California Personal Income Tax Deduction Schedule

The 2012 California personal income tax rates have been updated by the California Franchise Tax Board (FTB) to reflect the passage of California Proposition 30.

Schedule X — Single or married/RDP filing separately

If the taxable income is:

Over:	But not over:	Tax is:
$0	$7,455	$0.00 Plus 1.00% of amount over $0
$7,455	$17,676	$74.55 Plus 2.00% of amount over $7,455
$17,676	$27,897	$278.97 Plus 4.00% of amount over $17,676
$27,897	$38,726	$687.81 Plus 6.00% of amount over $27,897
$38,726	$48,942	$1,337.55 Plus 8.00% of amount over $38,726
$48,942	$250,000	$2,154.83 Plus 9.30% of amount over $48,942
$250,000	$300,000	$20,853.22 Plus 10.30% of amount over $250,000
$300,000	$500,000	$26,003.22 Plus 11.30% of amount over $300,000
$500,000	And over	$48,603.22 Plus 12.30% of amount over $500,000

Schedule Y — Married/RDP filing jointly, or qualifying widow(-er) with dependent child

If the taxable income is:

Over:	But not over:	Tax is:
$0	$14,910	$0.00 Plus 1.00% of amount over $0
$14,910	$35,352	$149.10 Plus 2.00% of amount over $14,910
$35,352	$55,794	$557.94 Plus 4.00% of amount over $35,352
$55,794	$77,452	$1,375.62 Plus 6.00% of amount over $55,794
$77,452	$97,884	$2,675.10 Plus 8.00% of amount over $77,452
$97,884	$500,000	$4,309.66 Plus 9.30% of amount over $97,884
$500,000	$600,000	$41,706.45 Plus 10.30% of amount over $500,000
$600,000	$1,000,000	$52,006.45 Plus 11.30% of amount over $600,000
$1,000,000	And over	$97,206.45 Plus 12.30% of amount over $1,000,000

Schedule Z — Head of household

If the taxable income is:

Over:	But not over:	Tax is:
$0	$14,920	$0.00 Plus 1.00% of amount over $0
$14,920	$35,351	$149.20 Plus 2.00% of amount over $14,920
$35,351	$45,571	$557.82 Plus 4.00% of amount over $35,351
$45,571	$56,400	$966.62 Plus 6.00% of amount over $45,571
$56,400	$66,618	$1,616.36 Plus 8.00% of amount over $56,400
$66,618	$340,000	$2,433.80 Plus 9.30% of amount over $66,618
$340,000	$408,000	$27,858.33 Plus 10.30% of amount over $340,000
$408,000	$680,000	$34,862.33 Plus 11.30% of amount over $408,000
$680,000	And over	$65,598.33 Plus 12.30% of amount over $680,000

The standard deduction is:

$3,841 for single taxpayers and married taxpayers filing separate returns, an increase from $3,769 in 2011; and
$7,682 for married taxpayers filing jointly, surviving spouses and heads of households, an increase from $7,538 in 2011.

Personal exemptions amounts are:

$104 for single taxpayers, married taxpayers filing separately and heads of households, an increase from $102 in 2011;
$208 for married taxpayers filing jointly and surviving spouses, an increase from $204 in 2011; and
$315 to $321 for dependents.

The renter’s credit against personal income tax ($60 for single filers and $120 for joint filers) is available for: