vania-janet/multiturn-rag-retrieval-data huggingface dataset:
2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
Step 1: Is your gross income (all income received from all sources in the form of money, goods, property, and services that are not exempt from tax) more than the amount shown in the California Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, go to Step 2.

California Gross Income

On 12/31/23, my filing status was:
and on 12/31/23, my age was: (If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023)
0 dependent
1 dependent
2 or more dependents

Single or Head of household 
Under 65
21,561
36,428
47,578

65 or older
28,761
39,911
48,831

Married/RDP filing jointly
 Married/RDP filing separately (The income of both spouses/RDPs must be combined; both spouses/RDPs may be required to file a tax return even if only one spouse/RDP had income over the amounts listed.)
Under 65 (both spouses/RDPs)
43,127
57,994
69,144

65 or older (one spouse/RDP)
50,327
61,477
70,397

65 or older (both spouses/RDPs)
57,527
68,677
77,597

Qualifying surviving spouse/RDP
Under 65
Not ApplicableN/A
36,428
47,578

65 or older
Not ApplicableN/A
39,911
48,831

Dependent of another person – 
 Any filing status
Any age
More than your standard deduction (Use the California Standard Deduction Worksheet for Dependents to figure your standard deduction.)
2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
60,520

65 or older (one spouse/RDP)
41,703
52,853
61,773

65 or older (both spouses/RDPs)
48,903
60,053
68,973

Qualifying surviving spouse/RDP
Under 65
Not ApplicableN/A
32,116
43,266

65 or older
Not ApplicableN/A
35,599
44,519

Dependent of another person – 
 Any filing status
Any age
More than your standard deduction (Use the California Standard Deduction Worksheet for Dependents to figure your standard deduction.)

Step 3: If your income is less than the amounts on the chart, you may still have a filing requirement. See âRequirements for Children with Investment Incomeâ and âOther Situations When You Must File.â Do those instructions apply to you? If yes, you have a filing requirement. If no, go to Step 4.
Step 4: Are you married/RDP filing separately with separate property income? If no, you do not have a filing requirement. If yes, prepare a tax return. If you owe tax, you have a filing requirement.
Requirements for Children with Investment Income
California law conforms to federal law which allows parentsâ election to report a childâs interest and dividend income from children under age 19 or a student under age 24 on the parentâs tax return. For each child under age 19 or student under age 24 who received more than $2,500 of investment income in 2023, complete Form 540 and form FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child.
If you qualify, you may elect to report your childâs income of more than $1,250 but less than $12,500 on your tax return by completing form FTB 3803, Parentsâ Election to Report Childâs Interest and Dividends. To make this election, your childâs income must be only from interest and/or dividends.
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The Motor Carrier Specialist (MCS) is a vital role within our commercial unit at the California Highway Patrol. The MSC is assigned to work all over California and travel to the facilities where commercial vehicles are based and check for proper maintenance. The MCS is important in helping maintain our roadways safe from dangerous and unkept commercial vehicles.
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2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
77,597

Qualifying surviving spouse/RDP
Under 65
Not ApplicableN/A
36,428
47,578

65 or older
Not ApplicableN/A
39,911
48,831

Dependent of another person – 
 Any filing status
Any age
More than your standard deduction (Use the California Standard Deduction Worksheet for Dependents to figure your standard deduction.)

Step 2: Is your adjusted gross income (federal adjusted gross income from all sources reduced or increased by all California income adjustments) more than the amount shown in the California Adjusted Gross Income chart below for your filing status, age, and number of dependents? If yes, you have a filing requirement. If no, go to Step 3.

California Adjusted Gross Income

On 12/31/23, my filing status was:
and on 12/31/23, my age was: (If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023)
0 dependent
1 dependent
2 or more dependents

Single or Head of household
Under 65
17,249
32,116
43,266

65 or older
24,449
35,599
44,519

Married/RDP filing jointly
 Married/RDP filing separately (The income of both spouses/RDPs must be combined; both spouses/RDPs may be required to file a tax return even if only one spouse/RDP had income over the amounts listed.)
Under 65 (both spouses/RDPs)
34,503
49,370
60,520

65 or older (one spouse/RDP)
41,703
52,853
61,773

65 or older (both spouses/RDPs)
48,903
60,053
68,973

Qualifying surviving spouse/RDP
Under 65
Not ApplicableN/A
32,116
43,266

65 or older
2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
If you are under 18 years old or have not filed a California resident income tax return in the prior year, then leave the county and principal/physical address fields blank.
Only complete this section if you are age 18 or older and you have filed a California resident income tax return in the prior year.

County – Enter the county where you have your principal/physical residence on the date that you file your Form 540. If you reside in a foreign country at the time of filing, leave the county field blank.
If your principal/physical residence address at the time of filing is the same as the address you provided at the top of this form, check the box provided on this line.
If your principal/physical residence address at the time of filing is different from the address at the top of this form, provide the address of your principal/physical residence in the spaces provided.
If you reside in a foreign country at the time of filing, enter the city, province or state, and country in the city field. Follow the countryâs practice for entering the postal code. Do not abbreviate the country name.

Filing Status
Line 1 through Line 5 – Filing Status
Check only one box for line 1 through line 5. Enter the required additional information if you checked the box on line 3 or line 5. See filing status requirements.
Usually, your California filing status must be the same as the filing status you used on your federal income tax return.
Exception for Married Taxpayers Who File a Joint Federal Income Tax Return – You may file separate California returns if either spouse was either of the following:

An active member of the United States Armed Forces or any auxiliary military branch during 2023.
A nonresident for the entire year and had no income from California sources during 2023.
 Caution – Community Property States: If either spouse earned California source income while domiciled in a community property state, the community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception. For more information, get FTB Pub. 1031, Guidelines for Determining Resident Status.
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2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
Single or married/RDP filing separately, enter -0-.
Head of household, enter -0-.
Married/RDP filing jointly and both you and your spouse/RDP can be claimed as dependents, enter -0-.
Married/RDP filing jointly and only one spouse/RDP can be claimed as a dependent, enter 1.

Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 8 – Blind Exemptions
The first year you claim this exemption credit, attach a doctorâs statement to the back of Form 540 indicating you or your spouse/RDP are visually impaired. If you e-file, attach any requested forms, schedules, and documents according to your softwareâs instructions. Visually impaired means not capable of seeing better than 20/200 while wearing glasses or contact lenses, or if your field of vision is not more than 20 degrees.
Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 9 – Senior Exemptions
If you were 65 years of age or older by December 31, 2023*, you should claim an additional exemption credit on line 9. If you are married/or an RDP, each spouse/RDP 65 years of age or older should claim an additional credit. You may contribute all or part of this credit to the California Seniors Special Fund. See âVoluntary Contribution Fund Descriptionsâ for more information.
*If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023.
Do not claim this credit if someone else can claim you as a dependent on their tax return.
Line 10 – Dependent Exemptions
To claim an exemption credit for each of your dependents, you must write each dependentâs first and last name, SSN or ITIN, and relationship to you in the space provided. If you are claiming more than three dependents, attach a statement with the required dependent information to your tax return. The persons you list as dependents must be the same persons you listed as dependents on your federal income tax return.
Bill Text - AB-132 Postsecondary education trailer bill.
(B) (i) It is the intent of the Legislature that the commission make available to each high school and school district a
	report identifying all grade 12 pupils within the high school or school district, respectively, who have and have not completed the Free Application for Federal Student Aid or the California Dream Act application.(ii) The requirements of this subparagraph shall become inoperative upon the submission by the commission of any required grade point average through the Cradle-to-Career Data System pursuant to subparagraph (A).(d) (1) The school district or charter school shall, no later than January 1 of a pupil’s grade 11 academic year, notify, in writing, each grade 11 pupil and, for a pupil under 18 years of age, the pupil’s parent or guardian that, pursuant to subdivision (a), the pupil will be deemed a Cal Grant applicant unless the pupil opts out within a period of time specified in the notice, which shall not be less than 30 days.
	The required notice shall indicate when the school will first send grade point averages to the commission and the submission deadline of October 1. The school district or charter school shall provide an opportunity for the pupil to opt out of being automatically deemed a Cal Grant applicant.(2) Until a pupil turns 18 years of age, only a parent or guardian may opt the pupil out. Once a pupil turns 18 years of age, only the pupil may opt the pupil out and, if before the conclusion of the notice period, the pupil may opt in over the prior decision of a parent or guardian to opt out.SEC. 21. Section 69434 of the Education Code is amended to read:69434. (a) A Cal Grant A award shall be used only for tuition or student fees, or both, in a for-credit instructional program with a length of not less than two academic years. Each student who meets the Cal Grant A qualifications as set forth in this article shall be guaranteed an award. The amount of any individual award is dependent on the cost of tuition or fees, or both, at the qualifying institution at which the student is enrolled. For each applicant, the award amount shall not exceed the amount of the calculated financial need.
2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
To get a copy of your tax return, write a letter or complete form FTB 3516, Request for Copy of Personal Income or Fiduciary Tax Return. In most cases, a $20 fee is charged for each taxable year you request. However, no charge applies for victims of a designated California or federal disaster; or if you request copies from a field office that assisted you in completing your tax return. See âWhere To Get Tax Forms and Publicationsâ to download or order form FTB 3516.
Local Benefits
You cannot deduct the amounts you pay for local benefits that apply to property in a limited area (construction of streets, sidewalks, or water and sewer systems). You must look at your real estate tax bill to determine if any nondeductible itemized charges are included in your bill. For more information, get federal Pub. 17, Your Federal Income Tax – For Individuals, Chapter 11.
Vehicle License Fees for Federal Schedule A
On your federal Schedule A (Form 1040), Itemized Deductions, you may deduct the California motor vehicle license fee listed on your Vehicle Registration Billing Notice from the Department of Motor Vehicles. The other fees listed on your billing notice such as registration fee, weight fee, and county fees are not deductible.
Voting Is Everybodyâs Business
You may register to vote if you meet these requirements:

You are a United States citizen.
You are a resident of California.
You will be 18 years old by the date of the next election.
You are not in prison or on parole for the conviction of a felony.

You need to re-register every time you move, change your name, or wish to change political parties. In order to vote in an election, you must be registered to vote at least 15 days before that election. If you need to get a Voter Registration Card, call the California Secretary of Stateâs Voter Hotline at 800-345-VOTE or go to sos.ca.gov.
To register to vote in California, you must be:

A United States citizen and a resident of California,
18 years old or older on Election Day,
5 Factors to Consider Before Retiring Early - CalPERS PERSpective
Consider enrolling in a plan for additional monthly income.
3. You May be Too Young for Medicare
With a few exceptions, most people don’t qualify for Medicare until age 65. Learn how your CalPERS Health Plan works with Medicare.
4. Your Social Security Benefits Could Take a Hit
If you’re eligible for Social Security, you will receive a reduced benefit for each year before you retire before reaching the full retirement age. For example, if you were born in 1960 or after, your full retirement age is 67.
Let’s say you plan to retire at 62, which is the minimum age to claim retirement benefits under Social Security. This means your monthly benefit would be reduced by 30%. If you were to wait until age 65, it drops down to a 13.33% reduction. Make sure to calculate the differences in benefit amounts so you’re aware of what the best option is for you.
Visit Your Retirement Age and When You Stop Working to learn more.
5. You Might Get Bored — But You Can Also Keep Working
You’ll have a 40-hour weekly time gap upon leaving the workforce. This could be a much-anticipated opportunity to kick back and explore other fields.
To fill that time, you might consider supplementing your retirement by working for a non-CalPERS employer, or working part time for a CalPERS-covered employer. If you decide to work for a CalPERS-covered employer, you must meet the conditions of returning to work as a retired annuitant, including waiting 180 days after your retirement date unless you qualify for an exception.
Your Retirement Age Is Ultimately Your Call
While the minimum retirement age for most CalPERS members is 50 or 52 with five years of service credit, make sure you’ve carefully planned your finances before submitting your retirement application.
Check out our “Planning Your Financial Future” series on YouTube for tips to make the best of your retirement. If you have questions specific to your situation, don’t hesitate to make an appointment with one of our retirement counselors, either virtually or in person.

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Active Members Deferred Compensation Pensions PEPRA Retirement Benefits Retirement Planning Social Security Working After Retirement 

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2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
You may qualify for the credit if you qualified for the California EITC, age 18 to 25, were in foster care while 13 years of age or older and placed through the California foster care system. For more information, see the instructions for Form 540, line 77, and get form FTB 3514, or go to ftb.ca.gov and search for fytc.
Refund of Excess State Disability Insurance (SDI) – If you worked for at least two employers during 2023 who together paid you more than $153,164 in wages, you may qualify for a refund of excess SDI. See instructions for Form 540, line 74, Excess California SDI (or VPDI) Withheld.

Common Errors and How to Prevent Them
Help us process your tax return quickly and accurately. When we find an error, it requires us to stop to verify the information on the tax return, which slows processing. The most common errors consist of:

Claiming the wrong amount of estimated tax payments.
Claiming the wrong amount of standard deduction or itemized deductions.
Claiming a dependent already claimed on another return.
The amount of refund or payments made on an original return does not match our records when amending your tax return.
Claiming the wrong amount of withholding by incorrectly totaling or transferring the amounts from your federal Form W-2, Wage and Tax Statement.
Claiming the wrong amount of real estate withholding.
Claiming the wrong amount of SDI.
Claiming the wrong amount of exemption credits.

Claiming estimated tax payments:

Verify the amount of estimated tax payments claimed on your tax return matches what you sent to the Franchise Tax Board (FTB) for that year. Go to ftb.ca.gov and login or register for MyFTB to view your total estimated tax payments before you file your tax return.
Verify the overpayment amount from your 2022 tax return you requested to be applied to your 2023 estimated tax.

Claiming state disability insurance:

Verify the amount of SDI used to figure the amount of excess SDI claimed on Form 540, line 74, matches amounts from your W-2âs.

Claiming standard deduction or itemized deductions:
2023 Personal Income Tax Booklet | California Forms & Instructions 540 | FTB.ca.gov
For each child under age 19 or student under age 24 who received more than $2,500 of investment income in 2023, complete Form 540 and form FTB 3800, Tax Computation for Certain Children with Unearned Income, to figure the tax on a separate Form 540 for your child.
If you qualify, you may elect to report your childâs income of more than $1,250 but less than $12,500 on your tax return by completing form FTB 3803, Parentsâ Election to Report Childâs Interest and Dividends. To make this election, your childâs income must be only from interest and/or dividends. To get forms FTB 3800 or FTB 3803, see âOrder Forms and Publicationsâ or go to ftb.ca.gov/forms.
Other Situations When You Must File
If you have a tax liability for 2023 or owe any of the following taxes for 2023, you must file Form 540.

Tax on a 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 age 19 or student under age 24 who have investment income greater than $2,500 (see paragraph above).
Alternative minimum tax.
Recapture taxes.
Deferred tax on certain installment obligations.
Tax on an accumulation distribution from a trust.

Filing Status
Use the same filing status for California that you used for your federal income tax return, unless you are an RDP. If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California. If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership.
Exception: If you file a joint tax return for federal purposes, you may file separately for California if either spouse was either of the following:

An active member of the United States armed forces or any auxiliary military branch during 2023.
A nonresident for the entire year and had no income from California sources during 2023.