714 4,331 3,948 3,565
87,552 87,651 4,724 4,341 3,958 3,575
87,652 87,751 4,733 4,350 3,967 3,584
87,752 87,851 4,742 4,359 3,976 3,593
87,852 87,951 4,752 4,369 3,986 3,603
87,952 88,051 4,761 4,378 3,995 3,612
88,052 88,151 4,770 4,387 4,004 3,621
88,152 88,251 4,779 4,396 4,013 3,630
88,252 88,351 4,789 4,406 4,023 3,640
88,352 88,451 4,798 4,415 4,032 3,649
88,452 88,551 4,807 4,424 4,041 3,658
88,552 88,651 4,817 4,434 4,051 3,668
88,652 88,751 4,826 4,443 4,060 3,677
88,752 88,851 4,835 4,452 4,069 3,686
88,852 88,951
4,845 4,462 4,079 3,696
88,952 89,051 4,854 4,471 4,088 3,705
89,052 89,151 4,863 4,480 4,097 3,714
89,152 89,251 4,872 4,489 4,106 3,723
89,252 89,351 4,882 4,499 4,116 3,733
89,352 89,451 4,891 4,508 4,125 3,742
89,452 89,551 4,900 4,517 4,134 3,751
89,552 89,651 4,910 4,527 4,144 3,761
89,652 89,751 4,919 4,536 4,153 3,770
89,752 89,851 4,928 4,545 4,162 3,779
89,852 89,951 4,938 4,555 4,172 3,789
89,952 90,051 4,947 4,564 4,181 3,798
90,052 90,151 4,956 4,573 4,190 3,807
90,152 90,251 4,965 4,582 4,199 3,816
90,252 90,351 4,975 4,592 4,209 3,826
90,352 90,451 4,984 4,601 4,218 3,835
90,452 90,551 4,993 4,610 4,227 3,844
90,552 90,651 5,003 4,620 4,237 3,854
90,652 90,751 5,012 4,629 4,246 3,863
90,752 90,851 5,021 4,638 4,255 3,872
90,852 90,951
5,031 4,648 4,265 3,882
90,952 91,051 5,040 4,657 4,274 3,891
91,052 91,151 5,049 4,666
4,283 3,900
91,152 91,251 5,058 4,675 4,292 3,909
91,252 91,351 5,068 4,685 4,302 3,919
91,352 91,451 5,077 4,694 4,311 3,928
91,452 91,551 5,086 4,703 4,320 3,937
91,552 91,651 5,096 4,713 4,330 3,947
91,652 91,751 5,105 4,722 4,339 3,956
91,752 91,851 5,114 4,731 4,348 3,965
91,852 91,951 5,124 4,741 4,358 3,975
91,952 92,051 5,133 4,750 4,367 3,984
92,052 92,151 5,142 4,759 4,376 3,993
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
92,152 92,251 5,151 4,768 4,385 4,002
92,252 92,351 5,161 4,778 4,395 4,012
92,352 92,451 5,170 4,787 4,404 4,021
92,452 92,551 5,179 4,796 4,413 4,030
92,552 92,651 5,189 4,806 4,423 4,040
92,652 92,751 5,198 4,815 4,432 4,049
92,752 92,851 5,207 4,824 4,441 4,058
92,852 92,951 5,217 4,834 4,451 4,068
92,952 93,051 5,226 4,843 4,460 4,077
93,052 93,151 5,235 4,852 4,469 4,086
93,152 93,251 5,244 4,861 4,478 4,095
93,252 93,351 5,254 4,871 4,488 4,105
93,352 93,451 5,263 4,880 4,497 4,114
93,452 93,551 5,272 4,889 4,506 4,123
93,552 93,651 5,282 4,899 4,516 4,133
93,652 93,751 5,291 4,908 4,525 4,142
93,752 93,851 5,300 4,917 4,534 4,151
93,852 93,951 5,310 4,927 4,544 4,161
93,952 94,051 5,319 4,936 4,553 4,170
94,052 94,151 5,328 4,945 4,562 4,179
94,152 94,251 5,337 4,954 4,571 4,188
94,252 94,351 5,347 4,964 4,581 4,198
94,352 94,451
5,356 4,973 4,590 4,207
94,452 94,551 5,365 4,982 4,599 4,216
94,552 94,651 5,375 4,992 4,609 4,226
94,652 94,751 5,384 5,001 4,618 4,235
94,752 94,851 5,393 5,010 4,627 4,244
94,852 94,951 5,403 5,020 4,637 4,254
94,952 95,051 5,412 5,029 4,646 4,263
95,052 95,151 5,421 5,038 4,655 4,272
95,152 95,251 5,430 5,047 4,664 4,281
95,252 95,351 5,440 5,057 4,674 4,291
95,352 95,451 5,449 5,066 4,683 4,300
95,452 95,551 5,458 5,075 4,692 4,309
95,552 95,651 5,468 5,085 4,702 4,319
95,652 95,751 5,477 5,094 4,711 4,328
95,752 95,851 5,486 5,103 4,720 4,337
95,852 95,951 5,496 5,113 4,730 4,347
95,952 96,051 5,505 5,122 4,739 4,356
96,052 96,151 5,514 5,131 4,748 4,365
96,152 96,251 5,523 5,140 4,757 4,374
96,252 96,351 5,533 5,150 4,767 4,384
96,352 96,451
5,542 5,159 4,776 4,393
96,452 96,551 5,551 5,168 4,785 4,402
96,552 96,651 5,561 5,178
4,795 4,412
96,652 96,751 5,570 5,187 4,804 4,421
96,752 96,851 5,579 5,196 4,813 4,430
96,852 96,951 5,589 5,206 4,823 4,440
96,952 97,051 5,598 5,215 4,832 4,449
97,052 97,151 5,607 5,224 4,841 4,458
97,152 97,251 5,616 5,233 4,850 4,467
97,252 97,351 5,626 5,243 4,860 4,477
97,352 97,451 5,635 5,252 4,869 4,486
97,452 97,551 5,644 5,261 4,878 4,495
97,552 97,651 5,654 5,271 4,888 4,505
Page 46 Form 540 2EZ Tax Booklet 2020
This table gives you credit of $4,601 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Single
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
97,652 97,751 5,663 5,280 4,897 4,514
97,752 97,851 5,672 5,289 4,906 4,523
97,852 97,951 5,682 5,299 4,916 4,533
97,952 98,051 5,691 5,308 4,925 4,542
98,052 98,151 5,700 5,317 4,934 4,551
98,152 98,251 5,709 5,326 4,943 4,560
98,252 98,351 5,719 5,336 4,953 4,570
98,352 98,451 5,728 5,345 4,962 4,579
98,452 98,551 5,737 5,354 4,971 4,588
98,552 98,651 5,747 5,364 4,981 4,598
98,652 98,751 5,756 5,373 4,990 4,607
98,752 98,851 5,765 5,382 4,999 4,616
98,852 98,951 5,775 5,392 5,009 4,626
98,952 99,051 5,784 5,401 5,018 4,635
99,052 99,151 5,793 5,410 5,027 4,644
99,152 99,251 5,802 5,419 5,036 4,653
99,252 99,351 5,812 5,429 5,046 4,663
99,352 99,451 5,821 5,438 5,055 4,672
99,452 99,551 5,830 5,447 5,064 4,681
99,552 99,651 5,840 5,457 5,074 4,691
99,652 99,751 5,849 5,466 5,083 4,700
99,752 99,851 5,858 5,475 5,092 4,709
99,852 99,951
5,868 5,485 5,102 4,719
99,952 100,000 5,877 5,494 5,111 4,728
IF YOUR INCOME IS OVER $100,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e‑file. Go to ftb.ca.gov
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR.
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
Form 540 2EZ Tax Booklet 2020 Page 47
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
0 30,552 0 0 0 0
30,553 30,652 1 0 0 0
30,653 30,752 3 0 0 0
30,753 30,852 5 0 0 0
30,853 30,952 7 0 0 0
30,953 31,052 9 0 0 0
31,053 31,152 11 0 0 0
31,153 31,252 13 0 0 0
31,253 31,352 15 0 0 0
31,353 31,452 17 0 0 0
31,453 31,552 19 0 0 0
31,553 31,652 21 0 0 0
31,653 31,752 23 0 0 0
31,753 31,852 25 0 0 0
31,853 31,952 27 0 0 0
31,953 32,052 29 0 0 0
32,053 32,152 31 0 0 0
32,153 32,252 33 0 0 0
32,253 32,352 35 0 0 0
32,353 32,452 37 0 0 0
32,453 32,552 39 0 0 0
32,553 32,652 41 0 0 0
32,653 32,752 43 0 0 0
32,753 32,852 45 0 0 0
32,853 32,952 47 0 0 0
32,953 33,052 49 0 0 0
33,053 33,152 51 0 0 0
33,153 33,252 53 0 0 0
33,253 33,352 55 0 0 0
33,353 33,452 57 0 0 0
33,453 33,552 59 0 0 0
33,553 33,652 61 0 0 0
33,653 33,752 63 0 0 0
33,753 33,852 65 0 0 0
33,853 33,952 67 0 0 0
33,953 34,052 69 0 0 0
34,053 34,152 71 0 0 0
34,153 34,252 73 0 0 0
34,253 34,352 75 0 0 0
34,353 34,452 77 0 0 0
34,453 34,552 79 0 0 0
34,553 34,652 81 0 0 0
34,653 34,752
83 0 0 0
34,753 34,852 85 0 0 0
34,853 34,952 87 0 0 0
34,953 35,052 89 0 0 0
35,053 35,152 91 0 0 0
35,153 35,252 93 0 0 0
35,253 35,352 95 0 0 0
35,353 35,452 97 0 0 0
35,453 35,552 99 0 0 0
35,553 35,652 101 0 0 0
35,653 35,752 103 0 0 0
35,753 35,852 105 0 0 0
35,853 35,952 107 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
35,953 36,052 109 0 0 0
36,053 36,152 111 0 0 0
36,153 36,252 113 0 0 0
36,253 36,352 115 0 0 0
36,353 36,452 117 0 0 0
36,453 36,552 119 0 0 0
36,553 36,652 121 0 0 0
36,653 36,752 123 0 0 0
36,753 36,852 125 0 0 0
36,853 36,952 127 0 0 0
36,953 37,052 129 0 0 0
37,053 37,152 131 0 0 0
37,153 37,252 133 0 0 0
37,253 37,352 135 0 0 0
37,353 37,452 137 0 0 0
37,453 37,552 139 0 0 0
37,553 37,652 141 0 0 0
37,653 37,752 143 0 0 0
37,753 37,852 145 0 0 0
37,853 37,952 147 0 0 0
37,953 38,052 149 0 0 0
38,053 38,152 151 0 0 0
38,153 38,252
153 0 0 0
38,253 38,352 155 0 0 0
38,353 38,452 157 0 0 0
38,453 38,552 159 0 0 0
38,553 38,652 161 0 0 0
38,653 38,752 163 0 0 0
38,753 38,852 165 0 0 0
38,853 38,952 167 0 0 0
38,953 39,052 169 0 0 0
39,053 39,152 171 0 0 0
39,153 39,252 173 0 0 0
39,253 39,352 175 0 0 0
39,353 39,452 177 0 0 0
39,453 39,552 179 0 0 0
39,553 39,652 181 0 0 0
39,653 39,752 183 0 0 0
39,753 39,852 185 0 0 0
39,853 39,952 187 0 0 0
39,953 40,052 189 0 0 0
40,053 40,152 191 0 0 0
40,153 40,252
193 0 0 0
40,253 40,352 195 0 0 0
40,353 40,452 197 0
0 0
40,453 40,552 199 0 0 0
40,553 40,652 201 0 0 0
40,653 40,752 203 0 0 0
40,753 40,852 205 0 0 0
40,853 40,952 207 0 0 0
40,953 41,052 209 0 0 0
41,053 41,152 211 0 0 0
41,153 41,252 213 0 0 0
41,253 41,352 215 0 0 0
41,353 41,452 217 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
41,453 41,552 219 0 0 0
41,553 41,652 221 0 0 0
41,653 41,752 223 0 0 0
41,753 41,852 225 0 0 0
41,853 41,952 227 0 0 0
41,953 42,052 229 0 0 0
42,053 42,152 231 0 0 0
42,153 42,252 233 0 0 0
42,253 42,352 235 0 0 0
42,353 42,452 237 0 0 0
42,453 42,552 239 0 0 0
42,553 42,652 241 0 0 0
42,653 42,752 243 0 0 0
42,753 42,852 245 0 0 0
42,853 42,952 247 0 0 0
42,953 43,052 249 0 0 0
43,053 43,152 251 0 0 0
43,153 43,252 253 0 0 0
43,253 43,352 255 0 0 0
43,353 43,452 257 0 0 0
43,453 43,552 259 0 0 0
43,553 43,652 261 0 0 0
43,653 43,752
263 0 0 0
43,753 43,852 265 0 0 0
43,853 43,952 267 0 0 0
43,953 44,052 269 0 0 0
44,053 44,152 271 0 0 0
44,153 44,252 273 0 0 0
44,253 44,352 275 0 0 0
44,353 44,452 277 0 0 0
44,453 44,552 279 0 0 0
44,553 44,652 281 0 0 0
44,653 44,752 283 0 0 0
44,753 44,852 285 0 0 0
44,853 44,952 287 0 0 0
44,953 45,052 289 0 0 0
45,053 45,152 291 0 0 0
45,153 45,252 293 0 0 0
45,253 45,352 295 0 0 0
45,353 45,452 297 0 0 0
45,453 45,552 299 0 0 0
45,553 45,652 301 0 0 0
45,653 45,752
303 0 0 0
45,753 45,852 305 0 0 0
45,853 45,952 307 0
0 0
45,953 46,052 309 0 0 0
46,053 46,152 311 0 0 0
46,153 46,252 313 0 0 0
46,253 46,352 315 0 0 0
46,353 46,452 317 0 0 0
46,453 46,552 319 0 0 0
46,553 46,652 321 0 0 0
46,653 46,752 323 0 0 0
46,753 46,852 325 0 0 0
46,853 46,952 327 0 0 0
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 48 Form 540 2EZ Tax Booklet 2020
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
46,953 47,052 329 0 0 0
47,053 47,152 331 0 0 0
47,153 47,252 333 0 0 0
47,253 47,352 335 0 0 0
47,353 47,452 337 0 0 0
47,453 47,552 339 0 0 0
47,553 47,652 341 0 0 0
47,653 47,752 343 0 0 0
47,753 47,852 345 0 0 0
47,853 47,952 347 0 0 0
47,953 48,052 349 0 0 0
48,053 48,152 351 0 0 0
48,153 48,252 353 0 0 0
48,253 48,352 355 0 0 0
48,353 48,452 357 0 0 0
48,453 48,552 359 0 0 0
48,553 48,652 361 0 0 0
48,653 48,752 363 0 0 0
48,753 48,852 365 0 0 0
48,853 48,952 367 0 0 0
48,953 49,052 369 0 0 0
49,053 49,152 371 0 0 0
49,153 49,252
373 0 0 0
49,253 49,352 375 0 0 0
49,353 49,452 377 0 0 0
49,453 49,552 379 0 0 0
49,553 49,652 381 0 0 0
49,653 49,752 383 0 0 0
49,753 49,852 385 2 0 0
49,853 49,952 387 4 0 0
49,953 50,052 389 6 0 0
50,053 50,152 391 8 0 0
50,153 50,252 393 10 0 0
50,253 50,352 395 12 0 0
50,353 50,452 397 14 0 0
50,453 50,552 399 16 0 0
50,553 50,652 401 18 0 0
50,653 50,752 403 20 0 0
50,753 50,852 405 22 0 0
50,853 50,952 407 24 0 0
50,953 51,052 409 26 0 0
51,053 51,152 411 28 0 0
51,153 51,252
413 30 0 0
51,253 51,352 415 32 0 0
51,353 51,452 417 34
0 0
51,453 51,552 419 36 0 0
51,553 51,652 422 39 0 0
51,653 51,752 426 43 0 0
51,753 51,852 430 47 0 0
51,853 51,952 434 51 0 0
51,953 52,052 438 55 0 0
52,053 52,152 442 59 0 0
52,153 52,252 446 63 0 0
52,253 52,352 450 67 0 0
52,353 52,452 454 71 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
52,453 52,552 458 75 0 0
52,553 52,652 462 79 0 0
52,653 52,752 466 83 0 0
52,753 52,852 470 87 0 0
52,853 52,952 474 91 0 0
52,953 53,052 478 95 0 0
53,053 53,152 482 99 0 0
53,153 53,252 486 103 0 0
53,253 53,352 490 107 0 0
53,353 53,452 494 111 0 0
53,453 53,552 498 115 0 0
53,553 53,652 502 119 0 0
53,653 53,752 506 123 0 0
53,753 53,852 510 127 0 0
53,853 53,952 514 131 0 0
53,953 54,052 518 135 0 0
54,053 54,152 522 139 0 0
54,153 54,252 526 143 0 0
54,253 54,352 530 147 0 0
54,353 54,452 534 151 0 0
54,453 54,552 538 155 0 0
54,553 54,652 542 159 0 0
54,653 54,752
546 163 0 0
54,753 54,852 550 167 0 0
54,853 54,952 554 171 0 0
54,953 55,052 558 175 0 0
55,053 55,152 562 179 0 0
55,153 55,252 566 183 0 0
55,253 55,352 570 187 0 0
55,353 55,452 574 191 0 0
55,453 55,552 578 195 0 0
55,553 55,652 582 199 0 0
55,653 55,752 586 203 0 0
55,753 55,852 590 207 0 0
55,853 55,952 594 211 0 0
55,953 56,052 598 215 0 0
56,053 56,152 602 219 0 0
56,153 56,252 606 223 0 0
56,253 56,352 610 227 0 0
56,353 56,452 614 231 0 0
56,453 56,552 618 235 0 0
56,553 56,652 622 239 0 0
56,653 56,752
626 243 0 0
56,753 56,852 630 247 0 0
56,853 56,952 634 251
0 0
56,953 57,052 638 255 0 0
57,053 57,152 642 259 0 0
57,153 57,252 646 263 0 0
57,253 57,352 650 267 0 0
57,353 57,452 654 271 0 0
57,453 57,552 658 275 0 0
57,553 57,652 662 279 0 0
57,653 57,752 666 283 0 0
57,753 57,852 670 287 0 0
57,853 57,952 674 291 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
57,953 58,052 678 295 0 0
58,053 58,152 682 299 0 0
58,153 58,252 686 303 0 0
58,253 58,352 690 307 0 0
58,353 58,452 694 311 0 0
58,453 58,552 698 315 0 0
58,553 58,652 702 319 0 0
58,653 58,752 706 323 0 0
58,753 58,852 710 327 0 0
58,853 58,952 714 331 0 0
58,953 59,052 718 335 0 0
59,053 59,152 722 339 0 0
59,153 59,252 726 343 0 0
59,253 59,352 730 347 0 0
59,353 59,452 734 351 0 0
59,453 59,552 738 355 0 0
59,553 59,652 742 359 0 0
59,653 59,752 746 363 0 0
59,753 59,852 750 367 0 0
59,853 59,952 754 371 0 0
59,953 60,052 758 375 0 0
60,053 60,152 762 379 0 0
60,153 60,252
766 383 0 0
60,253 60,352 770 387 4 0
60,353 60,452 774 391 8 0
60,453 60,552 778 395 12 0
60,553 60,652 782 399 16 0
60,653 60,752 786 403 20 0
60,753 60,852 790 407 24 0
60,853 60,952 794 411 28 0
60,953 61,052 798 415 32 0
61,053 61,152 802 419 36 0
61,153 61,252 806 423 40 0
61,253 61,352 810 427 44 0
61,353 61,452 814 431 48 0
61,453 61,552 818 435 52 0
61,553 61,652 822 439 56 0
61,653 61,752 826 443 60 0
61,753 61,852 830 447 64 0
61,853 61,952 834 451 68 0
61,953 62,052 838 455 72 0
62,053 62,152 842 459 76 0
62,153 62,252
846 463 80 0
62,253 62,352 850 467 84 0
62,353 62,452 854 471
88 0
62,453 62,552 858 475 92 0
62,553 62,652 862 479 96 0
62,653 62,752 866 483 100 0
62,753 62,852 870 487 104 0
62,853 62,952 874 491 108 0
62,953 63,052 878 495 112 0
63,053 63,152 882 499 116 0
63,153 63,252 886 503 120 0
63,253 63,352 890 507 124 0
63,353 63,452 894 511 128 0
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2020 Page 49
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
63,453 63,552 898 515 132 0
63,553 63,652 902 519 136 0
63,653 63,752 906 523 140 0
63,753 63,852 910 527 144 0
63,853 63,952 914 531 148 0
63,953 64,052 918 535 152 0
64,053 64,152 922 539 156 0
64,153 64,252 926 543 160 0
64,253 64,352 930 547 164 0
64,353 64,452 934 551 168 0
64,453 64,552 938 555 172 0
64,553 64,652 942 559 176 0
64,653 64,752 946 563 180 0
64,753 64,852 950 567 184 0
64,853 64,952 954 571 188 0
64,953 65,052 958 575 192 0
65,053 65,152 962 579 196 0
65,153 65,252 966 583 200 0
65,253 65,352 970 587 204 0
65,353 65,452 974 591 208 0
65,453 65,552 978 595 212 0
65,553 65,652 982 599 216 0
65,653 65,752
986 603 220 0
65,753 65,852 990 607 224 0
65,853 65,952 994 611 228 0
65,953 66,052 998 615 232 0
66,053 66,152 1,002 619 236 0
66,153 66,252 1,006 623 240 0
66,253 66,352 1,010 627 244 0
66,353 66,452 1,014 631 248 0
66,453 66,552 1,018 635 252 0
66,553 66,652 1,022 639 256 0
66,653 66,752 1,026 643 260 0
66,753 66,852 1,030 647 264 0
66,853 66,952 1,034 651 268 0
66,953 67,052 1,038 655 272 0
67,053 67,152 1,042 659 276 0
67,153 67,252 1,046 663 280 0
67,253 67,352 1,050 667 284 0
67,353 67,452 1,054 671 288 0
67,453 67,552 1,058 675 292 0
67,553 67,652 1,062 679 296 0
67,653 67,752
1,066 683 300 0
67,753 67,852 1,070 687 304 0
67,853 67,952 1,074 691
308 0
67,953 68,052 1,078 695 312 0
68,053 68,152 1,082 699 316 0
68,153 68,252 1,086 703 320 0
68,253 68,352 1,090 707 324 0
68,353 68,452 1,094 711 328 0
68,453 68,552 1,098 715 332 0
68,553 68,652 1,102 719 336 0
68,653 68,752 1,106 723 340 0
68,753 68,852 1,110 727 344 0
68,853 68,952 1,114 731 348 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
68,953 69,052 1,118 735 352 0
69,053 69,152 1,122 739 356 0
69,153 69,252 1,126 743 360 0
69,253 69,352 1,130 747 364 0
69,353 69,452 1,134 751 368 0
69,453 69,552 1,138 755 372 0
69,553 69,652 1,142 759 376 0
69,653 69,752 1,146 763 380 0
69,753 69,852 1,150 767 384 1
69,853 69,952 1,154 771 388 5
69,953 70,052 1,158 775 392 9
70,053 70,152 1,162 779 396 13
70,153 70,252 1,166 783 400 17
70,253 70,352 1,170 787 404 21
70,353 70,452 1,174 791 408 25
70,453 70,552 1,178 795 412 29
70,553 70,652 1,182 799 416 33
70,653 70,752 1,186 803 420 37
70,753 70,852 1,190 807 424 41
70,853 70,952 1,194 811 428 45
70,953 71,052 1,198 815 432 49
71,053 71,152 1,202 819 436 53
71,153 71,252
1,206 823 440 57
71,253 71,352 1,210 827 444 61
71,353 71,452 1,214 831 448 65
71,453 71,552 1,218 835 452 69
71,553 71,652 1,222 839 456 73
71,653 71,752 1,226 843 460 77
71,753 71,852 1,230 847 464 81
71,853 71,952 1,234 851 468 85
71,953 72,052 1,238 855 472 89
72,053 72,152 1,242 859 476 93
72,153 72,252 1,246 863 480 97
72,253 72,352 1,250 867 484 101
72,353 72,452 1,254 871 488 105
72,453 72,552 1,258 875 492 109
72,553 72,652 1,262 879 496 113
72,653 72,752 1,266 883 500 117
72,753 72,852 1,270 887 504 121
72,853 72,952 1,274 891 508 125
72,953 73,052 1,278 895 512 129
73,053 73,152 1,282 899 516 133
73,153 73,252
1,286 903 520 137
73,253 73,352 1,290 907 524 141
73,353 73,452 1,294 911
528 145
73,453 73,552 1,298 915 532 149
73,553 73,652 1,302 919 536 153
73,653 73,752 1,306 923 540 157
73,753 73,852 1,310 927 544 161
73,853 73,952 1,314 931 548 165
73,953 74,052 1,318 935 552 169
74,053 74,152 1,322 939 556 173
74,153 74,252 1,326 943 560 177
74,253 74,352 1,330 947 564 181
74,353 74,452 1,334 951 568 185
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
74,453 74,552 1,338 955 572 189
74,553 74,652 1,342 959 576 193
74,653 74,752 1,346 963 580 197
74,753 74,852 1,350 967 584 201
74,853 74,952 1,354 971 588 205
74,953 75,052 1,358 975 592 209
75,053 75,152 1,362 979 596 213
75,153 75,252 1,366 983 600 217
75,253 75,352 1,370 987 604 221
75,353 75,452 1,374 991 608 225
75,453 75,552 1,378 995 612 229
75,553 75,652 1,382 999 616 233
75,653 75,752 1,386 1,003 620 237
75,753 75,852 1,390 1,007 624 241
75,853 75,952 1,394 1,011 628 245
75,953 76,052 1,398 1,015 632 249
76,053 76,152 1,404 1,021 638 255
76,153 76,252 1,410 1,027 644 261
76,253 76,352 1,416 1,033 650 267
76,353 76,452 1,422 1,039 656 273
76,453 76,552 1,428 1,045 662 279
76,553 76,652 1,434 1,051 668 285
76,653 76,752
1,440 1,057 674 291
76,753 76,852 1,446 1,063 680 297
76,853 76,952 1,452 1,069 686 303
76,953 77,052 1,458 1,075 692 309
77,053 77,152 1,464 1,081 698 315
77,153 77,252 1,470 1,087 704 321
77,253 77,352 1,476 1,093 710 327
77,353 77,452 1,482 1,099 716 333
77,453 77,552 1,488 1,105 722 339
77,553 77,652 1,494 1,111 728 345
77,653 77,752 1,500 1,117 734 351
77,753 77,852 1,506 1,123 740 357
77,853 77,952 1,512 1,129 746 363
77,953 78,052 1,518 1,135 752 369
78,053 78,152 1,524 1,141 758 375
78,153 78,252 1,530 1,147 764 381
78,253 78,352 1,536 1,153 770 387
78,353 78,452 1,542 1,159 776 393
78,453 78,552 1,548 1,165 782 399
78,553 78,652 1,554 1,171 788 405
78,653 78,752
1,560 1,177 794 411
78,753 78,852 1,566 1,183 800 417
78,853 78,952 1,572 1,189
806 423
78,953 79,052 1,578 1,195 812 429
79,053 79,152 1,584 1,201 818 435
79,153 79,252 1,590 1,207 824 441
79,253 79,352 1,596 1,213 830 447
79,353 79,452 1,602 1,219 836 453
79,453 79,552 1,608 1,225 842 459
79,553 79,652 1,614 1,231 848 465
79,653 79,752 1,620 1,237 854 471
79,753 79,852 1,626 1,243 860 477
79,853 79,952 1,632 1,249 866 483
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 50 Form 540 2EZ Tax Booklet 2020
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
79,953 80,052 1,638 1,255 872 489
80,053 80,152 1,644 1,261 878 495
80,153 80,252 1,650 1,267 884 501
80,253 80,352 1,656 1,273 890 507
80,353 80,452 1,662 1,279 896 513
80,453 80,552 1,668 1,285 902 519
80,553 80,652 1,674 1,291 908 525
80,653 80,752 1,680 1,297 914 531
80,753 80,852 1,686 1,303 920 537
80,853 80,952 1,692 1,309 926 543
80,953 81,052 1,698 1,315 932 549
81,053 81,152 1,704 1,321 938 555
81,153 81,252 1,710 1,327 944 561
81,253 81,352 1,716 1,333 950 567
81,353 81,452 1,722 1,339 956 573
81,453 81,552 1,728 1,345 962 579
81,553 81,652 1,734 1,351 968 585
81,653 81,752 1,740 1,357 974 591
81,753 81,852 1,746 1,363 980 597
81,853 81,952 1,752 1,369 986 603
81,953 82,052 1,758 1,375 992 609
82,053 82,152 1,764 1,381 998 615
82,153 82,252
1,770 1,387 1,004 621
82,253 82,352 1,776 1,393 1,010 627
82,353 82,452 1,782 1,399 1,016 633
82,453 82,552 1,788 1,405 1,022 639
82,553 82,652 1,794 1,411 1,028 645
82,653 82,752 1,800 1,417 1,034 651
82,753 82,852 1,806 1,423 1,040 657
82,853 82,952 1,812 1,429 1,046 663
82,953 83,052 1,818 1,435 1,052 669
83,053 83,152 1,824 1,441 1,058 675
83,153 83,252 1,830 1,447 1,064 681
83,253 83,352 1,836 1,453 1,070 687
83,353 83,452 1,842 1,459 1,076 693
83,453 83,552 1,848 1,465 1,082 699
83,553 83,652 1,854 1,471 1,088 705
83,653 83,752 1,860 1,477 1,094 711
83,753 83,852 1,866 1,483 1,100 717
83,853 83,952 1,872 1,489 1,106 723
83,953 84,052 1,878 1,495 1,112 729
84,053 84,152 1,884 1,501 1,118 735
84,153 84,252
1,890 1,507 1,124 741
84,253 84,352 1,896 1,513 1,130 747
84,353 84,452 1,902 1,519
1,136 753
84,453 84,552 1,908 1,525 1,142 759
84,553 84,652 1,914 1,531 1,148 765
84,653 84,752 1,920 1,537 1,154 771
84,753 84,852 1,926 1,543 1,160 777
84,853 84,952 1,932 1,549 1,166 783
84,953 85,052 1,938 1,555 1,172 789
85,053 85,152 1,944 1,561 1,178 795
85,153 85,252 1,950 1,567 1,184 801
85,253 85,352 1,956 1,573 1,190 807
85,353 85,452 1,962 1,579 1,196 813
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
85,453 85,552 1,968 1,585 1,202 819
85,553 85,652 1,974 1,591 1,208 825
85,653 85,752 1,980 1,597 1,214 831
85,753 85,852 1,986 1,603 1,220 837
85,853 85,952 1,992 1,609 1,226 843
85,953 86,052 1,998 1,615 1,232 849
86,053 86,152 2,004 1,621 1,238 855
86,153 86,252 2,010 1,627 1,244 861
86,253 86,352 2,016 1,633 1,250 867
86,353 86,452 2,022 1,639 1,256 873
86,453 86,552 2,028 1,645 1,262 879
86,553 86,652 2,034 1,651 1,268 885
86,653 86,752 2,040 1,657 1,274 891
86,753 86,852 2,046 1,663 1,280 897
86,853 86,952 2,052 1,669 1,286 903
86,953 87,052 2,058 1,675 1,292 909
87,053 87,152 2,064 1,681 1,298 915
87,153 87,252 2,070 1,687 1,304 921
87,253 87,352 2,076 1,693 1,310 927
87,353 87,452 2,082 1,699 1,316 933
87,453 87,552 2,088 1,705 1,322 939
87,553 87,652 2,094 1,711 1,328 945
87,653 87,752
2,100 1,717 1,334 951
87,753 87,852 2,106 1,723 1,340 957
87,853 87,952 2,112 1,729 1,346 963
87,953 88,052 2,118 1,735 1,352 969
88,053 88,152 2,124 1,741 1,358 975
88,153 88,252 2,130 1,747 1,364 981
88,253 88,352 2,136 1,753 1,370 987
88,353 88,452 2,142 1,759 1,376 993
88,453 88,552 2,148 1,765 1,382 999
88,553 88,652 2,154 1,771 1,388 1,005
88,653 88,752 2,160 1,777 1,394 1,011
88,753 88,852 2,166 1,783 1,400 1,017
88,853 88,952 2,172 1,789 1,406 1,023
88,953 89,052 2,178 1,795 1,412 1,029
89,053 89,152 2,184 1,801 1,418 1,035
89,153 89,252 2,190 1,807 1,424 1,041
89,253 89,352 2,196 1,813 1,430 1,047
89,353 89,452 2,202 1,819 1,436 1,053
89,453 89,552 2,208 1,825 1,442 1,059
89,553 89,652 2,214 1,831 1,448 1,065
89,653 89,752
2,220 1,837 1,454 1,071
89,753 89,852 2,226 1,843 1,460 1,077
89,853 89,952 2,232 1,849
1,466 1,083
89,953 90,052 2,238 1,855 1,472 1,089
90,053 90,152 2,244 1,861 1,478 1,095
90,153 90,252 2,250 1,867 1,484 1,101
90,253 90,352 2,256 1,873 1,490 1,107
90,353 90,452 2,262 1,879 1,496 1,113
90,453 90,552 2,268 1,885 1,502 1,119
90,553 90,652 2,274 1,891 1,508 1,125
90,653 90,752 2,280 1,897 1,514 1,131
90,753 90,852 2,286 1,903 1,520 1,137
90,853 90,952 2,292 1,909 1,526 1,143
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
90,953 91,052 2,298 1,915 1,532 1,149
91,053 91,152 2,304 1,921 1,538 1,155
91,153 91,252 2,310 1,927 1,544 1,161
91,253 91,352 2,316 1,933 1,550 1,167
91,353 91,452 2,322 1,939 1,556 1,173
91,453 91,552 2,328 1,945 1,562 1,179
91,553 91,652 2,334 1,951 1,568 1,185
91,653 91,752 2,340 1,957 1,574 1,191
91,753 91,852 2,346 1,963 1,580 1,197
91,853 91,952 2,352 1,969 1,586 1,203
91,953 92,052 2,358 1,975 1,592 1,209
92,053 92,152 2,364 1,981 1,598 1,215
92,153 92,252 2,370 1,987 1,604 1,221
92,253 92,352 2,376 1,993 1,610 1,227
92,353 92,452 2,382 1,999 1,616 1,233
92,453 92,552 2,388 2,005 1,622 1,239
92,553 92,652 2,394 2,011 1,628 1,245
92,653 92,752 2,400 2,017 1,634 1,251
92,753 92,852 2,406 2,023 1,640 1,257
92,853 92,952 2,412 2,029 1,646 1,263
92,953 93,052 2,418 2,035 1,652 1,269
93,053 93,152 2,424 2,041 1,658 1,275
93,153 93,252
2,430 2,047 1,664 1,281
93,253 93,352 2,436 2,053 1,670 1,287
93,353 93,452 2,442 2,059 1,676 1,293
93,453 93,552 2,448 2,065 1,682 1,299
93,553 93,652 2,454 2,071 1,688 1,305
93,653 93,752 2,460 2,077 1,694 1,311
93,753 93,852 2,466 2,083 1,700 1,317
93,853 93,952 2,472 2,089 1,706 1,323
93,953 94,052 2,478 2,095 1,712 1,329
94,053 94,152 2,484 2,101 1,718 1,335
94,153 94,252 2,490 2,107 1,724 1,341
94,253 94,352 2,496 2,113 1,730 1,347
94,353 94,452 2,502 2,119 1,736 1,353
94,453 94,552 2,508 2,125 1,742 1,359
94,553 94,652 2,514 2,131 1,748 1,365
94,653 94,752 2,520 2,137 1,754 1,371
94,753 94,852 2,526 2,143 1,760 1,377
94,853 94,952 2,532 2,149 1,766 1,383
94,953 95,052 2,538 2,155 1,772 1,389
95,053 95,152 2,544 2,161 1,778 1,395
95,153 95,252
2,550 2,167 1,784 1,401
95,253 95,352 2,556 2,173 1,790 1,407
95,353 95,452 2,562 2,179
1,796 1,413
95,453 95,552 2,568 2,185 1,802 1,419
95,553 95,652 2,574 2,191 1,808 1,425
95,653 95,752 2,580 2,197 1,814 1,431
95,753 95,852 2,586 2,203 1,820 1,437
95,853 95,952 2,592 2,209 1,826 1,443
95,953 96,052 2,598 2,215 1,832 1,449
96,053 96,152 2,604 2,221 1,838 1,455
96,153 96,252 2,610 2,227 1,844 1,461
96,253 96,352 2,616 2,233 1,850 1,467
96,353 96,452 2,622 2,239 1,856 1,473
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2020 Page 51
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
96,453 96,552 2,628 2,245 1,862 1,479
96,553 96,652 2,634 2,251 1,868 1,485
96,653 96,752 2,640 2,257 1,874 1,491
96,753 96,852 2,646 2,263 1,880 1,497
96,853 96,952 2,652 2,269 1,886 1,503
96,953 97,052 2,658 2,275 1,892 1,509
97,053 97,152 2,664 2,281 1,898 1,515
97,153 97,252 2,670 2,287 1,904 1,521
97,253 97,352 2,676 2,293 1,910 1,527
97,353 97,452 2,682 2,299 1,916 1,533
97,453 97,552 2,688 2,305 1,922 1,539
97,553 97,652 2,694 2,311 1,928 1,545
97,653 97,752 2,700 2,317 1,934 1,551
97,753 97,852 2,706 2,323 1,940 1,557
97,853 97,952 2,712 2,329 1,946 1,563
97,953 98,052 2,718 2,335 1,952 1,569
98,053 98,152 2,724 2,341 1,958 1,575
98,153 98,252 2,730 2,347 1,964 1,581
98,253 98,352 2,736 2,353 1,970 1,587
98,353 98,452 2,742 2,359 1,976 1,593
98,453 98,552 2,748 2,365 1,982 1,599
98,553 98,652 2,754 2,371 1,988 1,605
98,653 98,752
2,760 2,377 1,994 1,611
98,753 98,852 2,766 2,383 2,000 1,617
98,853 98,952 2,772 2,389 2,006 1,623
98,953 99,052 2,778 2,395 2,012 1,629
99,053 99,152 2,784 2,401 2,018 1,635
99,153 99,252 2,790 2,407 2,024 1,641
99,253 99,352 2,796 2,413 2,030 1,647
99,353 99,452 2,802 2,419 2,036 1,653
99,453 99,552 2,808 2,425 2,042 1,659
99,553 99,652 2,814 2,431 2,048 1,665
99,653 99,752 2,820 2,437 2,054 1,671
99,753 99,852 2,826 2,443 2,060 1,677
99,853 99,952 2,832 2,449 2,066 1,683
99,953 100,052 2,838 2,455 2,072 1,689
100,053 100,152 2,844 2,461 2,078 1,695
100,153 100,252 2,850 2,467 2,084 1,701
100,253 100,352 2,856 2,473 2,090 1,707
100,353 100,452 2,862 2,479 2,096 1,713
100,453 100,552 2,868 2,485 2,102 1,719
100,553 100,652 2,874 2,491 2,108 1,725
100,653 100,752
2,880 2,497 2,114 1,731
100,753 100,852 2,886 2,503 2,120 1,737
100,853 100,952 2,892 2,509
2,126 1,743
100,953 101,052 2,898 2,515 2,132 1,749
101,053 101,152 2,904 2,521 2,138 1,755
101,153 101,252 2,910 2,527 2,144 1,761
101,253 101,352 2,916 2,533 2,150 1,767
101,353 101,452 2,922 2,539 2,156 1,773
101,453 101,552 2,928 2,545 2,162 1,779
101,553 101,652 2,934 2,551 2,168 1,785
101,653 101,752 2,940 2,557 2,174 1,791
101,753 101,852 2,946 2,563 2,180 1,797
101,853 101,952 2,952 2,569 2,186 1,803
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
101,953 102,052 2,958 2,575 2,192 1,809
102,053 102,152 2,966 2,583 2,200 1,817
102,153 102,252 2,974 2,591 2,208 1,825
102,253 102,352 2,982 2,599 2,216 1,833
102,353 102,452 2,990 2,607 2,224 1,841
102,453 102,552 2,998 2,615 2,232 1,849
102,553 102,652 3,006 2,623 2,240 1,857
102,653 102,752 3,014 2,631 2,248 1,865
102,753 102,852 3,022 2,639 2,256 1,873
102,853 102,952 3,030 2,647 2,264 1,881
102,953 103,052 3,038 2,655 2,272 1,889
103,053 103,152 3,046 2,663 2,280 1,897
103,153 103,252 3,054 2,671 2,288 1,905
103,253 103,352 3,062 2,679 2,296 1,913
103,353 103,452 3,070 2,687 2,304 1,921
103,453 103,552 3,078 2,695 2,312 1,929
103,553 103,652 3,086 2,703 2,320 1,937
103,653 103,752 3,094 2,711 2,328 1,945
103,753 103,852 3,102 2,719 2,336 1,953
103,853 103,952 3,110 2,727 2,344 1,961
103,953 104,052 3,118 2,735 2,352 1,969
104,053 104,152 3,126 2,743 2,360 1,977
104,153 104,252
3,134 2,751 2,368 1,985
104,253 104,352 3,142 2,759 2,376 1,993
104,353 104,452 3,150 2,767 2,384 2,001
104,453 104,552 3,158 2,775 2,392 2,009
104,553 104,652 3,166 2,783 2,400 2,017
104,653 104,752 3,174 2,791 2,408 2,025
104,753 104,852 3,182 2,799 2,416 2,033
104,853 104,952 3,190 2,807 2,424 2,041
104,953 105,052 3,198 2,815 2,432 2,049
105,053 105,152 3,206 2,823 2,440 2,057
105,153 105,252 3,214 2,831 2,448 2,065
105,253 105,352 3,222 2,839 2,456 2,073
105,353 105,452 3,230 2,847 2,464 2,081
105,453 105,552 3,238 2,855 2,472 2,089
105,553 105,652 3,246 2,863 2,480 2,097
105,653 105,752 3,254 2,871 2,488 2,105
105,753 105,852 3,262 2,879 2,496 2,113
105,853 105,952 3,270 2,887 2,504 2,121
105,953 106,052 3,278 2,895 2,512 2,129
106,053 106,152 3,286 2,903 2,520 2,137
106,153 106,252
3,294 2,911 2,528 2,145
106,253 106,352 3,302 2,919 2,536 2,153
106,353 106,452 3,310 2,927
2,544 2,161
106,453 106,552 3,318 2,935 2,552 2,169
106,553 106,652 3,326 2,943 2,560 2,177
106,653 106,752 3,334 2,951 2,568 2,185
106,753 106,852 3,342 2,959 2,576 2,193
106,853 106,952 3,350 2,967 2,584 2,201
106,953 107,052 3,358 2,975 2,592 2,209
107,053 107,152 3,366 2,983 2,600 2,217
107,153 107,252 3,374 2,991 2,608 2,225
107,253 107,352 3,382 2,999 2,616 2,233
107,353 107,452 3,390 3,007 2,624 2,241
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
107,453 107,552 3,398 3,015 2,632 2,249
107,553 107,652 3,406 3,023 2,640 2,257
107,653 107,752 3,414 3,031 2,648 2,265
107,753 107,852 3,422 3,039 2,656 2,273
107,853 107,952 3,430 3,047 2,664 2,281
107,953 108,052 3,438 3,055 2,672 2,289
108,053 108,152 3,446 3,063 2,680 2,297
108,153 108,252 3,454 3,071 2,688 2,305
108,253 108,352 3,462 3,079 2,696 2,313
108,353 108,452 3,470 3,087 2,704 2,321
108,453 108,552 3,478 3,095 2,712 2,329
108,553 108,652 3,486 3,103 2,720 2,337
108,653 108,752 3,494 3,111 2,728 2,345
108,753 108,852 3,502 3,119 2,736 2,353
108,853 108,952 3,510 3,127 2,744 2,361
108,953 109,052 3,518 3,135 2,752 2,369
109,053 109,152 3,526 3,143 2,760 2,377
109,153 109,252 3,534 3,151 2,768 2,385
109,253 109,352 3,542 3,159 2,776 2,393
109,353 109,452 3,550 3,167 2,784 2,401
109,453 109,552 3,558 3,175 2,792 2,409
109,553 109,652 3,566 3,183 2,800 2,417
109,653 109,752
3,574 3,191 2,808 2,425
109,753 109,852 3,582 3,199 2,816 2,433
109,853 109,952 3,590 3,207 2,824 2,441
109,953 110,052 3,598 3,215 2,832 2,449
110,053 110,152 3,606 3,223 2,840 2,457
110,153 110,252 3,614 3,231 2,848 2,465
110,253 110,352 3,622 3,239 2,856 2,473
110,353 110,452 3,630 3,247 2,864 2,481
110,453 110,552 3,638 3,255 2,872 2,489
110,553 110,652 3,646 3,263 2,880 2,497
110,653 110,752 3,654 3,271 2,888 2,505
110,753 110,852 3,662 3,279 2,896 2,513
110,853 110,952 3,670 3,287 2,904 2,521
110,953 111,052 3,678 3,295 2,912 2,529
111,053 111,152 3,686 3,303 2,920 2,537
111,153 111,252 3,694 3,311 2,928 2,545
111,253 111,352 3,702 3,319 2,936 2,553
111,353 111,452 3,710 3,327 2,944 2,561
111,453 111,552 3,718 3,335 2,952 2,569
111,553 111,652 3,726 3,343 2,960 2,577
111,653 111,752
3,734 3,351 2,968 2,585
111,753 111,852 3,742 3,359 2,976 2,593
111,853 111,952 3,750 3,367
2,984 2,601
111,953 112,052 3,758 3,375 2,992 2,609
112,053 112,152 3,766 3,383 3,000 2,617
112,153 112,252 3,774 3,391 3,008 2,625
112,253 112,352 3,782 3,399 3,016 2,633
112,353 112,452 3,790 3,407 3,024 2,641
112,453 112,552 3,798 3,415 3,032 2,649
112,553 112,652 3,806 3,423 3,040 2,657
112,653 112,752 3,814 3,431 3,048 2,665
112,753 112,852 3,822 3,439 3,056 2,673
112,853 112,952 3,830 3,447 3,064 2,681
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 52 Form 540 2EZ Tax Booklet 2020
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
112,953 113,052 3,838 3,455 3,072 2,689
113,053 113,152 3,846 3,463 3,080 2,697
113,153 113,252 3,854 3,471 3,088 2,705
113,253 113,352 3,862 3,479 3,096 2,713
113,353 113,452 3,870 3,487 3,104 2,721
113,453 113,552 3,878 3,495 3,112 2,729
113,553 113,652 3,886 3,503 3,120 2,737
113,653 113,752 3,894 3,511 3,128 2,745
113,753 113,852 3,902 3,519 3,136 2,753
113,853 113,952 3,910 3,527 3,144 2,761
113,953 114,052 3,918 3,535 3,152 2,769
114,053 114,152 3,926 3,543 3,160 2,777
114,153 114,252 3,934 3,551 3,168 2,785
114,253 114,352 3,942 3,559 3,176 2,793
114,353 114,452 3,950 3,567 3,184 2,801
114,453 114,552 3,958 3,575 3,192 2,809
114,553 114,652 3,966 3,583 3,200 2,817
114,653 114,752 3,974 3,591 3,208 2,825
114,753 114,852 3,982 3,599 3,216 2,833
114,853 114,952 3,990 3,607 3,224 2,841
114,953 115,052 3,998 3,615 3,232 2,849
115,053 115,152 4,006 3,623 3,240 2,857
115,153 115,252
4,014 3,631 3,248 2,865
115,253 115,352 4,022 3,639 3,256 2,873
115,353 115,452 4,030 3,647 3,264 2,881
115,453 115,552 4,038 3,655 3,272 2,889
115,553 115,652 4,046 3,663 3,280 2,897
115,653 115,752 4,054 3,671 3,288 2,905
115,753 115,852 4,062 3,679 3,296 2,913
115,853 115,952 4,070 3,687 3,304 2,921
115,953 116,052 4,078 3,695 3,312 2,929
116,053 116,152 4,086 3,703 3,320 2,937
116,153 116,252 4,094 3,711 3,328 2,945
116,253 116,352 4,102 3,719 3,336 2,953
116,353 116,452 4,110 3,727 3,344 2,961
116,453 116,552 4,118 3,735 3,352 2,969
116,553 116,652 4,126 3,743 3,360 2,977
116,653 116,752 4,134 3,751 3,368 2,985
116,753 116,852 4,142 3,759 3,376 2,993
116,853 116,952 4,150 3,767 3,384 3,001
116,953 117,052 4,158 3,775 3,392 3,009
117,053 117,152 4,166 3,783 3,400 3,017
117,153 117,252
4,174 3,791 3,408 3,025
117,253 117,352 4,182 3,799 3,416 3,033
117,353 117,452 4,190 3,807
3,424 3,041
117,453 117,552 4,198 3,815 3,432 3,049
117,553 117,652 4,206 3,823 3,440 3,057
117,653 117,752 4,214 3,831 3,448 3,065
117,753 117,852 4,222 3,839 3,456 3,073
117,853 117,952 4,230 3,847 3,464 3,081
117,953 118,052 4,238 3,855 3,472 3,089
118,053 118,152 4,246 3,863 3,480 3,097
118,153 118,252 4,254 3,871 3,488 3,105
118,253 118,352 4,262 3,879 3,496 3,113
118,353 118,452 4,270 3,887 3,504 3,121
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
118,453 118,552 4,278 3,895 3,512 3,129
118,553 118,652 4,286 3,903 3,520 3,137
118,653 118,752 4,294 3,911 3,528 3,145
118,753 118,852 4,302 3,919 3,536 3,153
118,853 118,952 4,310 3,927 3,544 3,161
118,953 119,052 4,318 3,935 3,552 3,169
119,053 119,152 4,326 3,943 3,560 3,177
119,153 119,252 4,334 3,951 3,568 3,185
119,253 119,352 4,342 3,959 3,576 3,193
119,353 119,452 4,350 3,967 3,584 3,201
119,453 119,552 4,358 3,975 3,592 3,209
119,553 119,652 4,366 3,983 3,600 3,217
119,653 119,752 4,374 3,991 3,608 3,225
119,753 119,852 4,382 3,999 3,616 3,233
119,853 119,952 4,390 4,007 3,624 3,241
119,953 120,052 4,398 4,015 3,632 3,249
120,053 120,152 4,406 4,023 3,640 3,257
120,153 120,252 4,414 4,031 3,648 3,265
120,253 120,352 4,422 4,039 3,656 3,273
120,353 120,452 4,430 4,047 3,664 3,281
120,453 120,552 4,438 4,055 3,672 3,289
120,553 120,652 4,446 4,063 3,680 3,297
120,653 120,752
4,454 4,071 3,688 3,305
120,753 120,852 4,462 4,079 3,696 3,313
120,853 120,952 4,470 4,087 3,704 3,321
120,953 121,052 4,478 4,095 3,712 3,329
121,053 121,152 4,486 4,103 3,720 3,337
121,153 121,252 4,494 4,111 3,728 3,345
121,253 121,352 4,502 4,119 3,736 3,353
121,353 121,452 4,510 4,127 3,744 3,361
121,453 121,552 4,518 4,135 3,752 3,369
121,553 121,652 4,526 4,143 3,760 3,377
121,653 121,752 4,534 4,151 3,768 3,385
121,753 121,852 4,542 4,159 3,776 3,393
121,853 121,952 4,550 4,167 3,784 3,401
121,953 122,052 4,558 4,175 3,792 3,409
122,053 122,152 4,566 4,183 3,800 3,417
122,153 122,252 4,574 4,191 3,808 3,425
122,253 122,352 4,582 4,199 3,816 3,433
122,353 122,452 4,590 4,207 3,824 3,441
122,453 122,552 4,598 4,215 3,832 3,449
122,553 122,652 4,606 4,223 3,840 3,457
122,653 122,752
4,614 4,231 3,848 3,465
122,753 122,852 4,622 4,239 3,856 3,473
122,853 122,952 4,630 4,247
3,864 3,481
122,953 123,052 4,638 4,255 3,872 3,489
123,053 123,152 4,646 4,263 3,880 3,497
123,153 123,252 4,654 4,271 3,888 3,505
123,253 123,352 4,662 4,279 3,896 3,513
123,353 123,452 4,670 4,287 3,904 3,521
123,453 123,552 4,678 4,295 3,912 3,529
123,553 123,652 4,686 4,303 3,920 3,537
123,653 123,752 4,694 4,311 3,928 3,545
123,753 123,852 4,702 4,319 3,936 3,553
123,853 123,952 4,710 4,327 3,944 3,561
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
123,953 124,052 4,718 4,335 3,952 3,569
124,053 124,152 4,726 4,343 3,960 3,577
124,153 124,252 4,734 4,351 3,968 3,585
124,253 124,352 4,742 4,359 3,976 3,593
124,353 124,452 4,750 4,367 3,984 3,601
124,453 124,552 4,758 4,375 3,992 3,609
124,553 124,652 4,766 4,383 4,000 3,617
124,653 124,752 4,774 4,391 4,008 3,625
124,753 124,852 4,782 4,399 4,016 3,633
124,853 124,952 4,790 4,407 4,024 3,641
124,953 125,052 4,798 4,415 4,032 3,649
125,053 125,152 4,806 4,423 4,040 3,657
125,153 125,252 4,814 4,431 4,048 3,665
125,253 125,352 4,822 4,439 4,056 3,673
125,353 125,452 4,830 4,447 4,064 3,681
125,453 125,552 4,838 4,455 4,072 3,689
125,553 125,652 4,846 4,463 4,080 3,697
125,653 125,752 4,854 4,471 4,088 3,705
125,753 125,852 4,862 4,479 4,096 3,713
125,853 125,952 4,870 4,487 4,104 3,721
125,953 126,052 4,878 4,495 4,112 3,729
126,053 126,152 4,886 4,503 4,120 3,737
126,153 126,252
4,894 4,511 4,128 3,745
126,253 126,352 4,902 4,519 4,136 3,753
126,353 126,452 4,910 4,527 4,144 3,761
126,453 126,552 4,918 4,535 4,152 3,769
126,553 126,652 4,927 4,544 4,161 3,778
126,653 126,752 4,937 4,554 4,171 3,788
126,753 126,852 4,946 4,563 4,180 3,797
126,853 126,952 4,955 4,572 4,189 3,806
126,953 127,052 4,965 4,582 4,199 3,816
127,053 127,152 4,974 4,591 4,208 3,825
127,153 127,252 4,983 4,600 4,217 3,834
127,253 127,352 4,993 4,610 4,227 3,844
127,353 127,452 5,002 4,619 4,236 3,853
127,453 127,552 5,011 4,628 4,245 3,862
127,553 127,652 5,020 4,637 4,254 3,871
127,653 127,752 5,030 4,647 4,264 3,881
127,753 127,852 5,039 4,656 4,273 3,890
127,853 127,952 5,048 4,665 4,282 3,899
127,953 128,052 5,058 4,675 4,292 3,909
128,053 128,152 5,067 4,684 4,301 3,918
128,153 128,252
5,076 4,693 4,310 3,927
128,253 128,352 5,086 4,703 4,320 3,937
128,353 128,452 5,095 4,712
4,329 3,946
128,453 128,552 5,104 4,721 4,338 3,955
128,553 128,652 5,113 4,730 4,347 3,964
128,653 128,752 5,123 4,740 4,357 3,974
128,753 128,852 5,132 4,749 4,366 3,983
128,853 128,952 5,141 4,758 4,375 3,992
128,953 129,052 5,151 4,768 4,385 4,002
129,053 129,152 5,160 4,777 4,394 4,011
129,153 129,252 5,169 4,786 4,403 4,020
129,253 129,352 5,179 4,796 4,413 4,030
129,353 129,452 5,188 4,805 4,422 4,039
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2020 Page 53
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
129,453 129,552 5,197 4,814 4,431 4,048
129,553 129,652 5,206 4,823 4,440 4,057
129,653 129,752 5,216 4,833 4,450 4,067
129,753 129,852 5,225 4,842 4,459 4,076
129,853 129,952 5,234 4,851 4,468 4,085
129,953 130,052 5,244 4,861 4,478 4,095
130,053 130,152 5,253 4,870 4,487 4,104
130,153 130,252 5,262 4,879 4,496 4,113
130,253 130,352 5,272 4,889 4,506 4,123
130,353 130,452 5,281 4,898 4,515 4,132
130,453 130,552 5,290 4,907 4,524 4,141
130,553 130,652 5,299 4,916 4,533 4,150
130,653 130,752 5,309 4,926 4,543 4,160
130,753 130,852 5,318 4,935 4,552 4,169
130,853 130,952 5,327 4,944 4,561 4,178
130,953 131,052 5,337 4,954 4,571 4,188
131,053 131,152 5,346 4,963 4,580 4,197
131,153 131,252 5,355 4,972 4,589 4,206
131,253 131,352 5,365 4,982 4,599 4,216
131,353 131,452 5,374 4,991 4,608 4,225
131,453 131,552 5,383 5,000 4,617 4,234
131,553 131,652 5,392 5,009 4,626 4,243
131,653 131,752
5,402 5,019 4,636 4,253
131,753 131,852 5,411 5,028 4,645 4,262
131,853 131,952 5,420 5,037 4,654 4,271
131,953 132,052 5,430 5,047 4,664 4,281
132,053 132,152 5,439 5,056 4,673 4,290
132,153 132,252 5,448 5,065 4,682 4,299
132,253 132,352 5,458 5,075 4,692 4,309
132,353 132,452 5,467 5,084 4,701 4,318
132,453 132,552 5,476 5,093 4,710 4,327
132,553 132,652 5,485 5,102 4,719 4,336
132,653 132,752 5,495 5,112 4,729 4,346
132,753 132,852 5,504 5,121 4,738 4,355
132,853 132,952 5,513 5,130 4,747 4,364
132,953 133,052 5,523 5,140 4,757 4,374
133,053 133,152 5,532 5,149 4,766 4,383
133,153 133,252 5,541 5,158 4,775 4,392
133,253 133,352 5,551 5,168 4,785 4,402
133,353 133,452 5,560 5,177 4,794 4,411
133,453 133,552 5,569 5,186 4,803 4,420
133,553 133,652 5,578 5,195 4,812 4,429
133,653 133,752
5,588 5,205 4,822 4,439
133,753 133,852 5,597 5,214 4,831 4,448
133,853 133,952 5,606 5,223
4,840 4,457
133,953 134,052 5,616 5,233 4,850 4,467
134,053 134,152 5,625 5,242 4,859 4,476
134,153 134,252 5,634 5,251 4,868 4,485
134,253 134,352 5,644 5,261 4,878 4,495
134,353 134,452 5,653 5,270 4,887 4,504
134,453 134,552 5,662 5,279 4,896 4,513
134,553 134,652 5,671 5,288 4,905 4,522
134,653 134,752 5,681 5,298 4,915 4,532
134,753 134,852 5,690 5,307 4,924 4,541
134,853 134,952 5,699 5,316 4,933 4,550
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
134,953 135,052 5,709 5,326 4,943 4,560
135,053 135,152 5,718 5,335 4,952 4,569
135,153 135,252 5,727 5,344 4,961 4,578
135,253 135,352 5,737 5,354 4,971 4,588
135,353 135,452 5,746 5,363 4,980 4,597
135,453 135,552 5,755 5,372 4,989 4,606
135,553 135,652 5,764 5,381 4,998 4,615
135,653 135,752 5,774 5,391 5,008 4,625
135,753 135,852 5,783 5,400 5,017 4,634
135,853 135,952 5,792 5,409 5,026 4,643
135,953 136,052 5,802 5,419 5,036 4,653
136,053 136,152 5,811 5,428 5,045 4,662
136,153 136,252 5,820 5,437 5,054 4,671
136,253 136,352 5,830 5,447 5,064 4,681
136,353 136,452 5,839 5,456 5,073 4,690
136,453 136,552 5,848 5,465 5,082 4,699
136,553 136,652 5,857 5,474 5,091 4,708
136,653 136,752 5,867 5,484 5,101 4,718
136,753 136,852 5,876 5,493 5,110 4,727
136,853 136,952 5,885 5,502 5,119 4,736
136,953 137,052 5,895 5,512 5,129 4,746
137,053 137,152 5,904 5,521 5,138 4,755
137,153 137,252
5,913 5,530 5,147 4,764
137,253 137,352 5,923 5,540 5,157 4,774
137,353 137,452 5,932 5,549 5,166 4,783
137,453 137,552 5,941 5,558 5,175 4,792
137,553 137,652 5,950 5,567 5,184 4,801
137,653 137,752 5,960 5,577 5,194 4,811
137,753 137,852 5,969 5,586 5,203 4,820
137,853 137,952 5,978 5,595 5,212 4,829
137,953 138,052 5,988 5,605 5,222 4,839
138,053 138,152 5,997 5,614 5,231 4,848
138,153 138,252 6,006 5,623 5,240 4,857
138,253 138,352 6,016 5,633 5,250 4,867
138,353 138,452 6,025 5,642 5,259 4,876
138,453 138,552 6,034 5,651 5,268 4,885
138,553 138,652 6,043 5,660 5,277 4,894
138,653 138,752 6,053 5,670 5,287 4,904
138,753 138,852 6,062 5,679 5,296 4,913
138,853 138,952 6,071 5,688 5,305 4,922
138,953 139,052 6,081 5,698 5,315 4,932
139,053 139,152 6,090 5,707 5,324 4,941
139,153 139,252
6,099 5,716 5,333 4,950
139,253 139,352 6,109 5,726 5,343 4,960
139,353 139,452 6,118 5,735
5,352 4,969
139,453 139,552 6,127 5,744 5,361 4,978
139,553 139,652 6,136 5,753 5,370 4,987
139,653 139,752 6,146 5,763 5,380 4,997
139,753 139,852 6,155 5,772 5,389 5,006
139,853 139,952 6,164 5,781 5,398 5,015
139,953 140,052 6,174 5,791 5,408 5,025
140,053 140,152 6,183 5,800 5,417 5,034
140,153 140,252 6,192 5,809 5,426 5,043
140,253 140,352 6,202 5,819 5,436 5,053
140,353 140,452 6,211 5,828 5,445 5,062
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
140,453 140,552 6,220 5,837 5,454 5,071
140,553 140,652 6,229 5,846 5,463 5,080
140,653 140,752 6,239 5,856 5,473 5,090
140,753 140,852 6,248 5,865 5,482 5,099
140,853 140,952 6,257 5,874 5,491 5,108
140,953 141,052 6,267 5,884 5,501 5,118
141,053 141,152 6,276 5,893 5,510 5,127
141,153 141,252 6,285 5,902 5,519 5,136
141,253 141,352 6,295 5,912 5,529 5,146
141,353 141,452 6,304 5,921 5,538 5,155
141,453 141,552 6,313 5,930 5,547 5,164
141,553 141,652 6,322 5,939 5,556 5,173
141,653 141,752 6,332 5,949 5,566 5,183
141,753 141,852 6,341 5,958 5,575 5,192
141,853 141,952 6,350 5,967 5,584 5,201
141,953 142,052 6,360 5,977 5,594 5,211
142,053 142,152 6,369 5,986 5,603 5,220
142,153 142,252 6,378 5,995 5,612 5,229
142,253 142,352 6,388 6,005 5,622 5,239
142,353 142,452 6,397 6,014 5,631 5,248
142,453 142,552 6,406 6,023 5,640 5,257
142,553 142,652 6,415 6,032 5,649 5,266
142,653 142,752
6,425 6,042 5,659 5,276
142,753 142,852 6,434 6,051 5,668 5,285
142,853 142,952 6,443 6,060 5,677 5,294
142,953 143,052 6,453 6,070 5,687 5,304
143,053 143,152 6,462 6,079 5,696 5,313
143,153 143,252 6,471 6,088 5,705 5,322
143,253 143,352 6,481 6,098 5,715 5,332
143,353 143,452 6,490 6,107 5,724 5,341
143,453 143,552 6,499 6,116 5,733 5,350
143,553 143,652 6,508 6,125 5,742 5,359
143,653 143,752 6,518 6,135 5,752 5,369
143,753 143,852 6,527 6,144 5,761 5,378
143,853 143,952 6,536 6,153 5,770 5,387
143,953 144,052 6,546 6,163 5,780 5,397
144,053 144,152 6,555 6,172 5,789 5,406
144,153 144,252 6,564 6,181 5,798 5,415
144,253 144,352 6,574 6,191 5,808 5,425
144,353 144,452 6,583 6,200 5,817 5,434
144,453 144,552 6,592 6,209 5,826 5,443
144,553 144,652 6,601 6,218 5,835 5,452
144,653 144,752
6,611 6,228 5,845 5,462
144,753 144,852 6,620 6,237 5,854 5,471
144,853 144,952 6,629 6,246
5,863 5,480
144,953 145,052 6,639 6,256 5,873 5,490
145,053 145,152 6,648 6,265 5,882 5,499
145,153 145,252 6,657 6,274 5,891 5,508
145,253 145,352 6,667 6,284 5,901 5,518
145,353 145,452 6,676 6,293 5,910 5,527
145,453 145,552 6,685 6,302 5,919 5,536
145,553 145,652 6,694 6,311 5,928 5,545
145,653 145,752 6,704 6,321 5,938 5,555
145,753 145,852 6,713 6,330 5,947 5,564
145,853 145,952 6,722 6,339 5,956 5,573
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 54 Form 540 2EZ Tax Booklet 2020
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
145,953 146,052 6,732 6,349 5,966 5,583
146,053 146,152 6,741 6,358 5,975 5,592
146,153 146,252 6,750 6,367 5,984 5,601
146,253 146,352 6,760 6,377 5,994 5,611
146,353 146,452 6,769 6,386 6,003 5,620
146,453 146,552 6,778 6,395 6,012 5,629
146,553 146,652 6,787 6,404 6,021 5,638
146,653 146,752 6,797 6,414 6,031 5,648
146,753 146,852 6,806 6,423 6,040 5,657
146,853 146,952 6,815 6,432 6,049 5,666
146,953 147,052 6,825 6,442 6,059 5,676
147,053 147,152 6,834 6,451 6,068 5,685
147,153 147,252 6,843 6,460 6,077 5,694
147,253 147,352 6,853 6,470 6,087 5,704
147,353 147,452 6,862 6,479 6,096 5,713
147,453 147,552 6,871 6,488 6,105 5,722
147,553 147,652 6,880 6,497 6,114 5,731
147,653 147,752 6,890 6,507 6,124 5,741
147,753 147,852 6,899 6,516 6,133 5,750
147,853 147,952 6,908 6,525 6,142 5,759
147,953 148,052 6,918 6,535 6,152 5,769
148,053 148,152 6,927 6,544 6,161 5,778
148,153 148,252
6,936 6,553 6,170 5,787
148,253 148,352 6,946 6,563 6,180 5,797
148,353 148,452 6,955 6,572 6,189 5,806
148,453 148,552 6,964 6,581 6,198 5,815
148,553 148,652 6,973 6,590 6,207 5,824
148,653 148,752 6,983 6,600 6,217 5,834
148,753 148,852 6,992 6,609 6,226 5,843
148,853 148,952 7,001 6,618 6,235 5,852
148,953 149,052 7,011 6,628 6,245 5,862
149,053 149,152 7,020 6,637 6,254 5,871
149,153 149,252 7,029 6,646 6,263 5,880
149,253 149,352 7,039 6,656 6,273 5,890
149,353 149,452 7,048 6,665 6,282 5,899
149,453 149,552 7,057 6,674 6,291 5,908
149,553 149,652 7,066 6,683 6,300 5,917
149,653 149,752 7,076 6,693 6,310 5,927
149,753 149,852 7,085 6,702 6,319 5,936
149,853 149,952 7,094 6,711 6,328 5,945
149,953 150,052 7,104 6,721 6,338 5,955
150,053 150,152 7,113 6,730 6,347 5,964
150,153 150,252
7,122 6,739 6,356 5,973
150,253 150,352 7,132 6,749 6,366 5,983
150,353 150,452 7,141 6,758
6,375 5,992
150,453 150,552 7,150 6,767 6,384 6,001
150,553 150,652 7,159 6,776 6,393 6,010
150,653 150,752 7,169 6,786 6,403 6,020
150,753 150,852 7,178 6,795 6,412 6,029
150,853 150,952 7,187 6,804 6,421 6,038
150,953 151,052 7,197 6,814 6,431 6,048
151,053 151,152 7,206 6,823 6,440 6,057
151,153 151,252 7,215 6,832 6,449 6,066
151,253 151,352 7,225 6,842 6,459 6,076
151,353 151,452 7,234 6,851 6,468 6,085
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
151,453 151,552 7,243 6,860 6,477 6,094
151,553 151,652 7,252 6,869 6,486 6,103
151,653 151,752 7,262 6,879 6,496 6,113
151,753 151,852 7,271 6,888 6,505 6,122
151,853 151,952 7,280 6,897 6,514 6,131
151,953 152,052 7,290 6,907 6,524 6,141
152,053 152,152 7,299 6,916 6,533 6,150
152,153 152,252 7,308 6,925 6,542 6,159
152,253 152,352 7,318 6,935 6,552 6,169
152,353 152,452 7,327 6,944 6,561 6,178
152,453 152,552 7,336 6,953 6,570 6,187
152,553 152,652 7,345 6,962 6,579 6,196
152,653 152,752 7,355 6,972 6,589 6,206
152,753 152,852 7,364 6,981 6,598 6,215
152,853 152,952 7,373 6,990 6,607 6,224
152,953 153,052 7,383 7,000 6,617 6,234
153,053 153,152 7,392 7,009 6,626 6,243
153,153 153,252 7,401 7,018 6,635 6,252
153,253 153,352 7,411 7,028 6,645 6,262
153,353 153,452 7,420 7,037 6,654 6,271
153,453 153,552 7,429 7,046 6,663 6,280
153,553 153,652 7,438 7,055 6,672 6,289
153,653 153,752
7,448 7,065 6,682 6,299
153,753 153,852 7,457 7,074 6,691 6,308
153,853 153,952 7,466 7,083 6,700 6,317
153,953 154,052 7,476 7,093 6,710 6,327
154,053 154,152 7,485 7,102 6,719 6,336
154,153 154,252 7,494 7,111 6,728 6,345
154,253 154,352 7,504 7,121 6,738 6,355
154,353 154,452 7,513 7,130 6,747 6,364
154,453 154,552 7,522 7,139 6,756 6,373
154,553 154,652 7,531 7,148 6,765 6,382
154,653 154,752 7,541 7,158 6,775 6,392
154,753 154,852 7,550 7,167 6,784 6,401
154,853 154,952 7,559 7,176 6,793 6,410
154,953 155,052 7,569 7,186 6,803 6,420
155,053 155,152 7,578 7,195 6,812 6,429
155,153 155,252 7,587 7,204 6,821 6,438
155,253 155,352 7,597 7,214 6,831 6,448
155,353 155,452 7,606 7,223 6,840 6,457
155,453 155,552 7,615 7,232 6,849 6,466
155,553 155,652 7,624 7,241 6,858 6,475
155,653 155,752
7,634 7,251 6,868 6,485
155,753 155,852 7,643 7,260 6,877 6,494
155,853 155,952 7,652 7,269
6,886 6,503
155,953 156,052 7,662 7,279 6,896 6,513
156,053 156,152 7,671 7,288 6,905 6,522
156,153 156,252 7,680 7,297 6,914 6,531
156,253 156,352 7,690 7,307 6,924 6,541
156,353 156,452 7,699 7,316 6,933 6,550
156,453 156,552 7,708 7,325 6,942 6,559
156,553 156,652 7,717 7,334 6,951 6,568
156,653 156,752 7,727 7,344 6,961 6,578
156,753 156,852 7,736 7,353 6,970 6,587
156,853 156,952 7,745 7,362 6,979 6,596
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
156,953 157,052 7,755 7,372 6,989 6,606
157,053 157,152 7,764 7,381 6,998 6,615
157,153 157,252 7,773 7,390 7,007 6,624
157,253 157,352 7,783 7,400 7,017 6,634
157,353 157,452 7,792 7,409 7,026 6,643
157,453 157,552 7,801 7,418 7,035 6,652
157,553 157,652 7,810 7,427 7,044 6,661
157,653 157,752 7,820 7,437 7,054 6,671
157,753 157,852 7,829 7,446 7,063 6,680
157,853 157,952 7,838 7,455 7,072 6,689
157,953 158,052 7,848 7,465 7,082 6,699
158,053 158,152 7,857 7,474 7,091 6,708
158,153 158,252 7,866 7,483 7,100 6,717
158,253 158,352 7,876 7,493 7,110 6,727
158,353 158,452 7,885 7,502 7,119 6,736
158,453 158,552 7,894 7,511 7,128 6,745
158,553 158,652 7,903 7,520 7,137 6,754
158,653 158,752 7,913 7,530 7,147 6,764
158,753 158,852 7,922 7,539 7,156 6,773
158,853 158,952 7,931 7,548 7,165 6,782
158,953 159,052 7,941 7,558 7,175 6,792
159,053 159,152 7,950 7,567 7,184 6,801
159,153 159,252
7,959 7,576 7,193 6,810
159,253 159,352 7,969 7,586 7,203 6,820
159,353 159,452 7,978 7,595 7,212 6,829
159,453 159,552 7,987 7,604 7,221 6,838
159,553 159,652 7,996 7,613 7,230 6,847
159,653 159,752 8,006 7,623 7,240 6,857
159,753 159,852 8,015 7,632 7,249 6,866
159,853 159,952 8,024 7,641 7,258 6,875
159,953 160,052 8,034 7,651 7,268 6,885
160,053 160,152 8,043 7,660 7,277 6,894
160,153 160,252 8,052 7,669 7,286 6,903
160,253 160,352 8,062 7,679 7,296 6,913
160,353 160,452 8,071 7,688 7,305 6,922
160,453 160,552 8,080 7,697 7,314 6,931
160,553 160,652 8,089 7,706 7,323 6,940
160,653 160,752 8,099 7,716 7,333 6,950
160,753 160,852 8,108 7,725 7,342 6,959
160,853 160,952 8,117 7,734 7,351 6,968
160,953 161,052 8,127 7,744 7,361 6,978
161,053 161,152 8,136 7,753 7,370 6,987
161,153 161,252
8,145 7,762 7,379 6,996
161,253 161,352 8,155 7,772 7,389 7,006
161,353 161,452 8,164 7,781
7,398 7,015
161,453 161,552 8,173 7,790 7,407 7,024
161,553 161,652 8,182 7,799 7,416 7,033
161,653 161,752 8,192 7,809 7,426 7,043
161,753 161,852 8,201 7,818 7,435 7,052
161,853 161,952 8,210 7,827 7,444 7,061
161,953 162,052 8,220 7,837 7,454 7,071
162,053 162,152 8,229 7,846 7,463 7,080
162,153 162,252 8,238 7,855 7,472 7,089
162,253 162,352 8,248 7,865 7,482 7,099
162,353 162,452 8,257 7,874 7,491 7,108
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2020 Page 55
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
162,453 162,552 8,266 7,883 7,500 7,117
162,553 162,652 8,275 7,892 7,509 7,126
162,653 162,752 8,285 7,902 7,519 7,136
162,753 162,852 8,294 7,911 7,528 7,145
162,853 162,952 8,303 7,920 7,537 7,154
162,953 163,052 8,313 7,930 7,547 7,164
163,053 163,152 8,322 7,939 7,556 7,173
163,153 163,252 8,331 7,948 7,565 7,182
163,253 163,352 8,341 7,958 7,575 7,192
163,353 163,452 8,350 7,967 7,584 7,201
163,453 163,552 8,359 7,976 7,593 7,210
163,553 163,652 8,368 7,985 7,602 7,219
163,653 163,752 8,378 7,995 7,612 7,229
163,753 163,852 8,387 8,004 7,621 7,238
163,853 163,952 8,396 8,013 7,630 7,247
163,953 164,052 8,406 8,023 7,640 7,257
164,053 164,152 8,415 8,032 7,649 7,266
164,153 164,252 8,424 8,041 7,658 7,275
164,253 164,352 8,434 8,051 7,668 7,285
164,353 164,452 8,443 8,060 7,677 7,294
164,453 164,552 8,452 8,069 7,686 7,303
164,553 164,652 8,461 8,078 7,695 7,312
164,653 164,752
8,471 8,088 7,705 7,322
164,753 164,852 8,480 8,097 7,714 7,331
164,853 164,952 8,489 8,106 7,723 7,340
164,953 165,052 8,499 8,116 7,733 7,350
165,053 165,152 8,508 8,125 7,742 7,359
165,153 165,252 8,517 8,134 7,751 7,368
165,253 165,352 8,527 8,144 7,761 7,378
165,353 165,452 8,536 8,153 7,770 7,387
165,453 165,552 8,545 8,162 7,779 7,396
165,553 165,652 8,554 8,171 7,788 7,405
165,653 165,752 8,564 8,181 7,798 7,415
165,753 165,852 8,573 8,190 7,807 7,424
165,853 165,952 8,582 8,199 7,816 7,433
165,953 166,052 8,592 8,209 7,826 7,443
166,053 166,152 8,601 8,218 7,835 7,452
166,153 166,252 8,610 8,227 7,844 7,461
166,253 166,352 8,620 8,237 7,854 7,471
166,353 166,452 8,629 8,246 7,863 7,480
166,453 166,552 8,638 8,255 7,872 7,489
166,553 166,652 8,647 8,264 7,881 7,498
166,653 166,752
8,657 8,274 7,891 7,508
166,753 166,852 8,666 8,283 7,900 7,517
166,853 166,952 8,675 8,292
7,909 7,526
166,953 167,052 8,685 8,302 7,919 7,536
167,053 167,152 8,694 8,311 7,928 7,545
167,153 167,252 8,703 8,320 7,937 7,554
167,253 167,352 8,713 8,330 7,947 7,564
167,353 167,452 8,722 8,339 7,956 7,573
167,453 167,552 8,731 8,348 7,965 7,582
167,553 167,652 8,740 8,357 7,974 7,591
167,653 167,752 8,750 8,367 7,984 7,601
167,753 167,852 8,759 8,376 7,993 7,610
167,853 167,952 8,768 8,385 8,002 7,619
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
167,953 168,052 8,778 8,395 8,012 7,629
168,053 168,152 8,787 8,404 8,021 7,638
168,153 168,252 8,796 8,413 8,030 7,647
168,253 168,352 8,806 8,423 8,040 7,657
168,353 168,452 8,815 8,432 8,049 7,666
168,453 168,552 8,824 8,441 8,058 7,675
168,553 168,652 8,833 8,450 8,067 7,684
168,653 168,752 8,843 8,460 8,077 7,694
168,753 168,852 8,852 8,469 8,086 7,703
168,853 168,952 8,861 8,478 8,095 7,712
168,953 169,052 8,871 8,488 8,105 7,722
169,053 169,152 8,880 8,497 8,114 7,731
169,153 169,252 8,889 8,506 8,123 7,740
169,253 169,352 8,899 8,516 8,133 7,750
169,353 169,452 8,908 8,525 8,142 7,759
169,453 169,552 8,917 8,534 8,151 7,768
169,553 169,652 8,926 8,543 8,160 7,777
169,653 169,752 8,936 8,553 8,170 7,787
169,753 169,852 8,945 8,562 8,179 7,796
169,853 169,952 8,954 8,571 8,188 7,805
169,953 170,052 8,964 8,581 8,198 7,815
170,053 170,152 8,973 8,590 8,207 7,824
170,153 170,252
8,982 8,599 8,216 7,833
170,253 170,352 8,992 8,609 8,226 7,843
170,353 170,452 9,001 8,618 8,235 7,852
170,453 170,552 9,010 8,627 8,244 7,861
170,553 170,652 9,019 8,636 8,253 7,870
170,653 170,752 9,029 8,646 8,263 7,880
170,753 170,852 9,038 8,655 8,272 7,889
170,853 170,952 9,047 8,664 8,281 7,898
170,953 171,052 9,057 8,674 8,291 7,908
171,053 171,152 9,066 8,683 8,300 7,917
171,153 171,252 9,075 8,692 8,309 7,926
171,253 171,352 9,085 8,702 8,319 7,936
171,353 171,452 9,094 8,711 8,328 7,945
171,453 171,552 9,103 8,720 8,337 7,954
171,553 171,652 9,112 8,729 8,346 7,963
171,653 171,752 9,122 8,739 8,356 7,973
171,753 171,852 9,131 8,748 8,365 7,982
171,853 171,952 9,140 8,757 8,374 7,991
171,953 172,052 9,150 8,767 8,384 8,001
172,053 172,152 9,159 8,776 8,393 8,010
172,153 172,252
9,168 8,785 8,402 8,019
172,253 172,352 9,178 8,795 8,412 8,029
172,353 172,452 9,187 8,804
8,421 8,038
172,453 172,552 9,196 8,813 8,430 8,047
172,553 172,652 9,205 8,822 8,439 8,056
172,653 172,752 9,215 8,832 8,449 8,066
172,753 172,852 9,224 8,841 8,458 8,075
172,853 172,952 9,233 8,850 8,467 8,084
172,953 173,052 9,243 8,860 8,477 8,094
173,053 173,152 9,252 8,869 8,486 8,103
173,153 173,252 9,261 8,878 8,495 8,112
173,253 173,352 9,271 8,888 8,505 8,122
173,353 173,452 9,280 8,897 8,514 8,131
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
173,453 173,552 9,289 8,906 8,523 8,140
173,553 173,652 9,298 8,915 8,532 8,149
173,653 173,752 9,308 8,925 8,542 8,159
173,753 173,852 9,317 8,934 8,551 8,168
173,853 173,952 9,326 8,943 8,560 8,177
173,953 174,052 9,336 8,953 8,570 8,187
174,053 174,152 9,345 8,962 8,579 8,196
174,153 174,252 9,354 8,971 8,588 8,205
174,253 174,352 9,364 8,981 8,598 8,215
174,353 174,452 9,373 8,990 8,607 8,224
174,453 174,552 9,382 8,999 8,616 8,233
174,553 174,652 9,391 9,008 8,625 8,242
174,653 174,752 9,401 9,018 8,635 8,252
174,753 174,852 9,410 9,027 8,644 8,261
174,853 174,952 9,419 9,036 8,653 8,270
174,953 175,052 9,429 9,046 8,663 8,280
175,053 175,152 9,438 9,055 8,672 8,289
175,153 175,252 9,447 9,064 8,681 8,298
175,253 175,352 9,457 9,074 8,691 8,308
175,353 175,452 9,466 9,083 8,700 8,317
175,453 175,552 9,475 9,092 8,709 8,326
175,553 175,652 9,484 9,101 8,718 8,335
175,653 175,752
9,494 9,111 8,728 8,345
175,753 175,852 9,503 9,120 8,737 8,354
175,853 175,952 9,512 9,129 8,746 8,363
175,953 176,052 9,522 9,139 8,756 8,373
176,053 176,152 9,531 9,148 8,765 8,382
176,153 176,252 9,540 9,157 8,774 8,391
176,253 176,352 9,550 9,167 8,784 8,401
176,353 176,452 9,559 9,176 8,793 8,410
176,453 176,552 9,568 9,185 8,802 8,419
176,553 176,652 9,577 9,194 8,811 8,428
176,653 176,752 9,587 9,204 8,821 8,438
176,753 176,852 9,596 9,213 8,830 8,447
176,853 176,952 9,605 9,222 8,839 8,456
176,953 177,052 9,615 9,232 8,849 8,466
177,053 177,152 9,624 9,241 8,858 8,475
177,153 177,252 9,633 9,250 8,867 8,484
177,253 177,352 9,643 9,260 8,877 8,494
177,353 177,452 9,652 9,269 8,886 8,503
177,453 177,552 9,661 9,278 8,895 8,512
177,553 177,652 9,670 9,287 8,904 8,521
177,653 177,752
9,680 9,297 8,914 8,531
177,753 177,852 9,689 9,306 8,923 8,540
177,853 177,952 9,698 9,315
8,932 8,549
177,953 178,052 9,708 9,325 8,942 8,559
178,053 178,152 9,717 9,334 8,951 8,568
178,153 178,252 9,726 9,343 8,960 8,577
178,253 178,352 9,736 9,353 8,970 8,587
178,353 178,452 9,745 9,362 8,979 8,596
178,453 178,552 9,754 9,371 8,988 8,605
178,553 178,652 9,763 9,380 8,997 8,614
178,653 178,752 9,773 9,390 9,007 8,624
178,753 178,852 9,782 9,399 9,016 8,633
178,853 178,952 9,791 9,408 9,025 8,642
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Page 56 Form 540 2EZ Tax Booklet 2020
Continued on next page.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
178,953 179,052 9,801 9,418 9,035 8,652
179,053 179,152 9,810 9,427 9,044 8,661
179,153 179,252 9,819 9,436 9,053 8,670
179,253 179,352 9,829 9,446 9,063 8,680
179,353 179,452 9,838 9,455 9,072 8,689
179,453 179,552 9,847 9,464 9,081 8,698
179,553 179,652 9,856 9,473 9,090 8,707
179,653 179,752 9,866 9,483 9,100 8,717
179,753 179,852 9,875 9,492 9,109 8,726
179,853 179,952 9,884 9,501 9,118 8,735
179,953 180,052 9,894 9,511 9,128 8,745
180,053 180,152 9,903 9,520 9,137 8,754
180,153 180,252 9,912 9,529 9,146 8,763
180,253 180,352 9,922 9,539 9,156 8,773
180,353 180,452 9,931 9,548 9,165 8,782
180,453 180,552 9,940 9,557 9,174 8,791
180,553 180,652 9,949 9,566 9,183 8,800
180,653 180,752 9,959 9,576 9,193 8,810
180,753 180,852 9,968 9,585 9,202 8,819
180,853 180,952 9,977 9,594 9,211 8,828
180,953 181,052 9,987 9,604 9,221 8,838
181,053 181,152 9,996 9,613 9,230 8,847
181,153 181,252
10,005 9,622 9,239 8,856
181,253 181,352 10,015 9,632 9,249 8,866
181,353 181,452 10,024 9,641 9,258 8,875
181,453 181,552 10,033 9,650 9,267 8,884
181,553 181,652 10,042 9,659 9,276 8,893
181,653 181,752 10,052 9,669 9,286 8,903
181,753 181,852 10,061 9,678 9,295 8,912
181,853 181,952 10,070 9,687 9,304 8,921
181,953 182,052 10,080 9,697 9,314 8,931
182,053 182,152 10,089 9,706 9,323 8,940
182,153 182,252 10,098 9,715 9,332 8,949
182,253 182,352 10,108 9,725 9,342 8,959
182,353 182,452 10,117 9,734 9,351 8,968
182,453 182,552 10,126 9,743 9,360 8,977
182,553 182,652 10,135 9,752 9,369 8,986
182,653 182,752 10,145 9,762 9,379 8,996
182,753 182,852 10,154 9,771 9,388 9,005
182,853 182,952 10,163 9,780 9,397 9,014
182,953 183,052 10,173 9,790 9,407 9,024
183,053 183,152 10,182 9,799 9,416 9,033
183,153 183,252
10,191 9,808 9,425 9,042
183,253 183,352 10,201 9,818 9,435 9,052
183,353 183,452 10,210 9,827
9,444 9,061
183,453 183,552 10,219 9,836 9,453 9,070
183,553 183,652 10,228 9,845 9,462 9,079
183,653 183,752 10,238 9,855 9,472 9,089
183,753 183,852 10,247 9,864 9,481 9,098
183,853 183,952 10,256 9,873 9,490 9,107
183,953 184,052 10,266 9,883 9,500 9,117
184,053 184,152 10,275 9,892 9,509 9,126
184,153 184,252 10,284 9,901 9,518 9,135
184,253 184,352 10,294 9,911 9,528 9,145
184,353 184,452 10,303 9,920 9,537 9,154
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
184,453 184,552 10,312 9,929 9,546 9,163
184,553 184,652 10,321 9,938 9,555 9,172
184,653 184,752 10,331 9,948 9,565 9,182
184,753 184,852 10,340 9,957 9,574 9,191
184,853 184,952 10,349 9,966 9,583 9,200
184,953 185,052 10,359 9,976 9,593 9,210
185,053 185,152 10,368 9,985 9,602 9,219
185,153 185,252 10,377 9,994 9,611 9,228
185,253 185,352 10,387 10,004 9,621 9,238
185,353 185,452 10,396 10,013 9,630 9,247
185,453 185,552 10,405 10,022 9,639 9,256
185,553 185,652 10,414 10,031 9,648 9,265
185,653 185,752 10,424 10,041 9,658 9,275
185,753 185,852 10,433 10,050 9,667 9,284
185,853 185,952 10,442 10,059 9,676 9,293
185,953 186,052 10,452 10,069 9,686 9,303
186,053 186,152 10,461 10,078 9,695 9,312
186,153 186,252 10,470 10,087 9,704 9,321
186,253 186,352 10,480 10,097 9,714 9,331
186,353 186,452 10,489 10,106 9,723 9,340
186,453 186,552 10,498 10,115 9,732 9,349
186,553 186,652 10,507 10,124 9,741 9,358
186,653 186,752
10,517 10,134 9,751 9,368
186,753 186,852 10,526 10,143 9,760 9,377
186,853 186,952 10,535 10,152 9,769 9,386
186,953 187,052 10,545 10,162 9,779 9,396
187,053 187,152 10,554 10,171 9,788 9,405
187,153 187,252 10,563 10,180 9,797 9,414
187,253 187,352 10,573 10,190 9,807 9,424
187,353 187,452 10,582 10,199 9,816 9,433
187,453 187,552 10,591 10,208 9,825 9,442
187,553 187,652 10,600 10,217 9,834 9,451
187,653 187,752 10,610 10,227 9,844 9,461
187,753 187,852 10,619 10,236 9,853 9,470
187,853 187,952 10,628 10,245 9,862 9,479
187,953 188,052 10,638 10,255 9,872 9,489
188,053 188,152 10,647 10,264 9,881 9,498
188,153 188,252 10,656 10,273 9,890 9,507
188,253 188,352 10,666 10,283 9,900 9,517
188,353 188,452 10,675 10,292 9,909 9,526
188,453 188,552 10,684 10,301 9,918 9,535
188,553 188,652 10,693 10,310 9,927 9,544
188,653 188,752
10,703 10,320 9,937 9,554
188,753 188,852 10,712 10,329 9,946 9,563
188,853 188,952 10,721 10,338
9,955 9,572
188,953 189,052 10,731 10,348 9,965 9,582
189,053 189,152 10,740 10,357 9,974 9,591
189,153 189,252 10,749 10,366 9,983 9,600
189,253 189,352 10,759 10,376 9,993 9,610
189,353 189,452 10,768 10,385 10,002 9,619
189,453 189,552 10,777 10,394 10,011 9,628
189,553 189,652 10,786 10,403 10,020 9,637
189,653 189,752 10,796 10,413 10,030 9,647
189,753 189,852 10,805 10,422 10,039 9,656
189,853 189,952 10,814 10,431 10,048 9,665
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
189,953 190,052 10,824 10,441 10,058 9,675
190,053 190,152 10,833 10,450 10,067 9,684
190,153 190,252 10,842 10,459 10,076 9,693
190,253 190,352 10,852 10,469 10,086 9,703
190,353 190,452 10,861 10,478 10,095 9,712
190,453 190,552 10,870 10,487 10,104 9,721
190,553 190,652 10,879 10,496 10,113 9,730
190,653 190,752 10,889 10,506 10,123 9,740
190,753 190,852 10,898 10,515 10,132 9,749
190,853 190,952 10,907 10,524 10,141 9,758
190,953 191,052 10,917 10,534 10,151 9,768
191,053 191,152 10,926 10,543 10,160 9,777
191,153 191,252 10,935 10,552 10,169 9,786
191,253 191,352 10,945 10,562 10,179 9,796
191,353 191,452 10,954 10,571 10,188 9,805
191,453 191,552 10,963 10,580 10,197 9,814
191,553 191,652 10,972 10,589 10,206 9,823
191,653 191,752 10,982 10,599 10,216 9,833
191,753 191,852 10,991 10,608 10,225 9,842
191,853 191,952 11,000 10,617 10,234 9,851
191,953 192,052 11,010 10,627 10,244 9,861
192,053 192,152 11,019 10,636 10,253 9,870
192,153 192,252
11,028 10,645 10,262 9,879
192,253 192,352 11,038 10,655 10,272 9,889
192,353 192,452 11,047 10,664 10,281 9,898
192,453 192,552 11,056 10,673 10,290 9,907
192,553 192,652 11,065 10,682 10,299 9,916
192,653 192,752 11,075 10,692 10,309 9,926
192,753 192,852 11,084 10,701 10,318 9,935
192,853 192,952 11,093 10,710 10,327 9,944
192,953 193,052 11,103 10,720 10,337 9,954
193,053 193,152 11,112 10,729 10,346 9,963
193,153 193,252 11,121 10,738 10,355 9,972
193,253 193,352 11,131 10,748 10,365 9,982
193,353 193,452 11,140 10,757 10,374 9,991
193,453 193,552 11,149 10,766 10,383 10,000
193,553 193,652 11,158 10,775 10,392 10,009
193,653 193,752 11,168 10,785 10,402 10,019
193,753 193,852 11,177 10,794 10,411 10,028
193,853 193,952 11,186 10,803 10,420 10,037
193,953 194,052 11,196 10,813 10,430 10,047
194,053 194,152 11,205 10,822 10,439 10,056
194,153 194,252
11,214 10,831 10,448 10,065
194,253 194,352 11,224 10,841 10,458 10,075
194,353 194,452 11,233 10,850
10,467 10,084
194,453 194,552 11,242 10,859 10,476 10,093
194,553 194,652 11,251 10,868 10,485 10,102
194,653 194,752 11,261 10,878 10,495 10,112
194,753 194,852 11,270 10,887 10,504 10,121
194,853 194,952 11,279 10,896 10,513 10,130
194,953 195,052 11,289 10,906 10,523 10,140
195,053 195,152 11,298 10,915 10,532 10,149
195,153 195,252 11,307 10,924 10,541 10,158
195,253 195,352 11,317 10,934 10,551 10,168
195,353 195,452 11,326 10,943 10,560 10,177
This table gives you credit of $9,202 for your standard deduction, $248 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Married/RDP Filing Jointly or Qualifying Widow(er)
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
Form 540 2EZ Tax Booklet 2020 Page 57
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
195,453 195,552 11,335 10,952 10,569 10,186
195,553 195,652 11,344 10,961 10,578 10,195
195,653 195,752 11,354 10,971 10,588 10,205
195,753 195,852 11,363 10,980 10,597 10,214
195,853 195,952 11,372 10,989 10,606 10,223
195,953 196,052 11,382 10,999 10,616 10,233
196,053 196,152 11,391 11,008 10,625 10,242
196,153 196,252 11,400 11,017 10,634 10,251
196,253 196,352 11,410 11,027 10,644 10,261
196,353 196,452 11,419 11,036 10,653 10,270
196,453 196,552 11,428 11,045 10,662 10,279
196,553 196,652 11,437 11,054 10,671 10,288
196,653 196,752 11,447 11,064 10,681 10,298
196,753 196,852 11,456 11,073 10,690 10,307
196,853 196,952 11,465 11,082 10,699 10,316
196,953 197,052 11,475 11,092 10,709 10,326
197,053 197,152 11,484 11,101 10,718 10,335
197,153 197,252 11,493 11,110 10,727 10,344
197,253 197,352 11,503 11,120 10,737 10,354
197,353 197,452 11,512 11,129 10,746 10,363
197,453 197,552 11,521 11,138 10,755 10,372
197,553 197,652 11,530 11,147 10,764 10,381
197,653 197,752
11,540 11,157 10,774 10,391
197,753 197,852 11,549 11,166 10,783 10,400
197,853 197,952 11,558 11,175 10,792 10,409
197,953 198,052 11,568 11,185 10,802 10,419
198,053 198,152 11,577 11,194 10,811 10,428
198,153 198,252 11,586 11,203 10,820 10,437
198,253 198,352 11,596 11,213 10,830 10,447
198,353 198,452 11,605 11,222 10,839 10,456
198,453 198,552 11,614 11,231 10,848 10,465
198,553 198,652 11,623 11,240 10,857 10,474
198,653 198,752 11,633 11,250 10,867 10,484
198,753 198,852 11,642 11,259 10,876 10,493
198,853 198,952 11,651 11,268 10,885 10,502
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
198,953 199,052 11,661 11,278 10,895 10,512
199,053 199,152 11,670 11,287 10,904 10,521
199,153 199,252 11,679 11,296 10,913 10,530
199,253 199,352 11,689 11,306 10,923 10,540
199,353 199,452 11,698 11,315 10,932 10,549
199,453 199,552 11,707 11,324 10,941 10,558
199,553 199,652 11,716 11,333 10,950 10,567
199,653 199,752 11,726 11,343 10,960 10,577
199,753 199,852 11,735 11,352 10,969 10,586
199,853 199,952 11,744 11,361 10,978 10,595
199,953 200,000 11,754 11,371 10,988 10,605
IF YOUR INCOME IS OVER $200,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e-file. Go to ftb.ca.gov
Page 58 Form 540 2EZ Tax Booklet 2020
Continued on next page.
2020 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR.
This table gives you credit of $9,202 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
0 21,652 0 0 0 0
21,653 21,752 1 0 0 0
21,753 21,852 2 0 0 0
21,853 21,952 3 0 0 0
21,953 22,052 4 0 0 0
22,053 22,152 5 0 0 0
22,153 22,252 6 0 0 0
22,253 22,352 7 0 0 0
22,353 22,452 8 0 0 0
22,453 22,552 9 0 0 0
22,553 22,652 10 0 0 0
22,653 22,752 11 0 0 0
22,753 22,852 12 0 0 0
22,853 22,952 13 0 0 0
22,953 23,052 14 0 0 0
23,053 23,152 15 0 0 0
23,153 23,252 16 0 0 0
23,253 23,352 17 0 0 0
23,353 23,452 18 0 0 0
23,453 23,552 19 0 0 0
23,553 23,652 20 0 0 0
23,653 23,752 21 0 0 0
23,753 23,852 22 0 0 0
23,853 23,952 23 0 0 0
23,953 24,052 24 0 0 0
24,053 24,152 25 0 0 0
24,153 24,252 26 0 0 0
24,253 24,352 27 0 0 0
24,353 24,452 28 0 0 0
24,453 24,552 29 0 0 0
24,553 24,652 30 0 0 0
24,653 24,752 31 0 0 0
24,753 24,852 32 0 0 0
24,853 24,952 33 0 0 0
24,953 25,052 34 0 0 0
25,053 25,152 35 0 0 0
25,153 25,252 36 0 0 0
25,253 25,352 37 0 0 0
25,353 25,452 38 0 0 0
25,453 25,552 39 0 0 0
25,553 25,652 40 0 0 0
25,653 25,752 41 0 0 0
25,753 25,852
42 0 0 0
25,853 25,952 43 0 0 0
25,953 26,052 44 0 0 0
26,053 26,152 45 0 0 0
26,153 26,252 46 0 0 0
26,253 26,352 47 0 0 0
26,353 26,452 48 0 0 0
26,453 26,552 49 0 0 0
26,553 26,652 50 0 0 0
26,653 26,752 51 0 0 0
26,753 26,852 52 0 0 0
26,853 26,952 53 0 0 0
26,953 27,052 54 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
27,053 27,152 55 0 0 0
27,153 27,252 57 0 0 0
27,253 27,352 59 0 0 0
27,353 27,452 61 0 0 0
27,453 27,552 63 0 0 0
27,553 27,652 65 0 0 0
27,653 27,752 67 0 0 0
27,753 27,852 69 0 0 0
27,853 27,952 71 0 0 0
27,953 28,052 73 0 0 0
28,053 28,152 75 0 0 0
28,153 28,252 77 0 0 0
28,253 28,352 79 0 0 0
28,353 28,452 81 0 0 0
28,453 28,552 83 0 0 0
28,553 28,652 85 0 0 0
28,653 28,752 87 0 0 0
28,753 28,852 89 0 0 0
28,853 28,952 91 0 0 0
28,953 29,052 93 0 0 0
29,053 29,152 95 0 0 0
29,153 29,252 97 0 0 0
29,253 29,352
99 0 0 0
29,353 29,452 101 0 0 0
29,453 29,552 103 0 0 0
29,553 29,652 105 0 0 0
29,653 29,752 107 0 0 0
29,753 29,852 109 0 0 0
29,853 29,952 111 0 0 0
29,953 30,052 113 0 0 0
30,053 30,152 115 0 0 0
30,153 30,252 117 0 0 0
30,253 30,352 119 0 0 0
30,353 30,452 121 0 0 0
30,453 30,552 123 0 0 0
30,553 30,652 125 0 0 0
30,653 30,752 127 0 0 0
30,753 30,852 129 0 0 0
30,853 30,952 131 0 0 0
30,953 31,052 133 0 0 0
31,053 31,152 135 0 0 0
31,153 31,252 137 0 0 0
31,253 31,352
139 0 0 0
31,353 31,452 141 0 0 0
31,453 31,552 143 0
0 0
31,553 31,652 145 0 0 0
31,653 31,752 147 0 0 0
31,753 31,852 149 0 0 0
31,853 31,952 151 0 0 0
31,953 32,052 153 0 0 0
32,053 32,152 155 0 0 0
32,153 32,252 157 0 0 0
32,253 32,352 159 0 0 0
32,353 32,452 161 0 0 0
32,453 32,552 163 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
32,553 32,652 165 0 0 0
32,653 32,752 167 0 0 0
32,753 32,852 169 0 0 0
32,853 32,952 171 0 0 0
32,953 33,052 173 0 0 0
33,053 33,152 175 0 0 0
33,153 33,252 177 0 0 0
33,253 33,352 179 0 0 0
33,353 33,452 181 0 0 0
33,453 33,552 183 0 0 0
33,553 33,652 185 0 0 0
33,653 33,752 187 0 0 0
33,753 33,852 189 0 0 0
33,853 33,952 191 0 0 0
33,953 34,052 193 0 0 0
34,053 34,152 195 0 0 0
34,153 34,252 197 0 0 0
34,253 34,352 199 0 0 0
34,353 34,452 201 0 0 0
34,453 34,552 203 0 0 0
34,553 34,652 205 0 0 0
34,653 34,752 207 0 0 0
34,753 34,852
209 0 0 0
34,853 34,952 211 0 0 0
34,953 35,052 213 0 0 0
35,053 35,152 215 0 0 0
35,153 35,252 217 0 0 0
35,253 35,352 219 0 0 0
35,353 35,452 221 0 0 0
35,453 35,552 223 0 0 0
35,553 35,652 225 0 0 0
35,653 35,752 227 0 0 0
35,753 35,852 229 0 0 0
35,853 35,952 231 0 0 0
35,953 36,052 233 0 0 0
36,053 36,152 235 0 0 0
36,153 36,252 237 0 0 0
36,253 36,352 239 0 0 0
36,353 36,452 241 0 0 0
36,453 36,552 243 0 0 0
36,553 36,652 245 0 0 0
36,653 36,752 247 0 0 0
36,753 36,852
249 0 0 0
36,853 36,952 251 0 0 0
36,953 37,052 253 0
0 0
37,053 37,152 255 0 0 0
37,153 37,252 257 0 0 0
37,253 37,352 259 0 0 0
37,353 37,452 261 0 0 0
37,453 37,552 263 0 0 0
37,553 37,652 265 0 0 0
37,653 37,752 267 0 0 0
37,753 37,852 269 0 0 0
37,853 37,952 271 0 0 0
37,953 38,052 273 0 0 0
Form 540 2EZ Tax Booklet 2020 Page 59
Continued on next page.
This table gives you credit of $9,202 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
38,053 38,152 275 0 0 0
38,153 38,252 277 0 0 0
38,253 38,352 279 0 0 0
38,353 38,452 281 0 0 0
38,453 38,552 283 0 0 0
38,553 38,652 285 0 0 0
38,653 38,752 287 0 0 0
38,753 38,852 289 0 0 0
38,853 38,952 291 0 0 0
38,953 39,052 293 0 0 0
39,053 39,152 295 0 0 0
39,153 39,252 297 0 0 0
39,253 39,352 299 0 0 0
39,353 39,452 301 0 0 0
39,453 39,552 303 0 0 0
39,553 39,652 305 0 0 0
39,653 39,752 307 0 0 0
39,753 39,852 309 0 0 0
39,853 39,952 311 0 0 0
39,953 40,052 313 0 0 0
40,053 40,152 315 0 0 0
40,153 40,252 317 0 0 0
40,253 40,352
319 0 0 0
40,353 40,452 321 0 0 0
40,453 40,552 323 0 0 0
40,553 40,652 325 0 0 0
40,653 40,752 327 0 0 0
40,753 40,852 329 0 0 0
40,853 40,952 331 0 0 0
40,953 41,052 333 0 0 0
41,053 41,152 335 0 0 0
41,153 41,252 337 0 0 0
41,253 41,352 339 0 0 0
41,353 41,452 341 0 0 0
41,453 41,552 343 0 0 0
41,553 41,652 345 0 0 0
41,653 41,752 347 0 0 0
41,753 41,852 349 0 0 0
41,853 41,952 351 0 0 0
41,953 42,052 353 0 0 0
42,053 42,152 355 0 0 0
42,153 42,252 357 0 0 0
42,253 42,352
359 0 0 0
42,353 42,452 361 0 0 0
42,453 42,552 363 0
0 0
42,553 42,652 365 0 0 0
42,653 42,752 367 0 0 0
42,753 42,852 369 0 0 0
42,853 42,952 371 0 0 0
42,953 43,052 373 0 0 0
43,053 43,152 375 0 0 0
43,153 43,252 377 0 0 0
43,253 43,352 379 0 0 0
43,353 43,452 381 0 0 0
43,453 43,552 383 0 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
43,553 43,652 385 2 0 0
43,653 43,752 387 4 0 0
43,753 43,852 389 6 0 0
43,853 43,952 391 8 0 0
43,953 44,052 393 10 0 0
44,053 44,152 395 12 0 0
44,153 44,252 397 14 0 0
44,253 44,352 399 16 0 0
44,353 44,452 401 18 0 0
44,453 44,552 403 20 0 0
44,553 44,652 405 22 0 0
44,653 44,752 407 24 0 0
44,753 44,852 409 26 0 0
44,853 44,952 411 28 0 0
44,953 45,052 413 30 0 0
45,053 45,152 415 32 0 0
45,153 45,252 417 34 0 0
45,253 45,352 419 36 0 0
45,353 45,452 421 38 0 0
45,453 45,552 423 40 0 0
45,553 45,652 425 42 0 0
45,653 45,752 427 44 0 0
45,753 45,852
429 46 0 0
45,853 45,952 431 48 0 0
45,953 46,052 433 50 0 0
46,053 46,152 435 52 0 0
46,153 46,252 437 54 0 0
46,253 46,352 439 56 0 0
46,353 46,452 441 58 0 0
46,453 46,552 443 60 0 0
46,553 46,652 445 62 0 0
46,653 46,752 447 64 0 0
46,753 46,852 449 66 0 0
46,853 46,952 451 68 0 0
46,953 47,052 453 70 0 0
47,053 47,152 455 72 0 0
47,153 47,252 457 74 0 0
47,253 47,352 459 76 0 0
47,353 47,452 461 78 0 0
47,453 47,552 463 80 0 0
47,553 47,652 465 82 0 0
47,653 47,752 467 84 0 0
47,753 47,852
469 86 0 0
47,853 47,952 471 88 0 0
47,953 48,052 473 90
0 0
48,053 48,152 475 92 0 0
48,153 48,252 477 94 0 0
48,253 48,352 479 96 0 0
48,353 48,452 481 98 0 0
48,453 48,552 483 100 0 0
48,553 48,652 485 102 0 0
48,653 48,752 487 104 0 0
48,753 48,852 489 106 0 0
48,853 48,952 491 108 0 0
48,953 49,052 493 110 0 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
49,053 49,152 495 112 0 0
49,153 49,252 497 114 0 0
49,253 49,352 499 116 0 0
49,353 49,452 501 118 0 0
49,453 49,552 503 120 0 0
49,553 49,652 505 122 0 0
49,653 49,752 507 124 0 0
49,753 49,852 509 126 0 0
49,853 49,952 511 128 0 0
49,953 50,052 513 130 0 0
50,053 50,152 515 132 0 0
50,153 50,252 517 134 0 0
50,253 50,352 519 136 0 0
50,353 50,452 521 138 0 0
50,453 50,552 523 140 0 0
50,553 50,652 525 142 0 0
50,653 50,752 527 144 0 0
50,753 50,852 529 146 0 0
50,853 50,952 531 148 0 0
50,953 51,052 533 150 0 0
51,053 51,152 535 152 0 0
51,153 51,252 537 154 0 0
51,253 51,352
539 156 0 0
51,353 51,452 541 158 0 0
51,453 51,552 543 160 0 0
51,553 51,652 546 163 0 0
51,653 51,752 550 167 0 0
51,753 51,852 554 171 0 0
51,853 51,952 558 175 0 0
51,953 52,052 562 179 0 0
52,053 52,152 566 183 0 0
52,153 52,252 570 187 0 0
52,253 52,352 574 191 0 0
52,353 52,452 578 195 0 0
52,453 52,552 582 199 0 0
52,553 52,652 586 203 0 0
52,653 52,752 590 207 0 0
52,753 52,852 594 211 0 0
52,853 52,952 598 215 0 0
52,953 53,052 602 219 0 0
53,053 53,152 606 223 0 0
53,153 53,252 610 227 0 0
53,253 53,352
614 231 0 0
53,353 53,452 618 235 0 0
53,453 53,552 622 239
0 0
53,553 53,652 626 243 0 0
53,653 53,752 630 247 0 0
53,753 53,852 634 251 0 0
53,853 53,952 638 255 0 0
53,953 54,052 642 259 0 0
54,053 54,152 646 263 0 0
54,153 54,252 650 267 0 0
54,253 54,352 654 271 0 0
54,353 54,452 658 275 0 0
54,453 54,552 662 279 0 0
Page 60 Form 540 2EZ Tax Booklet 2020
Continued on next page.
This table gives you credit of $9,202 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
54,553 54,652 666 283 0 0
54,653 54,752 670 287 0 0
54,753 54,852 674 291 0 0
54,853 54,952 678 295 0 0
54,953 55,052 682 299 0 0
55,053 55,152 686 303 0 0
55,153 55,252 690 307 0 0
55,253 55,352 694 311 0 0
55,353 55,452 698 315 0 0
55,453 55,552 702 319 0 0
55,553 55,652 706 323 0 0
55,653 55,752 710 327 0 0
55,753 55,852 714 331 0 0
55,853 55,952 718 335 0 0
55,953 56,052 722 339 0 0
56,053 56,152 726 343 0 0
56,153 56,252 730 347 0 0
56,253 56,352 734 351 0 0
56,353 56,452 738 355 0 0
56,453 56,552 742 359 0 0
56,553 56,652 746 363 0 0
56,653 56,752 750 367 0 0
56,753 56,852
754 371 0 0
56,853 56,952 758 375 0 0
56,953 57,052 762 379 0 0
57,053 57,152 766 383 0 0
57,153 57,252 770 387 4 0
57,253 57,352 774 391 8 0
57,353 57,452 778 395 12 0
57,453 57,552 782 399 16 0
57,553 57,652 786 403 20 0
57,653 57,752 790 407 24 0
57,753 57,852 794 411 28 0
57,853 57,952 798 415 32 0
57,953 58,052 802 419 36 0
58,053 58,152 806 423 40 0
58,153 58,252 810 427 44 0
58,253 58,352 814 431 48 0
58,353 58,452 818 435 52 0
58,453 58,552 822 439 56 0
58,553 58,652 826 443 60 0
58,653 58,752 830 447 64 0
58,753 58,852
834 451 68 0
58,853 58,952 838 455 72 0
58,953 59,052 842 459
76 0
59,053 59,152 846 463 80 0
59,153 59,252 850 467 84 0
59,253 59,352 854 471 88 0
59,353 59,452 858 475 92 0
59,453 59,552 862 479 96 0
59,553 59,652 866 483 100 0
59,653 59,752 870 487 104 0
59,753 59,852 874 491 108 0
59,853 59,952 878 495 112 0
59,953 60,052 882 499 116 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
60,053 60,152 886 503 120 0
60,153 60,252 890 507 124 0
60,253 60,352 894 511 128 0
60,353 60,452 898 515 132 0
60,453 60,552 902 519 136 0
60,553 60,652 906 523 140 0
60,653 60,752 910 527 144 0
60,753 60,852 914 531 148 0
60,853 60,952 918 535 152 0
60,953 61,052 922 539 156 0
61,053 61,152 926 543 160 0
61,153 61,252 930 547 164 0
61,253 61,352 934 551 168 0
61,353 61,452 938 555 172 0
61,453 61,552 942 559 176 0
61,553 61,652 946 563 180 0
61,653 61,752 950 567 184 0
61,753 61,852 954 571 188 0
61,853 61,952 958 575 192 0
61,953 62,052 962 579 196 0
62,053 62,152 966 583 200 0
62,153 62,252 970 587 204 0
62,253 62,352
974 591 208 0
62,353 62,452 978 595 212 0
62,453 62,552 982 599 216 0
62,553 62,652 986 603 220 0
62,653 62,752 990 607 224 0
62,753 62,852 994 611 228 0
62,853 62,952 998 615 232 0
62,953 63,052 1,002 619 236 0
63,053 63,152 1,006 623 240 0
63,153 63,252 1,010 627 244 0
63,253 63,352 1,014 631 248 0
63,353 63,452 1,018 635 252 0
63,453 63,552 1,022 639 256 0
63,553 63,652 1,026 643 260 0
63,653 63,752 1,030 647 264 0
63,753 63,852 1,034 651 268 0
63,853 63,952 1,040 657 274 0
63,953 64,052 1,046 663 280 0
64,053 64,152 1,052 669 286 0
64,153 64,252 1,058 675 292 0
64,253 64,352
1,064 681 298 0
64,353 64,452 1,070 687 304 0
64,453 64,552 1,076 693
310 0
64,553 64,652 1,082 699 316 0
64,653 64,752 1,088 705 322 0
64,753 64,852 1,094 711 328 0
64,853 64,952 1,100 717 334 0
64,953 65,052 1,106 723 340 0
65,053 65,152 1,112 729 346 0
65,153 65,252 1,118 735 352 0
65,253 65,352 1,124 741 358 0
65,353 65,452 1,130 747 364 0
65,453 65,552 1,136 753 370 0
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
65,553 65,652 1,142 759 376 0
65,653 65,752 1,148 765 382 0
65,753 65,852 1,154 771 388 5
65,853 65,952 1,160 777 394 11
65,953 66,052 1,166 783 400 17
66,053 66,152 1,172 789 406 23
66,153 66,252 1,178 795 412 29
66,253 66,352 1,184 801 418 35
66,353 66,452 1,190 807 424 41
66,453 66,552 1,196 813 430 47
66,553 66,652 1,202 819 436 53
66,653 66,752 1,208 825 442 59
66,753 66,852 1,214 831 448 65
66,853 66,952 1,220 837 454 71
66,953 67,052 1,226 843 460 77
67,053 67,152 1,232 849 466 83
67,153 67,252 1,238 855 472 89
67,253 67,352 1,244 861 478 95
67,353 67,452 1,250 867 484 101
67,453 67,552 1,256 873 490 107
67,553 67,652 1,262 879 496 113
67,653 67,752 1,268 885 502 119
67,753 67,852
1,274 891 508 125
67,853 67,952 1,280 897 514 131
67,953 68,052 1,286 903 520 137
68,053 68,152 1,292 909 526 143
68,153 68,252 1,298 915 532 149
68,253 68,352 1,304 921 538 155
68,353 68,452 1,310 927 544 161
68,453 68,552 1,316 933 550 167
68,553 68,652 1,322 939 556 173
68,653 68,752 1,328 945 562 179
68,753 68,852 1,334 951 568 185
68,853 68,952 1,340 957 574 191
68,953 69,052 1,346 963 580 197
69,053 69,152 1,352 969 586 203
69,153 69,252 1,358 975 592 209
69,253 69,352 1,364 981 598 215
69,353 69,452 1,370 987 604 221
69,453 69,552 1,376 993 610 227
69,553 69,652 1,382 999 616 233
69,653 69,752 1,388 1,005 622 239
69,753 69,852
1,394 1,011 628 245
69,853 69,952 1,400 1,017 634 251
69,953 70,052 1,406 1,023
640 257
70,053 70,152 1,412 1,029 646 263
70,153 70,252 1,418 1,035 652 269
70,253 70,352 1,424 1,041 658 275
70,353 70,452 1,430 1,047 664 281
70,453 70,552 1,436 1,053 670 287
70,553 70,652 1,442 1,059 676 293
70,653 70,752 1,448 1,065 682 299
70,753 70,852 1,454 1,071 688 305
70,853 70,952 1,460 1,077 694 311
70,953 71,052 1,466 1,083 700 317
Form 540 2EZ Tax Booklet 2020 Page 61
Continued on next page.
This table gives you credit of $9,202 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
71,053 71,152 1,472 1,089 706 323
71,153 71,252 1,478 1,095 712 329
71,253 71,352 1,484 1,101 718 335
71,353 71,452 1,490 1,107 724 341
71,453 71,552 1,496 1,113 730 347
71,553 71,652 1,502 1,119 736 353
71,653 71,752 1,508 1,125 742 359
71,753 71,852 1,514 1,131 748 365
71,853 71,952 1,520 1,137 754 371
71,953 72,052 1,526 1,143 760 377
72,053 72,152 1,532 1,149 766 383
72,153 72,252 1,538 1,155 772 389
72,253 72,352 1,544 1,161 778 395
72,353 72,452 1,550 1,167 784 401
72,453 72,552 1,556 1,173 790 407
72,553 72,652 1,562 1,179 796 413
72,653 72,752 1,568 1,185 802 419
72,753 72,852 1,574 1,191 808 425
72,853 72,952 1,580 1,197 814 431
72,953 73,052 1,586 1,203 820 437
73,053 73,152 1,592 1,209 826 443
73,153 73,252 1,598 1,215 832 449
73,253 73,352
1,604 1,221 838 455
73,353 73,452 1,610 1,227 844 461
73,453 73,552 1,616 1,233 850 467
73,553 73,652 1,622 1,239 856 473
73,653 73,752 1,628 1,245 862 479
73,753 73,852 1,634 1,251 868 485
73,853 73,952 1,640 1,257 874 491
73,953 74,052 1,646 1,263 880 497
74,053 74,152 1,652 1,269 886 503
74,153 74,252 1,658 1,275 892 509
74,253 74,352 1,664 1,281 898 515
74,353 74,452 1,670 1,287 904 521
74,453 74,552 1,676 1,293 910 527
74,553 74,652 1,682 1,299 916 533
74,653 74,752 1,688 1,305 922 539
74,753 74,852 1,694 1,311 928 545
74,853 74,952 1,700 1,317 934 551
74,953 75,052 1,706 1,323 940 557
75,053 75,152 1,712 1,329 946 563
75,153 75,252 1,718 1,335 952 569
75,253 75,352
1,724 1,341 958 575
75,353 75,452 1,730 1,347 964 581
75,453 75,552 1,736 1,353
970 587
75,553 75,652 1,742 1,359 976 593
75,653 75,752 1,748 1,365 982 599
75,753 75,852 1,754 1,371 988 605
75,853 75,952 1,760 1,377 994 611
75,953 76,052 1,766 1,383 1,000 617
76,053 76,152 1,772 1,389 1,006 623
76,153 76,252 1,778 1,395 1,012 629
76,253 76,352 1,784 1,401 1,018 635
76,353 76,452 1,790 1,407 1,024 641
76,453 76,552 1,796 1,413 1,030 647
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
76,553 76,652 1,802 1,419 1,036 653
76,653 76,752 1,808 1,425 1,042 659
76,753 76,852 1,815 1,432 1,049 666
76,853 76,952 1,823 1,440 1,057 674
76,953 77,052 1,831 1,448 1,065 682
77,053 77,152 1,839 1,456 1,073 690
77,153 77,252 1,847 1,464 1,081 698
77,253 77,352 1,855 1,472 1,089 706
77,353 77,452 1,863 1,480 1,097 714
77,453 77,552 1,871 1,488 1,105 722
77,553 77,652 1,879 1,496 1,113 730
77,653 77,752 1,887 1,504 1,121 738
77,753 77,852 1,895 1,512 1,129 746
77,853 77,952 1,903 1,520 1,137 754
77,953 78,052 1,911 1,528 1,145 762
78,053 78,152 1,919 1,536 1,153 770
78,153 78,252 1,927 1,544 1,161 778
78,253 78,352 1,935 1,552 1,169 786
78,353 78,452 1,943 1,560 1,177 794
78,453 78,552 1,951 1,568 1,185 802
78,553 78,652 1,959 1,576 1,193 810
78,653 78,752 1,967 1,584 1,201 818
78,753 78,852
1,975 1,592 1,209 826
78,853 78,952 1,983 1,600 1,217 834
78,953 79,052 1,991 1,608 1,225 842
79,053 79,152 1,999 1,616 1,233 850
79,153 79,252 2,007 1,624 1,241 858
79,253 79,352 2,015 1,632 1,249 866
79,353 79,452 2,023 1,640 1,257 874
79,453 79,552 2,031 1,648 1,265 882
79,553 79,652 2,039 1,656 1,273 890
79,653 79,752 2,047 1,664 1,281 898
79,753 79,852 2,055 1,672 1,289 906
79,853 79,952 2,063 1,680 1,297 914
79,953 80,052 2,071 1,688 1,305 922
80,053 80,152 2,079 1,696 1,313 930
80,153 80,252 2,087 1,704 1,321 938
80,253 80,352 2,095 1,712 1,329 946
80,353 80,452 2,103 1,720 1,337 954
80,453 80,552 2,111 1,728 1,345 962
80,553 80,652 2,119 1,736 1,353 970
80,653 80,752 2,127 1,744 1,361 978
80,753 80,852
2,135 1,752 1,369 986
80,853 80,952 2,143 1,760 1,377 994
80,953 81,052 2,151 1,768
1,385 1,002
81,053 81,152 2,159 1,776 1,393 1,010
81,153 81,252 2,167 1,784 1,401 1,018
81,253 81,352 2,175 1,792 1,409 1,026
81,353 81,452 2,183 1,800 1,417 1,034
81,453 81,552 2,191 1,808 1,425 1,042
81,553 81,652 2,199 1,816 1,433 1,050
81,653 81,752 2,207 1,824 1,441 1,058
81,753 81,852 2,215 1,832 1,449 1,066
81,853 81,952 2,223 1,840 1,457 1,074
81,953 82,052 2,231 1,848 1,465 1,082
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
82,053 82,152 2,239 1,856 1,473 1,090
82,153 82,252 2,247 1,864 1,481 1,098
82,253 82,352 2,255 1,872 1,489 1,106
82,353 82,452 2,263 1,880 1,497 1,114
82,453 82,552 2,271 1,888 1,505 1,122
82,553 82,652 2,279 1,896 1,513 1,130
82,653 82,752 2,287 1,904 1,521 1,138
82,753 82,852 2,295 1,912 1,529 1,146
82,853 82,952 2,303 1,920 1,537 1,154
82,953 83,052 2,311 1,928 1,545 1,162
83,053 83,152 2,319 1,936 1,553 1,170
83,153 83,252 2,327 1,944 1,561 1,178
83,253 83,352 2,335 1,952 1,569 1,186
83,353 83,452 2,343 1,960 1,577 1,194
83,453 83,552 2,351 1,968 1,585 1,202
83,553 83,652 2,359 1,976 1,593 1,210
83,653 83,752 2,367 1,984 1,601 1,218
83,753 83,852 2,375 1,992 1,609 1,226
83,853 83,952 2,383 2,000 1,617 1,234
83,953 84,052 2,391 2,008 1,625 1,242
84,053 84,152 2,399 2,016 1,633 1,250
84,153 84,252 2,407 2,024 1,641 1,258
84,253 84,352
2,415 2,032 1,649 1,266
84,353 84,452 2,423 2,040 1,657 1,274
84,453 84,552 2,431 2,048 1,665 1,282
84,553 84,652 2,439 2,056 1,673 1,290
84,653 84,752 2,447 2,064 1,681 1,298
84,753 84,852 2,455 2,072 1,689 1,306
84,853 84,952 2,463 2,080 1,697 1,314
84,953 85,052 2,471 2,088 1,705 1,322
85,053 85,152 2,479 2,096 1,713 1,330
85,153 85,252 2,487 2,104 1,721 1,338
85,253 85,352 2,495 2,112 1,729 1,346
85,353 85,452 2,503 2,120 1,737 1,354
85,453 85,552 2,511 2,128 1,745 1,362
85,553 85,652 2,519 2,136 1,753 1,370
85,653 85,752 2,527 2,144 1,761 1,378
85,753 85,852 2,535 2,152 1,769 1,386
85,853 85,952 2,543 2,160 1,777 1,394
85,953 86,052 2,551 2,168 1,785 1,402
86,053 86,152 2,559 2,176 1,793 1,410
86,153 86,252 2,567 2,184 1,801 1,418
86,253 86,352
2,575 2,192 1,809 1,426
86,353 86,452 2,583 2,200 1,817 1,434
86,453 86,552 2,591 2,208
1,825 1,442
86,553 86,652 2,599 2,216 1,833 1,450
86,653 86,752 2,607 2,224 1,841 1,458
86,753 86,852 2,615 2,232 1,849 1,466
86,853 86,952 2,623 2,240 1,857 1,474
86,953 87,052 2,631 2,248 1,865 1,482
87,053 87,152 2,639 2,256 1,873 1,490
87,153 87,252 2,647 2,264 1,881 1,498
87,253 87,352 2,655 2,272 1,889 1,506
87,353 87,452 2,663 2,280 1,897 1,514
87,453 87,552 2,671 2,288 1,905 1,522
Page 62 Form 540 2EZ Tax Booklet 2020
This table gives you credit of $9,202 for your standard deduction, $124 for your personal exemption credit, and $383 for each dependent exemption you
are entitled to claim. To Find Your Tax:
Read down the column labeled “If Your Income is . . . to find the range that includes your income from Form 540 2EZ, line 16.
Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 17.
2020 California 2EZ Table Head of Household
Caution: Do not use these tables for Form 540 or Form 540NR. (continued)
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
87,553 87,652 2,679 2,296 1,913 1,530
87,653 87,752 2,687 2,304 1,921 1,538
87,753 87,852 2,695 2,312 1,929 1,546
87,853 87,952 2,703 2,320 1,937 1,554
87,953 88,052 2,711 2,328 1,945 1,562
88,053 88,152 2,719 2,336 1,953 1,570
88,153 88,252 2,727 2,344 1,961 1,578
88,253 88,352 2,735 2,352 1,969 1,586
88,353 88,452 2,743 2,360 1,977 1,594
88,453 88,552 2,751 2,368 1,985 1,602
88,553 88,652 2,759 2,376 1,993 1,610
88,653 88,752 2,767 2,384 2,001 1,618
88,753 88,852 2,775 2,392 2,009 1,626
88,853 88,952 2,783 2,400 2,017 1,634
88,953 89,052 2,791 2,408 2,025 1,642
89,053 89,152 2,800 2,417 2,034 1,651
89,153 89,252 2,809 2,426 2,043 1,660
89,253 89,352 2,819 2,436 2,053 1,670
89,353 89,452 2,828 2,445 2,062 1,679
89,453 89,552 2,837 2,454 2,071 1,688
89,553 89,652 2,847 2,464 2,081 1,698
89,653 89,752 2,856 2,473 2,090 1,707
89,753 89,852
2,865 2,482 2,099 1,716
89,853 89,952 2,874 2,491 2,108 1,725
89,953 90,052 2,884 2,501 2,118 1,735
90,053 90,152 2,893 2,510 2,127 1,744
90,153 90,252 2,902 2,519 2,136 1,753
90,253 90,352 2,912 2,529 2,146 1,763
90,353 90,452 2,921 2,538 2,155 1,772
90,453 90,552 2,930 2,547 2,164 1,781
90,553 90,652 2,940 2,557 2,174 1,791
90,653 90,752 2,949 2,566 2,183 1,800
90,753 90,852 2,958 2,575 2,192 1,809
90,853 90,952 2,967 2,584 2,201 1,818
90,953 91,052 2,977 2,594 2,211 1,828
91,053 91,152 2,986 2,603 2,220 1,837
91,153 91,252 2,995 2,612 2,229 1,846
91,253 91,352 3,005 2,622 2,239 1,856
91,353 91,452 3,014 2,631 2,248 1,865
91,453 91,552 3,023 2,640 2,257 1,874
91,553 91,652 3,033 2,650 2,267 1,884
91,653 91,752 3,042 2,659 2,276 1,893
91,753 91,852
3,051 2,668 2,285 1,902
91,853 91,952 3,060 2,677 2,294 1,911
91,953 92,052 3,070 2,687
2,304 1,921
92,053 92,152 3,079 2,696 2,313 1,930
92,153 92,252 3,088 2,705 2,322 1,939
92,253 92,352 3,098 2,715 2,332 1,949
92,353 92,452 3,107 2,724 2,341 1,958
92,453 92,552 3,116 2,733 2,350 1,967
92,553 92,652 3,126 2,743 2,360 1,977
92,653 92,752 3,135 2,752 2,369 1,986
92,753 92,852 3,144 2,761 2,378 1,995
92,853 92,952 3,153 2,770 2,387 2,004
92,953 93,052 3,163 2,780 2,397 2,014
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
93,053 93,152 3,172 2,789 2,406 2,023
93,153 93,252 3,181 2,798 2,415 2,032
93,253 93,352 3,191 2,808 2,425 2,042
93,353 93,452 3,200 2,817 2,434 2,051
93,453 93,552 3,209 2,826 2,443 2,060
93,553 93,652 3,219 2,836 2,453 2,070
93,653 93,752 3,228 2,845 2,462 2,079
93,753 93,852 3,237 2,854 2,471 2,088
93,853 93,952 3,246 2,863 2,480 2,097
93,953 94,052 3,256 2,873 2,490 2,107
94,053 94,152 3,265 2,882 2,499 2,116
94,153 94,252 3,274 2,891 2,508 2,125
94,253 94,352 3,284 2,901 2,518 2,135
94,353 94,452 3,293 2,910 2,527 2,144
94,453 94,552 3,302 2,919 2,536 2,153
94,553 94,652 3,312 2,929 2,546 2,163
94,653 94,752 3,321 2,938 2,555 2,172
94,753 94,852 3,330 2,947 2,564 2,181
94,853 94,952 3,339 2,956 2,573 2,190
94,953 95,052 3,349 2,966 2,583 2,200
95,053 95,152 3,358 2,975 2,592 2,209
95,153 95,252 3,367 2,984 2,601 2,218
95,253 95,352
3,377 2,994 2,611 2,228
95,353 95,452 3,386 3,003 2,620 2,237
95,453 95,552 3,395 3,012 2,629 2,246
95,553 95,652 3,405 3,022 2,639 2,256
95,653 95,752 3,414 3,031 2,648 2,265
95,753 95,852 3,423 3,040 2,657 2,274
95,853 95,952 3,432 3,049 2,666 2,283
95,953 96,052 3,442 3,059 2,676 2,293
96,053 96,152 3,451 3,068 2,685 2,302
96,153 96,252 3,460 3,077 2,694 2,311
96,253 96,352 3,470 3,087 2,704 2,321
96,353 96,452 3,479 3,096 2,713 2,330
96,453 96,552 3,488 3,105 2,722 2,339
96,553 96,652 3,498 3,115 2,732 2,349
96,653 96,752 3,507 3,124 2,741 2,358
96,753 96,852 3,516 3,133 2,750 2,367
96,853 96,952 3,525 3,142 2,759 2,376
96,953 97,052 3,535 3,152 2,769 2,386
97,053 97,152 3,544 3,161 2,778 2,395
97,153 97,252 3,553 3,170 2,787 2,404
97,253 97,352
3,563 3,180 2,797 2,414
97,353 97,452 3,572 3,189 2,806 2,423
97,453 97,552 3,581 3,198
2,815 2,432
97,553 97,652 3,591 3,208 2,825 2,442
97,653 97,752 3,600 3,217 2,834 2,451
97,753 97,852 3,609 3,226 2,843 2,460
97,853 97,952 3,618 3,235 2,852 2,469
97,953 98,052 3,628 3,245 2,862 2,479
98,053 98,152 3,637 3,254 2,871 2,488
98,153 98,252 3,646 3,263 2,880 2,497
98,253 98,352 3,656 3,273 2,890 2,507
98,353 98,452 3,665 3,282 2,899 2,516
98,453 98,552 3,674 3,291 2,908 2,525
If Your Income Is...
Number
of Dependents
At
Least
But not
over
0 1 2 3
98,553 98,652 3,684 3,301 2,918 2,535
98,653 98,752 3,693 3,310 2,927 2,544
98,753 98,852 3,702 3,319 2,936 2,553
98,853 98,952 3,711 3,328 2,945 2,562
98,953 99,052 3,721 3,338 2,955 2,572
99,053 99,152 3,730 3,347 2,964 2,581
99,153 99,252 3,739 3,356 2,973 2,590
99,253 99,352 3,749 3,366 2,983 2,600
99,353 99,452 3,758 3,375 2,992 2,609
99,453 99,552 3,767 3,384 3,001 2,618
99,553 99,652 3,777 3,394 3,011 2,628
99,653 99,752 3,786 3,403 3,020 2,637
99,753 99,852 3,795 3,412 3,029 2,646
99,853 99,952 3,804 3,421 3,038 2,655
99,953 100,000 3,814 3,431 3,048 2,665
IF YOUR INCOME IS OVER $100,000 USE
FORM 540, OR FILE ONLINE THROUGH
CalFile and e‑file. Go to ftb.ca.gov
Form 540 2EZ Tax Booklet 2020 Page 63
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importance to us. We want you to have the highest confidence in the
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You have a right to know what types of information we gather, how we use
it, and to whom we may provide it. Information collected is subject to the
California Information Practices Act, Civil Code Sections1798-1798.78,
except as provided in Revenue and Taxation Code (R&TC) Section 19570.
If you meet certain requirements, you must file a valid tax return and related
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You must provide your social security number or other identifying number
on your tax return and related documents for identification. (R&TC
Sections18501, 18621, and 18624)
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#
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our authorized representative(s).
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vices Bureau maintains Franchise Tax
Board’s records. You may review your records and bring any inaccuracies to
our attention. Y
ou can obtain information about your records by:
Phone
800.852.5711 (within the United States)
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201
How can I get an extension to file?
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619 How do I report a change of address?
506 How do I get information about my Form 1099-G?
Code California Forms and Publications:
900 California Resident Income Tax Booklet (includes Form 540)
965 Form 540 2EZ Tax Booklet
903 Schedule CA (540), California Adjustments – Residents
932 FTB 3506, Child and Dependent Care Expenses Credit
907 Form 540-ES, Estimated Tax for Individuals
908 Schedule X, California Explanation of Amended Return Changes
914 California Nonresident or Part-Year Resident Income Tax Booklet
(includes Form 540NR)
938 FTB 3514, California Earned Income Tax Credit
921 FTB 3519, Payment for Automatic Extension for Individuals
922 FTB 3525, Substitute for Form W-2, Wage and Tax Statement
939 FTB 3532, Head of Household Filing Status Schedule
949 FTB 3567, Installment Agreement Request
946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification
Responsibilities to California
934 FTB Pub. 1540, California Head of Household Filing Status
943 FTB 4058, California Taxpayers’ Bill of Rights
General Phone Service
Telephone assistance is available year-round from 7 a.m. until 5 p.m.
Monday through Friday, except holidays. Hours subject to change.
Telephone: 800.852.5711 from within the United States
916.845.6500 from outside the United States
800.829.1040 for federal tax questions, call the IRS
TTY/TDD: 800.822.6268 for persons with hearing or speech disability
711 or 800.735.2929 California relay ser
vice
Asistencia en español
Asistencia telefónica está disponible durante todo el año desde las 7a.m.
hasta las 5 p.m. de lunes a viernes, excepto días feriados. Las horas están
sujetas a cambios.
Teléfono: 800.852.5711 dentro de los Estados Unidos
916.845.6500 fuera de los Estados Unidos
800.829.1040 para preguntas sobre impuestos federales, llame
al IRS
TTY/TDD: 800.822.6268 para personas con discapacidades auditivas
o del habla
711 ó 800.735.2929 servicio de relevo de California
$$
For You
Federal Earned Income Tax Credit (EITC)
If you earned less than $56,844 (less than $21,710 if you do not have any qualifying children), you may be eligible to get the EITC
to reduce the federal tax you owe, or get a refund if you do not owe any federal tax. Go to the IRS website at irs.gov/taxtopics
and choose topic 601, get the federal income tax booklet, or go to irs.gov and search for eitc assistant.
Page 64 Form 540 2EZ Tax Booklet 2020
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ftb.ca.gov