Question

Which individual(s) must file a 2024 California income tax return?
Laura (34) is a widow. She will file using the qualifying surviving spouse/RDP filing status. She has one dependent. Her California gross income is $38,000, and her California AGI is $33,000.
Brian is single (68). He has no dependents. His California gross income is $27,500, and his California AGI is $23,500.
David (42) and Emma (40) are married and will file married/RDP filing jointly. They have one dependent. Their California gross income is $56,500, and their California AGI is $48,600.
Michael (34) and Sarah (38) are married and will file married/RDP filing jointly. They have no dependents. Their California gross income is $40,500, and their California adjusted gross income (AGI) is $34,500.

Income Thresholds by Filing Status
Single / Head of Household, under 65:
No dependents, CA gross income $22,273, CA AGI $17,818
1 dependent, CA gross income $37,640 CA AGI $33,185
2+ dependents, CA gross income, $49,165, CA AGI $44,710
Single / Head of Household, 65 or older:
No dependents, CA gross income $29,723, CA AGI $25,268
1 dependents, CA gross income, $41,248, CA AGI $36,793
2+ dependents, CA gross income $50,468, CA AGI $46,013
Married / RDP Filing Jointly / Separately, under 65 (both spouses):
No dependents, CA gross income $44,550, CA AGI $35,642
1 dependent, CA gross income $59,917, CA AGI $51,009
2+ dependents, CA gross income $71,442, CA AGI $62,534
Married / RDP Filing Jointly / Separately, 65 or older (one spouse):
No dependents, CA gross income $52,000, CA AGI $43,092
1 dependent, CA gross income $63,525, CA AGI $54,617
2+ dependents, CA gross income $72,745, CA AGI $63,837
Married / RDP Filing Jointly / Separately, 65 or older (both spouses):
No dependents, CA gross income $59,450, CA AGI $50,542
1 dependent, CA gross income $70,975, CA AGI $62,067
2+ dependents, CA gross income $80,195, CA AGI $71,287
Qualifying Widow(er), under 65:
1 dependent, CA gross income $37,640, CA AGI $33,185
2+ dependents, CA gross income $49,165, CA AGI $44,710
Qualifying Widow(er), 65 or older:
1 dependent, CA gross income $41,248, CA AGI $36,793
2+ dependents, CA gross income $50,468, CA AGI $46,013
Dependent of Another Person, Any Age:
Must file if income exceeds the standard deduction.

Answer 1

Only Laura must file a 2024 California income tax return.

Reasoning (comparison to the table thresholds):

- Laura (34), qualifying widow with 1 dependent (under 65): threshold — CA gross $37,640 / CA AGI $33,185. Laura’s CA gross $38,000 > $37,640, so she must file (her CA AGI $33,000 is slightly under the AGI threshold, but her gross income exceeds the gross threshold).

- Brian (68), single, no dependents (65 or older threshold) — threshold — CA gross $29,723 / CA AGI $25,268. Brian’s CA gross $27,500 and CA AGI $23,500 are both below the thresholds → not required.

- David & Emma (both under 65), married filing jointly, 1 dependent — threshold — CA gross $59,917 / CA AGI $51,009. Their CA gross $56,500 and CA AGI $48,600 are below the thresholds → not required.

- Michael & Sarah (both under 65), married filing jointly, no dependents — threshold — CA gross $44,550 / CA AGI $35,642. Their CA gross $40,500 and CA AGI $34,500 are below the thresholds → not required.

(They may still choose to file for refunds or credits, but only Laura is required based on the provided thresholds.)