The 2011 California personal income tax standard deduction amounts, personal exemption amounts and the renter’s credit adjusted gross income (AGI) thresholds have been released by the California Franchise Tax Board (FTB).
Schedule X — Single or married/RDP filing separately
If the taxable income is:
| Over: | But not over: | Tax is: |
| $0 | $7,316 | $0.00 Plus 1.00% of amount over $0 |
| $7,316 | $17,346 | $73.16 Plus 2.00% of amount over $7,316 |
| $17,346 | $27,377 | $273.76 Plus 4.00% of amount over $17,346 |
| $27,377 | $38,004 | $675.00 Plus 6.00% of amount over $27,377 |
| $38,004 | $48,029 | $1,312.62 Plus 8.00% of amount over $38,004 |
| $48,029 | And over | $2,114.62 Plus 9.30% of amount over $48,029 |
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 | $14,632 | $0.00 Plus 1.00% of amount over $0 |
| $14,632 | $34,692 | $146.32 Plus 2.00% of amount over $14,632 |
| $34,692 | $54,754 | $547.52 Plus 4.00% of amount over $34,692 |
| $54,754 | $76,008 | $1,350.00 Plus 6.00% of amount over $54,754 |
| $76,008 | $96,058 | $2,625.24 Plus 8.00% of amount over $76,008 |
| $96,058 | And over | $4,229.24 Plus 9.30% of amount over $96,058 |
Schedule Z — Head of household
If the taxable income is:
| Over: | But not over: | Tax is: |
| $0 | $14,642 | $0.00 Plus 1.00% of amount over $0 |
| $14,642 | $34,692 | $146.42 Plus 2.00% of amount over $14,642 |
| $34,692 | $44,721 | $547.42 Plus 4.00% of amount over $34,692 |
| $44,721 | $55,348 | $948.58 Plus 6.00% of amount over $44,721 |
| $55,348 | $65,376 | $1,586.20 Plus 8.00% of amount over $55,348 |
| $65,376 | And over | $2,388.44 Plus 9.30% of amount over $65,376 |
The standard deduction is:
- $3,769 for single taxpayers and married taxpayers filing separate returns, an increase from $3,670 in 2010; and
- $7,538 for married taxpayers filing jointly, surviving spouses and heads of households, an increase from $7,340 in 2010.
Personal exemptions amounts are:
- $102 for single taxpayers, married taxpayers filing separately and heads of households, an increase from $99 in 2010;
- $204 for married taxpayers filing jointly and surviving spouses, an increase from $198 in 2010; and
- $99 to $315 for dependents.
The renter’s credit against personal income tax ($60 for single filers and $120 for joint filers) is available for:
- single filers with AGIs of $35,659, an increase from $34,722 in 2010; and
- joint filers with AGIs of $71,318, an increase from $69,443 in 2010.
Additional information about the 2011 tax rates, exemptions and other tax amounts can be found on the FTB website.
Re: “California – Personal Income Tax: 2011 Standard Deduction, Personal Exemptions and Other Amounts Released” from CCH
