Franchise Tax Board

CalFile Qualifications

California individual e-file has ended for this year. We will begin accepting 2008 California individual income tax returns on January 2, 2009.

Note: These qualifications are specific to the 2007 CalFile program. We will update them for 2008 in January.

General Information You can use CalFile if you:
  • Were a California resident for the entire year.
  • Are filing an original tax return for 2007.
  • Your last name matches our records. (Generally, the last name on our records is the last name you used when you filed your most recent tax return.)

Exceptions
Filing Status You can use any filing status you qualify for.
Dependents You can claim up to 5 dependents.
Amount of Income Your Federal Adjusted Gross Income (AGI) can be up to:
  • $155,416 for single and married/registered domestic partnership (RDP) filing separately taxpayers
  • $233,129 for head of household taxpayers
  • $310,837 for married/RDP filing jointly and qualifying widow(er) taxpayers
Sources of Income Your only income is from one or more of the following:
  • Wages, salaries, and tips reported on Form W-2 - exception
  • Taxable scholarship and fellowship grants reported on Form W-2
  • Interest and dividends reported on Form 1099-INT or 1099-DIV - exception
  • Unemployment compensation, paid family leave, and tax refund reported on Form 1099-G
  • Fully and partially taxable IRA distributions, pensions, and annuities reported on Form 1099-R - exception
  • Tier 1 and tier 2 railroad retirement payments reported on Form RRB-1099 or RRB-1099-R
  • Social Security benefits reported on Form SSA-1099
  • Gambling winnings reported on Form W-2G
  • Alimony - exception
Adjustments for Federal AGI Your only adjustments to income reported on your federal return (if any) are from one or more of the following:
  • IRA deduction
  • Moving expenses
  • Penalty on early withdrawal of savings
  • Alimony paid - exception
  • Student loan interest deduction - exception
California Adjustments to Income Your only adjustments to your federal AGI (if any) are from one or more of the following:
  • California income tax refund
  • Nontaxable interest and ordinary dividends - exception
  • Unemployment compensation and/or paid family leave
  • Social Security benefits
  • Fully and partially taxable IRA distributions, pensions, and annuities - exception
  • Tier 1 and tier 2 railroad retirement payments
  • California Lottery winnings
Deductions You can claim either the Standard deduction or Itemized deductions. - exception
Payments Your only California payments made are from one or more of the following:
  • Withholding shown on Form(s) W-2, W-2G, and 1099-R
  • Estimated tax payments - exception
  • Payments made with an extension voucher
  • Excess State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI)
  • Refund from the previous year applied to your 2007 estimated tax
Exemptions & Credits Your only exemptions and credits you claim are one or more of the following:
  • Personal exemption credit
  • Senior exemption credit
  • Blind exemption credit
  • Dependent exemption credit
  • Nonrefundable renter's credit
  • Child and dependent care expenses credit - exception
Other Taxes Your only other reportable tax due is Use Tax.
Refund or Balance Due You can use CalFile if you:
  • Will get a refund
  • Have no amount due
  • Owe an amount
More questions? See CalFile Frequently Asked Questions
Do you qualify?

Yes: Start CalFile.

No: Check out our other e-file options.