Personal Income Tax Booklet 2020 Page 93
2020 California Tax Rate Schedules
To e-file and eliminate the math, go to ftb.ca.gov. To figure your tax online, go to ftb.ca.gov/tax-rates.
Use only if your taxable income on Form 540, line 19 is more than $100,000. If $100,000 or less, use the Tax Table.
If the amount on
Form 540, line 19 is Enter on Form 540,
line 31
of the
amount over –over – But not over –
Schedule X –
Use if your filing status is
Single or Married/RDP Filing Separately
$ 0 $ 8,932 $ 0.00 + 1.00% $ 0
8,932 21,175 89.32 + 2.00% 8,932
21,175 33,421 334.18 + 4.00% 21,175
33,421 46,394 824.02 + 6.00% 33,421
46,394 58,634 1,602.40 + 8.00% 46,394
58,634 299,508 2,581.60 + 9.30% 58,634
299,508 359,407 24,982.88 + 10.30%
299,508
359,407 599,012 31,152.48 + 11.30% 359,407
599,012 AND OVER 58,
227.85 + 12.30%
599,012
If the amount on
Form 540, line 19 is Enter on Form 540,
line 31
of the
amount over –over – But not over –
Schedule Y –
Use if your filing status is
Married/RDP Filing Jointly or Qualifying
Widow(er)
$ 0 $ 17,864 $ 0.00 + 1.00% $ 0
17,864 42,350 178.64 + 2.00% 17,864
42,350 66,842 668.36 + 4.00% 42,350
66,842 92,788 1,648.04 + 6.00% 66,842
92,788 117,268 3,204.80 + 8.00% 92,788
117,268 599,016 5,163.20 + 9.30% 117,268
599,016 718,814 49,965.76 + 10.30% 599,016
718,814 1,198,024 62,304.95 + 11.30% 718,814
1,198,024 AND OVER 116,455.68 + 12.30%
1,198,024
If the amount on
Form 540, line 1
9 is Enter on Form 540,
line 31
of the
amount over –over – But not over –
Schedule Z –
Use if your filing status is
Head of Household
$ 0 $ 17,876 $ 0.00 + 1.00% $ 0
17,876 42,353 178.76 + 2.00% 17,876
42,353 54,597 668.30 + 4.00% 42,353
54,597 67,569 1,158.06 + 6.00% 54,597
67,569 79,812 1,936.38 + 8.00% 67,569
79,812 407,329 2,915.82 + 9.30% 79,812
407,329
488,796 33,374.90 + 10.30% 407,329
488,796
814,658 41,766.00 + 11.30% 488,796
814,658 AND OVER 78,588.41 + 12.30% 814,658
How to Figure Tax Using the 2020 California Tax Rate Schedules
Example: Chris and Pat Smith are filing a joint tax return using Form 540. Their taxable income on Form 540, line 19 is $125,000.
Step 1: Using Schedule Y, they find the taxable income range that includes their taxable income of $125,000.
Example Your Income
Step 2: They subtract the amount at the beginning of their range from
their taxable income.
$125,000 $
- 117,268 -
$ 7,732 $
Step 3: They multiply the result from Step 2 by the percentage for
their range.
$ 7,732 $
x .0930 x
$ 719.08 $
Step 4: They round the amount from Step 3 to two decimals (if
necessary) and add it to the tax amount for their income
range. After rounding the result, they will enter $5,882 on
Form 540, line 31.
$5,163.20 $
+ 719.08 +
$5,882.28 $
