Read down the first column to find your filing status at the end of 2009. Read across to find your age at the end of 2009, and number of dependents you are entitled to claim for 2009. You must file a return if either your California gross income or your California adjusted gross income was more than the amount shown for your filing status, age, and number of dependents.

Even if you do not have a filing requirement based on the chart below, you should file a return in order to get a refund if California state income tax was withheld from your pay, or if you made California estimated tax payments.

On 12/31/09, my filing status was:	and on 12/31/09, my age was:	California Gross Income			California Adjusted Gross Income
		Dependents			Dependents
		0	1	2 or more	0	1	2 or more
Single or Head of Household	Under 65	14,622	17,889	20,339	11,698	14,965	17,415
	65 or older	19,522	21,972	23,972	16,598	19,048	21,008
Married/RDP filing joint or Married/RDP filing separate	Under 65 (both spouses/RDPs)	29,245	32,512	34,962	23,396	26,663	29,113
	65 or older (one spouse/RDPs)	34,145	36,595	38,555	28,296	30,746	32,706
	65 or older (both spouses/RDPs)	39,045	41,495	43,455	33,196	35,646	37,606
Qualifying widow(er)	Under 65		17,889	20,339		14,965	17,415
	65 or older		21,972	23,932		19,048	21,008
Dependent of another person – Any filing status	Any age	More than your standard deduction

If you have a tax liability or owe any of the following taxes for 2009, you must file Form 540.

• Tax on lump-sum distribution;
• Tax on a qualified retirement plan, including an Individual Retirement Arrangement (IRA) or an Archer medical Savings Account (MSA);
• Tax for children under 14 who have investment income greater than $1,900;
• Alternative minimum tax;
• Recapture taxes;
• Deferred tax on certain installment obligations; or
• Tax on an accumulated distribution from a trust.