California state income tax — ITIN filer guide

California uses a graduated income tax from 1% to 13.3% (tax year 2026), administered by the Franchise Tax Board. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 1% – 13.3% · 9 brackets

  • State return form: Form 540
  • Deadline (tax year 2026): April 15, 2027 (California grants an automatic extension to file until October 15; payment due April 15)
  • Who must file: Single under 65, no dependents: CA gross income over $22,941 or CA AGI over $18,353 (TY2025)
  • State sales tax: 7.25%
  • Special regime: 13.3% top rate includes the 1% Mental Health Services surtax on taxable income over $1 million; uncapped SDI payroll tax (~1.3%) pushes the all-in top rate to about 14.4% on wages

California refund timing

State tax agency

  • Franchise Tax Board — ftb.ca.gov
  • Phone: 800-852-5711
  • Free filing option: CalFile — FTB's own free state e-file portal. IRS Direct File (used by CA in 2024-25) discontinued for the 2026 season.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the California state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 540
  3. Apply state-specific deductions and credits
  4. E-file — CalFile — FTB’s own free state e-file portal. IRS Direct File (used by CA in 2024-25) discontinued for the 2026 season.
  5. Or visit a VITA site for free in-person preparation

California state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

CalEITC — own scale, not a % of federal — up to $3,756 (TY2025) with earned income up to $32,900 of the federal EITC (refundable)

✓ OPEN to ITIN filers

AB 1876 (2020) extended CalEITC and the Young Child Tax Credit to ITIN filers; FTB confirms a valid SSN or ITIN qualifies

State child tax credit: Young Child Tax Credit up to $1,189 per return (TY2025) for a child under 6 — ITIN parents and ITIN children eligible; Foster Youth Tax Credit also available

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Franchise Tax Board.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.