What are the California Standard Deductions?
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.
|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:
|5. Standard deduction. Enter the smaller of line 3 or line 4 here and on Form 540, line 18.||5.|