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State of California Franchise Tax Board

What are the California Standard Deductions?

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Form 540 - California Standard Deduction Chart for Most People (2014)

Do not use this chart if your parent, or someone else, can claim you (or your spouse, if married) as a dependent on his or her tax return.

Your Filing Status Enter on line 18
1 - Single $3,992
2 - Married/Registered Domestic Partner filing joint return $7,984
3 - Married/Registered Domestic Partner  filing separate return $3,992
4 - Head of household $7,984
5 - Qualifying widow(er) $7,984
Note: The California standard deduction amounts are less than the federal standard deduction amounts.  

California Standard Deduction Worksheet for Dependents

Use this worksheet only if your parent, or someone else, can claim you (or your spouse if married) as a dependent on his or her tax return.

  1. Enter your earned income from: line 3 of the "Standard Deduction Worksheet" in the instructions for federal Form 1040; Form 1040A; or from line A of the worksheet on the back of Form 1040EZ. 
1.                          
    2.   Minimum standard deduction 2.        $1000.00      
    3.   Enter the larger of line 1 or line 2 here 3.                           
     4.   Enter amount shown for your filing status:
  • Single or married/registered domestic partner  filing separate, enter $3,992
  • Married/Registered Domestic Partner  filing joint, head of household, or qualifying widow(er) enter $7,984
4.                           
     5.   Standard deduction. Enter the smaller of line 3 or line 4 here and on Form 540, line 18. 5.                           
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