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Forms & Instructions

California 540 2EZ

2 0 0 4 Pe r s o n a l I n c o m e Ta x B o o k l e t

Members of the
Franchise Tax Board

Steve Westly, Chair
Carole Migden, Member
Tom Campbell, Member

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Visit our Website:

www.ftb.ca.gov

Page 2

Form 540 2EZ Tax Booklet 2004

Table of Contents
FTB Online Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
What’s New and Other Important Information
for 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
Qualifying to use Form 540 2EZ . . . . . . . . . . . . . . . . . . . 4
Steps to Determine Filing Requirements . . . . . . . . . . . . . 4
Filing Status Check List . . . . . . . . . . . . . . . . . . . . . . . . . . 5
Instructions for Form 540 2EZ . . . . . . . . . . . . . . . . . . . . 6
Assembling Your Tax Return . . . . . . . . . . . . . . . . . . . . . . 9
Nonrefundable Renter's Credit Qualification Record . . . 10
Voluntary Contribution Fund Descriptions . . . . . . . . . . . 11
Direct Deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Paying Your Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Additional Information . . . . . . . . . . . . . . . . . . . . . . . . . . 13

Privacy Act Notice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Use Tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
Form FTB 3519, Payment Voucher for Automatic
Extension for Individuals . . . . . . . . . . . . . . . . . . . . . . 15
Frequently Asked Questions . . . . . . . . . . . . . . . . . . . . . 16
2EZ Table – Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Form 540 2EZ, California Resident Income Tax
Return 2004 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
2EZ Table – Married Filing Jointly or Qualifying
Widow(er) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
2EZ Table – Head of Household . . . . . . . . . . . . . . . . . . . 38
Need Assistance? We're Here to Help . . . . . . . . . . . . . . 44

What’s New and Other Important Information for 2004
Amnesty – Recent legislation authorizes the Franchise Tax Board
and the Board of Equalization to administer a Tax Amnesty Program.
Tax amnesty is a limited time chance for individuals and businesses
to pay past-due income, franchise, sales, or use taxes and the
related interest penalty-free without the fear of criminal prosecution.
Amnesty runs from February 1, 2005, through March 31, 2005.
Taxpayers eligible to participate in amnesty but choose not to do so
will be subject to additional penalties.
Amnesty is open to both individuals and businesses for taxable
years 2002 and prior, if they did any of the following:
• Did not file required California tax returns.
• Underreported income on a previously filed tax return.
• Claimed excessive deductions.
• Did not pay income, franchise, sales or use taxes on time.
The following taxpayers or transactions are not eligible for amnesty:
• Taxpayers currently under criminal investigation or prosecution
on tax-related matters.
• Abusive tax shelter transactions that were eligible for relief
under California's Voluntary Compliance Initiative or the 2003
IRS Offshore Voluntary Compliance Initiative. These initiatives
applied to taxpayers with nonreported or underreported tax
liability amounts attributable to an investment in an abusive tax
shelter. Note: These taxpayers are eligible for amnesty for nonabusive tax shelters items.
For more details, visit our Website at www.ftb.ca.gov or call
(800) 852-5711.
Tax Shelters – If you were involved in a potentially abusive tax shelter,
you may have a disclosure, registration, and list maintenance requirement. The Franchise Tax Board may impose several new and enhanced
penalties if you fail to file federal Forms 8886, 8264, 8271, or any
required information. For more information, see Registration and
Reporting Requirements under Abusive Tax Shelters on our Website at
www.ftb.ca.gov.
New Form 540 2EZ income limitations – For taxable years beginning on
or after January 1, 2004, you may be able to file Form 540 2EZ if you are
single or head of household and your total income for the taxable year is
$100,000 or less, or if you are married filing jointly or qualifying

widow(er) and your total income for the taxable year is $200,000 or less.
Total income is defined as wages, interest, dividends, and pension
income. However, if income adjustments are required due to differences
between California and Federal law, you may not use this form. Get Form
540, CalFile, or e-file instead.
Paid Family Leave Benefits – If you received paid family leave benefits
in 2004, they are not taxable by California. For additional information, get
Schedule CA (540) and instructions - California Adjustments, and FTB
Pub. 1001 - Supplemental Guidelines to California Adjustments.
Mandatory e-file – California law requires individual income tax returns
prepared by certain tax practitioners to be e-filed. This law saves money
and resources for the state. If you have a tax practitioner prepare your
return, they may be required to e-file it. You have the right to choose not
to e-file, however, we encourage you take advantage of everything e-file
has to offer.
New Voluntary Contribution Funds – You may make voluntary
contributions to the California Military Family Relief Fund and/or the
California Prostate Cancer Research Fund.
TeleFile Discontinued – TeleFile is no longer available to file California
tax returns. We discontinued TeleFile due to decreasing usage and to
help save California resources. If you qualified for TeleFile, you also
qualify to use our free e-file option: CalFile. Like TeleFile, CalFile is fast,
direct, and easy to use. Go to www.ftb.ca.gov to use CalFile or other
free options available online including California e-file options and the
Federal Free File Alliance.
Estimated Tax Payment Penalty – You may not be subject to estimate
tax payments if your California withholding is enough during each
payment period to total either 90% of your current tax year liability or
100% of your prior year tax liability, OR you paid enough through
withholding to keep the amount you owe with your return under $200
($100 if married filing separately). However, if you did not pay enough
through withholding, you may have an underpayment penalty. Get form
FTB 5805, Underpayment of Estimated Tax by Individuals and Fiduciaries, for more information.
Note: If you owe an underpayment penalty, you cannot use
Form 540 2EZ. You must use CalFile, e-file, Form 540A, or Form 540.

Form 540 2EZ Tax Booklet 2004

Page 3

Qualifying to Use Form 540 2EZ
Check the table below to make sure you qualify to use Form 540 2EZ.
General

• California resident entire year

• Not blind

Filing Status

• Single
• Married filing jointly

• Head of household
• Qualifying widow(er)

You may

• Be claimed as a dependent by another taxpayer (see note below)
• Be 65 or older and claim the senior exemption*
*If your 65th birthday is on January 1, 2005, you are considered to be age 65 on December 31, 2004.

Dependents

0 – 3 allowed

Types of Income

• Wages, salaries, and tips
• Taxable scholarship and fellowship compensation grants
(only if reported on Form W-2)
• Interest
• Dividend

Total Income

• $100,000 or less (single or head of household)
• $200,000 or less (married filing jointly or qualifying widow(er))
Total income includes wages, salaries, tips, taxable scholarship or fellowship grants, interest dividends, and pensions.

Adjustments to
Income





Pension
Unemployment
Paid Family Leave
U.S. social security
Tier 1 and tier 2 railroad retirement

No adjustments to total income, such as student loan interest deduction, IRA deduction, etc.

Deduction

Standard deduction only

Payments

• W-2 or 1099-R Withholding – Yes
• Real Estate Withholding – No

• Estimated Tax Payment – No
Caution: see page 3 – Estimated tax payment penalty.

Exemptions

• Personal exemption (see note below)
• Up to three dependent exemptions

• Senior exemption

Credits

Nonrefundable renter’s credit only

Note: You cannot use Form 540 2EZ if you can be claimed as a dependent and any of the following are true:
• You have a dependent of your own.
• You are single and your total income is less than or equal to $10,515.
• You are married filing jointly or a qualifying widow(er) and your total income is less than or equal to $20,980.
• You are head of household and your total income is less than or equal to $14,880.
If you were a California resident for all of 2004, see page 2 for information about CalFile and e-file or go to our Website at www.ftb.ca.gov to print
Form 540A or Form 540. If you were a nonresident or part-year resident, get the Long or Short Form 540NR. See back cover for additional information.

Steps to Determine Filing Requirements
Step 1: Is your gross income (see footnote 1 below) more than the amount shown in the Gross Income chart below for your filing status, age, and
number of dependents? If yes, you have a filing requirement. If no, go to Step 2.
Step 2: Is your adjusted gross income (see footnote 2 below) more than the amount shown in the Adjusted Gross Income chart below for your filing
status, age, and number of dependents? If yes, you have a filing requirement. If no, you do not have a filing requirement.
On 12/31/04,
my filing status was:

and on 12/31/04,
my age was6:

Single or
Head of household3

Under 65
65 or older
Under 65 (both spouses)
65 or older (one spouse)
65 or older (both spouses)

Married filing jointly
Married filing separately4
Qualifying widow(er)
with a dependent child

Under 65
65 or older

Dependent of another
person – any filing status

Any age

1

2

California Gross Income1
Dependents
0
1
2 or more
12,729
21,562
28,187
16,979
23,604
28,904
25,457
34,290
40,915
29,707
36,332
41,632
33,957
40,582
45,882
21,562
23,604

19,016
21,058

25,641
26,358

More than your standard deduction5

California gross income is all income you received in the form of
money, goods, property, and services from all sources that is not
exempt from tax. Gross income does not include any adjustments or
deductions.
California adjusted gross income is your federal adjusted gross
income from all sources reduced or increased by all California income
adjustments.

Page 4 Form 540 2EZ Tax Booklet 2004

28,187
28,904

California Adjusted Gross Income2
Dependents
0
1
2 or more
10,183
19,016
25,641
14,433
21,058
26,358
20,365
29,198
35,823
24,615
31,240
36,540
28,865
35,490
40,790

3
4

5
6

See definition on page 5.
The income of both spouses must be combined. If the combined
income from both spouses is more than the amounts listed, both
spouses may be required to file a return.
See page 16, question 1.
If your 65th birthday is on January 1, 2005, you are considered to be
age 65 on December 31, 2004.

Filing Status Check List
General Information
Choose only one filing status. Your filing status for California must be the same as the filing status you used on your federal income tax return.
Exception: Married taxpayers who file a joint federal income tax return may file separate California returns if either spouse was:
• An active member of the U.S. Armed Forces (or any auxiliary military branch) during 2004; or
• A nonresident for the entire year and had no income from California sources during 2004.
You cannot use Form 540 2EZ if:
• You file a joint return and either spouse was a nonresident in 2004. You should e-file or use Long or Short Form 540NR, California Nonresident or
Part-Year Resident Income Tax Return.
• You are married and file a separate return. You should CalFile, e-file, or use Form 540A or Form 540.
• You have income from a source outside of California.
See back cover for downloading or ordering tax forms.

Single
You are single if any of the following was true on December 31, 2004:
• You were never married; or
• You were either divorced under a final decree of divorce or legally separated under a final decree of legal separation or a final decree of separate
maintenance; or
• You were widowed before January 1, 2004, and did not remarry in 2004 (see Qualifying Widow[er] below).

Married Filing Jointly
You may file married filing jointly if any of the following is true:
• You were married as of December 31, 2004, even if you did not live with your spouse at the end of 2004; or
• Your spouse died in 2004 and you did not remarry in 2004; or
• Your spouse died in 2005 before the 2004 return was filed.
A husband and wife may file a joint return even if only one had income or if they did not live together all year. However, both must sign the return.

Head of Household
This filing status is for unmarried individuals and certain married individuals living apart (considered unmarried) who provide a home for certain
other persons. You are entitled to use the head of household filing status only if ALL the following apply:
• You were unmarried or considered unmarried on December 31, 2004,
• You paid more than one-half the costs of keeping up a home for the year 2004,
• For more than half the year, your home was the main home for you and another person who lived with you,
• The other person was your qualifying relative,
• You were not a nonresident alien at any time during the year.
For further information get FTB Pub. 1540, California Head of Household Filing Status Information. See back cover, code 934, or visit our Website at
www.ftb.ca.gov and take the self-test.

Qualifying Widow(er)
You are a qualifying widow(er) if ALL of the following apply:
• Your spouse died in 2002 or 2003, and you did not remarry in 2004,
• You have a child, adopted child, stepchild, or foster child for whom you can claim a dependent exemption credit,
• This child lived in your home for all of 2004. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home,
• You paid over half the cost of keeping up your home for this child,
• You could have filed a joint return with your spouse the year he or she died, even if you actually did not do so.
Please enter the year of your spouse’s death on your return.

Form 540 2EZ Tax Booklet 2004

Page 5

Instructions for Form 540 2EZ

CalFile – California’s free, fast, easy, and secure e-file option.

Things you need to know before you complete
Form 540 2EZ
Determine if you qualify to use Form 540 2EZ. See the table on page 4.
Use blue or black ink to complete Form 540 2EZ.
The California 2EZ tables are made for the Form 540 2EZ only. They
may not be used with any other California tax form. There are three
separate tables, one for each filing status. Note: married filing jointly and
qualifying widow(er) share the same tables. The tax amounts have been
reduced for the standard deduction for your filing status, your personal
exemption credit, and dependent exemption credits you may claim.
Use the label on the cover of this booklet to speed processing and
prevent common errors that can delay refunds. After completing your
return, sign it and attach the mailing label. Make corrections to the
label by crossing out any errors and printing the correct or missing
information in black or blue ink.
Enter your social security number(s) or individual taxpayer identification
number(s) in the space(s) provided. This information is not pre-printed
on your label.

Specific Line Instructions
These instructions are based on the Internal Revenue Code (IRC) as of
January 1, 2001, and the California Revenue and Taxation Code (R&TC).
Social Security Number (SSN) or Individual Taxpayer Identification
Number (ITIN)
Enter your SSN or ITIN in the spaces provided. To protect your privacy,
your SSN or ITIN is not printed on your label. If you file a joint return,
enter the SSN or ITIN in the same order as the names.
An ITIN is a tax processing number issued by the IRS to foreign
nationals and others who have a federal tax filing requirement and do
not qualify for a SSN. It is a nine-digit number that always starts with the
number 9.

Line 1 through Line 5 – Filing Status
See page 5 for the requirements for each of the filing statuses. Then fill
in the circle on Form 540 2EZ for the filing status that applies to you.

Line 6 – Can you be claimed as a dependent?
If your parent (or someone else) can claim you (or your spouse, if
married) as a dependent on his or her tax return, even if he or she
chooses not to, fill in the circle on line 6. Then answer the following
questions:
1. Are your total wages, interest, dividend, and pension income less
than or equal to:
• $10,515 if single
• $20,980 if married filing jointly or qualifying widow(er)
• $14,880 if head of household, or
2. Do you have a dependent?
If the answer to question 1 or question 2 is Yes, Stop here. You cannot
use Form 540 2EZ because you will not be able to figure the correct
amount of tax using the California 2EZ Tables. Please CalFile, e-file (see
page 2), or get Form 540A or Form 540 at our Website www.ftb.ca.gov.
or see back cover.

Line 7 – Seniors
If you (or if married, your spouse) are 65 or older, enter 1; if both,
enter 2 on line 7.
Note: If your 65th birthday is January 1, 2005, you are considered to be
age 65 on December 31, 2004.

2004
Line 8 – Dependents
Enter the names of the dependents you are allowed to claim. Up to 3
dependents are allowed on Form 540 2EZ. If you are claiming 4 or more
dependents, you must CalFile, e-file, or get Form 540A or Form 540 at
our Website www.ftb.ca.gov or see back cover.
Refundable Child and Dependent Care Expenses Credit
If you qualify for the similar federal credit and your federal
gross income is $100,000 or less, claim the
Tip adjusted
credit using Form 540A or Form 540. The easiest way to
claim the credit is to CalFile or e-file. This credit may not
be claimed on Form 540 2EZ.

Line 9 – Wages
Enter the amount from Form W-2, box 16. If you have more than one
W-2, add all amounts shown in box 16. The picture on this page shows
where this information is located on your Form W-2.
Generally, federal Form W-2 box 1 and box 16 should reflect the same
amounts. If they are different because you had income from a source
outside California, you cannot file Form 540 2EZ. Please CalFile, e-file,
or get Form 540A, Form 540, or Long or Short Form 540NR, at our
Website www.ftb.ca.gov or see back cover.
Exception: You may use Form 540 2EZ, if your Form W-2, box 1 and
box 16 are different because you received ride-sharing benefits or sick
pay under the Federal Insurance Contributions Act and Railroad
Retirement Act.
If this exception applies to you, enter the amount from federal Form W-2,
box 16.

Line 10a – Total Interest Income
Enter interest income shown on Form 1099-INT, box 1.
Do not include amounts shown on Form 1099-INT,
3, Interest on U.S. Savings Bonds and Treasury
Tip box
Obligations. This interest is not taxed by California.

Line 10b – Total Dividend Income
Generally, the amount of dividend income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of dividend income, if you
received it from any of the following sources:
• Exempt interest dividends from mutual funds.
• Non-cash patronage dividends from farmers' cooperatives or mutual
associations.
• Federal exempt interest dividends from other states or their municipal
obligations and/or from mutual funds.
(continued on following page)

Page 6

Form 540 2EZ Tax Booklet 2004

Instructions for Form 540 2EZ
• Controlled foreign corporation dividends in the year distributed.
• Regulated investment company (RIC) capital gains in the year
distributed.
• Distributions of pre-1987 earnings from an S corporation.
If you have a federal/state difference in the taxable amount of
dividend income, you cannot file a Form 540 2EZ. You must e-file or
get Form 540A or Form 540 at our Website www.ftb.ca.gov or see
back cover.

Line 10c – Total Pensions
Generally, the amount of pension income taxable by California is the
same as the amount taxable under federal law. However, there may be
federal/state differences in the taxable amount of pension income, if you
received it from any of the following sources:
• Tier 2 railroad retirement benefits.
• Partially taxable distributions from a pension plan.
• Retirement annuity between 7/1/86 and 1/1/87 and elected to use the
three-year rule for California purposes and annuity rules for federal
purposes.
If you have a federal/state difference in the taxable amount of pension
income, you cannot file a Form 540 2EZ. You must CalFile, e-file, or
get Form 540A or Form 540 at our Website www.ftb.ca.gov or see
back cover.

Line 11 – Unemployment Compensation
Enter unemployment compensation and/or Paid Family Leave Insurance
benefits reported on federal Form(s) 1099-G. These types of income are
not taxed by California and should not be included in the total on
line 13.

Line 12 – U.S. Social Security or Railroad
Retirement Benefits
Enter U.S. social security or tier 1 and tier 2 railroad retirement benefits.
This type of income is not taxed by California and should not be
included in the total on line 13.

Line 14 – Tax

✓ Tip

The standard deduction and personal exemption credit
are built into the 2EZ tables and not reported on the tax
return.

Did you fill in the circle for line 6?
Yes Complete the Dependent Tax Worksheet in the next column.
No Follow the instructions below.
Use the California 2EZ table for your filing status to complete line 14.
The 2EZ tables in this booklet give you credit for the standard deduction
for your filing status, your personal exemption credit, and dependent
exemption credits. There are three different tables. Make sure you use the
right one. If your filing status is:
• Single, go to page 17.
• Married filing jointly or qualifying widow(er), go to page 27.
• Head of household, go to page 38.

FREE e-file at www.ftb.ca.gov
Dependent Tax Worksheet
1. Is the amount on line 13 less than or equal to:
• $10,515 if single
• $20,980 if married filing jointly or qualifying widow(er)
• $14,880 if head of household, or
2. Do you have a dependent?
If the answer to question 1 or question 2 is:
Yes Stop here. You cannot use Form 540 2EZ because you will not be
able to figure the correct amount of tax using the California 2EZ Tables.
Please CalFile or e-file (see page 2), or get Form 540A or Form 540 at
our Website www.ftb.ca.gov or see back cover.
No If you can be claimed as a dependent by another taxpayer, your
personal exemption credit amount is zero. You will need to adjust the tax
from the 2EZ Table for this amount as follows:
1 . Using the amount from Form 540 2EZ, line 13, and
your filing status, look up the tax in the 2EZ Table.
If your filing status is:
• Single, go to page 17.
• Married filing jointly or qualifying widow(er),
go to page 27.
. . . . . . . . . . . . . . . . . . . 1 ________
• Head of household, go to page 38.
2 . • If single or head of household, enter $85
• If married and both spouses can be
claimed as a dependent by another
taxpayer, enter $170
. . . . . . . . . . . . . . . . . . . . . . . . . 2 ________
• If married and only one spouse can be
claimed, enter $85
• If qualifying widow(er), enter $170
3 . Add line 1 and line 2. Enter here and on
Form 540 2EZ, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ________

}

}

Line 15 - Senior Exemption
If you entered 1 in the box on line 7, enter $85. If you entered 2 in the
box on line 7, enter $170.
Caution: You cannot claim this exemption credit if someone else can
claim you as a dependent on their return.

Line 16 – Nonrefundable Renter’s Credit
If you paid rent on your principal California residence in 2004, you may
be eligible for a credit to reduce your tax. See page 10 to see if you
qualify for the credit.

Line 19 – Tax Withheld
Enter the amount from Form W-2, box 17. If you have more than one
Form W-2, add all amounts shown in box 17. The picture on page 6
shows where this information is located on a typical Form W-2. The
Franchise Tax Board verifies all withholding claimed from Forms W-2
with the Employment Development Department.

Line 21 – Tax Due
If the amount on line 19 is less than the amount on line 18, subtract the
amount on line 19 from the amount on line 18. Enter the result on
line 21. Your tax is more than your credits.
Increasing your withholding could eliminate the need to make a large
payment with your tax return. To increase your withholding, complete
Employment Development Department (EDD) Form DE 4, Employee’s
Withholding Allowance Certificate, and give it to your employer's
appropriate payroll staff. You can obtain this form from your employer
or by calling EDD at (888) 745-3886. You can download the DE 4 at
www.edd.ca.gov or use the online calculator by going to
www.ftb.ca.gov and searching for DE 4.

Form 540 2EZ Tax Booklet 2004

Page 7

Instructions for Form 540 2EZ

CalFile – California’s free, fast, easy, and secure e-file option.

Line 22 – Use Tax
As explained on page 13, you may owe California use tax on your
purchases from out-of-state sellers (for example, purchases made by
telephone, over the Internet, by mail, or in person). If you have questions
on whether a purchase is taxable, visit the State Board of Equalization's
Website at www.boe.ca.gov, or call their Information Center at
(800) 400-7115 or TTY/TDD (800) 735-2929.
You may report use tax on your income tax return instead of filing a use
tax return with the California State Board of Equalization. To report use
tax on your income tax return, complete the Use Tax Worksheet below.
If you owe use tax but choose not to report it on your income tax return,
you must report and pay the tax to the State Board of Equalization. To do
so, download a copy of Publication 79-B, California Use Tax, from
www.boe.ca.gov. You can also request a copy by calling their Information Center.
Note: Businesses that have a California seller's permit must continue to
report business purchases subject to use tax on their sales and use tax
returns.

Worksheet, Line 2, Sales and Use Tax Rate
• Enter the decimal equivalent of the sales and use tax rate applicable
to the place in California where the property is used, stored, or
otherwise consumed. For example, the decimal equivalent of 7.25%
is 0.0725, and the decimal equivalent of 7.375% is 0.07375.
• If you do not know the applicable rate, see the table below, “Sales
and Use Tax Rates by County.” If you have questions regarding the
use tax rate in effect in your area, please visit the State Board of
Equalization's Website at www.boe.ca.gov or call their Information
Center at (800) 400-7115 or TTY/TDD (800) 735-2929.
Worksheet, Line 4, Credit for Tax Paid to Another State
• This is a credit for tax paid to other states. You cannot claim a credit
greater than the amount of tax that would have been due if the
purchase had been made in California. For example, if you paid $8.00
sales tax to another state for a purchase, and would have paid $6.00
in California, you can claim a credit of only $6.00 for that purchase.
Sales and Use Tax Rates by County
(Includes state, local, and district taxes)
As of December 31, 2004

Use Tax Worksheet
Round all amounts to the nearest whole dollar.

1.Enter purchases from out-of-state or Internet
sellers made without payment of California
sales/use tax. See worksheet instructions below . . . $ ________.00
2.Enter the decimal equivalent of the applicable
sales and use tax rate. See worksheet
instructions below. . . . . . . . . . . . . . . . . . . . . . . . . . . ________
3.Multiply line 1 by the tax rate on line 2.
Enter result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ________.00
4.Enter any sales or use tax paid to another
state for purchases included on line 1. See
worksheet instructions below. . . . . . . . . . . . . . . . . . $ ________.00
5.Total Use Tax Due. Subtract line 4 from line 3.
Enter the amount here and on line 22. If the
amount is less than zero, enter -0-. . . . . . . . . . . . . . $ ________.00
Worksheet, Line 1, Purchases Subject to Use Tax
• Report items that would have been taxable in a California store. For
example, you would include purchases of clothing, but not purchases
of prescription medicine.
• Include handling charges.
• Do not include any other state's sales or use tax paid on the
purchases.
• Enter only purchases made during the year that corresponds with the
tax return you are filing.
• If you traveled to a foreign country and brought items back to
California, generally the use tax is due on the purchase price of the
goods you listed on your U.S. Customs Declaration less the $400
per-person exemption. This $400 exemption does not apply to goods
sent or shipped to California by mail or other common carrier.
• If your filing status is “married filing separately,” you may elect to
report one-half of the use tax due or the entire amount on your
income tax return. If you elect to report one-half, your spouse must
report the remaining half on his or her income tax return or on the
individual use tax return available from the State Board of
Equalization.
Note: Do not report the following on your income tax return:
• Vehicles, vessels, and trailers that must be registered with the
California Department of Motor Vehicles.
• Mobile homes or commercial coaches that must be registered
annually as required by the Health and Safety Code.
• Vessels documented with the U.S. Coast Guard.
• Aircraft.
• Leases of machinery, equipment, vehicles, and other tangible
personal property.

Page 8

Form 540 2EZ Tax Booklet 2004

County
Alameda1
Alpine
Amador
Butte
Calaveras
Colusa
Contra Costa
Del Norte
El Dorado3
Fresno3
Glenn
Humboldt3
Imperial3
Inyo
Kern
Kings
Lake3
Lassen
Los Angeles3
Madera
Marin
Mariposa2
Mendocino3
Merced
Modoc
Mono
Monterey
Napa
Nevada3
1

2

3

Rate
8.75%
7.25%
7.25%
7.25%
7.25%
7.25%
8.25%
7.25%
7.25%
7.875%
7.25%
7.25%
7.75%
7.75%
7.25%
7.25%
7.25%
7.25%
8.25%
7.75%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%
7.75%
7.375%

County
Orange
Placer
Plumas
Riverside
Sacramento
San Benito
San Bernardino
San Diego
San Francisco
San Joaquin
San Luis Obispo
San Mateo
Santa Barbara
Santa Clara
Santa Cruz3
Shasta
Sierra
Siskiyou
Solano
Sonoma3
Stanislaus
Sutter
Tehama
Trinity
Tulare3
Tuolumne
Ventura
Yolo3
Yuba

Rate
7.75%
7.25%
7.25%
7.75%
7.75%
7.25%
7.75%
7.75%
8.50%
7.75%
7.25%
8.25%
7.75%
8.25%
8.00%
7.25%
7.25%
7.25%
7.375%
7.50%
7.375%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%
7.25%

The tax rate in the county of Alameda prior to July 1, 2004, was
8.25%.
The tax rate in the county of Mariposa prior to July 1, 2004, was
7.75%.
Many cities in California impose a district tax, which results in a
higher sales and use tax rate than in other parts of the county. If
you are reporting an item that was purchased for use in any of the
cities on the following page, please use the appropriate tax rates
for those areas. The tax rates on the following page apply within
the city limits of the listed community.

Instructions for Form 540 2EZ
County
El Dorado
Fresno
Humboldt
Imperial
Lake
Los Angeles
Mendocino
Mendocino
Nevada
Santa Cruz
Sonoma
Tulare
Yolo
Yolo
Yolo
a
b
c
d
e

The
The
The
The
The

tax
tax
tax
tax
tax

rate
rate
rate
rate
rate

City
Placerville
Clovis
Trinidad (effective 10/01/2004)a
Calexico
Clearlake
Avalon
Point Arena (effective 4/01/2004)b
Willits
Town of Truckee
Santa Cruz (effective 7/01/2004)c
Sebastopol
Visalia (effective 7/01/2004)d
Davis (effective 7/01/2004)e
West Sacramento
Woodland

Citywide Rate
7.50%
8.175%
8.25%
8.25%
7.75%
8.75%
7.75%
7.75%
7.875%
8.25%
7.625%
7.50%
7.75%
7.75%
7.75%

in Trinidad prior to October 1, 2004, was 7.25%.
in Point Arena prior to April 1, 2004, was 7.25%.
in Santa Cruz prior to July 1, 2004, was 8.00%.
in Visalia prior to July 1, 2004, was 7.25%.
in Davis prior to July 1, 2004, was 7.25%.

Line 23 – Voluntary Contributions
You may contribute part or all of your refund to the funds listed on
Form 540 2EZ, Side 2. See page 11 for descriptions of the funds.

Line 24 – Refund or No Amount Due
Complete the following worksheet:
A. Amount on line 22 . . . . . . . . . . ____________
B. Amount on line 23 . . . . . . . . . . ____________
C. Add line A and line B . . . . . . . . ____________
D. Amount on line 20 . . . . . . . . . . ____________
E. Subtract line C from Line D . . . ____________
The amount on line E will be refunded to you. Transfer this amount to
Form 540 2EZ, line 24. If the refund is less than $1.00, attach a written
request to your Form 540 2EZ to receive the refund.
Note: If the amount on line C is greater than the amount on line D, the
amount on line E is the amount you owe. Transfer this amount to
Form 540 2EZ, line 25.

FREE e-file at www.ftb.ca.gov

Sign Your Tax Return
You must sign your tax return on Side 2. If you file a joint tax return,
your spouse must sign it also.
Note: If you file a joint return, both you and your spouse are generally
responsible for tax and any interest or penalties due on the return. If one
spouse does not pay the tax, the other spouse may have to. See Innocent
Spouse Relief on page 13.
If you pay a person to prepare your tax return, that person must sign on
Side 2 and include either their social security number (or PTIN) or FEIN.
A paid preparer must give you two copies of your tax return: one to file
with the Franchise Tax Board and one to keep for your records.

Assembling Your Tax Return
Attach your Form(s) W-2 to your return as shown.
To help with our processing costs, please
enclose, but do not staple, your payment
to your return.

Form
540 2EZ
Enclose, but do
not staple, any
payment

Please do not enclose a copy of your
Form
federal tax return or any other
W-2
document with your Form 540 2EZ.
This will help us to reduce
Side 1
government processing and
storage costs.
Questions?
Frequently Asked Questions on page 16 for
Tip See
information about filing requirements, amending your
return, how long to keep your return, etc.

Direct Deposit
It’s fast, safe, and convenient to have your refund directly deposited into
your bank account. See the picture on page 12 for locating the bank
information.
Assemble your tax return as shown on this page and mail it to the
Franchise Tax Board. Be sure to attach the green label to the front of the
envelope.
The address is:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0002

Line 25 – Amount You Owe
Add line 21, line 22, and line 23 and enter the total on line 25. This is
the amount you owe.
Assemble your return as shown in the next column and mail it to the
Franchise Tax Board. Be sure to attach the white label to the front of the
envelope. The address is:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001
For a list of payment options, please see page 12 and page 14.

Form 540 2EZ Tax Booklet 2004

Page 9

Nonrefundable Renter’s Credit Qualification Record
If you were a resident of California and paid rent on property in California which was your principal residence, you may qualify for a
credit that you can use to reduce your tax. Check the box which answers the questions below to see if you qualify.

✓ Tip

If you CalFile or e-file, the software will ask you the questions needed to determine if you qualify for this credit.

1. Were you a resident 1 of California for the entire year in
2004?
첸 YES. Go to the next question.
첸 NO. Stop. File the Long or Short Form 540NR,
California Nonresident or Part-Year Resident
Income Tax Return, e-file, or see back cover for
downloading or ordering forms.
2. Is the amount on Form 540 2EZ, line 13:
• $29,955 or less if single; or
• $59,910 or less if married filing jointly, head of
household, or qualifying widow(er)?
첸 YES. Go to the next question.
첸 NO. Stop here. You do not qualify for this credit.
3. Did you pay rent, for at least half of 2004, on property
(including a mobile home that you owned on rented
land) in California which was your principal residence?
첸 YES. Go to the next question.
첸 NO. Stop here. You do not qualify for this credit.
4. Can you be claimed as a dependent by a parent, foster
parent, legal guardian, or any other person in 2004?
첸 NO. Go to question 6.
첸 YES. Go to question 5.
5. For more than half the year, did you live in the home of
the person who could claim you as a dependent in 2004?
첸 NO. Go to question 6.
첸 YES. Stop here. You do not qualify for this credit.

7. Did you claim the homeowner's property tax exemption3
anytime during 2004.
첸 NO. Go to question 8.
첸 YES. Stop here. You do not qualify for this credit.
8. Were you single in 2004?
첸 YES. Go to question 11.
첸 NO. Go to question 9.
9. Did your spouse claim the homeowner's property tax
exemption anytime during 2004?
첸 NO. Go to question 11.
첸 YES. Go to question 10.
10. Did you and your spouse maintain separate residences
for the entire year in 2004?
첸 YES. Go to question 11.
첸 NO. Stop here. You do not qualify for the credit.
11. If you are:
• Single, enter $60 below.
• Married filing jointly, head of household, or qualifying
widow(er), enter $120 below.
$ ___ ___ ___
Enter this amount on Form 540 2EZ, line 16.
12. Fill in the street address(es) and landlord information below
for the residence(s) you rented in California during 2004
which qualified you for this credit.

6. Was the property you rented exempt2 from property tax
in 2004?
첸 NO. Go to the next question.
첸 YES. Stop here.You do not qualify for this credit.

Street Address

City, State, and ZIP Code

Do Not Mail This Record.
Keep with your tax records.

xxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxx
xxxxxxxxxxxxxxxxx

Dates Rented in 2004 (From______to______)

a_________________________________________________________________________________________________________
b_________________________________________________________________________________________________________
Enter the name, address, and telephone number of your landlord(s) or the person(s) to whom you paid rent for the residence(s) listed
above.
Name

Street Address

City, State, ZIP Code, and Telephone Number

a_________________________________________________________________________________________________________
b_________________________________________________________________________________________________________
1

Military personnel. If you are not a legal resident of California, you do not qualify for this credit. However, your spouse may claim this credit if he or she was a resident, did not live in
military housing during 2004, and is otherwise qualified.

2

Property exempt from property taxes. You do not qualify for this credit if, for more than half of the year, you rented property that was exempt from property taxes. Exempt property
includes most government-owned buildings, church-owned parsonages, college dormitories, and military barracks. However, if you or your landlord paid possessory interest taxes for the
property you rented, then you may claim this credit if you are otherwise qualified.

3

Homeowner’s property tax exemption. You do not qualify for this credit if you or your spouse received a homeowner’s property tax exemption at any time during the year. However, if you
lived apart from your spouse for the entire year and your spouse received a homeowner’s property tax exemption for a separate residence, then you may claim this credit if you are
otherwise qualified. You can find the homeowner's property tax exemption information on your property tax bill from your County Assessor's office.

Page 10 Form 540 2EZ Tax Booklet 2004

Voluntary Contribution Fund Descriptions
You may make voluntary contributions of $1 or more in whole dollar amounts to the following funds. The amount you contribute either reduces your
overpaid tax or increases your tax due. You may contribute only to the funds listed and cannot change the amount you contributed after you file your
return.
Enter the amount you want to contribute on the line for the fund on Form 540 2EZ, Side 2.

Code

Fund Name and Description

Code

Fund Name and Description

왗 52 왘

California Seniors Special Fund.
If you and/or your spouse are 65 years of age* or older
and claim the Senior Exemption Credit on line 15, you may
make a combined total contribution of up to $170 or $85
per spouse. Contributions entered to this fund will be
distributed to the Area Agency on Aging Advisory Council
of California (TACC) to provide advice on and sponsorship
of Senior Citizens issues. Any excess contributions not
required by TACC will be distributed to senior citizen
service organizations throughout California for meals,
adult day care, and transportation.

왗 59 왘

Emergency Food Assistance Program Fund.
Contributions will be used to help local food banks feed
California’s hungry. Your contribution will fund the
purchase of much-needed food for delivery to food banks,
pantries, and soup kitchens throughout the state. The
State Department of Social Services will monitor its
distribution to ensure the food is given to those most in
need.

왗 60 왘

California Peace Officer Memorial Foundation Fund.
Contributions will be used to preserve the memory of
California’s fallen peace officers and assist the families
they left behind. Since statehood, over 1,300 courageous
California peace officers have made the ultimate sacrifice
while protecting law-abiding citizens. The non-profit
charitable organization, California Peace Officers’ Memorial
Foundation, has accepted the privilege and responsibility
of maintaining a memorial for fallen officers on the State
Capitol grounds. Each May, the Memorial Foundation
conducts a dignified ceremony honoring fallen officers and
their surviving families by offering moral support, crisis
counseling, and financial support that includes academic
scholarships for the children of those officers who have
made the supreme sacrifice. On behalf of all of us and the
law-abiding citizens of California, thank you for your
participation.

왗 61 왘

Asthma and Lung Disease Research Fund. Contributions
will support the American Lung Association of California's
scientific peer-reviewed research program that provide
grants to develop and advance the understanding of the
causes of lung disease, the third leading cause of death.
Find out more at www.californialung.org.

*If your 65th birthday is on January 1, 2005, you are
considered to be age 65 on December 31, 2004.
왗 53 왘

Alzheimer’s Disease/Related Disorders Fund.
Contributions will be used to conduct a program for
researching the cause and cure of Alzheimer’s disease and
related disorders and research into the care and treatment
of persons suffering from dementing illnesses.

왗 54 왘

California Fund for Senior Citizens. Contributions will
provide support for the California Senior Legislature (CSL).
The CSL are volunteers who prioritize statewide senior
related legislative proposals in areas of health, housing,
transportation, and community services. Any excess
contributions not required by the CSL will be distributed to
senior citizen service organizations throughout California.

왗 55 왘

Rare and Endangered Species Preservation Program.
Contributions will be used to help protect and conserve
California’s many threatened and endangered species and
the wild lands that they need to survive, for the enjoyment
and benefit of you and future generations of Californians.

왗 56 왘

State Children’s Trust Fund for the Prevention of Child
Abuse. Contributions will be used to fund programs for
the prevention, intervention, and treatment of child abuse
and neglect.

왗 62 왘

California Missions Foundation Fund. Contributions will
be used to restore and repair the Spanish colonial and
mission-era missions in this state and to preserve the
artworks and artifacts of these missions.

왗 57 왘

California Breast Cancer Research Fund. Contributions
will fund research toward preventing and curing breast
cancer. Breast cancer is the most common cancer to strike
women in California. It kills 4,000 California women each
year. Contributions also fund research on prevention and
better treatment, and keep doctors up to date on research
progress. For more about the research your contributions
support, please go to Website www.cb.crp.org/. Your
contribution can help make breast cancer a disease of the
past.

왗 63 왘

California Military Family Relief Fund. Contributions will
be used to provide financial aid grants to members of the
California National Guard who are California residents, and
have been called to active duty.

왗 64 왘

California Prostate Cancer Research Fund. Contributions
will be used to further the research of Prostate Cancer.

왗 58 왘

California Firefighters’ Memorial Fund. Contributions will
be used to construct a memorial on the grounds of the
State Capitol honoring hundreds of firefighters who have
died protecting our communities, our families, and our
dreams. When the alarm sounded, these brave men and
women answered the call with their lives. Their sacrifices,
and the sacrifices of their families, deserve to be honored.

Form 540 2EZ Tax Booklet 2004

Page 11

Direct Deposit

John Doe
Mary Doe
1234 Main Street

It’s fast, safe, and convenient to have your refund directly deposited into
your bank account. The illustration here shows which bank numbers you
need to request direct deposit.
Use a check (not a deposit slip) to find the bank numbers
you need. Contact your financial institution for assistance
Tip
in getting the correct routing number.
Franchise Tax Board is not responsible when a financial institution rejects a
direct deposit. If the bank or financial institution rejects the direct deposit
due to an error in the routing number or account number, Franchise Tax
Board will issue a paper check.

1234

20
PAY TO THE

$
DOLLARS

ANYTOWN BANK
For

Routing
Number

Account
Number

Do not include
the check number

I : 250250025 I : 202020 • 1234

Paying Your Taxes
General
Information

You must pay 100% of the amount you owe by April 15, 2005, to avoid interest and underpayment penalties. There are
several ways to pay your tax: • Electronic funds withdrawal (e-file only) • Check or money order • Monthly installments
• Online Web Pay
• Credit card

Electronic
Funds
Withdrawal

If you CalFile or e-file instead of paying by check, you can use this convenient option. Simply provide your bank
information, the amount you want to pay, and the date you want the amount to be withdrawn from your account. Use the
illustration above to find your bank information. Your tax preparation software will offer this option.

Online
Web Pay

Enjoy the convenience of online bill payment with Franchise Tax Board's Web Pay. This secure service lets you pay the
current amount you owe, as well as any future bill payments. Go to our Website www.ftb.ca.gov and search for: Payment
Options. Log on using your social security number and your current customer service number (CSN).

Check or
Money Order

Make your check or money order payable to the Franchise Tax Board. Do not send cash. Write your social security number
and 2004 Form 540 2EZ on the check or money order. How you mail your check depends on how you filed your return.
Form 540 2EZ: Enclose but do not staple your check or money order to the front of the return; see the instructions on
page 9.
e-file: The software will print a payment voucher for you, form FTB 3582. Mail your check or money order and the
voucher to the address shown on the voucher. Note: Do not mail a copy of your tax return or your Form(s) W-2.

(no cash please)

Credit Card

Use your Discover/NOVUS, MasterCard, American Express, or Visa card to pay your personal income taxes (including tax
return balance due, extension payments, estimated tax payments, and prior year balances). The Franchise Tax Board has
partnered with Official Payments Corp. to offer you this service. Official Payments Corp. charges a convenience fee based on
the amount of your payment.
When will my payment be effective?
Your payment is effective on the same day you charge it.
What if I change my mind?
You cannot cancel the charge through Official Payments Corp. If you change your mind, you must go through your credit
card company to reverse the transaction. If you reverse the transaction, we may charge you applicable penalties, interest, or
other fees for nonpayment or late payment of your tax liability.
How much is the convenience fee?
2.5% of the amount charged or a minimum fee of $1.00 Example: A tax payment of $753.56 will have a convenience fee of
$18.84 ($18.839 rounded to the nearest cent). Official Payments Corp. will tell you your fee before you complete your
transaction. You can decide whether to complete the transaction at that time.
How do I use my credit card to pay my taxes?
1. Once you have determined how much you owe, gather your credit card information and complete the worksheet on
page 14.
2. Go to the Official Payments Corp. online payment center at www.officialpayments.com or call the toll-free number
(800) 2PAY-TAX or (800) 272-9829 and follow the recorded instructions. Official Payments Corp. provides customer
assistance Monday through Friday, 9 a.m. to 5 p.m. PST.
Assistance for persons with disabilities. The Franchise Tax Board complies with the Americans with Disabilities Act.
Persons with hearing or speech impairments please call TTY/TDD (800) 822-6268.
After authorization of your payment, you will be given a confirmation number. Keep this number with your tax records.

(continued on page 14)

Page 12 Form 540 2EZ Tax Booklet 2004

Additional Information
Privacy Act Notice
The Franchise Tax Board considers the privacy of your tax information
to be of the utmost importance.
Your Rights:
You have the right to see our records that contain your personal
information, and we must tell you why we ask for your tax information
and to whom we may provide that information. You also have the right
to question the correctness of the information that is contained within
your file.
Your Responsibility:
If you meet certain income requirements, the California Revenue &
Taxation Code (R&TC) requires you to file a return on the forms we
prescribe (See R&TC Sections 18501 and 18621). When you file these
forms and related documents, you must include your social security
number for identification and return processing (R&TC Section 18624).
Reasons for Information Requests:
We ask for return information so that we can administer the tax law
fairly and correctly. We may request additional information to resolve
audit or collection issues. It is mandatory that you furnish all requested
information.
If you do not file a return, do not provide the information we ask for, or
if you provide fraudulent information, you may be charged penalties
and interest, and, in certain cases, you may be criminally prosecuted.
Additionally, we may disallow your claimed exemptions, exclusions,
credits, deductions, or adjustments. This could increase your tax
liability, or delay or reduce any refund.
Information Disclosure:
We may give your tax information to the Internal Revenue Service, to
income tax officials of other states, to the Multistate Tax Commission,
and to certain California government agencies and officials, as provided
by law. Also, as provided by law, we may give your tax information to
other persons as necessary to determine your tax liability or to collect
the amount of tax you owe. If you owe the Franchise Tax Board money,
the amount due may be disclosed to employers, financial institutions,
county recorders, vacation trust funds, process agents, or others who
hold assets belonging to you.
Responsibility for the Records:
The Director of the Processing Services Bureau is responsible for
maintaining the records of the Franchise Tax Board. To obtain information about your records, 1) write to: Disclosure Officer, Franchise Tax
Board, PO Box 1468 Mailstop B-1, Sacramento, CA 95812-1468, or
2) call: (800) 852-5711 if within the United States, or (916) 845-6500 if
outside of the United States.

Your Rights As A Taxpayer
Our goal at the FTB is to make certain that your rights are protected so
that you will have the highest confidence in the integrity, efficiency, and
fairness of our state tax system. FTB Pub. 4058, California Taxpayers’
Bill of Rights, includes information on your rights as a California
taxpayer, the Taxpayers’ Rights Advocate Program, and how you can
request written advice from the FTB on whether a particular transaction
is taxable. Get this publication from our Website at www.ftb.ca.gov or
see back cover code 943.

Innocent Spouse Relief
You may qualify for relief from liability for tax on a joint return if (1)
there is an understatement of tax because your spouse omitted income
or claimed false deductions or credits, (2) you are divorced, legally
separated, or no longer living with your spouse, and (3) given all the
facts and circumstances, it would be unfair to hold you liable for the

tax. For more information, get FTB Pub. 705, Innocent Spouse – Are
You Eligible, by calling (916) 845-7072, Monday - Friday between
8 a.m. to 5 p.m., or go to our Website at www.ftb.ca.gov.

Voting is Everybody’s Business
You may register to vote if you meet these requirements:
• You are a United States citizen;
• You are a resident of California;
• You will be 18 years old by the date of the next election; and
• You are not in prison or on parole for the conviction of a felony.
You need to re-register every time you move, change your name, or
wish to change political parties. In order to vote in an election, you
must be registered to vote at least 15 days before that election. To
obtain a Voter Registration Card, call the Secretary of State’s office
toll-free voter hotline at (800) 345-VOTE, or go to their Website at
www.ss.ca.gov.

It’s Your Right . . . Register and Vote.

California Use Tax General Information
The use tax has been in effect in California since July 1, 1935. It applies
to purchases from out-of-state sellers and is similar to the sales tax
paid on purchases you make in California.
In general, you must pay California use tax on purchases made from
out of state (for example, by telephone, over the Internet, by mail, or in
person) if
• The seller does not collect California sales or use tax, and
• You use, give away, store, or consume the item in this state.
Example: You live in California and purchase a dining table from a
company in North Carolina. The company ships the table from North
Carolina to your home for your use and does not charge California
sales or use tax. You owe use tax for the purchase.
Complete the Use Tax Worksheet on page 8 to calculate the amount
due.
Extensions to file. If you request an extension to file your income tax
return, wait until you file your return to report your purchases subject
to use tax and make your use tax payment.
Changes in use tax reported. Do not file an Amended Income Tax
Return to revise the use tax previously reported. If you have changes to
the amount of use tax previously reported on the original tax return,
contact the State Board of Equalization.
For assistance with your use tax questions, please visit the State Board
of Equalization's Website at www.boe.ca.gov or call their Information
Center at (800) 400-7115, or TTY/TDD (800) 735-2929. Income tax
information is not available at this number.

Homeowner and Renter Assistance
This California program provides a once-a-year State payment to
qualifying homeowners and renters based on the property tax they paid
in the prior year. In 2004, you would have qualified for this assistance if
you:
• Were 62 years of age* or older, blind, or disabled on December 31,
2003 ; and either a
• Homeowner: Owned your home and lived in it on December 31,
2003, had total household income of $38,505 or less, and are a U.S.
citizen, designated alien, or qualified alien when you file your claim;
or

Form 540 2EZ Tax Booklet 2004

Page 13

Additional Information (continued)
• Renter: Paid $50 or more rent per month in the prior year, had total
household income of $38,505 or less, and are a U.S. citizen,
designated alien, or qualified alien when you file your claim.
*If your 62nd birthday is on January 1, 2005, you are considered to
be age 62 on December 31, 2004.
The filing period for filing a 2004 claim began July 1, 2004, and ends
June 30, 2005. For more information, call (800) 868-4171 or go to our
Website at www.ftb.ca.gov.

Write to Us
If you write to us, be sure your letter includes your social security
number or Individual Taxpayer Identification Number, and your daytime
and evening telephone numbers. If you have a question about a notice
that we sent to you, be sure to include a copy of the notice. Send your
letter to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
We will respond within ten weeks. In some cases, we may call you to
respond to your inquiry, or to ask you for additional information. Do
not attach correspondence to your tax return unless the correspondence relates to an item on your return.

(continued from page 12)
Credit Card Information – Keep for Your Records
1. Jurisdiction Code

1 5 5 5

3. Your SSN or ITIN:

2. Amount you are paying: $______________________

Spouse’s SSN or ITIN:

First 4 letters of last name:
4. Tax year:

First 4 letters of spouse’s last name:
5. Home phone:

(

)

6. Credit card no.: __________________________________________

7. Expiration date:

MM Y Y Y Y

8. ZIP Code for address where your monthly credit card bill is sent:
At the end of your call, you will be given a payment confirmation number. You may make multiple credit card payments throughout the year. Record
the payment confirmation number below and save this page for your records.
Date: _____________________________

Request
Monthly
Installments

Confirmation No. __________________________________

Pay as much as you can when you file your return. If you cannot pay your taxes in full, you can request approval to make
monthly payments. However, you will be charged interest and penalties. You will need to complete form FTB 3567, Installment Agreement Request.
To submit your request electronically, go to our Website at www.ftb.ca.gov to complete and file form FTB 3567. To submit
your request by mail, go to our Website at www.ftb.ca.gov to download and print the form or call (800) 338-0505 to order
the form by phone. Select Personal Income Tax, then select Forms and Publications, and enter code 949 when instructed.
Mail the completed form to FTB at the address shown on the form.

Page 14 Form 540 2EZ Tax Booklet 2004

Instructions for Form FTB 3519
Payment Voucher for Automatic Extension for Individuals
Name and Address. Be sure to fill in your complete name(s), address, and social
General Information
security number(s) on the voucher. If you lease a private mailbox (PMB) from a
Use form FTB 3519 only if:
• You cannot file your 2004 return* by April 15, 2005; and
• You owe tax for 2004.
Use the worksheet below to determine if you owe tax.
• If you do not owe tax, you do not need to file this form. Do not complete or
mail this voucher. But, you must file your return by October 17, 2005.
• If you owe tax, choose one of the following payment options. Be sure to pay
by April 15, 2005 to avoid penalties and interest. See Penalties and Interest for
more information.
Web Payment: Save a stamp. To make a payment online or to schedule a
future payment (up to one year in advance), visit our Website at
www.ftb.ca.gov and select “Payment Options.” Do not mail the voucher
to us.
Check or Money Order: Complete the payment voucher below and mail it with
your check or money order to the Franchise Tax Board (FTB).
Credit Card: Use your Discover/NOVUS, MasterCard, American Express, or
Visa card to pay your tax. Call (800) 272-9829 or visit the Website
www.officialpayments.com. Use the jurisdiction code 1555. Official
Payments Corp. charges a convenience fee for using this service. Do not mail
the voucher to us.
Installment Agreement: Can’t pay the full amount you owe? Visit our
Website at www.ftb.ca.gov or get FTB 3567, Installment Agreement
Request Booklet.

private business rather than a PO box from the United States Postal Service,
include the box number in the field labeled “PMB no.” in the address area.

Penalties and Interest
If you fail to pay your total tax liability by April 15, 2005, a late-payment penalty
plus interest will be added to your tax due. If after April 15, 2005, you find that
your estimate of tax due was too low, you should pay the additional tax as soon
as possible to avoid further accumulation of penalties and interest. Pay your
additional tax with another form FTB 3519 voucher. If you do not file your tax
return by October 17, 2005, you will be assessed a late-filing penalty plus
interest from the original due date of the return.

Taxpayers Residing or Traveling Outside the USA
If you are living or traveling outside the USA on April 15, 2005, the deadline to
file your return and pay the tax is June 15, 2005. Interest will accrue from the
original due date (April 15, 2005) until the date of payment. If you need
additional time to file your tax return, you will be allowed an automatic six-month
extension without filing a written request. To qualify for the extension, you must
file your tax return by December 15, 2005. To avoid any late-payment penalties,
you must pay 100% of your tax liability by June 15, 2005. When filing your tax
return, be sure to attach a statement to the front indicating that you were
“outside the USA on April 15, 2005.”

*

When you do file your 2004 return, you can e-file. Visit our Website at www.ftb.ca.gov.
Otherwise, you must use Form 540A, Form 540, or Long Form 540NR. Note: If you use
form FTB 3519, you may not file Form 540 2EZ or Short Form 540NR.

TAX PAYMENT WORKSHEET FOR YOUR RECORDS
1 Total tax you expect to owe. This is the amount you expect to enter on Form 540A, line 23; Form 540, line 37; or Long Form 540NR, line 46 . 1
2 Payments and credits:
a California income tax withheld (including real estate and nonresident withholding) . . . . . . . . . . . . . . 2a
b California estimated tax payments and amount applied from your 2003 tax return . . . . . . . . . . . . . . 2b
(Note: You can check the estimated tax payments we have received by visiting our
Website at www.ftb.ca.gov.)
c Other payments and credits, including any tax payments made with any previous
form FTB 3519 voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c
3 Total tax payments and credits. Add line 2a, line 2b, and line 2c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Tax due. Is line 1 more than line 3? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
• No. Stop here. You have no tax due. DO NOT MAIL THE PAYMENT VOUCHER. Your return, when filed by October 17, 2005, will verify that you qualified for the extension.
• Yes. Subtract line 3 from line 1. This is your tax due. Enter the tax due amount from line 4 as the “Amount of payment” on the form FTB 3519 voucher below. Fill in your
name(s), address, and social security number(s), and separate the voucher from this page where it says “DETACH HERE.” Make a check or money order payable to “Franchise
Tax Board.” Also write your social security number and “2004 FTB 3519” on the check or money order. Enclose, but do not staple your payment with the voucher and mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0051

Save the stamp – pay online or by credit card!
IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM

DETACH HERE

TAXABLE YEAR

2004

Keep this completed worksheet with your tax records.

Payment Voucher for Automatic
Extension for Individuals

DETACH HERE

CALIFORNIA FORM

Calendar year –
Due April 15, 2005

3519 (PIT)
- - -

Your first name

Initial Last name

Your social security number

If joint payment, spouse’s first name

Initial

Spouse’s social security number

Last name

Present home address – number and street, PO Box, or rural route

Apt. no.

City, town, or post office

IF PAYMENT IS DUE, MAIL TO:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0051

For Privacy Act Notice, get form FTB 1131.

State

PMB no.

ZIP Code

-

Amount of payment
If amount of payment is
zero, do not mail form

351904103

}왘

,

,

.
FTB 3519 2004

Frequently Asked Questions
1. Do I have to file?
In general, you must file a California return if:
Single, or head of household, and either your:
• Gross income is more than $12,729 or
• Adjusted gross income is more than $10,183
Married filing jointly and either your:
• Gross income is more than $25,457 or
• Adjusted gross income is more than $20,365
Qualifying widow(er) and either your:
• Gross income is more than $21,562 or
• Adjusted gross income is more than $19,016
Can be claimed as a dependent of another taxpayer and either
your gross income or adjusted gross income is more than your
standard deduction (use worksheet below):
1. Enter total wages (Form(s) W-2, box 1) . . . . . 1 _________
2. Add $250 to the amount on line 1 . . . . . . . . . 2 _________
3. Minimum standard deduction . . . . . . . . . . . . 3 _________
$800
4. Enter the larger of line 2 or line 3 . . . . . . . . . . 4 _________
5. Enter your filing status amount . . . . . . . . . . . 5 _________
• Single . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,165
• Married filing jointly, head of household,
or qualifying widow(er) . . . . . . . . . . . . . . . . . . . . $6,330
6. Standard deduction for dependents.
Enter the smaller of line 4 or line 5 . . . . . . . . . 6 _________
See page 4 for Steps to Determine Filing Requirements.

2 . How can I get help?
There are more than 1,500 sites throughout California where
trained volunteers provide free help during the tax filing season to
persons who need to file simple federal and state income tax
returns. Many military bases also provide this service for
members of the U.S. Armed Forces. This service is provided from
January 15, through April 15. For locations, go to our Website at
www.ftb.ca.gov (search for: volunteer sites) or call
(800) 852-5711.

3. When do I have to file?
Your tax return is due on April 15, 2005, but if you can’t file by
that date you get an automatic, paperless extension to
October 15, 2005. Any tax due must be paid by April 15, 2005,
to avoid penalties and interest. See form FTB 3519 on page 15. If
you make an extension payment with form FTB 3519, you can
CalFile, e-file or use Form 540A, Form 540, or the Long or
Short Form 540NR when you do file your return.
If you are in the military, you may be entitled to certain extensions. For further information, get FTB Pub. 1032, Tax Information for Military Personnel.

4. I don’t have my W-2s. What do I do?
If you did not receive all your Form(s) W-2 by January 31, 2005,
contact your employer(s). Only your employer(s) can issue or
correct a Form W-2. For more information, call (800) 338-0505,
select personal income tax, then general information, and enter
code 204 when instructed.

5. Should I round cents to dollars?
Yes, please round cents to the nearest whole dollar. Drop
amounts under 50 cents and increase amounts from 50 to 99
cents to the next whole dollar. For example, $123.49 becomes
$123 and $725.50 becomes $726.

Page 16 Form 540 2EZ Tax Booklet 2004

6 . I found an error after FTB accepted my e-file
return. What should I do?
You cannot retransmit the corrected return once we've accepted it.
You can correct an error only by completing Form 540X, Amended
Individual Income Tax Return, and mailing the paper copy to us.
You cannot e-file an amended return. See "Order Forms and
Publications" on back cover.

7 . I owe tax, but don’t have the money. What
can I do?
You must pay your taxes by the due date to avoid interest and
penalties. If you cannot pay by check or by electronic funds
withdrawal on or before the due date, you may pay by credit card
or request approval to make monthly payments. See page 12 and
page 14, Paying Your Taxes.

8. How can I find out about the status of my
refund?
Go to our Website at www.ftb.ca.gov or call (800) 338-0505.
See back cover for more information.

9. How long do I keep my tax records?
Generally, keep your California income tax records for at least
four years from the due date of the return or four years from the
date the return is filed, whichever is later. However, an extended
period may apply for California or federal tax returns related or
subject to federal audit.

10. I will be moving after I file my return.
How do I notify the FTB of my new address?
You can notify the FTB of your new address by using form
FTB 3533, Change of Address. This form is available on our
Website at www.ftb.ca.gov as a fillable form, or you can call
(800) 852-5711, and select option 5.
After filing a tax return, you should notify the FTB of a change of
address for up to four years, especially if you leave the state and
no longer have a requirement to file a California return.

11. The Internal Revenue Service (IRS) made changes
to my federal return. What should I do?
If your federal income tax return is examined and changed by the
IRS and you owe additional tax, you must report these changes
to the FTB within six months of the date of the final federal
determination. If the changes made by the IRS result in a refund
due for California, you must claim a refund within two years of
the date of the final federal determination. You may either use
Form 540X to correct the California income tax return you already
filed, or you may send a copy of the federal changes to:
ATTN RAR/VOL, AUDIT SECTION
FRANCHISE TAX BOARD
PO BOX 1998
RANCHO CORDOVA, CA 95741-1998
Regardless of which method you use to notify the FTB, you must
include a copy of the final federal determination along with all
data and schedules on which the federal adjustment was based.
Get FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information. See
Automated Phone Service on back cover.
If you need to amend your tax return, use Form 540X.
Tip Go to www.ftb.ca.gov to download and print the
form, or call (800) 338-0505 and enter code 908.
Note: You do not have to file Form 540X, or send a copy of the
federal adjustments, if the changes do not affect your California
tax liability.

Single

2004 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
10,516
10,616
10,716
10,816

10,515
10,615
10,715
10,815
10,915

0
2
4
6
8

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,016
16,116
16,216
16,316
16,416

16,115
16,215
16,315
16,415
16,515

112
114
116
118
120

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,516
21,616
21,716
21,816
21,916

21,615
21,715
21,815
21,915
22,015

298
302
306
310
314

33
37
41
45
49

0
0
0
0
0

0
0
0
0
0

10,916
11,016
11,116
11,216
11,316

11,015
11,115
11,215
11,315
11,415

10
12
14
16
18

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,516
16,616
16,716
16,816
16,916

16,615
16,715
16,815
16,915
17,015

122
124
126
128
130

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,016
22,116
22,216
22,316
22,416

22,115
22,215
22,315
22,415
22,515

318
322
326
330
334

53
57
61
65
69

0
0
0
0
0

0
0
0
0
0

11,416
11,516
11,616
11,716
11,816

11,515
11,615
11,715
11,815
11,915

20
22
24
26
28

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,016
17,116
17,216
17,316
17,416

17,115
17,215
17,315
17,415
17,515

132
134
136
138
140

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,516
22,616
22,716
22,816
22,916

22,615
22,715
22,815
22,915
23,015

338
342
346
350
354

73
77
81
85
89

0
0
0
0
0

0
0
0
0
0

11,916
12,016
12,116
12,216
12,316

12,015
12,115
12,215
12,315
12,415

30
32
34
36
38

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,516
17,616
17,716
17,816
17,916

17,615
17,715
17,815
17,915
18,015

142
144
146
150
154

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,016
23,116
23,216
23,316
23,416

23,115
23,215
23,315
23,415
23,515

358
362
366
370
374

93
97
101
105
109

0
0
0
0
0

0
0
0
0
0

12,416
12,516
12,616
12,716
12,816

12,515
12,615
12,715
12,815
12,915

40
42
44
46
48

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,016
18,116
18,216
18,316
18,416

18,115
18,215
18,315
18,415
18,515

158
162
166
170
174

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,516
23,616
23,716
23,816
23,916

23,615
23,715
23,815
23,915
24,015

378
382
386
390
394

113
117
121
125
129

0
0
0
0
0

0
0
0
0
0

12,916
13,016
13,116
13,216
13,316

13,015
13,115
13,215
13,315
13,415

50
52
54
56
58

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,516
18,616
18,716
18,816
18,916

18,615
18,715
18,815
18,915
19,015

178
182
186
190
194

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,016
24,116
24,216
24,316
24,416

24,115
24,215
24,315
24,415
24,515

398
402
406
410
414

133
137
141
145
149

0
0
0
0
0

0
0
0
0
0

13,416
13,516
13,616
13,716
13,916

13,515
13,615
13,715
13,815
14,015

60
62
64
66
70

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,016
19,116
19,216
19,316
19,416

19,115
19,215
19,315
19,415
19,515

198
202
206
210
214

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,516
24,616
24,716
24,816
24,916

24,615
24,715
24,815
24,915
25,015

418
422
426
430
434

153
157
161
165
169

0
0
0
0
0

0
0
0
0
0

14,016
14,116
14,216
14,316
14,416

14,115
14,215
14,315
14,415
14,515

72
74
76
78
80

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

19,516
19,616
19,716
19,816
19,916

19,615
19,715
19,815
19,915
20,015

218
222
226
230
234

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,016
25,116
25,216
25,316
25,416

25,115
25,215
25,315
25,415
25,515

438
442
446
450
454

173
177
181
185
189

0
0
0
0
0

0
0
0
0
0

14,516
14,616
14,716
14,816
14,916

14,615
14,715
14,815
14,915
15,015

82
84
86
88
90

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,016
20,116
20,216
20,316
20,416

20,115
20,215
20,315
20,415
20,515

238
242
246
250
254

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,516
25,616
25,716
25,816
25,916

25,615
25,715
25,815
25,915
26,015

458
462
466
470
474

193
197
201
205
209

0
0
0
0
0

0
0
0
0
0

15,016
15,116
15,216
15,316
15,416

15,115
15,215
15,315
15,415
15,515

92
94
96
98
100

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,516
20,616
20,716
20,816
20,916

20,615
20,715
20,815
20,915
21,015

258
262
266
270
274

0
0
1
5
9

0
0
0
0
0

0
0
0
0
0

26,016
26,116
26,216
26,316
26,416

26,115
26,215
26,315
26,415
26,515

478
482
488
494
500

213
217
223
229
235

0
0
0
0
0

0
0
0
0
0

15,516
15,616
15,716
15,816
15,916

15,615
15,715
15,815
15,915
16,015

102
104
106
108
110

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,016
21,116
21,216
21,316
21,416

21,115
21,215
21,315
21,415
21,515

278
282
286
290
294

13
17
21
25
29

0
0
0
0
0

0
0
0
0
0

26,516
26,616
26,716
26,816
26,916

26,615
26,715
26,815
26,915
27,015

506
512
518
524
530

241
247
253
259
265

0
0
0
0
0

0
0
0
0
0

Form 540 2EZ Tax Booklet 2004

Page 17

Single

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

27,016
27,116
27,216
27,316
27,416

27,115
27,215
27,315
27,415
27,515

536
542
548
554
560

271
277
283
289
295

6
12
18
24
30

0
0
0
0
0

32,516
32,616
32,716
32,816
32,916

32,615
32,715
32,815
32,915
33,015

866
872
878
884
890

601
607
613
619
625

336
342
348
354
360

71
77
83
89
95

38,016
38,116
38,216
38,316
38,416

38,115
38,215
38,315
38,415
38,515

1,256
991
1,264
999
1,272 1,007
1,280 1,015
1,288 1,023

726
734
742
750
758

461
469
477
485
493

27,516
27,616
27,716
27,816
27,916

27,615
27,715
27,815
27,915
28,015

566
572
578
584
590

301
307
313
319
325

36
42
48
54
60

0
0
0
0
0

33,016
33,116
33,216
33,316
33,416

33,115
33,215
33,315
33,415
33,515

896
902
908
914
920

631
637
643
649
655

366
372
378
384
390

101
107
113
119
125

38,516
38,616
38,716
38,816
38,916

38,615
38,715
38,815
38,915
39,015

1,296
1,304
1,312
1,320
1,328

1,031
1,039
1,047
1,055
1,063

766
774
782
790
798

501
509
517
525
533

28,016
28,116
28,216
28,316
28,416

28,115
28,215
28,315
28,415
28,515

596
602
608
614
620

331
337
343
349
355

66
72
78
84
90

0
0
0
0
0

33,516
33,616
33,716
33,816
33,916

33,615
33,715
33,815
33,915
34,015

926
932
938
944
950

661
667
673
679
685

396
402
408
414
420

131
137
143
149
155

39,016
39,116
39,216
39,316
39,416

39,115
39,215
39,315
39,415
39,515

1,336
1,344
1,352
1,360
1,368

1,071
1,079
1,087
1,095
1,103

806
814
822
830
838

541
549
557
565
573

28,516
28,616
28,716
28,816
28,916

28,615
28,715
28,815
28,915
29,015

626
632
638
644
650

361
367
373
379
385

96
102
108
114
120

0
0
0
0
0

34,016
34,116
34,216
34,316
34,416

34,115
34,215
34,315
34,415
34,515

956
962
968
974
980

691
697
703
709
715

426
432
438
444
450

161
167
173
179
185

39,516
39,616
39,716
39,816
39,916

39,615
39,715
39,815
39,915
40,015

1,376
1,384
1,392
1,400
1,408

1,111
1,119
1,127
1,135
1,143

846
854
862
870
878

581
589
597
605
613

29,016
29,116
29,216
29,316
29,416

29,115
29,215
29,315
29,415
29,515

656
662
668
674
680

391
397
403
409
415

126
132
138
144
150

0
0
0
0
0

34,516
34,616
34,716
34,816
34,916

34,615
986
34,715
992
34,815
998
34,915 1,004
35,015 1,010

721
727
733
739
745

456
462
468
474
480

191
197
203
209
215

40,016
40,116
40,216
40,316
40,416

40,115
40,215
40,315
40,415
40,515

1,416
1,424
1,432
1,440
1,448

1,151
1,159
1,167
1,175
1,183

886
894
902
910
918

621
629
637
645
653

29,516
29,616
29,716
29,816
29,916

29,615
29,715
29,815
29,915
30,015

686
692
698
704
710

421
427
433
439
445

156
162
168
174
180

0
0
0
0
0

35,016
35,116
35,216
35,316
35,416

35,115
35,215
35,315
35,415
35,515

1,016
1,024
1,032
1,040
1,048

751
759
767
775
783

486
494
502
510
518

221
229
237
245
253

40,516
40,616
40,716
40,816
40,916

40,615
40,715
40,815
40,915
41,015

1,456
1,464
1,472
1,480
1,488

1,191
1,199
1,207
1,215
1,223

926
934
942
950
958

661
669
677
685
693

30,016
30,116
30,216
30,316
30,416

30,115
30,215
30,315
30,415
30,515

716
722
728
734
740

451
457
463
469
475

186
192
198
204
210

0
0
0
0
0

35,516
35,616
35,716
35,816
35,916

35,615
35,715
35,815
35,915
36,015

1,056
1,064
1,072
1,080
1,088

791
799
807
815
823

526
534
542
550
558

261
269
277
285
293

41,016
41,116
41,216
41,316
41,416

41,115
41,215
41,315
41,415
41,515

1,496
1,504
1,512
1,520
1,528

1,231
1,239
1,247
1,255
1,263

966
974
982
990
998

701
709
717
725
733

30,516
30,616
30,716
30,816
30,916

30,615
30,715
30,815
30,915
31,015

746
752
758
764
770

481
487
493
499
505

216
222
228
234
240

0
0
0
0
0

36,016
36,116
36,216
36,316
36,416

36,115
36,215
36,315
36,415
36,515

1,096
1,104
1,112
1,120
1,128

831
839
847
855
863

566
574
582
590
598

301
309
317
325
333

41,516
41,616
41,716
41,816
41,916

41,615
41,715
41,815
41,915
42,015

1,536
1,544
1,552
1,560
1,568

1,271
1,279
1,287
1,295
1,303

1,006
1,014
1,022
1,030
1,038

741
749
757
765
773

31,016
31,116
31,216
31,316
31,416

31,115
31,215
31,315
31,415
31,515

776
782
788
794
800

511
517
523
529
535

246
252
258
264
270

0
0
0
0
5

36,516
36,616
36,716
36,816
36,916

36,615
36,715
36,815
36,915
37,015

1,136
1,144
1,152
1,160
1,168

871
879
887
895
903

606
614
622
630
638

341
349
357
365
373

42,016
42,116
42,216
42,316
42,416

42,115
42,215
42,315
42,415
42,515

1,576
1,584
1,592
1,600
1,608

1,311
1,319
1,327
1,335
1,343

1,046
1,054
1,062
1,070
1,078

781
789
797
805
813

31,516
31,616
31,716
31,816
31,916

31,615
31,715
31,815
31,915
32,015

806
812
818
824
830

541
547
553
559
565

276
282
288
294
300

11
17
23
29
35

37,016
37,116
37,216
37,316
37,416

37,115
37,215
37,315
37,415
37,515

1,176
1,184
1,192
1,200
1,208

911
919
927
935
943

646
654
662
670
678

381
389
397
405
413

42,516
42,616
42,716
42,816
42,916

42,615
42,715
42,815
42,915
43,015

1,616
1,624
1,632
1,640
1,648

1,351
1,359
1,367
1,375
1,383

1,086
1,094
1,102
1,110
1,118

821
829
837
845
853

32,016
32,116
32,216
32,316
32,416

32,115
32,215
32,315
32,415
32,515

836
842
848
854
860

571
577
583
589
595

306
312
318
324
330

41
47
53
59
65

37,516
37,616
37,716
37,816
37,916

37,615
37,715
37,815
37,915
38,015

1,216
1,224
1,232
1,240
1,248

951
959
967
975
983

686
694
702
710
718

421
429
437
445
453

43,016
43,116
43,216
43,316
43,416

43,115
43,215
43,315
43,415
43,515

1,656
1,664
1,672
1,680
1,688

1,391
1,399
1,407
1,415
1,423

1,126
1,134
1,142
1,150
1,158

861
869
877
885
893

Page 18 Form 540 2EZ Tax Booklet 2004

Single

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

43,516
43,616
43,716
43,816
43,916

43,615
43,715
43,815
43,915
44,015

1,696
1,706
1,715
1,724
1,734

1,431
1,441
1,450
1,459
1,469

1,166
1,176
1,185
1,194
1,204

901
911
920
929
939

49,016
49,116
49,216
49,316
49,416

49,115
49,215
49,315
49,415
49,515

2,208
2,217
2,226
2,236
2,245

1,943
1,952
1,961
1,971
1,980

1,678
1,687
1,696
1,706
1,715

1,413
1,422
1,431
1,441
1,450

54,516
54,616
54,716
54,816
54,916

54,615
54,715
54,815
54,915
55,015

2,719
2,729
2,738
2,747
2,757

2,454
2,464
2,473
2,482
2,492

2,189
2,199
2,208
2,217
2,227

1,924
1,934
1,943
1,952
1,962

44,016
44,116
44,216
44,316
44,416

44,115
44,215
44,315
44,415
44,515

1,743
1,752
1,761
1,771
1,780

1,478
1,487
1,496
1,506
1,515

1,213
1,222
1,231
1,241
1,250

948
957
966
976
985

49,516
49,616
49,716
49,816
49,916

49,615
49,715
49,815
49,915
50,015

2,254
2,264
2,273
2,282
2,292

1,989
1,999
2,008
2,017
2,027

1,724
1,734
1,743
1,752
1,762

1,459
1,469
1,478
1,487
1,497

55,016
55,116
55,216
55,316
55,416

55,115
55,215
55,315
55,415
55,515

2,766
2,775
2,784
2,794
2,803

2,501
2,510
2,519
2,529
2,538

2,236
2,245
2,254
2,264
2,273

1,971
1,980
1,989
1,999
2,008

44,516
44,616
44,716
44,816
44,916

44,615
44,715
44,815
44,915
45,015

1,789
1,799
1,808
1,817
1,827

1,524
1,534
1,543
1,552
1,562

1,259
1,269
1,278
1,287
1,297

994
1,004
1,013
1,022
1,032

50,016
50,116
50,216
50,316
50,416

50,115
50,215
50,315
50,415
50,515

2,301
2,310
2,319
2,329
2,338

2,036
2,045
2,054
2,064
2,073

1,771
1,780
1,789
1,799
1,808

1,506
1,515
1,524
1,534
1,543

55,516
55,616
55,716
55,816
55,916

55,615
55,715
55,815
55,915
56,015

2,812
2,822
2,831
2,840
2,850

2,547
2,557
2,566
2,575
2,585

2,282
2,292
2,301
2,310
2,320

2,017
2,027
2,036
2,045
2,055

45,016
45,116
45,216
45,316
45,416

45,115
45,215
45,315
45,415
45,515

1,836
1,845
1,854
1,864
1,873

1,571
1,580
1,589
1,599
1,608

1,306
1,315
1,324
1,334
1,343

1,041
1,050
1,059
1,069
1,078

50,516
50,616
50,716
50,816
50,916

50,615
50,715
50,815
50,915
51,015

2,347
2,357
2,366
2,375
2,385

2,082
2,092
2,101
2,110
2,120

1,817
1,827
1,836
1,845
1,855

1,552
1,562
1,571
1,580
1,590

56,016
56,116
56,216
56,316
56,416

56,115
56,215
56,315
56,415
56,515

2,859
2,868
2,877
2,887
2,896

2,594
2,603
2,612
2,622
2,631

2,329
2,338
2,347
2,357
2,366

2,064
2,073
2,082
2,092
2,101

45,516
45,616
45,716
45,816
45,916

45,615
45,715
45,815
45,915
46,015

1,882
1,892
1,901
1,910
1,920

1,617
1,627
1,636
1,645
1,655

1,352
1,362
1,371
1,380
1,390

1,087
1,097
1,106
1,115
1,125

51,016
51,116
51,216
51,316
51,416

51,115
51,215
51,315
51,415
51,515

2,394
2,403
2,412
2,422
2,431

2,129
2,138
2,147
2,157
2,166

1,864
1,873
1,882
1,892
1,901

1,599
1,608
1,617
1,627
1,636

56,516
56,616
56,716
56,816
56,916

56,615
56,715
56,815
56,915
57,015

2,905
2,915
2,924
2,933
2,943

2,640
2,650
2,659
2,668
2,678

2,375
2,385
2,394
2,403
2,413

2,110
2,120
2,129
2,138
2,148

46,016
46,116
46,216
46,316
46,416

46,115
46,215
46,315
46,415
46,515

1,929
1,938
1,947
1,957
1,966

1,664
1,673
1,682
1,692
1,701

1,399
1,408
1,417
1,427
1,436

1,134
1,143
1,152
1,162
1,171

51,516
51,616
51,716
51,816
51,916

51,615
51,715
51,815
51,915
52,015

2,440
2,450
2,459
2,468
2,478

2,175
2,185
2,194
2,203
2,213

1,910
1,920
1,929
1,938
1,948

1,645
1,655
1,664
1,673
1,683

57,016
57,116
57,216
57,316
57,416

57,115
57,215
57,315
57,415
57,515

2,952
2,961
2,970
2,980
2,989

2,687
2,696
2,705
2,715
2,724

2,422
2,431
2,440
2,450
2,459

2,157
2,166
2,175
2,185
2,194

46,516
46,616
46,716
46,816
46,916

46,615
46,715
46,815
46,915
47,015

1,975
1,985
1,994
2,003
2,013

1,710
1,720
1,729
1,738
1,748

1,445
1,455
1,464
1,473
1,483

1,180
1,190
1,199
1,208
1,218

52,016
52,116
52,216
52,316
52,416

52,115
52,215
52,315
52,415
52,515

2,487
2,496
2,505
2,515
2,524

2,222
2,231
2,240
2,250
2,259

1,957
1,966
1,975
1,985
1,994

1,692
1,701
1,710
1,720
1,729

57,516
57,616
57,716
57,816
57,916

57,615
57,715
57,815
57,915
58,015

2,998
3,008
3,017
3,026
3,036

2,733
2,743
2,752
2,761
2,771

2,468
2,478
2,487
2,496
2,506

2,203
2,213
2,222
2,231
2,241

47,016
47,116
47,216
47,316
47,416

47,115
47,215
47,315
47,415
47,515

2,022
2,031
2,040
2,050
2,059

1,757
1,766
1,775
1,785
1,794

1,492
1,501
1,510
1,520
1,529

1,227
1,236
1,245
1,255
1,264

52,516
52,616
52,716
52,816
52,916

52,615
52,715
52,815
52,915
53,015

2,533
2,543
2,552
2,561
2,571

2,268
2,278
2,287
2,296
2,306

2,003
2,013
2,022
2,031
2,041

1,738
1,748
1,757
1,766
1,776

58,016
58,116
58,216
58,316
58,416

58,115
58,215
58,315
58,415
58,515

3,045
3,054
3,063
3,073
3,082

2,780
2,789
2,798
2,808
2,817

2,515
2,524
2,533
2,543
2,552

2,250
2,259
2,268
2,278
2,287

47,516
47,616
47,716
47,816
47,916

47,615
47,715
47,815
47,915
48,015

2,068
2,078
2,087
2,096
2,106

1,803
1,813
1,822
1,831
1,841

1,538
1,548
1,557
1,566
1,576

1,273
1,283
1,292
1,301
1,311

53,016
53,116
53,216
53,316
53,416

53,115
53,215
53,315
53,415
53,515

2,580
2,589
2,598
2,608
2,617

2,315
2,324
2,333
2,343
2,352

2,050
2,059
2,068
2,078
2,087

1,785
1,794
1,803
1,813
1,822

58,516
58,616
58,716
58,816
58,916

58,615
58,715
58,815
58,915
59,015

3,091
3,101
3,110
3,119
3,129

2,826
2,836
2,845
2,854
2,864

2,561
2,571
2,580
2,589
2,599

2,296
2,306
2,315
2,324
2,334

48,016
48,116
48,216
48,316
48,416

48,115
48,215
48,315
48,415
48,515

2,115
2,124
2,133
2,143
2,152

1,850
1,859
1,868
1,878
1,887

1,585
1,594
1,603
1,613
1,622

1,320
1,329
1,338
1,348
1,357

53,516
53,616
53,716
53,816
53,916

53,615
53,715
53,815
53,915
54,015

2,626
2,636
2,645
2,654
2,664

2,361
2,371
2,380
2,389
2,399

2,096
2,106
2,115
2,124
2,134

1,831
1,841
1,850
1,859
1,869

59,016
59,116
59,216
59,316
59,416

59,115
59,215
59,315
59,415
59,515

3,138
3,147
3,156
3,166
3,175

2,873
2,882
2,891
2,901
2,910

2,608
2,617
2,626
2,636
2,645

2,343
2,352
2,361
2,371
2,380

48,516
48,616
48,716
48,816
48,916

48,615
48,715
48,815
48,915
49,015

2,161
2,171
2,180
2,189
2,199

1,896
1,906
1,915
1,924
1,934

1,631
1,641
1,650
1,659
1,669

1,366
1,376
1,385
1,394
1,404

54,016
54,116
54,216
54,316
54,416

54,115
54,215
54,315
54,415
54,515

2,673
2,682
2,691
2,701
2,710

2,408
2,417
2,426
2,436
2,445

2,143
2,152
2,161
2,171
2,180

1,878
1,887
1,896
1,906
1,915

59,516
59,616
59,716
59,816
59,916

59,615
59,715
59,815
59,915
60,015

3,184
3,194
3,203
3,212
3,222

2,919
2,929
2,938
2,947
2,957

2,654
2,664
2,673
2,682
2,692

2,389
2,399
2,408
2,417
2,427

Form 540 2EZ Tax Booklet 2004

Page 19

Single

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

60,016
60,116
60,216
60,316
60,416

60,115
60,215
60,315
60,415
60,515

3,231
3,240
3,249
3,259
3,268

2,966
2,975
2,984
2,994
3,003

2,701
2,710
2,719
2,729
2,738

2,436
2,445
2,454
2,464
2,473

65,516
65,616
65,716
65,816
65,916

65,615
65,715
65,815
65,915
66,015

3,742
3,752
3,761
3,770
3,780

3,477
3,487
3,496
3,505
3,515

3,212
3,222
3,231
3,240
3,250

2,947
2,957
2,966
2,975
2,985

71,016
71,116
71,216
71,316
71,416

71,115
71,215
71,315
71,415
71,515

4,254
4,263
4,272
4,282
4,291

3,989
3,998
4,007
4,017
4,026

3,724
3,733
3,742
3,752
3,761

3,459
3,468
3,477
3,487
3,496

60,516
60,616
60,716
60,816
60,916

60,615
60,715
60,815
60,915
61,015

3,277
3,287
3,296
3,305
3,315

3,012
3,022
3,031
3,040
3,050

2,747
2,757
2,766
2,775
2,785

2,482
2,492
2,501
2,510
2,520

66,016
66,116
66,216
66,316
66,416

66,115
66,215
66,315
66,415
66,515

3,789
3,798
3,807
3,817
3,826

3,524
3,533
3,542
3,552
3,561

3,259
3,268
3,277
3,287
3,296

2,994
3,003
3,012
3,022
3,031

71,516
71,616
71,716
71,816
71,916

71,615
71,715
71,815
71,915
72,015

4,300
4,310
4,319
4,328
4,338

4,035
4,045
4,054
4,063
4,073

3,770
3,780
3,789
3,798
3,808

3,505
3,515
3,524
3,533
3,543

61,016
61,116
61,216
61,316
61,416

61,115
61,215
61,315
61,415
61,515

3,324
3,333
3,342
3,352
3,361

3,059
3,068
3,077
3,087
3,096

2,794
2,803
2,812
2,822
2,831

2,529
2,538
2,547
2,557
2,566

66,516
66,616
66,716
66,816
66,916

66,615
66,715
66,815
66,915
67,015

3,835
3,845
3,854
3,863
3,873

3,570
3,580
3,589
3,598
3,608

3,305
3,315
3,324
3,333
3,343

3,040
3,050
3,059
3,068
3,078

72,016
72,116
72,216
72,316
72,416

72,115
72,215
72,315
72,415
72,515

4,347
4,356
4,365
4,375
4,384

4,082
4,091
4,100
4,110
4,119

3,817
3,826
3,835
3,845
3,854

3,552
3,561
3,570
3,580
3,589

61,516
61,616
61,716
61,816
61,916

61,615
61,715
61,815
61,915
62,015

3,370
3,380
3,389
3,398
3,408

3,105
3,115
3,124
3,133
3,143

2,840
2,850
2,859
2,868
2,878

2,575
2,585
2,594
2,603
2,613

67,016
67,116
67,216
67,316
67,416

67,115
67,215
67,315
67,415
67,515

3,882
3,891
3,900
3,910
3,919

3,617
3,626
3,635
3,645
3,654

3,352
3,361
3,370
3,380
3,389

3,087
3,096
3,105
3,115
3,124

72,516
72,616
72,716
72,816
72,916

72,615
72,715
72,815
72,915
73,015

4,393
4,403
4,412
4,421
4,431

4,128
4,138
4,147
4,156
4,166

3,863
3,873
3,882
3,891
3,901

3,598
3,608
3,617
3,626
3,636

62,016
62,116
62,216
62,316
62,416

62,115
62,215
62,315
62,415
62,515

3,417
3,426
3,435
3,445
3,454

3,152
3,161
3,170
3,180
3,189

2,887
2,896
2,905
2,915
2,924

2,622
2,631
2,640
2,650
2,659

67,516
67,616
67,716
67,816
67,916

67,615
67,715
67,815
67,915
68,015

3,928
3,938
3,947
3,956
3,966

3,663
3,673
3,682
3,691
3,701

3,398
3,408
3,417
3,426
3,436

3,133
3,143
3,152
3,161
3,171

73,016
73,116
73,216
73,316
73,416

73,115
73,215
73,315
73,415
73,515

4,440
4,449
4,458
4,468
4,477

4,175
4,184
4,193
4,203
4,212

3,910
3,919
3,928
3,938
3,947

3,645
3,654
3,663
3,673
3,682

62,516
62,616
62,716
62,816
62,916

62,615
62,715
62,815
62,915
63,015

3,463
3,473
3,482
3,491
3,501

3,198
3,208
3,217
3,226
3,236

2,933
2,943
2,952
2,961
2,971

2,668
2,678
2,687
2,696
2,706

68,016
68,116
68,216
68,316
68,416

68,115
68,215
68,315
68,415
68,515

3,975
3,984
3,993
4,003
4,012

3,710
3,719
3,728
3,738
3,747

3,445
3,454
3,463
3,473
3,482

3,180
3,189
3,198
3,208
3,217

73,516
73,616
73,716
73,816
73,916

73,615
73,715
73,815
73,915
74,015

4,486
4,496
4,505
4,514
4,524

4,221
4,231
4,240
4,249
4,259

3,956
3,966
3,975
3,984
3,994

3,691
3,701
3,710
3,719
3,729

63,016
63,116
63,216
63,316
63,416

63,115
63,215
63,315
63,415
63,515

3,510
3,519
3,528
3,538
3,547

3,245
3,254
3,263
3,273
3,282

2,980
2,989
2,998
3,008
3,017

2,715
2,724
2,733
2,743
2,752

68,516
68,616
68,716
68,816
68,916

68,615
68,715
68,815
68,915
69,015

4,021
4,031
4,040
4,049
4,059

3,756
3,766
3,775
3,784
3,794

3,491
3,501
3,510
3,519
3,529

3,226
3,236
3,245
3,254
3,264

74,016
74,116
74,216
74,316
74,416

74,115
74,215
74,315
74,415
74,515

4,533
4,542
4,551
4,561
4,570

4,268
4,277
4,286
4,296
4,305

4,003
4,012
4,021
4,031
4,040

3,738
3,747
3,756
3,766
3,775

63,516
63,616
63,716
63,816
63,916

63,615
63,715
63,815
63,915
64,015

3,556
3,566
3,575
3,584
3,594

3,291
3,301
3,310
3,319
3,329

3,026
3,036
3,045
3,054
3,064

2,761
2,771
2,780
2,789
2,799

69,016
69,116
69,216
69,316
69,416

69,115
69,215
69,315
69,415
69,515

4,068
4,077
4,086
4,096
4,105

3,803
3,812
3,821
3,831
3,840

3,538
3,547
3,556
3,566
3,575

3,273
3,282
3,291
3,301
3,310

74,516
74,616
74,716
74,816
74,916

74,615
74,715
74,815
74,915
75,015

4,579
4,589
4,598
4,607
4,617

4,314
4,324
4,333
4,342
4,352

4,049
4,059
4,068
4,077
4,087

3,784
3,794
3,803
3,812
3,822

64,016
64,116
64,216
64,316
64,416

64,115
64,215
64,315
64,415
64,515

3,603
3,612
3,621
3,631
3,640

3,338
3,347
3,356
3,366
3,375

3,073
3,082
3,091
3,101
3,110

2,808
2,817
2,826
2,836
2,845

69,516
69,616
69,716
69,816
69,916

69,615
69,715
69,815
69,915
70,015

4,114
4,124
4,133
4,142
4,152

3,849
3,859
3,868
3,877
3,887

3,584
3,594
3,603
3,612
3,622

3,319
3,329
3,338
3,347
3,357

75,016
75,116
75,216
75,316
75,416

75,115
75,215
75,315
75,415
75,515

4,626
4,635
4,644
4,654
4,663

4,361
4,370
4,379
4,389
4,398

4,096
4,105
4,114
4,124
4,133

3,831
3,840
3,849
3,859
3,868

64,516
64,616
64,716
64,816
64,916

64,615
64,715
64,815
64,915
65,015

3,649
3,659
3,668
3,677
3,687

3,384
3,394
3,403
3,412
3,422

3,119
3,129
3,138
3,147
3,157

2,854
2,864
2,873
2,882
2,892

70,016
70,116
70,216
70,316
70,416

70,115
70,215
70,315
70,415
70,515

4,161
4,170
4,179
4,189
4,198

3,896
3,905
3,914
3,924
3,933

3,631
3,640
3,649
3,659
3,668

3,366
3,375
3,384
3,394
3,403

75,516
75,616
75,716
75,816
75,916

75,615
75,715
75,815
75,915
76,015

4,672
4,682
4,691
4,700
4,710

4,407
4,417
4,426
4,435
4,445

4,142
4,152
4,161
4,170
4,180

3,877
3,887
3,896
3,905
3,915

65,016
65,116
65,216
65,316
65,416

65,115
65,215
65,315
65,415
65,515

3,696
3,705
3,714
3,724
3,733

3,431
3,440
3,449
3,459
3,468

3,166
3,175
3,184
3,194
3,203

2,901
2,910
2,919
2,929
2,938

70,516
70,616
70,716
70,816
70,916

70,615
70,715
70,815
70,915
71,015

4,207
4,217
4,226
4,235
4,245

3,942
3,952
3,961
3,970
3,980

3,677
3,687
3,696
3,705
3,715

3,412
3,422
3,431
3,440
3,450

76,016
76,116
76,216
76,316
76,416

76,115
76,215
76,315
76,415
76,515

4,719
4,728
4,737
4,747
4,756

4,454
4,463
4,472
4,482
4,491

4,189
4,198
4,207
4,217
4,226

3,924
3,933
3,942
3,952
3,961

Page 20 Form 540 2EZ Tax Booklet 2004

For Privacy Act Notice, get form FTB 1131.

FORM

California Resident Income Tax Return 2004
Step 1 

Place
label here
or print
___________

Name
and
Address

Step 1a
SSN or ITIN

Step 2
Filing Status
Fill in only one.

Step 3
Exemptions
Dependent
Exemptions

Your first name

Initial Last name

If joint return, spouse’s first name

Initial Last name

540 2EZ C1 Side 1
P

AC

PMB no.

Apt. no.

Number and street, PO Box, or rural route

A
State

City, town, or post office

Your SSN or ITIN

-

ZIP Code

Spouse’s SSN or ITIN

-

-

-

R

IMPORTANT:

-

RP

Your SSN or ITIN
is required.

Filing Status. Fill in the circle for your filing status. See instructions, page 5.
1
Single
2
Married filing jointly (even if only one spouse had income)
4
Head of household. STOP! See instructions, page 5.
5
Qualifying widow(er) with dependent child. Year spouse died ______ .
6 If another person can claim you (or your spouse, if married) as a dependent on his or her tax return,
even if he or she chooses not to, fill in this circle. See instructions, page 6 . . . . . . . . . . . . . . . . . . . . . . .  6 

7
7 Senior: If you (or if married, your spouse) are 65 or older, enter 1; if both, enter 2 . . . . . . . . . . . . . .
8 Number of dependents. (Do not include yourself or your spouse). . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  8
Name:____________________________ Name:_____________________________ Name:_____________________________

Step 4
Taxable
Income and
Credits

Enclose, but do
not staple, any
payment.

9 Total wages (Form W-2, box 16). See instructions, page 6 . . . . . . . . . . . . . . . 

9

,

.

10a

,

.

10b Total dividend income (Form 1099-DIV, box 1). See instructions, page 6 . . . . . 10b

,

.

10c Total pensions ____________ See instructions, page 7. Taxable amount. . . . . 10c

,

. 

13

,

.

14 Using the 2EZ Table for your filing status, enter the tax for the amount on line 13. . . 14
(If you filled in the circle on line 6, STOP. See instructions, page 6.)

,

.

10a Total interest income (Form 1099-INT, box 1). See instructions, page 6 . . .

11 Unemployment compensation . . . . . . . . . . .

11

,

.

12 U.S. Social security or railroad retirement . .

12

,

.

13 Add line 9, line 10a, line 10b, and line 10c.
Caution: Do not include line 11 and line 12 . . . . . . . . . . . . . . . . . . . . . . . . . .

15 Senior Exemption: See instructions on page 7. If you are 65 and entered 1 in the
box on line 7, enter $85. If you entered 2 in the box on line 7, enter $170 . . . . 15

. 

16

.

17

.

16 Nonrefundable renter’s credit. See instructions, page 7 . . . . . . . . . . . . . . . . .
17 Add line 15 and line 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

18

,

.

19 Total tax withheld (Form W-2, box 17 and/or Form 1099-R, box 10) . . . . . . . .  19

,

.

20 Overpaid tax. If line 19 is more than line 18, subtract line 18 from line 19 . . . .  20

,

.

21 Tax due. If line 19 is less than line 18, subtract line 19 from line 18.
See instructions, page 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

,

.

18 Subtract line 17 from line 14. If zero or less, enter -0- . . . . . . . . . . . . . . . . . .

Step 5
Overpaid
Tax/ Tax Due
Attach a copy of
your Form(s) W-2.

2EZ04103

Your name _____________________________ Your SSN or ITIN: _________________________

Step 5a
22

Use Tax

Step 6 

22

Use tax. This is not a total line. See instructions, page 8 . . . . . . . . . . . . . . .

Voluntary Contributions. See instructions, page 9 . . . . . . . . . . . . . . . . . . . . . . . . . . Code

Contributions

California Seniors Special Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Alzheimer’s Disease/Related Disorders Fund . . . . . . . . . . . . . . . . . . .
California Fund for Senior Citizens . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rare and Endangered Species Preservation Program . . . . . . . . . . . .
State Children’s Trust Fund for the Prevention of Child Abuse . . . . . .
California Breast Cancer Research Fund . . . . . . . . . . . . . . . . . . . . . .
California Firefighters’ Memorial Fund . . . . . . . . . . . . . . . . . . . . . . . . .
Emergency Food Assistance Program Fund . . . . . . . . . . . . . . . . . . . .
California Peace Officer Memorial Foundation Fund . . . . . . . . . . . . .
Asthma and Lung Disease Research Fund . . . . . . . . . . . . . . . . . . . .
California Missions Foundation Fund . . . . . . . . . . . . . . . . . . . . . . . . .
California Military Family Relief Fund . . . . . . . . . . . . . . . . . . . . . . . . .
California Prostate Cancer Research Fund . . . . . . . . . . . . . . . . . . . .

Step 7
Refund or
Amount You
Owe

Amount        

52

00
_______________

53

00
_______________

54

00
_______________

55

00
_______________

56

00
_______________

57

00
_______________

58

00
_______________

59

00
_______________     

60

00
_______________

61

00
_______________

62

00
_______________

63

00
_______________

64

00
_______________

23 Add line 52 through line 64. These are your total contributions . . . . . . . . . . . . . . .  23

,

.

24 REFUND or NO AMOUNT DUE. Subtract line 22 and line 23 from line 20. If line 20
is less than line 22 and line 23, enter the difference on line 25.
See instructions, page 9. Mail to:
FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0002. . . . .  24

,

.

,

.

25 AMOUNT YOU OWE. Add line 21, line 22, and line 23.
See instructions, page 9. Mail to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267-0001 . . . .  25
Or, pay online with FTB’s Web Pay – Go to our Website at www.ftb.ca.gov

Direct
Deposit
(Refund Only)

. 00

,

Get Your Refund Faster with Direct Deposit
Do not attach a voided check or a deposit slip. See instructions, page 12.
Fill in the boxes to have your refund directly deposited. Routing number . . .
Account Type:

Checking 

Savings  

Account number . . . . . . . . . . . . . 
Under penalties of perjury, I declare that, to the best of my knowledge and belief, the information on this return is true, correct, and
complete.
3

Step 8
Your signature

Sign Here
It is unlawful to
forge a spouse’s
signature.
Joint return?
See instructions,
page 9.

Spouse’s signature (if filing jointly, both must sign)

Daytime phone number (optional)

)

(
X

X

Date

Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Firm’s name (or yours if self-employed)

Firm’s address  

Paid Preparer’s SSN/PTIN

FEIN

Please note, do not attach a copy of your federal tax return to Form 540 2EZ.
Side 2 Form 540 2EZ

C1

2004

2EZ04203

THIS PAGE INTENTIONALLY LEFT BLANK

Visit our Website:

www.ftb.ca.gov

Form 540 2EZ Tax Booklet 2004

Page 23

THIS PAGE INTENTIONALLY LEFT BLANK

Visit our Website:

www.ftb.ca.gov

Page 24 Form 540 2EZ Tax Booklet 2004

Single

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

76,516
76,616
76,716
76,816
76,916

76,615
76,715
76,815
76,915
77,015

4,765
4,775
4,784
4,793
4,803

4,500
4,510
4,519
4,528
4,538

4,235
4,245
4,254
4,263
4,273

3,970
3,980
3,989
3,998
4,008

82,016
82,116
82,216
82,316
82,416

82,115
82,215
82,315
82,415
82,515

5,277
5,286
5,295
5,305
5,314

5,012
5,021
5,030
5,040
5,049

4,747
4,756
4,765
4,775
4,784

4,482
4,491
4,500
4,510
4,519

87,516
87,616
87,716
87,816
87,916

87,615
87,715
87,815
87,915
88,015

5,788
5,798
5,807
5,816
5,826

5,523
5,533
5,542
5,551
5,561

5,258
5,268
5,277
5,286
5,296

4,993
5,003
5,012
5,021
5,031

77,016
77,116
77,216
77,316
77,416

77,115
77,215
77,315
77,415
77,515

4,812
4,821
4,830
4,840
4,849

4,547
4,556
4,565
4,575
4,584

4,282
4,291
4,300
4,310
4,319

4,017
4,026
4,035
4,045
4,054

82,516
82,616
82,716
82,816
82,916

82,615
82,715
82,815
82,915
83,015

5,323
5,333
5,342
5,351
5,361

5,058
5,068
5,077
5,086
5,096

4,793
4,803
4,812
4,821
4,831

4,528
4,538
4,547
4,556
4,566

88,016
88,116
88,216
88,316
88,416

88,115
88,215
88,315
88,415
88,515

5,835
5,844
5,853
5,863
5,872

5,570
5,579
5,588
5,598
5,607

5,305
5,314
5,323
5,333
5,342

5,040
5,049
5,058
5,068
5,077

77,516
77,616
77,716
77,816
77,916

77,615
77,715
77,815
77,915
78,015

4,858
4,868
4,877
4,886
4,896

4,593
4,603
4,612
4,621
4,631

4,328
4,338
4,347
4,356
4,366

4,063
4,073
4,082
4,091
4,101

83,016
83,116
83,216
83,316
83,416

83,115
83,215
83,315
83,415
83,515

5,370
5,379
5,388
5,398
5,407

5,105
5,114
5,123
5,133
5,142

4,840
4,849
4,858
4,868
4,877

4,575
4,584
4,593
4,603
4,612

88,516
88,616
88,716
88,816
88,916

88,615
88,715
88,815
88,915
89,015

5,881
5,891
5,900
5,909
5,919

5,616
5,626
5,635
5,644
5,654

5,351
5,361
5,370
5,379
5,389

5,086
5,096
5,105
5,114
5,124

78,016
78,116
78,216
78,316
78,416

78,115
78,215
78,315
78,415
78,515

4,905
4,914
4,923
4,933
4,942

4,640
4,649
4,658
4,668
4,677

4,375
4,384
4,393
4,403
4,412

4,110
4,119
4,128
4,138
4,147

83,516
83,616
83,716
83,816
83,916

83,615
83,715
83,815
83,915
84,015

5,416
5,426
5,435
5,444
5,454

5,151
5,161
5,170
5,179
5,189

4,886
4,896
4,905
4,914
4,924

4,621
4,631
4,640
4,649
4,659

89,016
89,116
89,216
89,316
89,416

89,115
89,215
89,315
89,415
89,515

5,928
5,937
5,946
5,956
5,965

5,663
5,672
5,681
5,691
5,700

5,398
5,407
5,416
5,426
5,435

5,133
5,142
5,151
5,161
5,170

78,516
78,616
78,716
78,816
78,916

78,615
78,715
78,815
78,915
79,015

4,951
4,961
4,970
4,979
4,989

4,686
4,696
4,705
4,714
4,724

4,421
4,431
4,440
4,449
4,459

4,156
4,166
4,175
4,184
4,194

84,016
84,116
84,216
84,316
84,416

84,115
84,215
84,315
84,415
84,515

5,463
5,472
5,481
5,491
5,500

5,198
5,207
5,216
5,226
5,235

4,933
4,942
4,951
4,961
4,970

4,668
4,677
4,686
4,696
4,705

89,516
89,616
89,716
89,816
89,916

89,615
89,715
89,815
89,915
90,015

5,974
5,984
5,993
6,002
6,012

5,709
5,719
5,728
5,737
5,747

5,444
5,454
5,463
5,472
5,482

5,179
5,189
5,198
5,207
5,217

79,016
79,116
79,216
79,316
79,416

79,115
79,215
79,315
79,415
79,515

4,998
5,007
5,016
5,026
5,035

4,733
4,742
4,751
4,761
4,770

4,468
4,477
4,486
4,496
4,505

4,203
4,212
4,221
4,231
4,240

84,516
84,616
84,716
84,816
84,916

84,615
84,715
84,815
84,915
85,015

5,509
5,519
5,528
5,537
5,547

5,244
5,254
5,263
5,272
5,282

4,979
4,989
4,998
5,007
5,017

4,714
4,724
4,733
4,742
4,752

90,016
90,116
90,216
90,316
90,416

90,115
90,215
90,315
90,415
90,515

6,021
6,030
6,039
6,049
6,058

5,756
5,765
5,774
5,784
5,793

5,491
5,500
5,509
5,519
5,528

5,226
5,235
5,244
5,254
5,263

79,516
79,616
79,716
79,816
79,916

79,615
79,715
79,815
79,915
80,015

5,044
5,054
5,063
5,072
5,082

4,779
4,789
4,798
4,807
4,817

4,514
4,524
4,533
4,542
4,552

4,249
4,259
4,268
4,277
4,287

85,016
85,116
85,216
85,316
85,416

85,115
85,215
85,315
85,415
85,515

5,556
5,565
5,574
5,584
5,593

5,291
5,300
5,309
5,319
5,328

5,026
5,035
5,044
5,054
5,063

4,761
4,770
4,779
4,789
4,798

90,516
90,616
90,716
90,816
90,916

90,615
90,715
90,815
90,915
91,015

6,067
6,077
6,086
6,095
6,105

5,802
5,812
5,821
5,830
5,840

5,537
5,547
5,556
5,565
5,575

5,272
5,282
5,291
5,300
5,310

80,016
80,116
80,216
80,316
80,416

80,115
80,215
80,315
80,415
80,515

5,091
5,100
5,109
5,119
5,128

4,826
4,835
4,844
4,854
4,863

4,561
4,570
4,579
4,589
4,598

4,296
4,305
4,314
4,324
4,333

85,516
85,616
85,716
85,816
85,916

85,615
85,715
85,815
85,915
86,015

5,602
5,612
5,621
5,630
5,640

5,337
5,347
5,356
5,365
5,375

5,072
5,082
5,091
5,100
5,110

4,807
4,817
4,826
4,835
4,845

91,016
91,116
91,216
91,316
91,416

91,115
91,215
91,315
91,415
91,515

6,114
6,123
6,132
6,142
6,151

5,849
5,858
5,867
5,877
5,886

5,584
5,593
5,602
5,612
5,621

5,319
5,328
5,337
5,347
5,356

80,516
80,616
80,716
80,816
80,916

80,615
80,715
80,815
80,915
81,015

5,137
5,147
5,156
5,165
5,175

4,872
4,882
4,891
4,900
4,910

4,607
4,617
4,626
4,635
4,645

4,342
4,352
4,361
4,370
4,380

86,016
86,116
86,216
86,316
86,416

86,115
86,215
86,315
86,415
86,515

5,649
5,658
5,667
5,677
5,686

5,384
5,393
5,402
5,412
5,421

5,119
5,128
5,137
5,147
5,156

4,854
4,863
4,872
4,882
4,891

91,516
91,616
91,716
91,816
91,916

91,615
91,715
91,815
91,915
92,015

6,160
6,170
6,179
6,188
6,198

5,895
5,905
5,914
5,923
5,933

5,630
5,640
5,649
5,658
5,668

5,365
5,375
5,384
5,393
5,403

81,016
81,116
81,216
81,316
81,416

81,115
81,215
81,315
81,415
81,515

5,184
5,193
5,202
5,212
5,221

4,919
4,928
4,937
4,947
4,956

4,654
4,663
4,672
4,682
4,691

4,389
4,398
4,407
4,417
4,426

86,516
86,616
86,716
86,816
86,916

86,615
86,715
86,815
86,915
87,015

5,695
5,705
5,714
5,723
5,733

5,430
5,440
5,449
5,458
5,468

5,165
5,175
5,184
5,193
5,203

4,900
4,910
4,919
4,928
4,938

92,016
92,116
92,216
92,316
92,416

92,115
92,215
92,315
92,415
92,515

6,207
6,216
6,225
6,235
6,244

5,942
5,951
5,960
5,970
5,979

5,677
5,686
5,695
5,705
5,714

5,412
5,421
5,430
5,440
5,449

81,516
81,616
81,716
81,816
81,916

81,615
81,715
81,815
81,915
82,015

5,230
5,240
5,249
5,258
5,268

4,965
4,975
4,984
4,993
5,003

4,700
4,710
4,719
4,728
4,738

4,435
4,445
4,454
4,463
4,473

87,016
87,116
87,216
87,316
87,416

87,115
87,215
87,315
87,415
87,515

5,742
5,751
5,760
5,770
5,779

5,477
5,486
5,495
5,505
5,514

5,212
5,221
5,230
5,240
5,249

4,947
4,956
4,965
4,975
4,984

92,516
92,616
92,716
92,816
92,916

92,615
92,715
92,815
92,915
93,015

6,253
6,263
6,272
6,281
6,291

5,988
5,998
6,007
6,016
6,026

5,723
5,733
5,742
5,751
5,761

5,458
5,468
5,477
5,486
5,496

Form 540 2EZ Tax Booklet 2004 Page 25
21

Single

2004 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $3,165 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

93,016
93,116
93,216
93,316
93,416

93,115
93,215
93,315
93,415
93,515

6,300
6,309
6,318
6,328
6,337

6,035
6,044
6,053
6,063
6,072

5,770
5,779
5,788
5,798
5,807

5,505
5,514
5,523
5,533
5,542

95,516
95,616
95,716
95,816
95,916

95,615
95,715
95,815
95,915
96,015

6,532
6,542
6,551
6,560
6,570

6,267
6,277
6,286
6,295
6,305

6,002
6,012
6,021
6,030
6,040

5,737
5,747
5,756
5,765
5,775

98,016
98,116
98,216
98,316
98,416

98,115
98,215
98,315
98,415
98,515

6,765
6,774
6,783
6,793
6,802

6,500
6,509
6,518
6,528
6,537

6,235
6,244
6,253
6,263
6,272

5,970
5,979
5,988
5,998
6,007

93,516
93,616
93,716
93,816
93,916

93,615
93,715
93,815
93,915
94,015

6,346
6,356
6,365
6,374
6,384

6,081
6,091
6,100
6,109
6,119

5,816
5,826
5,835
5,844
5,854

5,551
5,561
5,570
5,579
5,589

96,016
96,116
96,216
96,316
96,416

96,115
96,215
96,315
96,415
96,515

6,579
6,588
6,597
6,607
6,616

6,314
6,323
6,332
6,342
6,351

6,049
6,058
6,067
6,077
6,086

5,784
5,793
5,802
5,812
5,821

98,516
98,616
98,716
98,816
98,916

98,615
98,715
98,815
98,915
99,015

6,811
6,821
6,830
6,839
6,849

6,546
6,556
6,565
6,574
6,584

6,281
6,291
6,300
6,309
6,319

6,016
6,026
6,035
6,044
6,054

94,016
94,116
94,216
94,316
94,416

94,115
94,215
94,315
94,415
94,515

6,393
6,402
6,411
6,421
6,430

6,128
6,137
6,146
6,156
6,165

5,863
5,872
5,881
5,891
5,900

5,598
5,607
5,616
5,626
5,635

96,516
96,616
96,716
96,816
96,916

96,615
96,715
96,815
96,915
97,015

6,625
6,635
6,644
6,653
6,663

6,360
6,370
6,379
6,388
6,398

6,095
6,105
6,114
6,123
6,133

5,830
5,840
5,849
5,858
5,868

99,016
99,116
99,216
99,316
99,416

99,115
99,215
99,315
99,415
99,515

6,858
6,867
6,876
6,886
6,895

6,593 6,328
6,602 6,337
6,611 6,346
6,621 6,356
6,630 6,365

6,063
6,072
6,081
6,091
6,100

94,516
94,616
94,716
94,816
94,916

94,615
94,715
94,815
94,915
95,015

6,439
6,449
6,458
6,467
6,477

6,174
6,184
6,193
6,202
6,212

5,909
5,919
5,928
5,937
5,947

5,644
5,654
5,663
5,672
5,682

97,016
97,116
97,216
97,316
97,416

97,115
97,215
97,315
97,415
97,515

6,672
6,681
6,690
6,700
6,709

6,407
6,416
6,425
6,435
6,444

6,142
6,151
6,160
6,170
6,179

5,877
5,886
5,895
5,905
5,914

99,516 99,615
99,616 99,715
99,716 99,815
99,816 99,915
99,916 100,000

6,904
6,914
6,923
6,932
6,942

6,639 6,374
6,649 6,384
6,658 6,393
6,667 6,402
6,677 6,412

6,109
6,119
6,128
6,137
6,147

95,016
95,116
95,216
95,316
95,416

95,115
95,215
95,315
95,415
95,515

6,486
6,495
6,504
6,514
6,523

6,221
6,230
6,239
6,249
6,258

5,956
5,965
5,974
5,984
5,993

5,691
5,700
5,709
5,719
5,728

97,516
97,616
97,716
97,816
97,916

97,615
97,715
97,815
97,915
98,015

6,718
6,728
6,737
6,746
6,756

6,453
6,463
6,472
6,481
6,491

6,188
6,198
6,207
6,216
6,226

5,923
5,933
5,942
5,951
5,961

Page 22
26 Form 540 2EZ Tax Booklet 2004

OVER $100,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
20,981
21,081
21,181
21,281

20,980
21,080
21,180
21,280
21,380

0
1
3
5
7

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,381
26,481
26,581
26,681
26,781

26,480
26,580
26,680
26,780
26,880

109
111
113
115
117

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

31,981
32,081
32,181
32,281
32,381

32,080
32,180
32,280
32,380
32,480

221
223
225
227
229

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,381
21,481
21,581
21,681
21,781

21,480
21,580
21,680
21,780
21,880

9
11
13
15
17

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,881
26,981
27,081
27,181
27,281

26,980
27,080
27,180
27,280
27,380

119
121
123
125
127

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

32,481
32,581
32,681
32,781
32,881

32,580
32,680
32,780
32,880
32,980

231
233
235
237
239

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,881
21,981
22,081
22,181
22,281

21,980
22,080
22,180
22,280
22,380

19
21
23
25
27

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,381
27,481
27,581
27,681
27,781

27,480
27,580
27,680
27,780
27,880

129
131
133
135
137

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

32,981
33,181
33,281
33,381
33,481

33,080
33,280
33,380
33,480
33,580

241
245
247
249
251

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,381
22,481
22,581
22,681
22,781

22,480
22,580
22,680
22,780
22,880

29
31
33
35
37

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,881
27,981
28,081
28,181
28,281

27,980
28,080
28,180
28,280
28,380

139
141
143
145
147

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

33,581
33,681
33,781
33,881
33,981

33,680
33,780
33,880
33,980
34,080

253
255
257
259
261

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,881
22,981
23,081
23,181
23,281

22,980
23,080
23,180
23,280
23,380

39
41
43
45
47

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,381
28,481
28,581
28,681
28,781

28,480
28,580
28,680
28,780
28,880

149
151
153
155
157

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

34,081
34,181
34,281
34,381
34,481

34,180
34,280
34,380
34,480
34,580

263
265
267
269
271

0
0
2
4
6

0
0
0
0
0

0
0
0
0
0

23,381
23,481
23,581
23,681
23,781

23,480
23,580
23,680
23,780
23,880

49
51
53
55
57

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,881
28,981
29,081
29,181
29,281

28,980
29,080
29,180
29,280
29,380

159
161
163
165
167

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

34,581
34,681
34,781
34,881
34,981

34,680
34,780
34,880
34,980
35,080

273
275
277
279
281

8
10
12
14
16

0
0
0
0
0

0
0
0
0
0

23,881
23,981
24,081
24,181
24,281

23,980
24,080
24,180
24,280
24,380

59
61
63
65
67

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,381
29,481
29,581
29,681
29,781

29,480
29,580
29,680
29,780
29,880

169
171
173
175
177

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

35,081
35,181
35,281
35,381
35,481

35,180
35,280
35,380
35,480
35,580

283
285
287
289
292

18
20
22
24
27

0
0
0
0
0

0
0
0
0
0

24,381
24,481
24,581
24,681
24,781

24,480
24,580
24,680
24,780
24,880

69
71
73
75
77

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,881
29,981
30,181
30,281
30,381

29,980
30,080
30,280
30,380
30,480

179
181
185
187
189

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

35,581
35,681
35,781
35,881
35,981

35,680
35,780
35,880
35,980
36,080

296
300
304
308
312

31
35
39
43
47

0
0
0
0
0

0
0
0
0
0

24,881
24,981
25,081
25,181
25,281

24,980
25,080
25,180
25,280
25,380

79
81
83
85
87

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,481
30,581
30,681
30,781
30,881

30,580
30,680
30,780
30,880
30,980

191
193
195
197
199

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

36,081
36,181
36,281
36,381
36,481

36,180
36,280
36,380
36,480
36,580

316
320
324
328
332

51
55
59
63
67

0
0
0
0
0

0
0
0
0
0

25,381
25,481
25,581
25,681
25,781

25,480
25,580
25,680
25,780
25,880

89
91
93
95
97

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,981
31,081
31,181
31,281
31,381

31,080
31,180
31,280
31,380
31,480

201
203
205
207
209

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

36,581
36,681
36,781
36,881
36,981

36,680
36,780
36,880
36,980
37,080

336
340
344
348
352

71
75
79
83
87

0
0
0
0
0

0
0
0
0
0

25,881
25,981
26,081
26,181
26,281

25,980
26,080
26,180
26,280
26,380

99
101
103
105
107

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

31,481
31,581
31,681
31,781
31,881

31,580
31,680
31,780
31,880
31,980

211
213
215
217
219

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

37,081
37,181
37,281
37,381
37,481

37,180
37,280
37,380
37,480
37,580

356
360
364
368
372

91
95
99
103
107

0
0
0
0
0

0
0
0
0
0

Form 540 2EZ Tax Booklet 2004

Page 27

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

37,581
37,681
37,781
37,881
37,981

37,680
37,780
37,880
37,980
38,080

376
380
384
388
392

111
115
119
123
127

0
0
0
0
0

0
0
0
0
0

43,081
43,181
43,281
43,381
43,481

43,180
43,280
43,380
43,480
43,580

596
600
604
608
612

331
335
339
343
347

66
70
74
78
82

0
0
0
0
0

48,581
48,681
48,781
48,881
48,981

48,680
48,780
48,880
48,980
49,080

816
820
824
828
832

551
555
559
563
567

286
290
294
298
302

21
25
29
33
37

38,081
38,181
38,281
38,381
38,481

38,180
38,280
38,380
38,480
38,580

396
400
404
408
412

131
135
139
143
147

0
0
0
0
0

0
0
0
0
0

43,581
43,681
43,781
43,881
43,981

43,680
43,780
43,880
43,980
44,080

616
620
624
628
632

351
355
359
363
367

86
90
94
98
102

0
0
0
0
0

49,081
49,181
49,281
49,381
49,481

49,180
49,280
49,380
49,480
49,580

836
840
844
848
852

571
575
579
583
587

306
310
314
318
322

41
45
49
53
57

38,581
38,681
38,781
38,881
38,981

38,680
38,780
38,880
38,980
39,080

416
420
424
428
432

151
155
159
163
167

0
0
0
0
0

0
0
0
0
0

44,081
44,181
44,281
44,381
44,481

44,180
44,280
44,380
44,480
44,580

636
640
644
648
652

371
375
379
383
387

106
110
114
118
122

0
0
0
0
0

49,581
49,681
49,781
49,881
49,981

49,680
49,780
49,880
49,980
50,080

856
860
864
868
872

591
595
599
603
607

326
330
334
338
342

61
65
69
73
77

39,081
39,181
39,281
39,381
39,481

39,180
39,280
39,380
39,480
39,580

436
440
444
448
452

171
175
179
183
187

0
0
0
0
0

0
0
0
0
0

44,581
44,681
44,781
44,881
44,981

44,680
44,780
44,880
44,980
45,080

656
660
664
668
672

391
395
399
403
407

126
130
134
138
142

0
0
0
0
0

50,081
50,181
50,281
50,381
50,481

50,180
50,280
50,380
50,480
50,580

876
880
884
888
892

611
615
619
623
627

346
350
354
358
362

81
85
89
93
97

39,581
39,681
39,781
39,881
39,981

39,680
39,780
39,880
39,980
40,080

456
460
464
468
472

191
195
199
203
207

0
0
0
0
0

0
0
0
0
0

45,081
45,181
45,281
45,381
45,481

45,180
45,280
45,380
45,480
45,580

676
680
684
688
692

411
415
419
423
427

146
150
154
158
162

0
0
0
0
0

50,581
50,681
50,781
50,881
50,981

50,680
50,780
50,880
50,980
51,080

896
900
904
908
912

631
635
639
643
647

366
370
374
378
382

101
105
109
113
117

40,081
40,181
40,281
40,381
40,481

40,180
40,280
40,380
40,480
40,580

476
480
484
488
492

211
215
219
223
227

0
0
0
0
0

0
0
0
0
0

45,581
45,681
45,781
45,881
45,981

45,680
45,780
45,880
45,980
46,080

696
700
704
708
712

431
435
439
443
447

166
170
174
178
182

0
0
0
0
0

51,081
51,181
51,281
51,381
51,481

51,180
51,280
51,380
51,480
51,580

916
920
924
928
932

651
655
659
663
667

386
390
394
398
402

121
125
129
133
137

40,581
40,681
40,781
40,881
40,981

40,680
40,780
40,880
40,980
41,080

496
500
504
508
512

231
235
239
243
247

0
0
0
0
0

0
0
0
0
0

46,081
46,181
46,281
46,381
46,481

46,180
46,280
46,380
46,480
46,580

716
720
724
728
732

451
455
459
463
467

186
190
194
198
202

0
0
0
0
0

51,581
51,681
51,781
51,881
51,981

51,680
51,780
51,880
51,980
52,080

936
940
944
948
952

671
675
679
683
687

406
410
414
418
422

141
145
149
153
157

41,081
41,181
41,281
41,381
41,481

41,180
41,280
41,380
41,480
41,580

516
520
524
528
532

251
255
259
263
267

0
0
0
0
2

0
0
0
0
0

46,581
46,681
46,781
46,881
46,981

46,680
46,780
46,880
46,980
47,080

736
740
744
748
752

471
475
479
483
487

206
210
214
218
222

0
0
0
0
0

52,081
52,181
52,281
52,381
52,481

52,180
52,280
52,380
52,480
52,580

956
960
964
970
976

691
695
699
705
711

426
430
434
440
446

161
165
169
175
181

41,581
41,681
41,781
41,881
41,981

41,680
41,780
41,880
41,980
42,080

536
540
544
548
552

271
275
279
283
287

6
10
14
18
22

0
0
0
0
0

47,081
47,181
47,281
47,381
47,481

47,180
47,280
47,380
47,480
47,580

756
760
764
768
772

491
495
499
503
507

226
230
234
238
242

0
0
0
0
0

52,581
52,681
52,781
52,881
52,981

52,680
982
52,780
988
52,880
994
52,980 1,000
53,080 1,006

717
723
729
735
741

452
458
464
470
476

187
193
199
205
211

42,081
42,181
42,281
42,381
42,481

42,180
42,280
42,380
42,480
42,580

556
560
564
568
572

291
295
299
303
307

26
30
34
38
42

0
0
0
0
0

47,581
47,681
47,781
47,881
47,981

47,680
47,780
47,880
47,980
48,080

776
780
784
788
792

511
515
519
523
527

246
250
254
258
262

0
0
0
0
0

53,081
53,181
53,281
53,381
53,481

53,180
53,280
53,380
53,480
53,580

1,012
1,018
1,024
1,030
1,036

747
753
759
765
771

482
488
494
500
506

217
223
229
235
241

42,581
42,681
42,781
42,881
42,981

42,680
42,780
42,880
42,980
43,080

576
580
584
588
592

311
315
319
323
327

46
50
54
58
62

0
0
0
0
0

48,081
48,181
48,281
48,381
48,481

48,180
48,280
48,380
48,480
48,580

796
800
804
808
812

531
535
539
543
547

266
270
274
278
282

1
5
9
13
17

53,581
53,681
53,781
53,881
53,981

53,680
53,780
53,880
53,980
54,080

1,042
1,048
1,054
1,060
1,066

777
783
789
795
801

512
518
524
530
536

247
253
259
265
271

Page 28 Form 540 2EZ Tax Booklet 2004

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

54,081
54,181
54,281
54,381
54,481

54,180
54,280
54,380
54,480
54,580

1,072
1,078
1,084
1,090
1,096

807
813
819
825
831

542
548
554
560
566

277
283
289
295
301

59,581
59,681
59,781
59,881
59,981

59,680
59,780
59,880
59,980
60,080

1,402
1,408
1,414
1,420
1,426

1,137
1,143
1,149
1,155
1,161

872
878
884
890
896

607
613
619
625
631

65,081
65,181
65,281
65,381
65,481

65,180
65,280
65,380
65,480
65,580

1,732
1,738
1,744
1,750
1,756

1,467
1,473
1,479
1,485
1,491

1,202
1,208
1,214
1,220
1,226

937
943
949
955
961

54,581
54,681
54,781
54,881
54,981

54,680
54,780
54,880
54,980
55,080

1,102
1,108
1,114
1,120
1,126

837
843
849
855
861

572
578
584
590
596

307
313
319
325
331

60,081
60,181
60,281
60,381
60,481

60,180
60,280
60,380
60,480
60,580

1,432
1,438
1,444
1,450
1,456

1,167
1,173
1,179
1,185
1,191

902
908
914
920
926

637
643
649
655
661

65,581
65,681
65,781
65,881
65,981

65,680
65,780
65,880
65,980
66,080

1,762
1,768
1,774
1,780
1,786

1,497
1,503
1,509
1,515
1,521

1,232
1,238
1,244
1,250
1,256

967
973
979
985
991

55,081
55,181
55,281
55,381
55,481

55,180
55,280
55,380
55,480
55,580

1,132
1,138
1,144
1,150
1,156

867
873
879
885
891

602
608
614
620
626

337
343
349
355
361

60,581
60,681
60,781
60,881
60,981

60,680
60,780
60,880
60,980
61,080

1,462
1,468
1,474
1,480
1,486

1,197
1,203
1,209
1,215
1,221

932
938
944
950
956

667
673
679
685
691

66,081
66,181
66,281
66,381
66,481

66,180
66,280
66,380
66,480
66,580

1,792
1,798
1,804
1,810
1,816

1,527
1,533
1,539
1,545
1,551

1,262
1,268
1,274
1,280
1,286

997
1,003
1,009
1,015
1,021

55,581
55,681
55,781
55,881
55,981

55,680
55,780
55,880
55,980
56,080

1,162
1,168
1,174
1,180
1,186

897
903
909
915
921

632
638
644
650
656

367
373
379
385
391

61,081
61,181
61,281
61,381
61,481

61,180
61,280
61,380
61,480
61,580

1,492
1,498
1,504
1,510
1,516

1,227
1,233
1,239
1,245
1,251

962
968
974
980
986

697
703
709
715
721

66,581
66,681
66,781
66,881
66,981

66,680
66,780
66,880
66,980
67,080

1,822
1,828
1,834
1,840
1,846

1,557
1,563
1,569
1,575
1,581

1,292
1,298
1,304
1,310
1,316

1,027
1,033
1,039
1,045
1,051

56,081
56,181
56,281
56,381
56,481

56,180
56,280
56,380
56,480
56,580

1,192
1,198
1,204
1,210
1,216

927
933
939
945
951

662
668
674
680
686

397
403
409
415
421

61,581
61,681
61,781
61,881
61,981

61,680
61,780
61,880
61,980
62,080

1,522
1,528
1,534
1,540
1,546

1,257
1,263
1,269
1,275
1,281

992
998
1,004
1,010
1,016

727
733
739
745
751

67,081
67,181
67,281
67,381
67,481

67,180
67,280
67,380
67,480
67,580

1,852
1,858
1,864
1,870
1,876

1,587
1,593
1,599
1,605
1,611

1,322
1,328
1,334
1,340
1,346

1,057
1,063
1,069
1,075
1,081

56,581
56,681
56,781
56,881
56,981

56,680
56,780
56,880
56,980
57,080

1,222
1,228
1,234
1,240
1,246

957
963
969
975
981

692
698
704
710
716

427
433
439
445
451

62,081
62,181
62,281
62,381
62,481

62,180
62,280
62,380
62,480
62,580

1,552
1,558
1,564
1,570
1,576

1,287
1,293
1,299
1,305
1,311

1,022
1,028
1,034
1,040
1,046

757
763
769
775
781

67,581
67,681
67,781
67,881
67,981

67,680
67,780
67,880
67,980
68,080

1,882
1,888
1,894
1,900
1,906

1,617
1,623
1,629
1,635
1,641

1,352
1,358
1,364
1,370
1,376

1,087
1,093
1,099
1,105
1,111

57,081
57,181
57,281
57,381
57,481

57,180
57,280
57,380
57,480
57,580

1,252
987
1,258
993
1,264
999
1,270 1,005
1,276 1,011

722
728
734
740
746

457
463
469
475
481

62,581
62,681
62,781
62,881
62,981

62,680
62,780
62,880
62,980
63,080

1,582
1,588
1,594
1,600
1,606

1,317
1,323
1,329
1,335
1,341

1,052
1,058
1,064
1,070
1,076

787
793
799
805
811

68,081
68,181
68,281
68,381
68,481

68,180
68,280
68,380
68,480
68,580

1,912
1,918
1,924
1,930
1,936

1,647
1,653
1,659
1,665
1,671

1,382
1,388
1,394
1,400
1,406

1,117
1,123
1,129
1,135
1,141

57,581
57,681
57,781
57,881
57,981

57,680
57,780
57,880
57,980
58,080

1,282
1,288
1,294
1,300
1,306

1,017
1,023
1,029
1,035
1,041

752
758
764
770
776

487
493
499
505
511

63,081
63,181
63,281
63,381
63,481

63,180
63,280
63,380
63,480
63,580

1,612
1,618
1,624
1,630
1,636

1,347
1,353
1,359
1,365
1,371

1,082
1,088
1,094
1,100
1,106

817
823
829
835
841

68,581
68,681
68,781
68,881
68,981

68,680
68,780
68,880
68,980
69,080

1,942
1,948
1,954
1,960
1,966

1,677
1,683
1,689
1,695
1,701

1,412
1,418
1,424
1,430
1,436

1,147
1,153
1,159
1,165
1,171

58,081
58,181
58,281
58,381
58,481

58,180
58,280
58,380
58,480
58,580

1,312
1,318
1,324
1,330
1,336

1,047
1,053
1,059
1,065
1,071

782
788
794
800
806

517
523
529
535
541

63,581
63,681
63,781
63,881
63,981

63,680
63,780
63,880
63,980
64,080

1,642
1,648
1,654
1,660
1,666

1,377
1,383
1,389
1,395
1,401

1,112
1,118
1,124
1,130
1,136

847
853
859
865
871

69,081
69,181
69,281
69,381
69,481

69,180
69,280
69,380
69,480
69,580

1,972
1,978
1,984
1,990
1,996

1,707
1,713
1,719
1,725
1,731

1,442
1,448
1,454
1,460
1,466

1,177
1,183
1,189
1,195
1,201

58,581
58,681
58,781
58,881
58,981

58,680
58,780
58,880
58,980
59,080

1,342
1,348
1,354
1,360
1,366

1,077
1,083
1,089
1,095
1,101

812
818
824
830
836

547
553
559
565
571

64,081
64,181
64,281
64,381
64,481

64,180
64,280
64,380
64,480
64,580

1,672
1,678
1,684
1,690
1,696

1,407
1,413
1,419
1,425
1,431

1,142
1,148
1,154
1,160
1,166

877
883
889
895
901

69,581
69,681
69,781
69,881
69,981

69,680
69,780
69,880
69,980
70,080

2,002
2,008
2,014
2,020
2,026

1,737
1,743
1,749
1,755
1,761

1,472
1,478
1,484
1,490
1,496

1,207
1,213
1,219
1,225
1,231

59,081
59,181
59,281
59,381
59,481

59,180
59,280
59,380
59,480
59,580

1,372
1,378
1,384
1,390
1,396

1,107
1,113
1,119
1,125
1,131

842
848
854
860
866

577
583
589
595
601

64,581
64,681
64,781
64,881
64,981

64,680
64,780
64,880
64,980
65,080

1,702
1,708
1,714
1,720
1,726

1,437
1,443
1,449
1,455
1,461

1,172
1,178
1,184
1,190
1,196

907
913
919
925
931

70,081
70,181
70,281
70,381
70,481

70,180
70,280
70,380
70,480
70,580

2,032
2,039
2,047
2,055
2,063

1,767
1,774
1,782
1,790
1,798

1,502
1,509
1,517
1,525
1,533

1,237
1,244
1,252
1,260
1,268

Form 540 2EZ Tax Booklet 2004

Page 29

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

70,581
70,681
70,781
70,881
70,981

70,680
70,780
70,880
70,980
71,080

2,071
2,079
2,087
2,095
2,103

1,806
1,814
1,822
1,830
1,838

1,541
1,549
1,557
1,565
1,573

1,276
1,284
1,292
1,300
1,308

76,081
76,181
76,281
76,381
76,481

76,180
76,280
76,380
76,480
76,580

2,511
2,519
2,527
2,535
2,543

2,246
2,254
2,262
2,270
2,278

1,981
1,989
1,997
2,005
2,013

1,716
1,724
1,732
1,740
1,748

81,581
81,681
81,781
81,881
81,981

81,680
81,780
81,880
81,980
82,080

2,951
2,959
2,967
2,975
2,983

2,686
2,694
2,702
2,710
2,718

2,421
2,429
2,437
2,445
2,453

2,156
2,164
2,172
2,180
2,188

71,081
71,181
71,281
71,381
71,481

71,180
71,280
71,380
71,480
71,580

2,111
2,119
2,127
2,135
2,143

1,846
1,854
1,862
1,870
1,878

1,581
1,589
1,597
1,605
1,613

1,316
1,324
1,332
1,340
1,348

76,581
76,681
76,781
76,881
76,981

76,680
76,780
76,880
76,980
77,080

2,551
2,559
2,567
2,575
2,583

2,286
2,294
2,302
2,310
2,318

2,021
2,029
2,037
2,045
2,053

1,756
1,764
1,772
1,780
1,788

82,081
82,181
82,281
82,381
82,481

82,180
82,280
82,380
82,480
82,580

2,991
2,999
3,007
3,015
3,023

2,726
2,734
2,742
2,750
2,758

2,461
2,469
2,477
2,485
2,493

2,196
2,204
2,212
2,220
2,228

71,581
71,681
71,781
71,881
71,981

71,680
71,780
71,880
71,980
72,080

2,151
2,159
2,167
2,175
2,183

1,886
1,894
1,902
1,910
1,918

1,621
1,629
1,637
1,645
1,653

1,356
1,364
1,372
1,380
1,388

77,081
77,181
77,281
77,381
77,481

77,180
77,280
77,380
77,480
77,580

2,591
2,599
2,607
2,615
2,623

2,326
2,334
2,342
2,350
2,358

2,061
2,069
2,077
2,085
2,093

1,796
1,804
1,812
1,820
1,828

82,581
82,681
82,781
82,881
82,981

82,680
82,780
82,880
82,980
83,080

3,031
3,039
3,047
3,055
3,063

2,766
2,774
2,782
2,790
2,798

2,501
2,509
2,517
2,525
2,533

2,236
2,244
2,252
2,260
2,268

72,081
72,181
72,281
72,381
72,481

72,180
72,280
72,380
72,480
72,580

2,191
2,199
2,207
2,215
2,223

1,926
1,934
1,942
1,950
1,958

1,661
1,669
1,677
1,685
1,693

1,396
1,404
1,412
1,420
1,428

77,581
77,681
77,781
77,881
77,981

77,680
77,780
77,880
77,980
78,080

2,631
2,639
2,647
2,655
2,663

2,366 2,101
2,374 2,109
2,382 2,117
2,390 2,125
2,398 2,133

1,836
1,844
1,852
1,860
1,868

83,081
83,181
83,281
83,381
83,481

83,180
83,280
83,380
83,480
83,580

3,071
3,079
3,087
3,095
3,103

2,806
2,814
2,822
2,830
2,838

2,541
2,549
2,557
2,565
2,573

2,276
2,284
2,292
2,300
2,308

72,581
72,681
72,781
72,881
72,981

72,680
72,780
72,880
72,980
73,080

2,231
2,239
2,247
2,255
2,263

1,966
1,974
1,982
1,990
1,998

1,701
1,709
1,717
1,725
1,733

1,436
1,444
1,452
1,460
1,468

78,081
78,181
78,281
78,381
78,481

78,180
78,280
78,380
78,480
78,580

2,671
2,679
2,687
2,695
2,703

2,406
2,414
2,422
2,430
2,438

2,141
2,149
2,157
2,165
2,173

1,876
1,884
1,892
1,900
1,908

83,581
83,681
83,781
83,881
83,981

83,680
83,780
83,880
83,980
84,080

3,111
3,119
3,127
3,135
3,143

2,846
2,854
2,862
2,870
2,878

2,581
2,589
2,597
2,605
2,613

2,316
2,324
2,332
2,340
2,348

73,081
73,181
73,281
73,381
73,481

73,180
73,280
73,380
73,480
73,580

2,271
2,279
2,287
2,295
2,303

2,006
2,014
2,022
2,030
2,038

1,741
1,749
1,757
1,765
1,773

1,476
1,484
1,492
1,500
1,508

78,581
78,681
78,781
78,881
78,981

78,680
78,780
78,880
78,980
79,080

2,711
2,719
2,727
2,735
2,743

2,446
2,454
2,462
2,470
2,478

2,181
2,189
2,197
2,205
2,213

1,916
1,924
1,932
1,940
1,948

84,081
84,181
84,281
84,381
84,481

84,180
84,280
84,380
84,480
84,580

3,151
3,159
3,167
3,175
3,183

2,886
2,894
2,902
2,910
2,918

2,621
2,629
2,637
2,645
2,653

2,356
2,364
2,372
2,380
2,388

73,581
73,681
73,781
73,881
73,981

73,680
73,780
73,880
73,980
74,080

2,311
2,319
2,327
2,335
2,343

2,046
2,054
2,062
2,070
2,078

1,781
1,789
1,797
1,805
1,813

1,516
1,524
1,532
1,540
1,548

79,081
79,181
79,281
79,381
79,481

79,180
79,280
79,380
79,480
79,580

2,751
2,759
2,767
2,775
2,783

2,486
2,494
2,502
2,510
2,518

2,221
2,229
2,237
2,245
2,253

1,956
1,964
1,972
1,980
1,988

84,581
84,681
84,781
84,881
84,981

84,680
84,780
84,880
84,980
85,080

3,191
3,199
3,207
3,215
3,223

2,926
2,934
2,942
2,950
2,958

2,661
2,669
2,677
2,685
2,693

2,396
2,404
2,412
2,420
2,428

74,081
74,181
74,281
74,381
74,481

74,180
74,280
74,380
74,480
74,580

2,351
2,359
2,367
2,375
2,383

2,086
2,094
2,102
2,110
2,118

1,821
1,829
1,837
1,845
1,853

1,556
1,564
1,572
1,580
1,588

79,581
79,681
79,781
79,881
79,981

79,680
79,780
79,880
79,980
80,080

2,791
2,799
2,807
2,815
2,823

2,526
2,534
2,542
2,550
2,558

2,261
2,269
2,277
2,285
2,293

1,996
2,004
2,012
2,020
2,028

85,081
85,181
85,281
85,381
85,481

85,180
85,280
85,380
85,480
85,580

3,231
3,239
3,247
3,255
3,263

2,966
2,974
2,982
2,990
2,998

2,701
2,709
2,717
2,725
2,733

2,436
2,444
2,452
2,460
2,468

74,581
74,681
74,781
74,881
74,981

74,680
74,780
74,880
74,980
75,080

2,391
2,399
2,407
2,415
2,423

2,126
2,134
2,142
2,150
2,158

1,861
1,869
1,877
1,885
1,893

1,596
1,604
1,612
1,620
1,628

80,081
80,181
80,281
80,381
80,481

80,180
80,280
80,380
80,480
80,580

2,831
2,839
2,847
2,855
2,863

2,566
2,574
2,582
2,590
2,598

2,301
2,309
2,317
2,325
2,333

2,036
2,044
2,052
2,060
2,068

85,581
85,681
85,781
85,881
85,981

85,680
85,780
85,880
85,980
86,080

3,271
3,279
3,287
3,295
3,303

3,006
3,014
3,022
3,030
3,038

2,741
2,749
2,757
2,765
2,773

2,476
2,484
2,492
2,500
2,508

75,081
75,181
75,281
75,381
75,481

75,180
75,280
75,380
75,480
75,580

2,431
2,439
2,447
2,455
2,463

2,166
2,174
2,182
2,190
2,198

1,901
1,909
1,917
1,925
1,933

1,636
1,644
1,652
1,660
1,668

80,581
80,681
80,781
80,881
80,981

80,680
80,780
80,880
80,980
81,080

2,871
2,879
2,887
2,895
2,903

2,606
2,614
2,622
2,630
2,638

2,341
2,349
2,357
2,365
2,373

2,076
2,084
2,092
2,100
2,108

86,081
86,181
86,281
86,381
86,481

86,180
86,280
86,380
86,480
86,580

3,311
3,319
3,327
3,335
3,343

3,046
3,054
3,062
3,070
3,078

2,781
2,789
2,797
2,805
2,813

2,516
2,524
2,532
2,540
2,548

75,581
75,681
75,781
75,881
75,981

75,680
75,780
75,880
75,980
76,080

2,471
2,479
2,487
2,495
2,503

2,206
2,214
2,222
2,230
2,238

1,941
1,949
1,957
1,965
1,973

1,676
1,684
1,692
1,700
1,708

81,081
81,181
81,281
81,381
81,481

81,180
81,280
81,380
81,480
81,580

2,911
2,919
2,927
2,935
2,943

2,646 2,381 2,116
2,654 2,389 2,124
2,662 2,397 2,132
2,670 2,405 2,140
2,678 2,413 2,148

86,581
86,681
86,781
86,881
86,981

86,680
86,780
86,880
86,980
87,080

3,351
3,359
3,367
3,375
3,383

3,086
3,094
3,102
3,110
3,118

2,821
2,829
2,837
2,845
2,853

2,556
2,564
2,572
2,580
2,588

Page 30 Form 540 2EZ Tax Booklet 2004

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

87,081
87,181
87,281
87,381
87,481

87,180
87,280
87,380
87,480
87,580

3,393
3,402
3,411
3,421
3,430

3,128
3,137
3,146
3,156
3,165

2,863
2,872
2,881
2,891
2,900

2,598
2,607
2,616
2,626
2,635

92,581
92,681
92,781
92,881
92,981

92,680
92,780
92,880
92,980
93,080

3,904
3,914
3,923
3,932
3,941

3,639
3,649
3,658
3,667
3,676

3,374
3,384
3,393
3,402
3,411

3,109
3,119
3,128
3,137
3,146

98,081
98,181
98,281
98,381
98,481

98,180
98,280
98,380
98,480
98,580

4,416
4,425
4,434
4,444
4,453

4,151
4,160
4,169
4,179
4,188

3,886
3,895
3,904
3,914
3,923

3,621
3,630
3,639
3,649
3,658

87,581
87,681
87,781
87,881
87,981

87,680
87,780
87,880
87,980
88,080

3,439
3,449
3,458
3,467
3,476

3,174
3,184
3,193
3,202
3,211

2,909
2,919
2,928
2,937
2,946

2,644
2,654
2,663
2,672
2,681

93,081
93,181
93,281
93,381
93,481

93,180
93,280
93,380
93,480
93,580

3,951
3,960
3,969
3,979
3,988

3,686
3,695
3,704
3,714
3,723

3,421
3,430
3,439
3,449
3,458

3,156
3,165
3,174
3,184
3,193

98,581
98,681
98,781
98,881
98,981

98,680
98,780
98,880
98,980
99,080

4,462
4,472
4,481
4,490
4,499

4,197
4,207
4,216
4,225
4,234

3,932
3,942
3,951
3,960
3,969

3,667
3,677
3,686
3,695
3,704

88,081
88,181
88,281
88,381
88,481

88,180
88,280
88,380
88,480
88,580

3,486
3,495
3,504
3,514
3,523

3,221
3,230
3,239
3,249
3,258

2,956
2,965
2,974
2,984
2,993

2,691
2,700
2,709
2,719
2,728

93,581
93,681
93,781
93,881
93,981

93,680
93,780
93,880
93,980
94,080

3,997
4,007
4,016
4,025
4,034

3,732
3,742
3,751
3,760
3,769

3,467
3,477
3,486
3,495
3,504

3,202
3,212
3,221
3,230
3,239

99,081
99,181
99,281
99,381
99,481

99,180
99,280
99,380
99,480
99,580

4,509
4,518
4,527
4,537
4,546

4,244
4,253
4,262
4,272
4,281

3,979
3,988
3,997
4,007
4,016

3,714
3,723
3,732
3,742
3,751

88,581
88,681
88,781
88,881
88,981

88,680
88,780
88,880
88,980
89,080

3,532
3,542
3,551
3,560
3,569

3,267
3,277
3,286
3,295
3,304

3,002
3,012
3,021
3,030
3,039

2,737
2,747
2,756
2,765
2,774

94,081
94,181
94,281
94,381
94,481

94,180
94,280
94,380
94,480
94,580

4,044
4,053
4,062
4,072
4,081

3,779
3,788
3,797
3,807
3,816

3,514
3,523
3,532
3,542
3,551

3,249
3,258
3,267
3,277
3,286

99,581 99,680
99,681 99,780
99,781 99,880
99,881 99,980
99,981 100,000

4,555
4,565
4,574
4,583
4,592

4,290
4,300
4,309
4,318
4,327

4,025
4,035
4,044
4,053
4,062

3,760
3,770
3,779
3,788
3,797

89,081
89,181
89,281
89,381
89,481

89,180
89,280
89,380
89,480
89,580

3,579
3,588
3,597
3,607
3,616

3,314
3,323
3,332
3,342
3,351

3,049
3,058
3,067
3,077
3,086

2,784
2,793
2,802
2,812
2,821

94,581
94,681
94,781
94,881
94,981

94,680
94,780
94,880
94,980
95,080

4,090
4,100
4,109
4,118
4,127

3,825
3,835
3,844
3,853
3,862

3,560
3,570
3,579
3,588
3,597

3,295
3,305
3,314
3,323
3,332

99,981
100,081
100,181
100,281
100,381

100,080
100,180
100,280
100,380
100,480

4,592
4,602
4,611
4,620
4,630

4,327
4,337
4,346
4,355
4,365

4,062
4,072
4,081
4,090
4,100

3,797
3,807
3,816
3,825
3,835

89,581
89,681
89,781
89,881
89,981

89,680
89,780
89,880
89,980
90,080

3,625
3,635
3,644
3,653
3,662

3,360
3,370
3,379
3,388
3,397

3,095
3,105
3,114
3,123
3,132

2,830
2,840
2,849
2,858
2,867

95,081
95,181
95,281
95,381
95,481

95,180
95,280
95,380
95,480
95,580

4,137
4,146
4,155
4,165
4,174

3,872
3,881
3,890
3,900
3,909

3,607
3,616
3,625
3,635
3,644

3,342
3,351
3,360
3,370
3,379

100,481
100,581
100,681
100,781
100,881

100,580
100,680
100,780
100,880
100,980

4,639
4,648
4,658
4,667
4,676

4,374
4,383
4,393
4,402
4,411

4,109
4,118
4,128
4,137
4,146

3,844
3,853
3,863
3,872
3,881

90,081
90,181
90,281
90,381
90,481

90,180
90,280
90,380
90,480
90,580

3,672
3,681
3,690
3,700
3,709

3,407
3,416
3,425
3,435
3,444

3,142
3,151
3,160
3,170
3,179

2,877
2,886
2,895
2,905
2,914

95,581
95,681
95,781
95,881
95,981

95,680
95,780
95,880
95,980
96,080

4,183
4,193
4,202
4,211
4,220

3,918
3,928
3,937
3,946
3,955

3,653
3,663
3,672
3,681
3,690

3,388
3,398
3,407
3,416
3,425

100,981
101,081
101,181
101,281
101,381

101,080
101,180
101,280
101,380
101,480

4,685
4,695
4,704
4,713
4,723

4,420
4,430
4,439
4,448
4,458

4,155
4,165
4,174
4,183
4,193

3,890
3,900
3,909
3,918
3,928

90,581
90,681
90,781
90,881
90,981

90,680
90,780
90,880
90,980
91,080

3,718
3,728
3,737
3,746
3,755

3,453
3,463
3,472
3,481
3,490

3,188
3,198
3,207
3,216
3,225

2,923
2,933
2,942
2,951
2,960

96,081
96,181
96,281
96,381
96,481

96,180
96,280
96,380
96,480
96,580

4,230
4,239
4,248
4,258
4,267

3,965
3,974
3,983
3,993
4,002

3,700
3,709
3,718
3,728
3,737

3,435
3,444
3,453
3,463
3,472

101,481
101,581
101,681
101,781
101,881

101,580
101,680
101,780
101,880
101,980

4,732
4,741
4,751
4,760
4,769

4,467
4,476
4,486
4,495
4,504

4,202
4,211
4,221
4,230
4,239

3,937
3,946
3,956
3,965
3,974

91,081
91,181
91,281
91,381
91,481

91,180
91,280
91,380
91,480
91,580

3,765
3,774
3,783
3,793
3,802

3,500
3,509
3,518
3,528
3,537

3,235
3,244
3,253
3,263
3,272

2,970
2,979
2,988
2,998
3,007

96,581
96,681
96,781
96,881
96,981

96,680
96,780
96,880
96,980
97,080

4,276
4,286
4,295
4,304
4,313

4,011
4,021
4,030
4,039
4,048

3,746
3,756
3,765
3,774
3,783

3,481
3,491
3,500
3,509
3,518

101,981
102,081
102,181
102,281
102,381

102,080
102,180
102,280
102,380
102,480

4,778
4,788
4,797
4,806
4,816

4,513
4,523
4,532
4,541
4,551

4,248
4,258
4,267
4,276
4,286

3,983
3,993
4,002
4,011
4,021

91,581
91,681
91,781
91,881
91,981

91,680
91,780
91,880
91,980
92,080

3,811
3,821
3,830
3,839
3,848

3,546
3,556
3,565
3,574
3,583

3,281
3,291
3,300
3,309
3,318

3,016
3,026
3,035
3,044
3,053

97,081
97,181
97,281
97,381
97,481

97,180
97,280
97,380
97,480
97,580

4,323
4,332
4,341
4,351
4,360

4,058
4,067
4,076
4,086
4,095

3,793
3,802
3,811
3,821
3,830

3,528
3,537
3,546
3,556
3,565

102,481
102,581
102,681
102,781
102,881

102,580
102,680
102,780
102,880
102,980

4,825
4,834
4,844
4,853
4,862

4,560
4,569
4,579
4,588
4,597

4,295
4,304
4,314
4,323
4,332

4,030
4,039
4,049
4,058
4,067

92,081
92,181
92,281
92,381
92,481

92,180
92,280
92,380
92,480
92,580

3,858
3,867
3,876
3,886
3,895

3,593
3,602
3,611
3,621
3,630

3,328
3,337
3,346
3,356
3,365

3,063
3,072
3,081
3,091
3,100

97,581
97,681
97,781
97,881
97,981

97,680
97,780
97,880
97,980
98,080

4,369
4,379
4,388
4,397
4,406

4,104
4,114
4,123
4,132
4,141

3,839
3,849
3,858
3,867
3,876

3,574
3,584
3,593
3,602
3,611

102,981
103,081
103,181
103,281
103,381

103,080
103,180
103,280
103,380
103,480

4,871
4,881
4,890
4,899
4,909

4,606
4,616
4,625
4,634
4,644

4,341
4,351
4,360
4,369
4,379

4,076
4,086
4,095
4,104
4,114

Form 540 2EZ Tax Booklet 2004

Page 31

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

103,481
103,581
103,681
103,781
103,881

103,580
103,680
103,780
103,880
103,980

4,918
4,927
4,937
4,946
4,955

4,653
4,662
4,672
4,681
4,690

4,388
4,397
4,407
4,416
4,425

4,123
4,132
4,142
4,151
4,160

108,981
109,081
109,181
109,281
109,381

109,080
109,180
109,280
109,380
109,480

5,429
5,439
5,448
5,457
5,467

5,164
5,174
5,183
5,192
5,202

4,899
4,909
4,918
4,927
4,937

4,634
4,644
4,653
4,662
4,672

114,481
114,581
114,681
114,781
114,881

114,580
114,680
114,780
114,880
114,980

5,941
5,950
5,960
5,969
5,978

5,676
5,685
5,695
5,704
5,713

5,411
5,420
5,430
5,439
5,448

5,146
5,155
5,165
5,174
5,183

103,981
104,081
104,181
104,281
104,381

104,080
104,180
104,280
104,380
104,480

4,964
4,974
4,983
4,992
5,002

4,699
4,709
4,718
4,727
4,737

4,434
4,444
4,453
4,462
4,472

4,169
4,179
4,188
4,197
4,207

109,481
109,581
109,681
109,781
109,881

109,580
109,680
109,780
109,880
109,980

5,476
5,485
5,495
5,504
5,513

5,211
5,220
5,230
5,239
5,248

4,946
4,955
4,965
4,974
4,983

4,681
4,690
4,700
4,709
4,718

114,981
115,081
115,181
115,281
115,381

115,080
115,180
115,280
115,380
115,480

5,987
5,997
6,006
6,015
6,025

5,722
5,732
5,741
5,750
5,760

5,457
5,467
5,476
5,485
5,495

5,192
5,202
5,211
5,220
5,230

104,481
104,581
104,681
104,781
104,881

104,580
104,680
104,780
104,880
104,980

5,011
5,020
5,030
5,039
5,048

4,746
4,755
4,765
4,774
4,783

4,481
4,490
4,500
4,509
4,518

4,216
4,225
4,235
4,244
4,253

109,981
110,081
110,181
110,281
110,381

110,080
110,180
110,280
110,380
110,480

5,522
5,532
5,541
5,550
5,560

5,257
5,267
5,276
5,285
5,295

4,992
5,002
5,011
5,020
5,030

4,727
4,737
4,746
4,755
4,765

115,481
115,581
115,681
115,781
115,881

115,580
115,680
115,780
115,880
115,980

6,034
6,043
6,053
6,062
6,071

5,769
5,778
5,788
5,797
5,806

5,504
5,513
5,523
5,532
5,541

5,239
5,248
5,258
5,267
5,276

104,981
105,081
105,181
105,281
105,381

105,080
105,180
105,280
105,380
105,480

5,057
5,067
5,076
5,085
5,095

4,792
4,802
4,811
4,820
4,830

4,527
4,537
4,546
4,555
4,565

4,262
4,272
4,281
4,290
4,300

110,481
110,581
110,681
110,781
110,881

110,580
110,680
110,780
110,880
110,980

5,569
5,578
5,588
5,597
5,606

5,304
5,313
5,323
5,332
5,341

5,039
5,048
5,058
5,067
5,076

4,774
4,783
4,793
4,802
4,811

115,981
116,081
116,181
116,281
116,381

116,080
116,180
116,280
116,380
116,480

6,080
6,090
6,099
6,108
6,118

5,815
5,825
5,834
5,843
5,853

5,550
5,560
5,569
5,578
5,588

5,285
5,295
5,304
5,313
5,323

105,481
105,581
105,681
105,781
105,881

105,580
105,680
105,780
105,880
105,980

5,104
5,113
5,123
5,132
5,141

4,839
4,848
4,858
4,867
4,876

4,574
4,583
4,593
4,602
4,611

4,309
4,318
4,328
4,337
4,346

110,981
111,081
111,181
111,281
111,381

111,080
111,180
111,280
111,380
111,480

5,615
5,625
5,634
5,643
5,653

5,350
5,360
5,369
5,378
5,388

5,085
5,095
5,104
5,113
5,123

4,820
4,830
4,839
4,848
4,858

116,481
116,581
116,681
116,781
116,881

116,580
116,680
116,780
116,880
116,980

6,127
6,136
6,146
6,155
6,164

5,862
5,871
5,881
5,890
5,899

5,597
5,606
5,616
5,625
5,634

5,332
5,341
5,351
5,360
5,369

105,981
106,081
106,181
106,281
106,381

106,080
106,180
106,280
106,380
106,480

5,150
5,160
5,169
5,178
5,188

4,885
4,895
4,904
4,913
4,923

4,620
4,630
4,639
4,648
4,658

4,355
4,365
4,374
4,383
4,393

111,481
111,581
111,681
111,781
111,881

111,580
111,680
111,780
111,880
111,980

5,662
5,671
5,681
5,690
5,699

5,397
5,406
5,416
5,425
5,434

5,132
5,141
5,151
5,160
5,169

4,867
4,876
4,886
4,895
4,904

116,981
117,081
117,181
117,281
117,381

117,080
117,180
117,280
117,380
117,480

6,173
6,183
6,192
6,201
6,211

5,908
5,918
5,927
5,936
5,946

5,643
5,653
5,662
5,671
5,681

5,378
5,388
5,397
5,406
5,416

106,481
106,581
106,681
106,781
106,881

106,580
106,680
106,780
106,880
106,980

5,197
5,206
5,216
5,225
5,234

4,932
4,941
4,951
4,960
4,969

4,667
4,676
4,686
4,695
4,704

4,402
4,411
4,421
4,430
4,439

111,981
112,081
112,181
112,281
112,381

112,080
112,180
112,280
112,380
112,480

5,708
5,718
5,727
5,736
5,746

5,443
5,453
5,462
5,471
5,481

5,178
5,188
5,197
5,206
5,216

4,913
4,923
4,932
4,941
4,951

117,481
117,581
117,681
117,781
117,881

117,580
117,680
117,780
117,880
117,980

6,220
6,229
6,239
6,248
6,257

5,955
5,964
5,974
5,983
5,992

5,690
5,699
5,709
5,718
5,727

5,425
5,434
5,444
5,453
5,462

106,981
107,081
107,181
107,281
107,381

107,080
107,180
107,280
107,380
107,480

5,243
5,253
5,262
5,271
5,281

4,978
4,988
4,997
5,006
5,016

4,713
4,723
4,732
4,741
4,751

4,448
4,458
4,467
4,476
4,486

112,481
112,581
112,681
112,781
112,881

112,580
112,680
112,780
112,880
112,980

5,755
5,764
5,774
5,783
5,792

5,490
5,499
5,509
5,518
5,527

5,225
5,234
5,244
5,253
5,262

4,960
4,969
4,979
4,988
4,997

117,981
118,081
118,181
118,281
118,381

118,080
118,180
118,280
118,380
118,480

6,266
6,276
6,285
6,294
6,304

6,001
6,011
6,020
6,029
6,039

5,736
5,746
5,755
5,764
5,774

5,471
5,481
5,490
5,499
5,509

107,481
107,581
107,681
107,781
107,881

107,580
107,680
107,780
107,880
107,980

5,290
5,299
5,309
5,318
5,327

5,025
5,034
5,044
5,053
5,062

4,760
4,769
4,779
4,788
4,797

4,495
4,504
4,514
4,523
4,532

112,981
113,081
113,181
113,281
113,381

113,080
113,180
113,280
113,380
113,480

5,801
5,811
5,820
5,829
5,839

5,536
5,546
5,555
5,564
5,574

5,271
5,281
5,290
5,299
5,309

5,006
5,016
5,025
5,034
5,044

118,481
118,581
118,681
118,781
118,881

118,580
118,680
118,780
118,880
118,980

6,313
6,322
6,332
6,341
6,350

6,048
6,057
6,067
6,076
6,085

5,783
5,792
5,802
5,811
5,820

5,518
5,527
5,537
5,546
5,555

107,981
108,081
108,181
108,281
108,381

108,080
108,180
108,280
108,380
108,480

5,336
5,346
5,355
5,364
5,374

5,071
5,081
5,090
5,099
5,109

4,806
4,816
4,825
4,834
4,844

4,541
4,551
4,560
4,569
4,579

113,481
113,581
113,681
113,781
113,881

113,580
113,680
113,780
113,880
113,980

5,848
5,857
5,867
5,876
5,885

5,583
5,592
5,602
5,611
5,620

5,318
5,327
5,337
5,346
5,355

5,053
5,062
5,072
5,081
5,090

118,981
119,081
119,181
119,281
119,381

119,080
119,180
119,280
119,380
119,480

6,359
6,369
6,378
6,387
6,397

6,094
6,104
6,113
6,122
6,132

5,829
5,839
5,848
5,857
5,867

5,564
5,574
5,583
5,592
5,602

108,481
108,581
108,681
108,781
108,881

108,580
108,680
108,780
108,880
108,980

5,383
5,392
5,402
5,411
5,420

5,118
5,127
5,137
5,146
5,155

4,853
4,862
4,872
4,881
4,890

4,588
4,597
4,607
4,616
4,625

113,981
114,081
114,181
114,281
114,381

114,080
114,180
114,280
114,380
114,480

5,894
5,904
5,913
5,922
5,932

5,629
5,639
5,648
5,657
5,667

5,364
5,374
5,383
5,392
5,402

5,099
5,109
5,118
5,127
5,137

119,481
119,581
119,681
119,781
119,881

119,580
119,680
119,780
119,880
119,980

6,406
6,415
6,425
6,434
6,443

6,141
6,150
6,160
6,169
6,178

5,876
5,885
5,895
5,904
5,913

5,611
5,620
5,630
5,639
5,648

Page 32 Form 540 2EZ Tax Booklet 2004

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

119,981
120,081
120,181
120,281
120,381

120,080
120,180
120,280
120,380
120,480

6,452
6,462
6,471
6,480
6,490

6,187
6,197
6,206
6,215
6,225

5,922
5,932
5,941
5,950
5,960

5,657
5,667
5,676
5,685
5,695

125,481
125,581
125,681
125,781
125,881

125,580
125,680
125,780
125,880
125,980

6,964
6,973
6,983
6,992
7,001

6,699
6,708
6,718
6,727
6,736

6,434
6,443
6,453
6,462
6,471

6,169
6,178
6,188
6,197
6,206

130,981
131,081
131,181
131,281
131,381

131,080
131,180
131,280
131,380
131,480

7,475
7,485
7,494
7,503
7,513

7,210
7,220
7,229
7,238
7,248

6,945
6,955
6,964
6,973
6,983

6,680
6,690
6,699
6,708
6,718

120,481
120,581
120,681
120,781
120,881

120,580
120,680
120,780
120,880
120,980

6,499
6,508
6,518
6,527
6,536

6,234
6,243
6,253
6,262
6,271

5,969
5,978
5,988
5,997
6,006

5,704
5,713
5,723
5,732
5,741

125,981
126,081
126,181
126,281
126,381

126,080
126,180
126,280
126,380
126,480

7,010
7,020
7,029
7,038
7,048

6,745
6,755
6,764
6,773
6,783

6,480
6,490
6,499
6,508
6,518

6,215
6,225
6,234
6,243
6,253

131,481
131,581
131,681
131,781
131,881

131,580
131,680
131,780
131,880
131,980

7,522
7,531
7,541
7,550
7,559

7,257
7,266
7,276
7,285
7,294

6,992
7,001
7,011
7,020
7,029

6,727
6,736
6,746
6,755
6,764

120,981
121,081
121,181
121,281
121,381

121,080
121,180
121,280
121,380
121,480

6,545
6,555
6,564
6,573
6,583

6,280
6,290
6,299
6,308
6,318

6,015
6,025
6,034
6,043
6,053

5,750
5,760
5,769
5,778
5,788

126,481
126,581
126,681
126,781
126,881

126,580
126,680
126,780
126,880
126,980

7,057
7,066
7,076
7,085
7,094

6,792
6,801
6,811
6,820
6,829

6,527
6,536
6,546
6,555
6,564

6,262
6,271
6,281
6,290
6,299

131,981
132,081
132,181
132,281
132,381

132,080
132,180
132,280
132,380
132,480

7,568
7,578
7,587
7,596
7,606

7,303
7,313
7,322
7,331
7,341

7,038
7,048
7,057
7,066
7,076

6,773
6,783
6,792
6,801
6,811

121,481
121,581
121,681
121,781
121,881

121,580
121,680
121,780
121,880
121,980

6,592
6,601
6,611
6,620
6,629

6,327
6,336
6,346
6,355
6,364

6,062
6,071
6,081
6,090
6,099

5,797
5,806
5,816
5,825
5,834

126,981
127,081
127,181
127,281
127,381

127,080
127,180
127,280
127,380
127,480

7,103
7,113
7,122
7,131
7,141

6,838
6,848
6,857
6,866
6,876

6,573
6,583
6,592
6,601
6,611

6,308
6,318
6,327
6,336
6,346

132,481
132,581
132,681
132,781
132,881

132,580
132,680
132,780
132,880
132,980

7,615
7,624
7,634
7,643
7,652

7,350
7,359
7,369
7,378
7,387

7,085
7,094
7,104
7,113
7,122

6,820
6,829
6,839
6,848
6,857

121,981
122,081
122,181
122,281
122,381

122,080
122,180
122,280
122,380
122,480

6,638
6,648
6,657
6,666
6,676

6,373
6,383
6,392
6,401
6,411

6,108
6,118
6,127
6,136
6,146

5,843
5,853
5,862
5,871
5,881

127,481
127,581
127,681
127,781
127,881

127,580
127,680
127,780
127,880
127,980

7,150
7,159
7,169
7,178
7,187

6,885
6,894
6,904
6,913
6,922

6,620
6,629
6,639
6,648
6,657

6,355
6,364
6,374
6,383
6,392

132,981
133,081
133,181
133,281
133,381

133,080
133,180
133,280
133,380
133,480

7,661
7,671
7,680
7,689
7,699

7,396
7,406
7,415
7,424
7,434

7,131
7,141
7,150
7,159
7,169

6,866
6,876
6,885
6,894
6,904

122,481
122,581
122,681
122,781
122,881

122,580
122,680
122,780
122,880
122,980

6,685
6,694
6,704
6,713
6,722

6,420
6,429
6,439
6,448
6,457

6,155
6,164
6,174
6,183
6,192

5,890
5,899
5,909
5,918
5,927

127,981
128,081
128,181
128,281
128,381

128,080
128,180
128,280
128,380
128,480

7,196
7,206
7,215
7,224
7,234

6,931
6,941
6,950
6,959
6,969

6,666
6,676
6,685
6,694
6,704

6,401
6,411
6,420
6,429
6,439

133,481
133,581
133,681
133,781
133,881

133,580
133,680
133,780
133,880
133,980

7,708
7,717
7,727
7,736
7,745

7,443
7,452
7,462
7,471
7,480

7,178
7,187
7,197
7,206
7,215

6,913
6,922
6,932
6,941
6,950

122,981
123,081
123,181
123,281
123,381

123,080
123,180
123,280
123,380
123,480

6,731
6,741
6,750
6,759
6,769

6,466
6,476
6,485
6,494
6,504

6,201
6,211
6,220
6,229
6,239

5,936
5,946
5,955
5,964
5,974

128,481
128,581
128,681
128,781
128,881

128,580
128,680
128,780
128,880
128,980

7,243
7,252
7,262
7,271
7,280

6,978
6,987
6,997
7,006
7,015

6,713
6,722
6,732
6,741
6,750

6,448
6,457
6,467
6,476
6,485

133,981
134,081
134,181
134,281
134,381

134,080
134,180
134,280
134,380
134,480

7,754
7,764
7,773
7,782
7,792

7,489
7,499
7,508
7,517
7,527

7,224
7,234
7,243
7,252
7,262

6,959
6,969
6,978
6,987
6,997

123,481
123,581
123,681
123,781
123,881

123,580
123,680
123,780
123,880
123,980

6,778
6,787
6,797
6,806
6,815

6,513
6,522
6,532
6,541
6,550

6,248
6,257
6,267
6,276
6,285

5,983
5,992
6,002
6,011
6,020

128,981
129,081
129,181
129,281
129,381

129,080
129,180
129,280
129,380
129,480

7,289
7,299
7,308
7,317
7,327

7,024
7,034
7,043
7,052
7,062

6,759
6,769
6,778
6,787
6,797

6,494
6,504
6,513
6,522
6,532

134,481
134,581
134,681
134,781
134,881

134,580
134,680
134,780
134,880
134,980

7,801
7,810
7,820
7,829
7,838

7,536
7,545
7,555
7,564
7,573

7,271
7,280
7,290
7,299
7,308

7,006
7,015
7,025
7,034
7,043

123,981
124,081
124,181
124,281
124,381

124,080
124,180
124,280
124,380
124,480

6,824
6,834
6,843
6,852
6,862

6,559
6,569
6,578
6,587
6,597

6,294
6,304
6,313
6,322
6,332

6,029
6,039
6,048
6,057
6,067

129,481
129,581
129,681
129,781
129,881

129,580
129,680
129,780
129,880
129,980

7,336
7,345
7,355
7,364
7,373

7,071
7,080
7,090
7,099
7,108

6,806
6,815
6,825
6,834
6,843

6,541
6,550
6,560
6,569
6,578

134,981
135,081
135,181
135,281
135,381

135,080
135,180
135,280
135,380
135,480

7,847
7,857
7,866
7,875
7,885

7,582
7,592
7,601
7,610
7,620

7,317
7,327
7,336
7,345
7,355

7,052
7,062
7,071
7,080
7,090

124,481
124,581
124,681
124,781
124,881

124,580
124,680
124,780
124,880
124,980

6,871
6,880
6,890
6,899
6,908

6,606
6,615
6,625
6,634
6,643

6,341
6,350
6,360
6,369
6,378

6,076
6,085
6,095
6,104
6,113

129,981
130,081
130,181
130,281
130,381

130,080
130,180
130,280
130,380
130,480

7,382
7,392
7,401
7,410
7,420

7,117
7,127
7,136
7,145
7,155

6,852
6,862
6,871
6,880
6,890

6,587
6,597
6,606
6,615
6,625

135,481
135,581
135,681
135,781
135,881

135,580
135,680
135,780
135,880
135,980

7,894
7,903
7,913
7,922
7,931

7,629
7,638
7,648
7,657
7,666

7,364
7,373
7,383
7,392
7,401

7,099
7,108
7,118
7,127
7,136

124,981
125,081
125,181
125,281
125,381

125,080
125,180
125,280
125,380
125,480

6,917
6,927
6,936
6,945
6,955

6,652
6,662
6,671
6,680
6,690

6,387
6,397
6,406
6,415
6,425

6,122
6,132
6,141
6,150
6,160

130,481
130,581
130,681
130,781
130,881

130,580
130,680
130,780
130,880
130,980

7,429
7,438
7,448
7,457
7,466

7,164
7,173
7,183
7,192
7,201

6,899
6,908
6,918
6,927
6,936

6,634
6,643
6,653
6,662
6,671

135,981
136,081
136,181
136,281
136,381

136,080
136,180
136,280
136,380
136,480

7,940
7,950
7,959
7,968
7,978

7,675
7,685
7,694
7,703
7,713

7,410
7,420
7,429
7,438
7,448

7,145
7,155
7,164
7,173
7,183

Form 540 2EZ Tax Booklet 2004

Page 33

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

136,481
136,581
136,681
136,781
136,881

136,580
136,680
136,780
136,880
136,980

7,987
7,996
8,006
8,015
8,024

7,722
7,731
7,741
7,750
7,759

7,457
7,466
7,476
7,485
7,494

7,192
7,201
7,211
7,220
7,229

141,981
142,081
142,181
142,281
142,381

142,080
142,180
142,280
142,380
142,480

8,498
8,508
8,517
8,526
8,536

8,233
8,243
8,252
8,261
8,271

7,968
7,978
7,987
7,996
8,006

7,703
7,713
7,722
7,731
7,741

147,481
147,581
147,681
147,781
147,881

147,580
147,680
147,780
147,880
147,980

9,010
9,019
9,029
9,038
9,047

8,745
8,754
8,764
8,773
8,782

8,480
8,489
8,499
8,508
8,517

8,215
8,224
8,234
8,243
8,252

136,981
137,081
137,181
137,281
137,381

137,080
137,180
137,280
137,380
137,480

8,033
8,043
8,052
8,061
8,071

7,768
7,778
7,787
7,796
7,806

7,503
7,513
7,522
7,531
7,541

7,238
7,248
7,257
7,266
7,276

142,481
142,581
142,681
142,781
142,881

142,580
142,680
142,780
142,880
142,980

8,545
8,554
8,564
8,573
8,582

8,280
8,289
8,299
8,308
8,317

8,015
8,024
8,034
8,043
8,052

7,750
7,759
7,769
7,778
7,787

147,981
148,081
148,181
148,281
148,381

148,080
148,180
148,280
148,380
148,480

9,056
9,066
9,075
9,084
9,094

8,791
8,801
8,810
8,819
8,829

8,526
8,536
8,545
8,554
8,564

8,261
8,271
8,280
8,289
8,299

137,481
137,581
137,681
137,781
137,881

137,580
137,680
137,780
137,880
137,980

8,080
8,089
8,099
8,108
8,117

7,815
7,824
7,834
7,843
7,852

7,550
7,559
7,569
7,578
7,587

7,285
7,294
7,304
7,313
7,322

142,981
143,081
143,181
143,281
143,381

143,080
143,180
143,280
143,380
143,480

8,591
8,601
8,610
8,619
8,629

8,326
8,336
8,345
8,354
8,364

8,061
8,071
8,080
8,089
8,099

7,796
7,806
7,815
7,824
7,834

148,481
148,581
148,681
148,781
148,881

148,580
148,680
148,780
148,880
148,980

9,103
9,112
9,122
9,131
9,140

8,838
8,847
8,857
8,866
8,875

8,573
8,582
8,592
8,601
8,610

8,308
8,317
8,327
8,336
8,345

137,981
138,081
138,181
138,281
138,381

138,080
138,180
138,280
138,380
138,480

8,126
8,136
8,145
8,154
8,164

7,861
7,871
7,880
7,889
7,899

7,596
7,606
7,615
7,624
7,634

7,331
7,341
7,350
7,359
7,369

143,481
143,581
143,681
143,781
143,881

143,580
143,680
143,780
143,880
143,980

8,638
8,647
8,657
8,666
8,675

8,373
8,382
8,392
8,401
8,410

8,108
8,117
8,127
8,136
8,145

7,843
7,852
7,862
7,871
7,880

148,981
149,081
149,181
149,281
149,381

149,080
149,180
149,280
149,380
149,480

9,149
9,159
9,168
9,177
9,187

8,884
8,894
8,903
8,912
8,922

8,619
8,629
8,638
8,647
8,657

8,354
8,364
8,373
8,382
8,392

138,481
138,581
138,681
138,781
138,881

138,580
138,680
138,780
138,880
138,980

8,173
8,182
8,192
8,201
8,210

7,908
7,917
7,927
7,936
7,945

7,643
7,652
7,662
7,671
7,680

7,378
7,387
7,397
7,406
7,415

143,981
144,081
144,181
144,281
144,381

144,080
144,180
144,280
144,380
144,480

8,684
8,694
8,703
8,712
8,722

8,419
8,429
8,438
8,447
8,457

8,154
8,164
8,173
8,182
8,192

7,889
7,899
7,908
7,917
7,927

149,481
149,581
149,681
149,781
149,881

149,580
149,680
149,780
149,880
149,980

9,196
9,205
9,215
9,224
9,233

8,931
8,940
8,950
8,959
8,968

8,666
8,675
8,685
8,694
8,703

8,401
8,410
8,420
8,429
8,438

138,981
139,081
139,181
139,281
139,381

139,080
139,180
139,280
139,380
139,480

8,219
8,229
8,238
8,247
8,257

7,954
7,964
7,973
7,982
7,992

7,689
7,699
7,708
7,717
7,727

7,424
7,434
7,443
7,452
7,462

144,481
144,581
144,681
144,781
144,881

144,580
144,680
144,780
144,880
144,980

8,731
8,740
8,750
8,759
8,768

8,466
8,475
8,485
8,494
8,503

8,201
8,210
8,220
8,229
8,238

7,936
7,945
7,955
7,964
7,973

149,981
150,081
150,181
150,281
150,381

150,080
150,180
150,280
150,380
150,480

9,242
9,252
9,261
9,270
9,280

8,977
8,987
8,996
9,005
9,015

8,712
8,722
8,731
8,740
8,750

8,447
8,457
8,466
8,475
8,485

139,481
139,581
139,681
139,781
139,881

139,580
139,680
139,780
139,880
139,980

8,266
8,275
8,285
8,294
8,303

8,001
8,010
8,020
8,029
8,038

7,736
7,745
7,755
7,764
7,773

7,471
7,480
7,490
7,499
7,508

144,981
145,081
145,181
145,281
145,381

145,080
145,180
145,280
145,380
145,480

8,777
8,787
8,796
8,805
8,815

8,512
8,522
8,531
8,540
8,550

8,247
8,257
8,266
8,275
8,285

7,982
7,992
8,001
8,010
8,020

150,481
150,581
150,681
150,781
150,881

150,580
150,680
150,780
150,880
150,980

9,289
9,298
9,308
9,317
9,326

9,024
9,033
9,043
9,052
9,061

8,759
8,768
8,778
8,787
8,796

8,494
8,503
8,513
8,522
8,531

139,981
140,081
140,181
140,281
140,381

140,080
140,180
140,280
140,380
140,480

8,312
8,322
8,331
8,340
8,350

8,047
8,057
8,066
8,075
8,085

7,782
7,792
7,801
7,810
7,820

7,517
7,527
7,536
7,545
7,555

145,481
145,581
145,681
145,781
145,881

145,580
145,680
145,780
145,880
145,980

8,824
8,833
8,843
8,852
8,861

8,559
8,568
8,578
8,587
8,596

8,294
8,303
8,313
8,322
8,331

8,029
8,038
8,048
8,057
8,066

150,981
151,081
151,181
151,281
151,381

151,080
151,180
151,280
151,380
151,480

9,335
9,345
9,354
9,363
9,373

9,070
9,080
9,089
9,098
9,108

8,805
8,815
8,824
8,833
8,843

8,540
8,550
8,559
8,568
8,578

140,481
140,581
140,681
140,781
140,881

140,580
140,680
140,780
140,880
140,980

8,359
8,368
8,378
8,387
8,396

8,094
8,103
8,113
8,122
8,131

7,829
7,838
7,848
7,857
7,866

7,564
7,573
7,583
7,592
7,601

145,981
146,081
146,181
146,281
146,381

146,080
146,180
146,280
146,380
146,480

8,870
8,880
8,889
8,898
8,908

8,605
8,615
8,624
8,633
8,643

8,340
8,350
8,359
8,368
8,378

8,075
8,085
8,094
8,103
8,113

151,481
151,581
151,681
151,781
151,881

151,580
151,680
151,780
151,880
151,980

9,382
9,391
9,401
9,410
9,419

9,117
9,126
9,136
9,145
9,154

8,852
8,861
8,871
8,880
8,889

8,587
8,596
8,606
8,615
8,624

140,981
141,081
141,181
141,281
141,381

141,080
141,180
141,280
141,380
141,480

8,405
8,415
8,424
8,433
8,443

8,140
8,150
8,159
8,168
8,178

7,875
7,885
7,894
7,903
7,913

7,610
7,620
7,629
7,638
7,648

146,481
146,581
146,681
146,781
146,881

146,580
146,680
146,780
146,880
146,980

8,917
8,926
8,936
8,945
8,954

8,652
8,661
8,671
8,680
8,689

8,387
8,396
8,406
8,415
8,424

8,122
8,131
8,141
8,150
8,159

151,981
152,081
152,181
152,281
152,381

152,080
152,180
152,280
152,380
152,480

9,428
9,438
9,447
9,456
9,466

9,163
9,173
9,182
9,191
9,201

8,898
8,908
8,917
8,926
8,936

8,633
8,643
8,652
8,661
8,671

141,481
141,581
141,681
141,781
141,881

141,580
141,680
141,780
141,880
141,980

8,452
8,461
8,471
8,480
8,489

8,187
8,196
8,206
8,215
8,224

7,922
7,931
7,941
7,950
7,959

7,657
7,666
7,676
7,685
7,694

146,981
147,081
147,181
147,281
147,381

147,080
147,180
147,280
147,380
147,480

8,963
8,973
8,982
8,991
9,001

8,698
8,708
8,717
8,726
8,736

8,433
8,443
8,452
8,461
8,471

8,168
8,178
8,187
8,196
8,206

152,481
152,581
152,681
152,781
152,881

152,580
152,680
152,780
152,880
152,980

9,475
9,484
9,494
9,503
9,512

9,210
9,219
9,229
9,238
9,247

8,945
8,954
8,964
8,973
8,982

8,680
8,689
8,699
8,708
8,717

Page 34 Form 540 2EZ Tax Booklet 2004

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

152,981
153,081
153,181
153,281
153,381

153,080
153,180
153,280
153,380
153,480

9,521
9,531
9,540
9,549
9,559

9,256
9,266
9,275
9,284
9,294

8,991
9,001
9,010
9,019
9,029

8,726
8,736
8,745
8,754
8,764

158,481
158,581
158,681
158,781
158,881

158,580
158,680
158,780
158,880
158,980

10,033
10,042
10,052
10,061
10,070

9,768
9,777
9,787
9,796
9,805

9,503
9,512
9,522
9,531
9,540

9,238
9,247
9,257
9,266
9,275

163,981
164,081
164,181
164,281
164,381

164,080
164,180
164,280
164,380
164,480

10,544
10,554
10,563
10,572
10,582

10,279
10,289
10,298
10,307
10,317

10,014
10,024
10,033
10,042
10,052

9,749
9,759
9,768
9,777
9,787

153,481
153,581
153,681
153,781
153,881

153,580
153,680
153,780
153,880
153,980

9,568
9,577
9,587
9,596
9,605

9,303
9,312
9,322
9,331
9,340

9,038
9,047
9,057
9,066
9,075

8,773
8,782
8,792
8,801
8,810

158,981
159,081
159,181
159,281
159,381

159,080
159,180
159,280
159,380
159,480

10,079
10,089
10,098
10,107
10,117

9,814
9,824
9,833
9,842
9,852

9,549
9,559
9,568
9,577
9,587

9,284
9,294
9,303
9,312
9,322

164,481
164,581
164,681
164,781
164,881

164,580
164,680
164,780
164,880
164,980

10,591
10,600
10,610
10,619
10,628

10,326
10,335
10,345
10,354
10,363

10,061
10,070
10,080
10,089
10,098

9,796
9,805
9,815
9,824
9,833

153,981
154,081
154,181
154,281
154,381

154,080
154,180
154,280
154,380
154,480

9,614
9,624
9,633
9,642
9,652

9,349
9,359
9,368
9,377
9,387

9,084
9,094
9,103
9,112
9,122

8,819
8,829
8,838
8,847
8,857

159,481
159,581
159,681
159,781
159,881

159,580
159,680
159,780
159,880
159,980

10,126
10,135
10,145
10,154
10,163

9,861
9,870
9,880
9,889
9,898

9,596
9,605
9,615
9,624
9,633

9,331
9,340
9,350
9,359
9,368

164,981
165,081
165,181
165,281
165,381

165,080
165,180
165,280
165,380
165,480

10,637
10,647
10,656
10,665
10,675

10,372
10,382
10,391
10,400
10,410

10,107
10,117
10,126
10,135
10,145

9,842
9,852
9,861
9,870
9,880

154,481
154,581
154,681
154,781
154,881

154,580
154,680
154,780
154,880
154,980

9,661
9,670
9,680
9,689
9,698

9,396
9,405
9,415
9,424
9,433

9,131
9,140
9,150
9,159
9,168

8,866
8,875
8,885
8,894
8,903

159,981
160,081
160,181
160,281
160,381

160,080
160,180
160,280
160,380
160,480

10,172
10,182
10,191
10,200
10,210

9,907
9,917
9,926
9,935
9,945

9,642
9,652
9,661
9,670
9,680

9,377
9,387
9,396
9,405
9,415

165,481
165,581
165,681
165,781
165,881

165,580
165,680
165,780
165,880
165,980

10,684
10,693
10,703
10,712
10,721

10,419
10,428
10,438
10,447
10,456

10,154
10,163
10,173
10,182
10,191

9,889
9,898
9,908
9,917
9,926

154,981
155,081
155,181
155,281
155,381

155,080
155,180
155,280
155,380
155,480

9,707
9,717
9,726
9,735
9,745

9,442
9,452
9,461
9,470
9,480

9,177
9,187
9,196
9,205
9,215

8,912
8,922
8,931
8,940
8,950

160,481
160,581
160,681
160,781
160,881

160,580
160,680
160,780
160,880
160,980

10,219
10,228
10,238
10,247
10,256

9,954
9,963
9,973
9,982
9,991

9,689
9,698
9,708
9,717
9,726

9,424
9,433
9,443
9,452
9,461

165,981
166,081
166,181
166,281
166,381

166,080
166,180
166,280
166,380
166,480

10,730
10,740
10,749
10,758
10,768

10,465
10,475
10,484
10,493
10,503

10,200
10,210
10,219
10,228
10,238

9,935
9,945
9,954
9,963
9,973

155,481
155,581
155,681
155,781
155,881

155,580
155,680
155,780
155,880
155,980

9,754
9,763
9,773
9,782
9,791

9,489
9,498
9,508
9,517
9,526

9,224
9,233
9,243
9,252
9,261

8,959
8,968
8,978
8,987
8,996

160,981
161,081
161,181
161,281
161,381

161,080
161,180
161,280
161,380
161,480

10,265
10,275
10,284
10,293
10,303

10,000
10,010
10,019
10,028
10,038

9,735
9,745
9,754
9,763
9,773

9,470
9,480
9,489
9,498
9,508

166,481
166,581
166,681
166,781
166,881

166,580
166,680
166,780
166,880
166,980

10,777
10,786
10,796
10,805
10,814

10,512
10,521
10,531
10,540
10,549

10,247
10,256
10,266
10,275
10,284

9,982
9,991
10,001
10,010
10,019

155,981
156,081
156,181
156,281
156,381

156,080
156,180
156,280
156,380
156,480

9,800
9,810
9,819
9,828
9,838

9,535
9,545
9,554
9,563
9,573

9,270
9,280
9,289
9,298
9,308

9,005
9,015
9,024
9,033
9,043

161,481
161,581
161,681
161,781
161,881

161,580
161,680
161,780
161,880
161,980

10,312
10,321
10,331
10,340
10,349

10,047
10,056
10,066
10,075
10,084

9,782
9,791
9,801
9,810
9,819

9,517
9,526
9,536
9,545
9,554

166,981
167,081
167,181
167,281
167,381

167,080
167,180
167,280
167,380
167,480

10,823
10,833
10,842
10,851
10,861

10,558
10,568
10,577
10,586
10,596

10,293
10,303
10,312
10,321
10,331

10,028
10,038
10,047
10,056
10,066

156,481
156,581
156,681
156,781
156,881

156,580
156,680
156,780
156,880
156,980

9,847
9,856
9,866
9,875
9,884

9,582
9,591
9,601
9,610
9,619

9,317
9,326
9,336
9,345
9,354

9,052
9,061
9,071
9,080
9,089

161,981
162,081
162,181
162,281
162,381

162,080
162,180
162,280
162,380
162,480

10,358
10,368
10,377
10,386
10,396

10,093
10,103
10,112
10,121
10,131

9,828
9,838
9,847
9,856
9,866

9,563
9,573
9,582
9,591
9,601

167,481
167,581
167,681
167,781
167,881

167,580
167,680
167,780
167,880
167,980

10,870
10,879
10,889
10,898
10,907

10,605
10,614
10,624
10,633
10,642

10,340
10,349
10,359
10,368
10,377

10,075
10,084
10,094
10,103
10,112

156,981
157,081
157,181
157,281
157,381

157,080
157,180
157,280
157,380
157,480

9,893
9,903
9,912
9,921
9,931

9,628
9,638
9,647
9,656
9,666

9,363
9,373
9,382
9,391
9,401

9,098
9,108
9,117
9,126
9,136

162,481
162,581
162,681
162,781
162,881

162,580
162,680
162,780
162,880
162,980

10,405
10,414
10,424
10,433
10,442

10,140
10,149
10,159
10,168
10,177

9,875
9,884
9,894
9,903
9,912

9,610
9,619
9,629
9,638
9,647

167,981
168,081
168,181
168,281
168,381

168,080
168,180
168,280
168,380
168,480

10,916
10,926
10,935
10,944
10,954

10,651
10,661
10,670
10,679
10,689

10,386
10,396
10,405
10,414
10,424

10,121
10,131
10,140
10,149
10,159

157,481
157,581
157,681
157,781
157,881

157,580
157,680
157,780
157,880
157,980

9,940
9,949
9,959
9,968
9,977

9,675
9,684
9,694
9,703
9,712

9,410
9,419
9,429
9,438
9,447

9,145
9,154
9,164
9,173
9,182

162,981
163,081
163,181
163,281
163,381

163,080
163,180
163,280
163,380
163,480

10,451
10,461
10,470
10,479
10,489

10,186
10,196
10,205
10,214
10,224

9,921
9,931
9,940
9,949
9,959

9,656
9,666
9,675
9,684
9,694

168,481
168,581
168,681
168,781
168,881

168,580
168,680
168,780
168,880
168,980

10,963
10,972
10,982
10,991
11,000

10,698
10,707
10,717
10,726
10,735

10,433
10,442
10,452
10,461
10,470

10,168
10,177
10,187
10,196
10,205

157,981
158,081
158,181
158,281
158,381

158,080
158,180
158,280
158,380
158,480

9,986
9,996
10,005
10,014
10,024

9,721
9,731
9,740
9,749
9,759

9,456
9,466
9,475
9,484
9,494

9,191
9,201
9,210
9,219
9,229

163,481
163,581
163,681
163,781
163,881

163,580
163,680
163,780
163,880
163,980

10,498
10,507
10,517
10,526
10,535

10,233 9,968
10,242 9,977
10,252 9,987
10,261 9,996
10,270 10,005

9,703
9,712
9,722
9,731
9,740

168,981
169,081
169,181
169,281
169,381

169,080
169,180
169,280
169,380
169,480

11,009
11,019
11,028
11,037
11,047

10,744
10,754
10,763
10,772
10,782

10,479
10,489
10,498
10,507
10,517

10,214
10,224
10,233
10,242
10,252

Form 540 2EZ Tax Booklet 2004

Page 35

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

169,481
169,581
169,681
169,781
169,881

169,580
169,680
169,780
169,880
169,980

11,056
11,065
11,075
11,084
11,093

10,791
10,800
10,810
10,819
10,828

10,526
10,535
10,545
10,554
10,563

10,261
10,270
10,280
10,289
10,298

174,981
175,081
175,181
175,281
175,381

175,080
175,180
175,280
175,380
175,480

11,567
11,577
11,586
11,595
11,605

11,302
11,312
11,321
11,330
11,340

11,037
11,047
11,056
11,065
11,075

10,772
10,782
10,791
10,800
10,810

180,481
180,581
180,681
180,781
180,881

180,580
180,680
180,780
180,880
180,980

12,079
12,088
12,098
12,107
12,116

11,814
11,823
11,833
11,842
11,851

11,549
11,558
11,568
11,577
11,586

11,284
11,293
11,303
11,312
11,321

169,981
170,081
170,181
170,281
170,381

170,080
170,180
170,280
170,380
170,480

11,102
11,112
11,121
11,130
11,140

10,837
10,847
10,856
10,865
10,875

10,572
10,582
10,591
10,600
10,610

10,307
10,317
10,326
10,335
10,345

175,481
175,581
175,681
175,781
175,881

175,580
175,680
175,780
175,880
175,980

11,614
11,623
11,633
11,642
11,651

11,349
11,358
11,368
11,377
11,386

11,084
11,093
11,103
11,112
11,121

10,819
10,828
10,838
10,847
10,856

180,981
181,081
181,181
181,281
181,381

181,080
181,180
181,280
181,380
181,480

12,125
12,135
12,144
12,153
12,163

11,860
11,870
11,879
11,888
11,898

11,595
11,605
11,614
11,623
11,633

11,330
11,340
11,349
11,358
11,368

170,481
170,581
170,681
170,781
170,881

170,580
170,680
170,780
170,880
170,980

11,149
11,158
11,168
11,177
11,186

10,884
10,893
10,903
10,912
10,921

10,619
10,628
10,638
10,647
10,656

10,354
10,363
10,373
10,382
10,391

175,981
176,081
176,181
176,281
176,381

176,080
176,180
176,280
176,380
176,480

11,660
11,670
11,679
11,688
11,698

11,395
11,405
11,414
11,423
11,433

11,130
11,140
11,149
11,158
11,168

10,865
10,875
10,884
10,893
10,903

181,481
181,581
181,681
181,781
181,881

181,580
181,680
181,780
181,880
181,980

12,172
12,181
12,191
12,200
12,209

11,907
11,916
11,926
11,935
11,944

11,642
11,651
11,661
11,670
11,679

11,377
11,386
11,396
11,405
11,414

170,981
171,081
171,181
171,281
171,381

171,080
171,180
171,280
171,380
171,480

11,195
11,205
11,214
11,223
11,233

10,930
10,940
10,949
10,958
10,968

10,665
10,675
10,684
10,693
10,703

10,400
10,410
10,419
10,428
10,438

176,481
176,581
176,681
176,781
176,881

176,580
176,680
176,780
176,880
176,980

11,707
11,716
11,726
11,735
11,744

11,442
11,451
11,461
11,470
11,479

11,177
11,186
11,196
11,205
11,214

10,912
10,921
10,931
10,940
10,949

171,481
171,581
171,681
171,781
171,881

171,580
171,680
171,780
171,880
171,980

11,242
11,251
11,261
11,270
11,279

10,977
10,986
10,996
11,005
11,014

10,712
10,721
10,731
10,740
10,749

10,447
10,456
10,466
10,475
10,484

176,981
177,081
177,181
177,281
177,381

177,080
177,180
177,280
177,380
177,480

11,753
11,763
11,772
11,781
11,791

11,488
11,498
11,507
11,516
11,526

11,223
11,233
11,242
11,251
11,261

10,958
10,968
10,977
10,986
10,996

181,981
182,081
182,181
182,281
182,381
182,481

182,080
182,180
182,280
182,380
182,480
182,580

12,218
12,228
12,237
12,246
12,256
12,265

11,953
11,963
11,972
11,981
11,991
12,000

11,688
11,698
11,707
11,716
11,726
11,735

11,423
11,433
11,442
11,451
11,461
11,470

182,581
182,681
182,781
182,881

182,680
182,780
182,880
182,980

12,274
12,284
12,293
12,302

12,009
12,019
12,028
12,037

11,744
11,754
11,763
11,772

11,479
11,489
11,498
11,507

171,981
172,081
172,181
172,281
172,381

172,080
172,180
172,280
172,380
172,480

11,288
11,298
11,307
11,316
11,326

11,023
11,033
11,042
11,051
11,061

10,758
10,768
10,777
10,786
10,796

10,493
10,503
10,512
10,521
10,531

177,481
177,581
177,681
177,781
177,881

177,580
177,680
177,780
177,880
177,980

11,800
11,809
11,819
11,828
11,837

11,535
11,544
11,554
11,563
11,572

11,270
11,279
11,289
11,298
11,307

11,005
11,014
11,024
11,033
11,042

182,981
183,081
183,181
183,281
183,381

183,080
183,180
183,280
183,380
183,480

12,311
12,321
12,330
12,339
12,349

12,046
12,056
12,065
12,074
12,084

11,781
11,791
11,800
11,809
11,819

11,516
11,526
11,535
11,544
11,554

172,481
172,581
172,681
172,781
172,881

172,580
172,680
172,780
172,880
172,980

11,335
11,344
11,354
11,363
11,372

11,070
11,079
11,089
11,098
11,107

10,805
10,814
10,824
10,833
10,842

10,540
10,549
10,559
10,568
10,577

177,981
178,081
178,181
178,281
178,381

178,080
178,180
178,280
178,380
178,480

11,846
11,856
11,865
11,874
11,884

11,581
11,591
11,600
11,609
11,619

11,316
11,326
11,335
11,344
11,354

11,051
11,061
11,070
11,079
11,089

183,481
183,581
183,681
183,781
183,881

183,580
183,680
183,780
183,880
183,980

12,358
12,367
12,377
12,386
12,395

12,093
12,102
12,112
12,121
12,130

11,828
11,837
11,847
11,856
11,865

11,563
11,572
11,582
11,591
11,600

172,981
173,081
173,181
173,281
173,381

173,080
173,180
173,280
173,380
173,480

11,381
11,391
11,400
11,409
11,419

11,116
11,126
11,135
11,144
11,154

10,851
10,861
10,870
10,879
10,889

10,586
10,596
10,605
10,614
10,624

178,481
178,581
178,681
178,781
178,881

178,580
178,680
178,780
178,880
178,980

11,893
11,902
11,912
11,921
11,930

11,628
11,637
11,647
11,656
11,665

11,363
11,372
11,382
11,391
11,400

11,098
11,107
11,117
11,126
11,135

183,981
184,081
184,181
184,281
184,381

184,080
184,180
184,280
184,380
184,480

12,404
12,414
12,423
12,432
12,442

12,139
12,149
12,158
12,167
12,177

11,874
11,884
11,893
11,902
11,912

11,609
11,619
11,628
11,637
11,647

173,481
173,581
173,681
173,781
173,881

173,580
173,680
173,780
173,880
173,980

11,428
11,437
11,447
11,456
11,465

11,163
11,172
11,182
11,191
11,200

10,898
10,907
10,917
10,926
10,935

10,633
10,642
10,652
10,661
10,670

178,981
179,081
179,181
179,281
179,381

179,080
179,180
179,280
179,380
179,480

11,939
11,949
11,958
11,967
11,977

11,674
11,684
11,693
11,702
11,712

11,409
11,419
11,428
11,437
11,447

11,144
11,154
11,163
11,172
11,182

184,481
184,581
184,681
184,781
184,881

184,580
184,680
184,780
184,880
184,980

12,451
12,460
12,470
12,479
12,488

12,186
12,195
12,205
12,214
12,223

11,921
11,930
11,940
11,949
11,958

11,656
11,665
11,675
11,684
11,693

173,981
174,081
174,181
174,281
174,381

174,080
174,180
174,280
174,380
174,480

11,474
11,484
11,493
11,502
11,512

11,209
11,219
11,228
11,237
11,247

10,944
10,954
10,963
10,972
10,982

10,679
10,689
10,698
10,707
10,717

179,481
179,581
179,681
179,781
179,881

179,580
179,680
179,780
179,880
179,980

11,986
11,995
12,005
12,014
12,023

11,721
11,730
11,740
11,749
11,758

11,456
11,465
11,475
11,484
11,493

11,191
11,200
11,210
11,219
11,228

184,981
185,081
185,181
185,281
185,381

185,080
185,180
185,280
185,380
185,480

12,497
12,507
12,516
12,525
12,535

12,232
12,242
12,251
12,260
12,270

11,967
11,977
11,986
11,995
12,005

11,702
11,712
11,721
11,730
11,740

174,481
174,581
174,681
174,781
174,881

174,580
174,680
174,780
174,880
174,980

11,521
11,530
11,540
11,549
11,558

11,256
11,265
11,275
11,284
11,293

10,991
11,000
11,010
11,019
11,028

10,726
10,735
10,745
10,754
10,763

179,981
180,081
180,181
180,281
180,381

180,080
180,180
180,280
180,380
180,480

12,032
12,042
12,051
12,060
12,070

11,767
11,777
11,786
11,795
11,805

11,502
11,512
11,521
11,530
11,540

11,237
11,247
11,256
11,265
11,275

185,481
185,581
185,681
185,781
185,881

185,580
185,680
185,780
185,880
185,980

12,544
12,553
12,563
12,572
12,581

12,279
12,288
12,298
12,307
12,316

12,014
12,023
12,033
12,042
12,051

11,749
11,758
11,768
11,777
11,786

Page 36 Form 540 2EZ Tax Booklet 2004

Married Filing Jointly or Qualifying Widow(er)

2004 California 2EZ Table

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.
This table gives you credit of $6,330 for your standard deduction, $170 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

185,981
186,081
186,181
186,281
186,381

186,080
186,180
186,280
186,380
186,480

12,590
12,600
12,609
12,618
12,628

12,325
12,335
12,344
12,353
12,363

12,060
12,070
12,079
12,088
12,098

11,795
11,805
11,814
11,823
11,833

191,481
191,581
191,681
191,781
191,881

191,580
191,680
191,780
191,880
191,980

13,102
13,111
13,121
13,130
13,139

12,837
12,846
12,856
12,865
12,874

12,572
12,581
12,591
12,600
12,609

12,307
12,316
12,326
12,335
12,344

196,981
197,081
197,181
197,281
197,381

197,080
197,180
197,280
197,380
197,480

13,613
13,623
13,632
13,641
13,651

13,348
13,358
13,367
13,376
13,386

13,083
13,093
13,102
13,111
13,121

12,818
12,828
12,837
12,846
12,856

186,481
186,581
186,681
186,781
186,881

186,580
186,680
186,780
186,880
186,980

12,637
12,646
12,656
12,665
12,674

12,372
12,381
12,391
12,400
12,409

12,107
12,116
12,126
12,135
12,144

11,842
11,851
11,861
11,870
11,879

191,981
192,081
192,181
192,281
192,381

192,080
192,180
192,280
192,380
192,480

13,148
13,158
13,167
13,176
13,186

12,883
12,893
12,902
12,911
12,921

12,618
12,628
12,637
12,646
12,656

12,353
12,363
12,372
12,381
12,391

197,481
197,581
197,681
197,781
197,881

197,580
197,680
197,780
197,880
197,980

13,660
13,669
13,679
13,688
13,697

13,395
13,404
13,414
13,423
13,432

13,130
13,139
13,149
13,158
13,167

12,865
12,874
12,884
12,893
12,902

186,981
187,081
187,181
187,281
187,381

187,080
187,180
187,280
187,380
187,480

12,683
12,693
12,702
12,711
12,721

12,418
12,428
12,437
12,446
12,456

12,153
12,163
12,172
12,181
12,191

11,888
11,898
11,907
11,916
11,926

192,481
192,581
192,681
192,781
192,881

192,580
192,680
192,780
192,880
192,980

13,195
13,204
13,214
13,223
13,232

12,930
12,939
12,949
12,958
12,967

12,665
12,674
12,684
12,693
12,702

12,400
12,409
12,419
12,428
12,437

187,481
187,581
187,681
187,781
187,881

187,580
187,680
187,780
187,880
187,980

12,730
12,739
12,749
12,758
12,767

12,465
12,474
12,484
12,493
12,502

12,200
12,209
12,219
12,228
12,237

11,935
11,944
11,954
11,963
11,972

192,981
193,081
193,181
193,281
193,381

193,080
193,180
193,280
193,380
193,480

13,241
13,251
13,260
13,269
13,279

12,976
12,986
12,995
13,004
13,014

12,711
12,721
12,730
12,739
12,749

12,446
12,456
12,465
12,474
12,484

197,981
198,081
198,181
198,281
198,381
198,481

198,080
198,180
198,280
198,380
198,480
198,580

13,706
13,716
13,725
13,734
13,744
13,753

13,441
13,451
13,460
13,469
13,479
13,488

13,176
13,186
13,195
13,204
13,214
13,223

12,911
12,921
12,930
12,939
12,949
12,958

198,581
198,681
198,781
198,881

198,680
198,780
198,880
198,980

13,762
13,772
13,781
13,790

13,497
13,507
13,516
13,525

13,232
13,242
13,251
13,260

12,967
12,977
12,986
12,995

187,981
188,081
188,181
188,281
188,381

188,080
188,180
188,280
188,380
188,480

12,776
12,786
12,795
12,804
12,814

12,511
12,521
12,530
12,539
12,549

12,246
12,256
12,265
12,274
12,284

11,981
11,991
12,000
12,009
12,019

193,481
193,581
193,681
193,781
193,881

193,580
193,680
193,780
193,880
193,980

13,288
13,297
13,307
13,316
13,325

13,023
13,032
13,042
13,051
13,060

12,758
12,767
12,777
12,786
12,795

12,493
12,502
12,512
12,521
12,530

198,981
199,081
199,181
199,281
199,381

199,080
199,180
199,280
199,380
199,480

13,799
13,809
13,818
13,827
13,837

13,534
13,544
13,553
13,562
13,572

13,269
13,279
13,288
13,297
13,307

13,004
13,014
13,023
13,032
13,042

188,481
188,581
188,681
188,781
188,881

188,580
188,680
188,780
188,880
188,980

12,823
12,832
12,842
12,851
12,860

12,558
12,567
12,577
12,586
12,595

12,293
12,302
12,312
12,321
12,330

12,028
12,037
12,047
12,056
12,065

193,981
194,081
194,181
194,281
194,381

194,080
194,180
194,280
194,380
194,480

13,334
13,344
13,353
13,362
13,372

13,069
13,079
13,088
13,097
13,107

12,804
12,814
12,823
12,832
12,842

12,539
12,549
12,558
12,567
12,577

199,481
199,581
199,681
199,781
199,881

199,580
199,680
199,780
199,880
199,980

13,846
13,855
13,865
13,874
13,883

13,581
13,590
13,600
13,609
13,618

13,316
13,325
13,335
13,344
13,353

13,051
13,060
13,070
13,079
13,088

188,981
189,081
189,181
189,281
189,381

189,080
189,180
189,280
189,380
189,480

12,869
12,879
12,888
12,897
12,907

12,604
12,614
12,623
12,632
12,642

12,339
12,349
12,358
12,367
12,377

12,074
12,084
12,093
12,102
12,112

194,481
194,581
194,681
194,781
194,881

194,580
194,680
194,780
194,880
194,980

13,381
13,390
13,400
13,409
13,418

13,116
13,125
13,135
13,144
13,153

12,851
12,860
12,870
12,879
12,888

12,586
12,595
12,605
12,614
12,623

199,981 200,000 13,892 13,627 13,362 13,097

189,481
189,581
189,681
189,781
189,881

189,580
189,680
189,780
189,880
189,980

12,916
12,925
12,935
12,944
12,953

12,651
12,660
12,670
12,679
12,688

12,386
12,395
12,405
12,414
12,423

12,121
12,130
12,140
12,149
12,158

194,981
195,081
195,181
195,281
195,381

195,080
195,180
195,280
195,380
195,480

13,427
13,437
13,446
13,455
13,465

13,162
13,172
13,181
13,190
13,200

12,897
12,907
12,916
12,925
12,935

12,632
12,642
12,651
12,660
12,670

189,981
190,081
190,181
190,281
190,381

190,080
190,180
190,280
190,380
190,480

12,962
12,972
12,981
12,990
13,000

12,697
12,707
12,716
12,725
12,735

12,432
12,442
12,451
12,460
12,470

12,167
12,177
12,186
12,195
12,205

195,481
195,581
195,681
195,781
195,881

195,580
195,680
195,780
195,880
195,980

13,474
13,483
13,493
13,502
13,511

13,209
13,218
13,228
13,237
13,246

12,944
12,953
12,963
12,972
12,981

12,679
12,688
12,698
12,707
12,716

190,481
190,581
190,681
190,781
190,881

190,580
190,680
190,780
190,880
190,980

13,009
13,018
13,028
13,037
13,046

12,744
12,753
12,763
12,772
12,781

12,479
12,488
12,498
12,507
12,516

12,214
12,223
12,233
12,242
12,251

195,981
196,081
196,181
196,281
196,381

196,080
196,180
196,280
196,380
196,480

13,520
13,530
13,539
13,548
13,558

13,255
13,265
13,274
13,283
13,293

12,990
13,000
13,009
13,018
13,028

12,725
12,735
12,744
12,753
12,763

190,981
191,081
191,181
191,281
191,381

191,080
191,180
191,280
191,380
191,480

13,055
13,065
13,074
13,083
13,093

12,790
12,800
12,809
12,818
12,828

12,525
12,535
12,544
12,553
12,563

12,260
12,270
12,279
12,288
12,298

196,481
196,581
196,681
196,781
196,881

196,580
196,680
196,780
196,880
196,980

13,567
13,576
13,586
13,595
13,604

13,302
13,311
13,321
13,330
13,339

13,037
13,046
13,056
13,065
13,074

12,772
12,781
12,791
12,800
12,809

OVER $200,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Form 540 2EZ Tax Booklet 2004

Page 37

Head of Household

2004 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

0
14,881
14,981
15,081
15,181

14,880
14,980
15,080
15,180
15,280

0
1
2
3
4

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,281
20,381
20,481
20,581
20,681

20,380
20,480
20,580
20,680
20,780

72
74
76
78
80

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,781
25,881
25,981
26,081
26,181

25,880
25,980
26,080
26,180
26,280

182
184
186
188
190

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

15,281
15,381
15,481
15,581
15,681

15,380
15,480
15,580
15,680
15,780

5
6
7
8
9

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

20,781
20,881
20,981
21,081
21,181

20,880
20,980
21,080
21,180
21,280

82
84
86
88
90

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,281
26,381
26,481
26,581
26,681

26,380
26,480
26,580
26,680
26,780

192
194
196
198
200

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

15,781
15,881
15,981
16,081
16,181

15,880
15,980
16,080
16,180
16,280

10
11
12
13
14

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,281
21,381
21,481
21,581
21,681

21,380
21,480
21,580
21,680
21,780

92
94
96
98
100

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

26,781
26,881
26,981
27,081
27,181

26,880
26,980
27,080
27,180
27,280

202
204
206
208
210

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,281
16,381
16,481
16,581
16,681

16,380
16,480
16,580
16,680
16,780

15
16
17
18
19

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

21,781
21,881
21,981
22,081
22,181

21,880
21,980
22,080
22,180
22,280

102
104
106
108
110

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,281
27,381
27,481
27,581
27,681

27,380
27,480
27,580
27,680
27,780

212
214
216
218
220

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

16,781
16,881
16,981
17,081
17,181

16,880
16,980
17,080
17,180
17,280

20
21
22
23
24

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,281
22,381
22,481
22,581
22,681

22,380
22,480
22,580
22,680
22,780

112
114
116
118
120

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

27,781
27,881
27,981
28,081
28,181

27,880
27,980
28,080
28,180
28,280

222
224
226
228
230

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,281
17,381
17,481
17,581
17,681

17,380
17,480
17,580
17,680
17,780

25
26
27
28
29

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

22,781
22,881
22,981
23,081
23,181

22,880
22,980
23,080
23,180
23,280

122
124
126
128
130

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,281
28,381
28,481
28,581
28,681

28,380
28,480
28,580
28,680
28,780

232
234
236
238
240

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

17,781
17,881
17,981
18,081
18,181

17,880
17,980
18,080
18,180
18,280

30
31
32
33
34

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,281
23,381
23,481
23,581
23,681

23,380
23,480
23,580
23,680
23,780

132
134
136
138
140

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

28,781
28,881
28,981
29,081
29,181

28,880
28,980
29,080
29,180
29,280

242
244
246
248
250

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,281
18,381
18,481
18,581
18,681

18,380
18,480
18,580
18,680
18,780

35
36
37
38
40

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

23,781
23,881
23,981
24,081
24,181

23,880
23,980
24,080
24,180
24,280

142
144
146
148
150

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,281
29,381
29,481
29,581
29,681

29,380
29,480
29,580
29,680
29,780

252
254
256
258
260

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

18,781
18,881
18,981
19,081
19,181

18,880
18,980
19,080
19,180
19,280

42
44
46
48
50

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,281
24,381
24,481
24,581
24,681

24,380
24,480
24,580
24,680
24,780

152
154
156
158
160

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

29,781
29,881
29,981
30,081
30,181

29,880
29,980
30,080
30,180
30,280

262
264
266
268
270

0
0
1
3
5

0
0
0
0
0

0
0
0
0
0

19,281
19,381
19,481
19,581
19,681

19,380
19,480
19,580
19,680
19,780

52
54
56
58
60

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

24,781
24,881
24,981
25,081
25,181

24,880
24,980
25,080
25,180
25,280

162
164
166
168
170

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,281
30,381
30,481
30,581
30,681

30,380
30,480
30,580
30,680
30,780

272
274
276
278
280

7
9
11
13
15

0
0
0
0
0

0
0
0
0
0

19,781
19,881
19,981
20,081
20,181

19,880
19,980
20,080
20,180
20,280

62
64
66
68
70

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

25,281
25,381
25,481
25,581
25,681

25,380
25,480
25,580
25,680
25,780

172
174
176
178
180

0
0
0
0
0

0
0
0
0
0

0
0
0
0
0

30,781
30,881
30,981
31,081
31,181

30,880
30,980
31,080
31,180
31,280

282
284
286
288
290

17
19
21
23
25

0
0
0
0
0

0
0
0
0
0

Page 38 Form 540 2EZ Tax Booklet 2004

Head of Household

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

31,281
31,381
31,481
31,581
31,681

31,380
31,480
31,580
31,680
31,780

292
294
296
298
300

27
29
31
33
35

0
0
0
0
0

0
0
0
0
0

36,781
36,881
36,981
37,081
37,181

36,880
36,980
37,080
37,180
37,280

429
433
437
441
445

164
168
172
176
180

0
0
0
0
0

0
0
0
0
0

42,381
42,481
42,581
42,681
42,781

42,480
42,580
42,680
42,780
42,880

653
657
661
665
669

388
392
396
400
404

123
127
131
135
139

0
0
0
0
0

31,781
31,881
31,981
32,081
32,181

31,880
31,980
32,080
32,180
32,280

302
304
306
308
310

37
39
41
43
45

0
0
0
0
0

0
0
0
0
0

37,281
37,381
37,481
37,581
37,681

37,380
37,480
37,580
37,680
37,780

449
453
457
461
465

184
188
192
196
200

0
0
0
0
0

0
0
0
0
0

42,881
42,981
43,081
43,181
43,281

42,980
43,080
43,180
43,280
43,380

673
677
681
685
689

408
412
416
420
424

143
147
151
155
159

0
0
0
0
0

32,281
32,381
32,481
32,581
32,681

32,380
32,480
32,580
32,680
32,780

312
314
316
318
320

47
49
51
53
55

0
0
0
0
0

0
0
0
0
0

37,781
37,881
37,981
38,081
38,181

37,880
37,980
38,080
38,180
38,280

469
473
477
481
485

204
208
212
216
220

0
0
0
0
0

0
0
0
0
0

43,381
43,481
43,581
43,681
43,781

43,480
43,580
43,680
43,780
43,880

693
697
701
705
709

428
432
436
440
444

163
167
171
175
179

0
0
0
0
0

32,781
32,881
32,981
33,081
33,181

32,880
32,980
33,080
33,180
33,280

322
324
326
328
330

57
59
61
63
65

0
0
0
0
0

0
0
0
0
0

38,281
38,381
38,481
38,581
38,681

38,380
38,480
38,580
38,680
38,780

489
493
497
501
505

224
228
232
236
240

0
0
0
0
0

0
0
0
0
0

43,881
43,981
44,081
44,181
44,281

43,980
44,080
44,180
44,280
44,380

714
720
726
732
738

449
455
461
467
473

184
190
196
202
208

0
0
0
0
0

33,281
33,381
33,481
33,581
33,681

33,380
33,480
33,580
33,680
33,780

332
334
336
338
340

67
69
71
73
75

0
0
0
0
0

0
0
0
0
0

38,781
38,881
38,981
39,081
39,181

38,880
38,980
39,080
39,180
39,280

509
513
517
521
525

244
248
252
256
260

0
0
0
0
0

0
0
0
0
0

44,381
44,481
44,581
44,681
44,781

44,480
44,580
44,680
44,780
44,880

744
750
756
762
768

479
485
491
497
503

214
220
226
232
238

0
0
0
0
0

33,781
33,881
33,981
34,081
34,181

33,880
33,980
34,080
34,180
34,280

342
344
346
348
350

77
79
81
83
85

0
0
0
0
0

0
0
0
0
0

39,281
39,381
39,481
39,581
39,681

39,380
39,480
39,580
39,680
39,780

529
533
537
541
545

264
268
272
276
280

0
3
7
11
15

0
0
0
0
0

44,881
44,981
45,081
45,181
45,281

44,980
45,080
45,180
45,280
45,380

774
780
786
792
798

509
515
521
527
533

244
250
256
262
268

0
0
0
0
3

34,281
34,381
34,481
34,581
34,681

34,380
34,480
34,580
34,680
34,780

352
354
356
358
360

87
89
91
93
95

0
0
0
0
0

0
0
0
0
0

39,781
39,881
39,981
40,081
40,181

39,880
39,980
40,080
40,180
40,280

549
553
557
561
565

284
288
292
296
300

19
23
27
31
35

0
0
0
0
0

45,381
45,481
45,581
45,681
45,781

45,480
45,580
45,680
45,780
45,880

804
810
816
822
828

539
545
551
557
563

274
280
286
292
298

9
15
21
27
33

34,781
34,881
34,981
35,081
35,181

34,880
34,980
35,080
35,180
35,280

362
364
366
368
370

97
99
101
103
105

0
0
0
0
0

0
0
0
0
0

40,281
40,381
40,481
40,581
40,681

40,380
40,480
40,580
40,680
40,780

569
573
577
581
585

304
308
312
316
320

39
43
47
51
55

0
0
0
0
0

45,881
45,981
46,081
46,181
46,281

45,980
46,080
46,180
46,280
46,380

834
840
846
852
858

569
575
581
587
593

304
310
316
322
328

39
45
51
57
63

35,281
35,381
35,481
35,581
35,681

35,380
35,480
35,580
35,680
35,780

372
374
377
381
385

107
109
112
116
120

0
0
0
0
0

0
0
0
0
0

40,781
40,881
40,981
41,181
41,281

40,880
40,980
41,080
41,280
41,380

589
593
597
605
609

324
328
332
340
344

59
63
67
75
79

0
0
0
0
0

46,381
46,481
46,581
46,681
46,781

46,480
46,580
46,680
46,780
46,880

864
870
876
882
888

599
605
611
617
623

334
340
346
352
358

69
75
81
87
93

35,781
35,881
35,981
36,081
36,181

35,880
35,980
36,080
36,180
36,280

389
393
397
401
405

124
128
132
136
140

0
0
0
0
0

0
0
0
0
0

41,381
41,481
41,581
41,681
41,781

41,480
41,580
41,680
41,780
41,880

613
617
621
625
629

348
352
356
360
364

83
87
91
95
99

0
0
0
0
0

46,881
46,981
47,081
47,181
47,281

46,980
47,080
47,180
47,280
47,380

894
900
906
912
918

629
635
641
647
653

364
370
376
382
388

99
105
111
117
123

36,281
36,381
36,481
36,581
36,681

36,380
36,480
36,580
36,680
36,780

409
413
417
421
425

144
148
152
156
160

0
0
0
0
0

0
0
0
0
0

41,881
41,981
42,081
42,181
42,281

41,980
42,080
42,180
42,280
42,380

633
637
641
645
649

368
372
376
380
384

103
107
111
115
119

0
0
0
0
0

47,381
47,481
47,581
47,681
47,781

47,480
47,580
47,680
47,780
47,880

924
930
936
942
948

659
665
671
677
683

394
400
406
412
418

129
135
141
147
153

Form 540 2EZ Tax Booklet 2004

Page 39

Head of Household

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

47,881
47,981
48,081
48,181
48,281

47,980
48,080
48,180
48,280
48,380

954
960
966
972
978

689
695
701
707
713

424
430
436
442
448

159
165
171
177
183

53,381
53,481
53,581
53,681
53,781

53,480
53,580
53,680
53,780
53,880

1,296
1,304
1,312
1,320
1,328

1,031
1,039
1,047
1,055
1,063

766
774
782
790
798

501
509
517
525
533

58,881
58,981
59,081
59,181
59,281

58,980
59,080
59,180
59,280
59,380

1,736
1,744
1,752
1,760
1,768

1,471
1,479
1,487
1,495
1,503

1,206
1,214
1,222
1,230
1,238

48,381
48,481
48,581
48,681
48,781

48,480
984
48,580
990
48,680
996
48,780 1,002
48,880 1,008

719
725
731
737
743

454
460
466
472
478

189
195
201
207
213

53,881
53,981
54,081
54,181
54,281

53,980
54,080
54,180
54,280
54,380

1,336
1,344
1,352
1,360
2,403

1,071
1,079
1,087
1,095
1,103

806
814
822
830
838

541
549
557
565
573

59,381
59,481
59,581
59,681
59,781

59,480
59,580
59,680
59,780
59,880

1,776
1,784
1,792
1,800
1,808

1,511
1,519
1,527
1,535
1,543

1,246
981
1,254
989
1,262
997
1,270 1,005
1,278 1,013

48,881
48,981
49,081
49,181
49,281

48,980
49,080
49,180
49,280
49,380

1,014
1,020
1,026
1,032
1,038

749
755
761
767
773

484
490
496
502
508

219
225
231
237
243

54,381
54,481
54,581
54,681
54,781

54,480
54,580
54,680
54,780
54,880

1,376
1,384
1,392
1,400
1,408

1,111
1,119
1,127
1,135
1,143

846
854
862
870
878

581
589
597
605
613

59,881
59,981
60,081
60,181
60,281

59,980
60,080
60,180
60,280
60,380

1,816
1,824
1,832
1,840
1,848

1,551
1,559
1,567
1,575
1,583

1,286
1,294
1,302
1,310
1,318

1,021
1,029
1,037
1,045
1,053

49,381
49,481
49,581
49,681
49,781

49,480
49,580
49,680
49,780
49,880

1,044
1,050
1,056
1,062
1,068

779
785
791
797
803

514
520
526
532
538

249
255
261
267
273

54,881
54,981
55,081
55,181
55,281

54,980
55,080
55,180
55,280
55,380

1,416
1,424
1,432
1,440
1,448

1,151
1,159
1,167
1,175
1,183

886
894
902
910
918

621
629
637
645
653

60,381
60,481
60,581
60,681
60,781

60,480
60,580
60,680
60,780
60,880

1,856
1,864
1,872
1,880
1,888

1,591
1,599
1,607
1,615
1,623

1,326
1,334
1,342
1,350
1,358

1,061
1,069
1,077
1,085
1,093

49,881
49,981
50,081
50,181
50,281

49,980
50,080
50,180
50,280
50,380

1,074
1,080
1,086
1,092
1,098

809
815
821
827
833

544
550
556
562
568

279
285
291
297
303

55,381
55,481
55,581
55,681
55,781

55,480
55,580
55,680
55,780
55,880

1,456
1,464
1,472
1,480
1,488

1,191
1,199
1,207
1,215
1,223

926
934
942
950
958

661
669
677
685
693

60,881
60,981
61,081
61,181
61,281

60,980
61,080
61,180
61,280
61,380

1,896
1,904
1,912
1,920
1,929

1,631
1,639
1,647
1,655
1,664

1,366
1,374
1,382
1,390
1,399

1,101
1,109
1,117
1,125
1,134

50,381
50,481
50,581
50,681
50,781

50,480
50,580
50,680
50,780
50,880

1,104
1,110
1,116
1,122
1,128

839
845
851
857
863

574
580
586
592
598

309
315
321
327
333

55,881
55,981
56,081
56,181
56,281

55,980
56,080
56,180
56,280
56,380

1,496
1,504
1,512
1,520
1,528

1,231
1,239
1,247
1,255
1,263

966
974
982
990
998

701
709
717
725
733

61,381
61,481
61,581
61,681
61,781

61,480
61,580
61,680
61,780
61,880

1,938
1,948
1,957
1,966
1,975

1,673
1,683
1,692
1,701
1,710

1,408
1,418
1,427
1,436
1,445

1,143
1,153
1,162
1,171
1,180

50,881
50,981
51,081
51,181
51,281

50,980
51,080
51,180
51,280
51,380

1,134
1,140
1,146
1,152
1,158

869
875
881
887
893

604
610
616
622
628

339
345
351
357
363

56,381
56,481
56,581
56,681
56,781

56,480
56,580
56,680
56,780
56,880

1,536
1,544
1,552
1,560
1,568

1,271
1,279
1,287
1,295
1,303

1,006
1,014
1,022
1,030
1,038

741
749
757
765
773

61,881
61,981
62,081
62,181
62,281

61,980
62,080
62,180
62,280
62,380

1,985
1,994
2,003
2,013
2,022

1,720
1,729
1,738
1,748
1,757

1,455
1,464
1,473
1,483
1,492

1,190
1,199
1,208
1,218
1,227

51,381
51,481
51,581
51,681
51,781

51,480
51,580
51,680
51,780
51,880

1,164
1,170
1,176
1,182
1,188

899
905
911
917
923

634
640
646
652
658

369
375
381
387
393

56,881
56,981
57,081
57,181
57,281

56,980
57,080
57,180
57,280
57,380

1,576
1,584
1,592
1,600
1,608

1,311
1,319
1,327
1,335
1,343

1,046
1,054
1,062
1,070
1,078

781
789
797
805
813

62,381
62,481
62,581
62,681
62,781

62,480
62,580
62,680
62,780
62,880

2,031
2,041
2,050
2,059
2,068

1,766
1,776
1,785
1,794
1,803

1,501
1,511
1,520
1,529
1,538

1,236
1,246
1,255
1,264
1,273

51,881
51,981
52,081
52,181
52,281

51,980
52,080
52,180
52,280
52,380

1,194
1,200
1,206
1,212
1,218

929
935
941
947
953

664
670
676
682
688

399
405
411
417
423

57,381
57,481
57,581
57,681
57,781

57,480
57,580
57,680
57,780
57,880

1,616
1,624
1,632
1,640
1,648

1,351
1,359
1,367
1,375
1,383

1,086
1,094
1,102
1,110
1,118

821
829
837
845
853

62,881
62,981
63,081
63,181
63,281

62,980
63,080
63,180
63,280
63,380

2,078
2,087
2,096
2,106
2,115

1,813
1,822
1,831
1,841
1,850

1,548
1,557
1,566
1,576
1,585

1,283
1,292
1,301
1,311
1,320

52,381
52,481
52,581
52,681
52,781

52,480
52,580
52,680
52,780
52,880

1,224
1,230
1,236
1,242
1,248

959
965
971
977
983

694
700
706
712
718

429
435
441
447
453

57,881
57,981
58,081
58,181
58,281

57,980
58,080
58,180
58,280
58,380

1,656
1,664
1,672
1,680
1,688

1,391
1,399
1,407
1,415
1,423

1,126
1,134
1,142
1,150
1,158

861
869
877
885
893

63,381
63,481
63,581
63,681
63,781

63,480
63,580
63,680
63,780
63,880

2,124
2,134
2,143
2,152
2,161

1,859
1,869
1,878
1,887
1,896

1,594
1,604
1,613
1,622
1,631

1,329
1,339
1,348
1,357
1,366

52,881
52,981
53,081
53,181
53,281

52,980
53,080
53,180
53,280
53,380

1,256
991
1,264
999
1,272 1,007
1,280 1,015
1,288 1,023

726
734
742
750
758

461
469
477
485
493

58,381
58,481
58,581
58,681
58,781

58,480
58,580
58,680
58,780
58,880

1,696
1,704
1,712
1,720
1,728

1,431
1,439
1,447
1,455
1,463

1,166
1,174
1,182
1,190
1,198

901
909
917
925
933

63,881
63,981
64,081
64,181
64,281

63,980
64,080
64,180
64,280
64,380

2,171
2,180
2,189
2,199
2,208

1,906
1,915
1,924
1,934
1,943

1,641
1,650
1,659
1,669
1,678

1,376
1,385
1,394
1,404
1,413

Page 40 Form 540 2EZ Tax Booklet 2004

941
949
957
965
973

Head of Household

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

64,381
64,481
64,581
64,681
64,781

64,480
64,580
64,680
64,780
64,880

2,217
2,227
2,236
2,245
2,254

1,952
1,962
1,971
1,980
1,989

1,687
1,697
1,706
1,715
1,724

1,422
1,432
1,441
1,450
1,459

69,881
69,981
70,081
70,181
70,281

69,980
70,080
70,180
70,280
70,380

2,729
2,738
2,747
2,757
2,766

2,464
2,473
2,482
2,492
2,501

2,199
2,208
2,217
2,227
2,236

1,934
1,943
1,952
1,962
1,971

75,381
75,481
75,581
75,681
75,781

75,480
75,580
75,680
75,780
75,880

3,240
3,250
3,259
3,268
3,277

2,975
2,985
2,994
3,003
3,012

2,710
2,720
2,729
2,738
2,747

2,445
2,455
2,464
2,473
2,482

64,881
64,981
65,081
65,181
65,281

64,980
65,080
65,180
65,280
65,380

2,264
2,273
2,282
2,292
2,301

1,999
2,008
2,017
2,027
2,036

1,734
1,743
1,752
1,762
1,771

1,469
1,478
1,487
1,497
1,506

70,381
70,481
70,581
70,681
70,781

70,480
70,580
70,680
70,780
70,880

2,775
2,785
2,794
2,803
2,812

2,510
2,520
2,529
2,538
2,547

2,245
2,255
2,264
2,273
2,282

1,980
1,990
1,999
2,008
2,017

75,881
75,981
76,081
76,181
76,281

75,980
76,080
76,180
76,280
76,380

3,287
3,296
3,305
3,315
3,324

3,022
3,031
3,040
3,050
3,059

2,757
2,766
2,775
2,785
2,794

2,492
2,501
2,510
2,520
2,529

65,381
65,481
65,581
65,681
65,781

65,480
65,580
65,680
65,780
65,880

2,310
2,320
2,329
2,338
2,347

2,045
2,055
2,064
2,073
2,082

1,780
1,790
1,799
1,808
1,817

1,515
1,525
1,534
1,543
1,552

70,881
70,981
71,081
71,181
71,281

70,980
71,080
71,180
71,280
71,380

2,822
2,831
2,840
2,850
2,859

2,557
2,566
2,575
2,585
2,594

2,292
2,301
2,310
2,320
2,329

2,027
2,036
2,045
2,055
2,064

76,381
76,481
76,581
76,681
76,781

76,480
76,580
76,680
76,780
76,880

3,333
3,343
3,352
3,361
3,370

3,068
3,078
3,087
3,096
3,105

2,803
2,813
2,822
2,831
2,840

2,538
2,548
2,557
2,566
2,575

65,881
65,981
66,081
66,181
66,281

65,980
66,080
66,180
66,280
66,380

2,357
2,366
2,375
2,385
2,394

2,092
2,101
2,110
2,120
2,129

1,827
1,836
1,845
1,855
1,864

1,562
1,571
1,580
1,590
1,599

71,381
71,481
71,581
71,681
71,781

71,480
71,580
71,680
71,780
71,880

2,868
2,878
2,887
2,896
2,905

2,603
2,613
2,622
2,631
2,640

2,338
2,348
2,357
2,366
2,375

2,073
2,083
2,092
2,101
2,110

76,881
76,981
77,081
77,181
77,281

76,980
77,080
77,180
77,280
77,380

3,380
3,389
3,398
3,408
3,417

3,115
3,124
3,133
3,143
3,152

2,850
2,859
2,868
2,878
2,887

2,585
2,594
2,603
2,613
2,622

66,381
66,481
66,581
66,681
66,781

66,480
66,580
66,680
66,780
66,880

2,403
2,413
2,422
2,431
2,440

2,138
2,148
2,157
2,166
2,175

1,873
1,883
1,892
1,901
1,910

1,608
1,618
1,627
1,636
1,645

71,881
71,981
72,081
72,181
72,281

71,980
72,080
72,180
72,280
72,380

2,915
2,924
2,933
2,943
2,952

2,650
2,659
2,668
2,678
2,687

2,385
2,394
2,403
2,413
2,422

2,120
2,129
2,138
2,148
2,157

77,381
77,481
77,581
77,681
77,781

77,480
77,580
77,680
77,780
77,880

3,426
3,436
3,445
3,454
3,463

3,161
3,171
3,180
3,189
3,198

2,896
2,906
2,915
2,924
2,933

2,631
2,641
2,650
2,659
2,668

66,881
66,981
67,081
67,181
67,281

66,980
67,080
67,180
67,280
67,380

2,450
2,459
2,468
2,478
2,487

2,185
2,194
2,203
2,213
2,222

1,920
1,929
1,938
1,948
1,957

1,655
1,664
1,673
1,683
1,692

72,381
72,481
72,581
72,681
72,781

72,480
72,580
72,680
72,780
72,880

2,961
2,971
2,980
2,989
2,998

2,696
2,706
2,715
2,724
2,733

2,431
2,441
2,450
2,459
2,468

2,166
2,176
2,185
2,194
2,203

77,881
77,981
78,081
78,181
78,281

77,980
78,080
78,180
78,280
78,380

3,473
3,482
3,491
3,501
3,510

3,208
3,217
3,226
3,236
3,245

2,943
2,952
2,961
2,971
2,980

2,678
2,687
2,696
2,706
2,715

67,381
67,481
67,581
67,681
67,781

67,480
67,580
67,680
67,780
67,880

2,496
2,506
2,515
2,524
2,533

2,231
2,241
2,250
2,259
2,268

1,966
1,976
1,985
1,994
2,003

1,701
1,711
1,720
1,729
1,738

72,881
72,981
73,081
73,181
73,281

72,980
73,080
73,180
73,280
73,380

3,008
3,017
3,026
3,036
3,045

2,743
2,752
2,761
2,771
2,780

2,478
2,487
2,496
2,506
2,515

2,213
2,222
2,231
2,241
2,250

78,381
78,481
78,581
78,681
78,781

78,480
78,580
78,680
78,780
78,880

3,519
3,529
3,538
3,547
3,556

3,254
3,264
3,273
3,282
3,291

2,989
2,999
3,008
3,017
3,026

2,724
2,734
2,743
2,752
2,761

67,881
67,981
68,081
68,181
68,281

67,980
68,080
68,180
68,280
68,380

2,543
2,552
2,561
2,571
2,580

2,278
2,287
2,296
2,306
2,315

2,013
2,022
2,031
2,041
2,050

1,748
1,757
1,766
1,776
1,785

73,381
73,481
73,581
73,681
73,781

73,480
73,580
73,680
73,780
73,880

3,054
3,064
3,073
3,082
3,091

2,789
2,799
2,808
2,817
2,826

2,524
2,534
2,543
2,552
2,561

2,259
2,269
2,278
2,287
2,296

78,881
78,981
79,081
79,181
79,281

78,980
79,080
79,180
79,280
79,380

3,566
3,575
3,584
3,594
3,603

3,301
3,310
3,319
3,329
3,338

3,036
3,045
3,054
3,064
3,073

2,771
2,780
2,789
2,799
2,808

68,381
68,481
68,581
68,681
68,781

68,480
68,580
68,680
68,780
68,880

2,589
2,599
2,608
2,617
2,626

2,324
2,334
2,343
2,352
2,361

2,059
2,069
2,078
2,087
2,096

1,794
1,804
1,813
1,822
1,831

73,881
73,981
74,081
74,181
74,281

73,980
74,080
74,180
74,280
74,380

3,101
3,110
3,119
3,129
3,138

2,836
2,845
2,854
2,864
2,873

2,571
2,580
2,589
2,599
2,608

2,306
2,315
2,324
2,334
2,343

79,381
79,481
79,581
79,681
79,781

79,480
79,580
79,680
79,780
79,880

3,612
3,622
3,631
3,640
3,649

3,347
3,357
3,366
3,375
3,384

3,082
3,092
3,101
3,110
3,119

2,817
2,827
2,836
2,845
2,854

68,881
68,981
69,081
69,181
69,281

68,980
69,080
69,180
69,280
69,380

2,636
2,645
2,654
2,664
2,673

2,371
2,380
2,389
2,399
2,408

2,106
2,115
2,124
2,134
2,143

1,841
1,850
1,859
1,869
1,878

74,381
74,481
74,581
74,681
74,781

74,480
74,580
74,680
74,780
74,880

3,147
3,157
3,166
3,175
3,184

2,882
2,892
2,901
2,910
2,919

2,617
2,627
2,636
2,645
2,654

2,352
2,362
2,371
2,380
2,389

79,881
79,981
80,081
80,181
80,281

79,980
80,080
80,180
80,280
80,380

3,659
3,668
3,677
3,687
3,696

3,394
3,403
3,412
3,422
3,431

3,129
3,138
3,147
3,157
3,166

2,864
2,873
2,882
2,892
2,901

69,381
69,481
69,581
69,681
69,781

69,480
69,580
69,680
69,780
69,880

2,682
2,692
2,701
2,710
2,719

2,417
2,427
2,436
2,445
2,454

2,152
2,162
2,171
2,180
2,189

1,887
1,897
1,906
1,915
1,924

74,881
74,981
75,081
75,181
75,281

74,980
75,080
75,180
75,280
75,380

3,194
3,203
3,212
3,222
3,231

2,929
2,938
2,947
2,957
2,966

2,664
2,673
2,682
2,692
2,701

2,399
2,408
2,417
2,427
2,436

80,381
80,481
80,581
80,681
80,781

80,480
80,580
80,680
80,780
80,880

3,705
3,715
3,724
3,733
3,742

3,440
3,450
3,459
3,468
3,477

3,175
3,185
3,194
3,203
3,212

2,910
2,920
2,929
2,938
2,947

Form 540 2EZ Tax Booklet 2004

Page 41

Head of Household

2004 California 2EZ Table

(continued)

Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

80,881
80,981
81,081
81,181
81,281

80,980
81,080
81,180
81,280
81,380

3,752
3,761
3,770
3,780
3,789

3,487
3,496
3,505
3,515
3,524

3,222
3,231
3,240
3,250
3,259

2,957
2,966
2,975
2,985
2,994

86,381
86,481
86,581
86,681
86,781

86,480
86,580
86,680
86,780
86,880

4,263
4,273
4,282
4,291
4,300

3,998
4,008
4,017
4,026
4,035

3,733
3,743
3,752
3,761
3,770

3,468
3,478
3,487
3,496
3,505

91,881
91,981
92,081
92,181
92,281

91,980
92,080
92,180
92,280
92,380

4,775
4,784
4,793
4,803
4,812

4,510
4,519
4,528
4,538
4,547

4,245
4,254
4,263
4,273
4,282

3,980
3,989
3,998
4,008
4,017

81,381
81,481
81,581
81,681
81,781

81,480
81,580
81,680
81,780
81,880

3,798
3,808
3,817
3,826
3,835

3,533
3,543
3,552
3,561
3,570

3,268
3,278
3,287
3,296
3,305

3,003
3,013
3,022
3,031
3,040

86,881
86,981
87,081
87,181
87,281

86,980
87,080
87,180
87,280
87,380

4,310
4,319
4,328
4,338
4,347

4,045
4,054
4,063
4,073
4,082

3,780
3,789
3,798
3,808
3,817

3,515
3,524
3,533
3,543
3,552

92,381
92,481
92,581
92,681
92,781

92,480
92,580
92,680
92,780
92,880

4,821
4,831
4,840
4,849
4,858

4,556
4,566
4,575
4,584
4,593

4,291
4,301
4,310
4,319
4,328

4,026
4,036
4,045
4,054
4,063

81,881
81,981
82,081
82,181
82,281

81,980
82,080
82,180
82,280
82,380

3,845
3,854
3,863
3,873
3,882

3,580
3,589
3,598
3,608
3,617

3,315
3,324
3,333
3,343
3,352

3,050
3,059
3,068
3,078
3,087

87,381
87,481
87,581
87,681
87,781

87,480
87,580
87,680
87,780
87,880

4,356
4,366
4,375
4,384
4,393

4,091
4,101
4,110
4,119
4,128

3,826
3,836
3,845
3,854
3,863

3,561
3,571
3,580
3,589
3,598

92,881
92,981
93,081
93,181
93,281

92,980
93,080
93,180
93,280
93,380

4,868
4,877
4,886
4,896
4,905

4,603
4,612
4,621
4,631
4,640

4,338
4,347
4,356
4,366
4,375

4,073
4,082
4,091
4,101
4,110

82,381
82,481
82,581
82,681
82,781

82,480
82,580
82,680
82,780
82,880

3,891
3,901
3,910
3,919
3,928

3,626
3,636
3,645
3,654
3,663

3,361
3,371
3,380
3,389
3,398

3,096
3,106
3,115
3,124
3,133

87,881
87,981
88,081
88,181
88,281

87,980
88,080
88,180
88,280
88,380

4,403
4,412
4,421
4,431
4,440

4,138
4,147
4,156
4,166
4,175

3,873
3,882
3,891
3,901
3,910

3,608
3,617
3,626
3,636
3,645

93,381
93,481
93,581
93,681
93,781

93,480
93,580
93,680
93,780
93,880

4,914
4,924
4,933
4,942
4,951

4,649
4,659
4,668
4,677
4,686

4,384
4,394
4,403
4,412
4,421

4,119
4,129
4,138
4,147
4,156

82,881
82,981
83,081
83,181
83,281

82,980
83,080
83,180
83,280
83,380

3,938
3,947
3,956
3,966
3,975

3,673
3,682
3,691
3,701
3,710

3,408
3,417
3,426
3,436
3,445

3,143
3,152
3,161
3,171
3,180

88,381
88,481
88,581
88,681
88,781

88,480
88,580
88,680
88,780
88,880

4,449
4,459
4,468
4,477
4,486

4,184
4,194
4,203
4,212
4,221

3,919
3,929
3,938
3,947
3,956

3,654
3,664
3,673
3,682
3,691

93,881
93,981
94,081
94,181
94,281

93,980
94,080
94,180
94,280
94,380

4,961
4,970
4,979
4,989
4,998

4,696
4,705
4,714
4,724
4,733

4,431
4,440
4,449
4,459
4,468

4,166
4,175
4,184
4,194
4,203

83,381
83,481
83,581
83,681
83,781

83,480
83,580
83,680
83,780
83,880

3,984
3,994
4,003
4,012
4,021

3,719
3,729
3,738
3,747
3,756

3,454
3,464
3,473
3,482
3,491

3,189
3,199
3,208
3,217
3,226

88,881
88,981
89,081
89,181
89,281

88,980
89,080
89,180
89,280
89,380

4,496
4,505
4,514
4,524
4,533

4,231
4,240
4,249
4,259
4,268

3,966
3,975
3,984
3,994
4,003

3,701
3,710
3,719
3,729
3,738

94,381
94,481
94,581
94,681
94,781

94,480
94,580
94,680
94,780
94,880

5,007
5,017
5,026
5,035
5,044

4,742
4,752
4,761
4,770
4,779

4,477
4,487
4,496
4,505
4,514

4,212
4,222
4,231
4,240
4,249

83,881
83,981
84,081
84,181
84,281

83,980
84,080
84,180
84,280
84,380

4,031
4,040
4,049
4,059
4,068

3,766
3,775
3,784
3,794
3,803

3,501
3,510
3,519
3,529
3,538

3,236
3,245
3,254
3,264
3,273

89,381
89,481
89,581
89,681
89,781

89,480
89,580
89,680
89,780
89,880

4,542
4,552
4,561
4,570
4,579

4,277
4,287
4,296
4,305
4,314

4,012
4,022
4,031
4,040
4,049

3,747
3,757
3,766
3,775
3,784

94,881
94,981
95,081
95,181
95,281

94,980
95,080
95,180
95,280
95,380

5,054
5,063
5,072
5,082
5,091

4,789
4,798
4,807
4,817
4,826

4,524
4,533
4,542
4,552
4,561

4,259
4,268
4,277
4,287
4,296

84,381
84,481
84,581
84,681
84,781

84,480
84,580
84,680
84,780
84,880

4,077
4,087
4,096
4,105
4,114

3,812
3,822
3,831
3,840
3,849

3,547
3,557
3,566
3,575
3,584

3,282
3,292
3,301
3,310
3,319

89,881
89,981
90,081
90,181
90,281

89,980
90,080
90,180
90,280
90,380

4,589
4,598
4,607
4,617
4,626

4,324
4,333
4,342
4,352
4,361

4,059
4,068
4,077
4,087
4,096

3,794
3,803
3,812
3,822
3,831

95,381
95,481
95,581
95,681
95,781

95,480
95,580
95,680
95,780
95,880

5,100
5,110
5,119
5,128
5,137

4,835
4,845
4,854
4,863
4,872

4,570
4,580
4,589
4,598
4,607

4,305
4,315
4,324
4,333
4,342

84,881
84,981
85,081
85,181
85,281

84,980
85,080
85,180
85,280
85,380

4,124
4,133
4,142
4,152
4,161

3,859
3,868
3,877
3,887
3,896

3,594
3,603
3,612
3,622
3,631

3,329
3,338
3,347
3,357
3,366

90,381
90,481
90,581
90,681
90,781

90,480
90,580
90,680
90,780
90,880

4,635
4,645
4,654
4,663
4,672

4,370
4,380
4,389
4,398
4,407

4,105
4,115
4,124
4,133
4,142

3,840
3,850
3,859
3,868
3,877

95,881
95,981
96,081
96,181
96,281

95,980
96,080
96,180
96,280
96,380

5,147
5,156
5,165
5,175
5,184

4,882
4,891
4,900
4,910
4,919

4,617
4,626
4,635
4,645
4,654

4,352
4,361
4,370
4,380
4,389

85,381
85,481
85,581
85,681
85,781

85,480
85,580
85,680
85,780
85,880

4,170
4,180
4,189
4,198
4,207

3,905
3,915
3,924
3,933
3,942

3,640
3,650
3,659
3,668
3,677

3,375
3,385
3,394
3,403
3,412

90,881
90,981
91,081
91,181
91,281

90,980
91,080
91,180
91,280
91,380

4,682
4,691
4,700
4,710
4,719

4,417
4,426
4,435
4,445
4,454

4,152
4,161
4,170
4,180
4,189

3,887
3,896
3,905
3,915
3,924

96,381
96,481
96,581
96,681
96,781

96,480
96,580
96,680
96,780
96,880

5,193
5,203
5,212
5,221
5,230

4,928
4,938
4,947
4,956
4,965

4,663
4,673
4,682
4,691
4,700

4,398
4,408
4,417
4,426
4,435

85,881
85,981
86,081
86,181
86,281

85,980
86,080
86,180
86,280
86,380

4,217
4,226
4,235
4,245
4,254

3,952
3,961
3,970
3,980
3,989

3,687
3,696
3,705
3,715
3,724

3,422
3,431
3,440
3,450
3,459

91,381
91,481
91,581
91,681
91,781

91,480
91,580
91,680
91,780
91,880

4,728
4,738
4,747
4,756
4,765

4,463
4,473
4,482
4,491
4,500

4,198
4,208
4,217
4,226
4,235

3,933
3,943
3,952
3,961
3,970

96,881
96,981
97,081
97,181
97,281

96,980
97,080
97,180
97,280
97,380

5,240
5,249
5,258
5,268
5,277

4,975
4,984
4,993
5,003
5,012

4,710
4,719
4,728
4,738
4,747

4,445
4,454
4,463
4,473
4,482

Page 42 Form 540 2EZ Tax Booklet 2004

Head of Household

2004 California 2EZ Table
Caution: Do not use these tables for Form 540A, Form 540, or the Long or Short Form 540NR.

This table gives you credit of $6,330 for your standard deduction, $85 for your personal exemption credit, and $265 for each dependent exemption you
are entitled to claim. To Find Your Tax:
• Read down the column labeled “If Your Income is . . .” to find the range that includes your income from Form 540 2EZ, line 13.
• Read across the columns labeled “Number of dependents” to find the tax amount that applies to you. Enter the tax amount on Form 540 2EZ, line 14.
If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

0

Number
of Dependents
1
2

3

If Your Income is...
At
But not
Least
over

99,480
99,580
99,680
99,780
99,880

0

5,472
5,482
5,491
5,500
5,509

Number
of Dependents
1
2

5,207
5,217
5,226
5,235
5,244

4,942
4,952
4,961
4,970
4,979

3

97,381
97,481
97,581
97,681
97,781

97,480
97,580
97,680
97,780
97,880

5,286
5,296
5,305
5,314
5,323

5,021
5,031
5,040
5,049
5,058

4,756
4,766
4,775
4,784
4,793

4,491
4,501
4,510
4,519
4,528

98,381
98,481
98,581
98,681
98,781

98,480
98,580
98,680
98,780
98,880

5,379
5,389
5,398
5,407
5,416

5,114
5,124
5,133
5,142
5,151

4,849
4,859
4,868
4,877
4,886

4,584
4,594
4,603
4,612
4,621

99,381
99,481
99,581
99,681
99,781

4,677
4,687
4,696
4,705
4,714

97,881
97,981
98,081
98,181
98,281

97,980
98,080
98,180
98,280
98,380

5,333
5,342
5,351
5,361
5,370

5,068
5,077
5,086
5,096
5,105

4,803
4,812
4,821
4,831
4,840

4,538
4,547
4,556
4,566
4,575

98,881
98,981
99,081
99,181
99,281

98,980
99,080
99,180
99,280
99,380

5,426
5,435
5,444
5,454
5,463

5,161
5,170
5,179
5,189
5,198

4,896
4,905
4,914
4,924
4,933

4,631
4,640
4,649
4,659
4,668

99,881 99,980 5,519 5,254 4,989 4,724
99,981 100,000 5,528 5,263 4,998 4,733
OVER $100,000 YOU MUST USE CalFile, e-file,
FORM 540A, OR FORM 540. Go to
www.ftb.ca.gov

Form 540 2EZ Tax Booklet 2004

Page 43

Need Assistance? We’re Here To Help!
Want to e-file?

Have a question?

Want to check on your refund?

Internet Assistance
We've made significant changes to our Website in an effort to help
answer questions when completing your income tax return. Visit us at
www.ftb.ca.gov to get helpful information such as:
• Getting a Customer Service Number.
• Tips for e-filing your tax return.
• Checking the status of your refund and making an account balance
inquiry.
• Paying online with Web Pay (personal income tax; balance due on
current years return, estimated tax, and bills). You choose the dates
to pay.
• Completing and submitting requests to make monthly tax payments.
• Downloading tax forms and publications - sorted by year and by
form number.
• Accessing legal notices, rulings, regulations; also see FTB's
analysis of pending legislation; and get current law/policy
information by reading Tax News Online.
• Viewing internal procedure manuals to learn how we administer the
law.
Information about other state agencies can be accessed through the
State Agency Index located on the California State Website at
www.ca.gov.

Telephone Assistance
Our customer service representatives are available to help you.
Telephone assistance is available year-round from 7 a.m. until 7 p.m.
Monday through Friday, excluding state holidays.
From within the United States, call . . . . . . . . . . . . . . . . (800) 852-5711
From outside the United States, call (not toll-free) . . . (916) 845-6500
Note: We may modify these hours without notice to meet operational
needs.
Assistance for persons with disabilities
We comply with the Americans with Disabilities Act. Persons with
hearing or speech impairments please call TTY/TDD (800) 822-6268.
Asistencia bilingüe en español
Asistencia telefónica esta disponible todo el año durante las 7 a.m. y
las 7 p.m. lunes a viernes, excepto días festivos estatales. Sin
embargo, podríamos modificar este horario sin aviso previo para
cumplir necesidades de operación.
Dentro de los Estados Unidos llame al . . . . . . . . . . . . . (800) 852-5711
Fuera de los Estados Unidos llame al
(cargos aplican) . . . . . . . . . . . . . . . . . . . . . . . . . . . . (916) 845-6500
Asistencia para personas discapacitadas: Nosotros estamos en
conformidad con el Acta de Americanos Discapacitados. Personas con
problemas auditivos o de habla, pueden llamar al (800) 822-6268 con
un aparato de telecomunicación TTY/TDD.

$$
For You

Need a tax form?

Automated Phone Service
Order tax forms and get recorded answers to your tax questions 24
hours a day, 7 days a week at no charge to you. Call us toll-free at
(800) 338-0505. First select English or Spanish, then select “Personal
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Code California Forms and Publications:
900 California Resident Income Tax Booklet (includes Form 540 and
Form 540A)
965 Form 540 2EZ Tax Booklet
903 Schedule CA (540), California Adjustments – Residents
932 FTB 3506, Child and Dependent Care Expenses Credit
907 Form 540-ES, Estimated Tax for Individuals
908 Form 540X, Amended Individual Income Tax Return
914 California Nonresident or Part-Year Resident Income Tax Booklet
(includes Long and Short Form 540NR)
921 FTB 3519, Payment Voucher for Automatic Extension for
Individuals
922 FTB 3525, Substitute W-2 Wage Statement . . .
949 FTB 3567, Installment Agreement Request
946 FTB Pub. 1008, Federal Tax Adjustments and Your Notification
Responsibilities to California
934 FTB Pub. 1540, California Head of Household Filing Status
Information
943 FTB Pub. 4058, California Taxpayers’ Bill of Rights
Code Quick answers to questions:
100 Do I need to file a return?
111 Which form should I use?
201 How can I get an extension to file?
203 What is the nonrefundable renter’s credit and how do I qualify?
204 I never received a Form W-2. What do I do?
215 Who qualifies me to use the head of household filing status?
619 How do I report a change of address?
506 How can I get information about my Form 1099-G?

Earned Income Credit (EIC)
If you earned less than $35,458 (less than $11,490 if you do not have any qualifying children), you may be
eligible to get the EIC to reduce the federal tax you owe, or get a refund if you do not owe any federal tax.
Call the IRS at (800) 829-4477 and enter topic 601 when instructed, or see your federal tax booklet for
more information. There is no comparable state credit.
Homeowners and Renters Assistance (HRA)
This California program reimburses qualifying homeowners and renters for a portion
of the property tax they paid in the prior year. See page 13 and page 14 for more information.

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Form 540 2EZ Tax Booklet 2004

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