On this page are links to the Federal Tax Rate Schedules for the years 2004 back to 1997, and California schedules back to 2002. These are PDF (Adobe Acrobat) files that require Acrobat Reader to view. The following are the links to the Federal tax rate schedules:
2004 2003 2002 2001 2000 1999 1998 1997
Below are the CALIFORNIA tax rate schedule links for 2003 and 2002
For 2004, use the California State Automated Table:
http://www.ftb.ca.gov/individuals/tax_table/index.asp
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The rule is that taxpayers who are age 65 or over or who are blind may take an additional standard deduction of $950 if married (whether filing jointly or separately) or a qualifying surviving spouse, or $1,200 if single or head of household, provided they do not itemize. If a husband and wife are both age 65 or over, they may claim an additional $1,900 (2 x $950) on their joint return. If a taxpayer is both blind and at least 65 years old, he or she may take an additional $1,900 if married, or $2,400 if single.
Taxpayers (usually children) who are claimed as dependents on another’s (usually parents’) tax return may take only a standard deduction of the greater of (1) $800 or (2) $250 plus earned income. However, this may not exceed the regular standard deduction amount for the individual.
EXEMPTION VALUE
The personal exemption for 2004 is $3,100. It will INCREASE to $3,200 in 2005.
2004 CALIFORNIA TAX RATE SCHEDULES
SCHEDULE X
SINGLE OR MARRIED FILING SEPARATE TAXPAYERS |
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IF THE TAXABLE INCOME IS |
COMPUTED TAX IS |
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OVER | BUT NOT OVER | OF AMOUNT OVER | |||
$0 $6,147 $14,571 $22,997 $31,925 $40,346 | $6,147 $14,571 $22,997 $31,925 $40,346 AND OVER | $0.00 $61.47 $229.95 $566.99 $1,102.67 $1,776.35 | PLUS PLUS PLUS PLUS PLUS PLUS | 1.0% 2.0% 4.0% 6.0% 8.0% 9.3% | $0 $6,147 $14,571 $22,997 $31,925 $40,346 |
SCHEDULE Y
MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS |
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IF THE TAXABLE INCOME IS |
COMPUTED TAX IS |
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OVER | BUT NOT OVER | OF AMOUNT OVER | |||
$0 $12,294 $29,142 $45,994 $63,850 $80,692 | $12,294 $29,142 $45,994 $63,850 $80,692 AND OVER | $0.00 $122.94 $459.90 $1,133.98 $2,205.34 $3,552.70 | PLUS PLUS PLUS PLUS PLUS PLUS | 1.0% 2.0% 4.0% 6.0% 8.0% 9.3% | $0 $12,294 $29,142 $45,994 $63,850 $80,692 |
SCHEDULE Z
HEAD OF HOUSEHOLD TAXPAYERS |
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IF THE TAXABLE INCOME IS |
COMPUTED TAX IS |
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OVER | BUT NOT OVER | OF AMOUNT OVER | |||
$0 $12,300 $29,143 $37,567 $46,494 $54,918 | $12,300 $29,143 $37,567 $46,494 $54,918 AND OVER | $0.00 $123.00 $459.86 $796.82 $1,332.44 $2,006.36 | PLUS PLUS PLUS PLUS PLUS PLUS | 1.0% 2.0% 4.0% 6.0% 8.0% 9.3% | $0 $12,300 $29,143 $37,567 $46,494 $54,918 |
2004 California Filing Requirement Amounts
Gross income more than: | ||||
Single or head of household | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 | 12,729 | 21,562 | 28,187 | |
65 or older | 16,979 | 23,604 | 28,904 | |
Married | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 (both spouses) | 25,457 | 34,290 | 40,915 | |
65 or older (one spouse) | 29,707 | 36,332 | 41,632 | |
65 or older (both spouses) | 33,957 | 40,582 | 45,882 | |
Qualifying widow(er) | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 | N/A | 21,562 | 28,187 | |
65 or older | N/A | 23,604 | 28,904 | |
Adjusted gross income more than: | ||||
Single or head of household | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 | 10,183 | 19,016 | 25,641 | |
65 or older | 14,433 | 21,058 | 26,358 | |
Married | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 (both spouses) | 20,365 | 29,198 | 35,823 | |
65 or older (one spouse) | 24,615 | 31,240 | 36,540 | |
65 or older (both spouses) | 28,865 | 35,490 | 40,790 | |
Qualifying widow(er) | Age on 12/31/04 | No dependents | 1 dependent | 2 dependents |
Under 65 | N/A | 19,016 | 25,641 | |
65 or older | N/A | 21,058 | 26,358 |
For 2004, the California standard deduction increased for single or married filing separate taxpayers from $3,070 to $3,165. For married, qualifying widow(er), or head of household taxpayers, the standard deduction increased from $6,140 to $6,330. The personal exemption credit increased for single, married filing separate, or head of household taxpayers from $82 to $85 and for married or surviving spouses from $164 to $170. The dependent exemption credit changed from $257 to $265 for each dependent.