{"id":2309,"date":"2010-09-01T12:05:19","date_gmt":"2012-09-07T20:05:36","guid":{"rendered":"\/california-state-taxes"},"modified":"2025-05-14T23:32:59","modified_gmt":"2025-05-15T06:32:59","slug":"impuestos-estatales-de-california","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/impuestos-estatales-de-california\/","title":{"rendered":"Categor\u00edas fiscales en California"},"content":{"rendered":"<h1><b>California State Taxes<\/b><\/h1>\n<p>People from outside of California just love to rub it in: California taxes are <i>rough. <\/i>And sure, they feel like a maze at first glance, but with a little guidance, it\u2019s totally manageable. Are you looking to move to the Golden State? Are you a new transplant? Do you simply earn income from California while living elsewhere (smart move)? Whichever the case, here are some key things you\u2019ll want to know.<\/p>\n<p>This article gives you a solid overview of how California\u2019s state taxes work, from income and sales tax to credits and deadlines, without diving too deep into the fine print. If you&#8217;re filing on your own, planning for tax season, or just curious about where your money\u2019s going, this is a great place to start.<\/p>\n<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-2309-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video32.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video32.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/Untitled_video32.mp4<\/a><\/video><\/div>\n<p><b>California Personal Income Tax<\/b><\/p>\n<p>Established in 1935, the personal income tax contributes the most to California\u2019s General Fund for state spending. It applies to all types of <a href=\"https:\/\/www.irs.com\/es\/state-withholding-w-2\/\">California-sourced income<\/a> (including wages, interest, dividends, business income, and capital gains) for both residents and nonresidents. It also applies to sole proprietorships, partnerships, estates, trusts, and subchapter S-corporations.<\/p>\n<p>California tiene 7 tramos diferentes para los tipos del impuesto sobre la renta de las personas f\u00edsicas:<\/p>\n<ul>\n<li aria-level=\"1\">1,25% sobre los primeros $7.168 de base imponible<\/li>\n<li aria-level=\"1\">2,25% sobre la base imponible entre $7.169 y $16.994<\/li>\n<li aria-level=\"1\">4,25% sobre la base imponible entre $16.995 y $26.821<\/li>\n<li aria-level=\"1\">6,25% sobre la base imponible entre $26.822 y $37.233<\/li>\n<li aria-level=\"1\">8,25% sobre la base imponible entre $37,234 y $47,055<\/li>\n<li aria-level=\"1\">9,55% sobre la base imponible entre $47.056 y $1.000.000<\/li>\n<li aria-level=\"1\">10,55% sobre la base imponible igual o superior a $1.000.001<\/li>\n<\/ul>\n<p>El estado de California reconoce 5 estados civiles: Soltero, Casado\/RDP (pareja de hecho registrada) que presenta la declaraci\u00f3n por separado, Casado\/RDP que presenta la declaraci\u00f3n conjunta, Jefe de familia y Viudo(a) que re\u00fane los requisitos con hijo a cargo.<\/p>\n<p><b>California State Tax &#8211; Corporate Income Tax<\/b><\/p>\n<p>California\u2019s corporate tax is made up of three individual taxes, all based on income: first, the <i>impuesto de sociedades<\/i>que pagan las empresas de California y que representa la mayor parte de los ingresos del impuesto de sociedades; en segundo lugar, el <i>impuesto de sociedades<\/i>que pagan las empresas que no tienen suficiente presencia\/actividad en el Estado para poder acogerse al impuesto de franquicia; y en tercer lugar, el <i>impuesto bancario<\/i>que pagan bancos e instituciones financieras. California tambi\u00e9n ofrece una serie de Programas de Gastos Fiscales (PEF), como cr\u00e9ditos fiscales, exclusiones, exenciones de ingresos y deducciones fiscales.<\/p>\n<p>California\u2019s basic corporate tax rate is 8.84%, with a minimum tax of $800. To balance their exemption from certain local levies, financial institutions are taxed 10.84%. On the other hand, S-corporations are taxed a reduced rate of 1.5% because the profits\/losses of these corporations are passed down to their shareholders, who report the them on their personal income tax returns.<\/p>\n<p>Corporations are also subject to an Alternative Minimum Tax (AMT) at the rate of 6.65%. Although it has a lower rate than the <a href=\"https:\/\/www.irs.com\/es\/california-tax-id-ein-number-application-how-to-apply-online\/\">basic corporate tax<\/a>, the AMT limits exclusions\/deductions, so there is more taxable income. After a corporation has calculated both tax amounts (the corporate tax and the AMT), it must pay the higher amount as its tax for the year.<\/p>\n<p><b>California State Tax &#8211; Sales &amp; Use Tax<\/b><\/p>\n<p>The sales tax (established in 1933) applies to registered retailers selling tangible goods. The use tax (established in 1935) applies to consumers who purchase out-of-state goods and use them in California and is enforced when the sales tax is not. Most services are not directly taxed, but they may be subject to other levies or included on a final bill and taxed together with tangible goods.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-13313\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-1024x678.jpg\" alt=\"impuestos estatales de california\" width=\"640\" height=\"424\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-1024x678.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-300x199.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-768x509.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-1536x1018.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-2048x1357.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-pixabay-208745-18x12.jpg 18w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<p><b>Otros impuestos estatales de California<\/b><\/p>\n<p>Other state taxes include the following: the Insurance Tax, motor vehicle-related taxes (e.g. fuel taxes, truck weight fees, and the Vehicle License Fee), tobacco and alcohol taxes, gambling-related taxes, and employment-related taxes (like <a href=\"https:\/\/www.irs.com\/es\/las-rentas-por-incapacidad-pueden-afectar-de-forma-positiva-a-tu-declaracion-de-la-renta-en-funcion-de-su-origen\/\">State Disability Insurance<\/a> and Unemployment Insurance).<\/p>\n<p>On the local level, counties enforce property taxes, which are a good source of local revenue. Also controlled by local governments are the Utility Users\u2019 Tax, the Transient Occupancy Tax (TOT), the Business License Tax (BLT), and construction development taxes. These all help finance school districts and community\/public services.<\/p>\n<p><b>Formularios de impuestos del Estado de California<\/b><\/p>\n<p><strong>Formulario 540<\/strong> is the main income tax return for full-year California residents. If you live in the state all year and have a typical tax situation, this is the form you\u2019ll most likely file.<\/p>\n<p><strong>Formulario 540A<\/strong> was a simplified version of Form 540 for residents with straightforward finances, but it\u2019s no longer in use. Same goes for Form 540EZ, which was the easiest version meant for very simple returns. Both forms have been phased out, and most filers now just use Form 540 or e-file instead.<\/p>\n<p><strong>Formulario 540NR<\/strong> is for nonresidents and part-year residents. If you only lived in California for part of the year or earned income from California while living in another state, this is the form you\u2019ll use.<\/p>\n<p><strong>Formulario 540ES<\/strong> is for people who need to make estimated tax payments throughout the year. It helps folks who are self-employed, have rental income, or earn other income not subject to withholding.<\/p>\n<p><strong>Formulario 540X<\/strong> is used to amend a previously filed California return. If you realize you made a mistake or left something out after filing, this is the form to fix it.<\/p>\n<p><b>Recursos fiscales del Estado de California<\/b><\/p>\n<ul>\n<li>State of California Franchise Tax Board (p\u00e1gina de inicio):<a href=\"http:\/\/www.ftb.ca.gov\/index.shtml\" target=\"_blank\" rel=\"noopener nofollow\"> www.ftb.ca.gov<\/a><\/li>\n<li>Averig\u00fce si necesita presentar una declaraci\u00f3n de impuestos del estado de California haciendo el siguiente cuestionario:<a href=\"http:\/\/www.ftb.ca.gov\/individuals\/FileRtn\/index.shtml\" target=\"_blank\" rel=\"noopener nofollow\"> www.ftb.ca.gov\/individuals\/FileRtn<\/a><\/li>\n<li>California Tax \u2018Which Form Should I File?\u2019 chart:<a href=\"https:\/\/www.ftb.ca.gov\/forms\/index.html\" target=\"_blank\" rel=\"noopener nofollow\"> https:\/\/www.ftb.ca.gov\/forms\/index.html<\/a><\/li>\n<li>Muchos californianos pueden presentar su declaraci\u00f3n de la renta por Internet de forma gratuita. Determine su elegibilidad en este sitio web:<a href=\"http:\/\/www.ftb.ca.gov\/online\/calfile\/qualifications.shtml\" target=\"_blank\" rel=\"noopener nofollow\"> www.ftb.ca.gov\/online\/calfile\/qualifications<\/a><\/li>\n<li>To file state taxes online, visit the CalFile website (make sure you have all the required information on hand) and click \u2018Continue\u2019 at the bottom of the page to begin:<a href=\"http:\/\/www.ftb.ca.gov\/online\/calFile\/index.asp\" target=\"_blank\" rel=\"noopener nofollow\"> www.ftb.ca.gov\/online\/calFile<\/a><\/li>\n<li>Utilice la calculadora de impuestos de California Franchise Tax Board para estimar su impuesto estatal:<br \/>\n<a href=\"http:\/\/www.ftb.ca.gov\/online\/Tax_Calculator\/index.asp\" target=\"_blank\" rel=\"noopener nofollow\">www.ftb.ca.gov\/online\/Tax_Calculator<\/a><\/li>\n<li>Tasas de impuestos sobre ventas y uso de la ciudad y el condado de California:<a href=\"https:\/\/www.ftb.ca.gov\/forms\/index.html\" target=\"_blank\" rel=\"noopener nofollow\"> https:\/\/www.ftb.ca.gov\/forms\/index.html<\/a><\/li>\n<li>Impuestos sobre ventas y uso: Exenciones y exclusiones (California Revenue and Taxation Code):<a href=\"http:\/\/www.boe.ca.gov\/pdf\/pub61.pdf\" target=\"_blank\" rel=\"noopener nofollow\"> www.boe.ca.gov\/pdf\/pub61<\/a><\/li>\n<li>Sociedad de Contables P\u00fablicos Certificados de California (autorizada por la Junta de Contabilidad de California):<a href=\"http:\/\/www.calcpa.org\/Content\/home.aspx\" target=\"_blank\" rel=\"noopener nofollow\"> www.calcpa.org<\/a><\/li>\n<li>California\u2019s Tax Freedom Day is April 20th.<\/li>\n<\/ul>\n<h2>The Final Word on California State Taxes\u2026<\/h2>\n<p>Navigating California state taxes can be a bit of a roller coaster, especially with the mix of high tax rates, unique deductions, and varying rules compared to the federal system. But once you understand the basics, it gets a lot easier to manage your filing and avoid surprises.<\/p>\n<p>Just remember that things like your income level, residency status, and types of income all play a role in what you\u2019ll owe or get back. And when in doubt, don\u2019t hesitate to check out the California Franchise Tax Board\u2019s site or talk to a tax pro who knows the local landscape. Staying informed is the best way to stay ahead.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-13312 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-1024x683.jpg\" alt=\"impuestos estatales de california\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2010\/09\/pexels-edgarcolomba-2671089-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>California State Taxes: FAQ<\/h2>\n<p><b> 1. Who has to file a California state tax return?<\/b><b><br \/>\n<\/b>If you&#8217;re a full-year resident, part-year resident, or even a nonresident with California-sourced income, you might have to file. The threshold depends on your income, filing status, and age. In general, if your income is above the standard deduction and personal exemption combined, you\u2019ll need to file. Even if you\u2019re not required to, filing could help you get a refund if taxes were withheld from your paycheck.<\/p>\n<p><b> 2. When is the California state tax return due?<\/b><b><br \/>\n<\/b>Typically, it\u2019s due on April 15, just like your federal return. If that falls on a weekend or holiday, it shifts to the next business day. California does give you an automatic six-month extension to file if you miss the deadline, but that extension doesn\u2019t apply to any taxes you owe. If you expect to owe money, you still need to pay by the original due date to avoid penalties and interest.<\/p>\n<p><b> 3. How does California treat capital gains and investment income?<\/b><b><br \/>\n<\/b>Unlike the federal government, California does not have a separate capital gains tax rate. All capital gains, whether short-term or long-term, are treated as regular income. That means they\u2019re taxed at the same rate as your wages or salary. So if you&#8217;re making money on investments, be prepared for California to take its cut just like it does from your paycheck.<\/p>\n<p><b> 4. What tax credits or deductions are available to California residents?<\/b><b><br \/>\n<\/b>California offers several tax credits that can help reduce your bill, including the California Earned Income Tax Credit (CalEITC) for low-income workers, a Young Child Tax Credit for families with small children, and renter\u2019s credits if you meet income requirements. There are also deductions for student loan interest, contributions to HSAs, and certain retirement savings, though they may differ from federal rules.<\/p>\n<p><b> 5. Does California tax unemployment or stimulus payments?<\/b><b><br \/>\n<\/b>California does not tax federal stimulus payments or state-provided Golden State Stimulus payments. As for unemployment, California generally does not tax unemployment benefits, unlike federal rules which may treat them as taxable income. However, always double-check the current rules during tax season since guidelines can change.<\/p>\n<p><b> 6. How can I pay my California state taxes online?<\/b><b><br \/>\n<\/b>You can pay your state taxes through the California Franchise Tax Board\u2019s (FTB) website. They offer a few easy options like Web Pay (which pulls funds from your bank account), credit or debit card payments, and even payment plans if you can\u2019t pay everything at once. Just make sure you\u2019re using the official FTB site to avoid scammers and fees that some third-party services may charge.<\/p>","protected":false},"excerpt":{"rendered":"<p>California State Taxes People from outside of California just love to rub it in: California taxes are rough. And sure, they feel like a maze at first glance, but with a little guidance, it\u2019s totally manageable. Are you looking to move to the Golden State? Are you a new transplant? Do you simply earn income [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[35,37,159,156],"tags":[],"class_list":["post-2309","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-state-tax-returns","category-paying-taxes","category-state-refunds","category-tax-brackets"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2309","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=2309"}],"version-history":[{"count":9,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2309\/revisions"}],"predecessor-version":[{"id":13315,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/2309\/revisions\/13315"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/13311"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=2309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=2309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=2309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}