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State of California Franchise Tax Board

2014 State Income Tax Rate Schedules Adjusted

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For Immediate Release


Sacramento - The Franchise Tax Board (FTB) today released the 2014 state tax brackets. Brackets are “indexed” each year by adjusting them to reflect changes in the California Consumer Price Index (CPI).

Filing requirement thresholds, the standard deduction, and certain credits were adjusted along with income tax brackets based on the inflation rate of 2.2 percent, as measured by the California CPI for all urban consumers from June 2013 to June 2014. Last year California had an inflation rate that measured 1.7 percent.

Below are some of the changes to various items:


2014 Amounts

2013 Amounts

Standard deduction for single or married filing separate taxpayers



Standard deduction for joint, surviving spouse, or head of household taxpayers



Personal exemption credit amount for single, separate, and head of household taxpayers



Personal exemption credit amount for joint filers or surviving spouses



Dependent exemption credit



Renter’s Credit is available for single filers with adjusted gross incomes

$37,768 or less

$36,955 or less

Renter’s Credit is available for joint filers with adjusted gross incomes

$75,536 or less

$73,910 or less

In addition, FTB provides minimum filing requirement thresholds to ensure that most people who will not owe taxes are not required to file a state tax return. FTB adjusts these tables each year to include the added senior exemption and the dependent exemption credits. For example, most single people under 65 years old with no dependents would not need to file a tax return until they have adjusted gross income of $12,838 or more compared to last year’s threshold of $12,562 or more.

Other tax credits affected by indexing include the Joint Custody Head of Household Credit, Dependent Parent Credit, and Qualified Senior Head of Household Credit.

More information about the 2014 tax rates and exemptions will be available soon at FTB’s website

Editor’s note: Please contact us for more details about the 2014 tax rate schedules and other amounts if you need them immediately.

FTB administers two of California's major tax programs: Personal Income Tax and the Corporation Tax. FTB also administers other non tax programs and delinquent debt collection functions, including delinquent vehicle registration debt collections on behalf of the Department of Motor Vehicles, and court–ordered debt. Annually, FTB’s tax programs collect more than 65 percent of the state’s general fund.

For more information on other taxes and fees in California, visit


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