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State of California Franchise Tax Board

Changes to 2013 Forms

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Updates to the 540 2EZ Booklet on 03/08/2014 — Personal Income Tax Booklet

We replaced text on:

Revision 1:

Page 5, Frequently Asked Questions, Column 1, question 1, third to the last sentence.

Revision 2:

Page 7, Line 6, Can you be claimed as a dependent, Column 1.

Previous Version

Revision 1:

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 …………………………………………………………………………… $3,606
Married/RDP filing jointly, head of household, or qualifying widow(er) …… $7,512

The amounts above represent the standard deduction minus $300.

Revision 2:

Single ……………………………………………………………………………… $3,606
Married/RDP filing jointly, head of household, or qualifying widow(er) …… $7,512

Revised Version

Revision 1:

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 …………………………………………………………………………… $3,556
Married/RDP filing jointly, head of household, or qualifying widow(er) …… $7,462

The amounts above represent the standard deduction minus $350.

Revision 2:

Single ……………………………………………………………………………… $3,556
Married/RDP filing jointly, head of household, or qualifying widow(er) …… $7,462

Reason for the changes

We conform to the federal index figures for earned income on the federal Standard Deduction Worksheet for Dependents. The federal amount changed to $350 in 2013. From 2007 to 2012 the amount was $300.

Impact

No tax impact. The decrease in standard deduction for dependents would allow more taxpayers within the $50 range ($350 – 300) to file Form 540 2EZ instead of Form 540.

Back to Tax Form Changes for 2013

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