Income Tax Rate

 California State 2014 Amounts 2013 Amounts
Standard deduction for single or

married filing separate taxpayers

 $3,992 $3,906
 Standard deduction for joint, surviving spouse,

or head of household taxpayers

 $7,984  $7,812
 Personal exemption credit amount for single,

separate, and head of household taxpayers

 $108  $106
 Personal exemption credit amount for joint

filers or surviving spouse

 $216  $212
 Dependent exemption credit  $333  $326
 Renter’s Credit is available for single

filers with adjusted gross income

 $37,768 or less  $36,955 or less
 Renter’s Credit is available forjoint filers with adjusted gross income  $75,536 or less  $73,910 or less
 California Tax Rate  Single or married filing

separately taxpayers

 Taxable income over to
 1%  0  $7,749
 2%  $7,749 $18,371
4%  $18,371  $28,995
6%  $28,995  $40,250
8%  $40,250  $50,869
9.3%   $50,869  $259,844
 10.3% $259,844  $311,812
 11.3%  $311,812  $519,687
 12.3%  $519,687  —
 California Tax Rate  Married filing jointly

or qualifying widow(er)

with dependent child

 Taxable income over to
 1%  0  $15,498
 2% $15,498 $36,742
4% $36,742 $57,990
6% $57,990  $80,500
8%  $80,500  $101,738
9.3%  $101,738  $519,688
 10.3%  $519,688  $623,624
 11.3%   $623,624  $1,039,374
 12.3%   $1,039,374  —
 California Tax Rate  Head of household
 Taxable income over to
 1%  0  $15,508
 2%  $15,508 $36,743
4% $36,743 $47,366
6% $47,366  $58,621
8%  $58,621  $69,242
9.3%  $69,242  $353,387
 10.3%  $353,387  $424,065
 11.3%   $424,065  $706,774
 12.3%   $706,774  —