To make an Online Payment for your Taxes:
IRS: https://www.irs.gov/payments/direct-pay
FTB: https://www.ftb.ca.gov/pay/bank-account/index.asp
To check on the Status of your Tax Refund:
IRS: https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp
FTB: https://webapp.ftb.ca.gov/refund/login?Submit=Check+refund&Lang=en-us
To check on the Status of a Federal Amended Return:
IRS: https://www.irs.gov/filing/wheres-my-amended-return
2025 Federal Individual Income Tax Brackets:
Single Filers
| Tax Rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $11,925 |
10% of taxable income |
| 12% |
$11,925 to $48,475 |
$1,192.50 plus 12% of amount over $11,925 |
| 22% |
$48,475 to $103,350 |
$5,578.50 plus 22% of amount over $48,475 |
| 24% |
$103,350 to $197,300 |
$17,651.00 plus 24% of amount over $103,350 |
| 32% |
$197,300 to $250,525 |
$40,199.00 plus 32% of amount over $197,300 |
| 35% |
$250,525 to $626,350 |
$57,231.00 plus 35% of amount over $250,525 |
| 37% |
$626,350 and over |
$188,769.75 plus 37% of amount over $626,350 |
Married, filing jointly
| Tax Rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $23,850 |
10% of taxable income |
| 12% |
$23,850 to $96,950 |
$2,385.00 plus 12% of the amount over $23,850 |
| 22% |
$96,950 to $206,700 |
$11,157.00 plus 22% of the amount over $96,950 |
| 24% |
$206,700 to $394,600 |
$35,302.00 plus 24% of the amount over $206,700 |
| 32% |
$394,600 to $501,050 |
$80,398.00 plus 32% of the amount over $394,600 |
| 35% |
$501,050 to $751,600 |
$114,462.00 plus 35% of the amount over $501,050 |
| 37% |
$751,600 or more |
$202,154.50 plus 37% of the amount over $751,600 |
Married, filing separately
| Tax Rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $11,925 |
10% of taxable income |
| 12% |
$11,925 to $48,475 |
$1,192.50 plus 12% of the amount over $11,925 |
| 22% |
$48,475 to $103,350 |
$5,578.50 plus 22% of the amount over $48,475 |
| 24% |
$103,350 to $197,300 |
$17,651.00 plus 24% of the amount over $103,350 |
| 32% |
$197,300 to $250,525 |
$40,199.00 plus 32% of the amount over $197,300 |
| 35% |
$250,525 to $375,800 |
$57,231.00 plus 35% of the amount over $250,525 |
| 37% |
$375,800 and over |
$101,077.25 plus 37% of the amount over $375,800 |
Head of household
| Tax Rate |
Taxable income bracket |
Tax owed |
| 10% |
$0 to $17,000 |
10% of taxable income |
| 12% |
$17,000 to $64,850 |
$1,700.00 plus 12% of the amount over $17,000 |
| 22% |
$64,850 to $103,350 |
$7,442.00 plus 22% of the amount over $64,850 |
| 24% |
$103,350 to $197,300 |
$15,912.00 plus 24% of the amount over $103,350 |
| 32% |
$197,300 to $250,500 |
$38,460.00 plus 32% of the amount over $197,300 |
| 35% |
$250,500 to $626,350 |
$55,484.00 plus 35% of the amount over $250,500 |
| 37% |
$626,350 or more |
$187,031.50 plus 37% of the amount over $626,350 |
2025 California Individual Income Tax Brackets:
Single or Married/RDP Filing Separately
| Over – |
But not over – |
Enter on Form 540, line 31 |
| $0 |
$11,079 |
$0.00 + 1.00% of the amount over $0 |
| 11,079 |
26,264 |
110.79 + 2.00% of the amount over 11,079 |
| 26,264 |
41,452 |
414.49 + 4.00% of the amount over 26,264 |
| 41,452 |
57,542 |
1,022.01 + 6.00% of the amount over 41,452 |
| 57,542 |
72,724 |
1,987.41 + 8.00% of the amount over 57,542 |
| 72,724 |
371,479 |
3,201.97 + 9.30% of the amount over 72,724 |
| 371,479 |
445,771 |
30,986.19 + 10.30% of the amount over 371,479 |
| 445,771 |
742,953 |
38,638.27 + 11.30% of the amount over 445,771 |
| 742,953 |
AND OVER |
72,219.84 + 12.30% of the amount over 742,953 |
Married/RDP Filing Jointly or Qualifying Widow(er)
| Over – |
But not over – |
Enter on Form 540, line 31 |
| $0 |
$22,158 |
$0.00 + 1.00% of the amount over $0 |
| 22,158 |
52,528 |
221.58 + 2.00% of the amount over 22,158 |
| 52,528 |
82,904 |
828.98 + 4.00% of the amount over 52,528 |
| 82,904 |
115,084 |
2,044.02 + 6.00% of the amount over 82,904 |
| 115,084 |
145,448 |
3,974.82 + 8.00% of the amount over 115,084 |
| 145,448 |
742,958 |
6,403.94 + 9.30% of the amount over 145,448 |
| 742,958 |
891,542 |
61,972.37 + 10.30% of the amount over 742,958 |
| 891,542 |
1,485,906 |
77,276.52 + 11.30% of the amount over 891,542 |
| 1,485,906 |
AND OVER |
144,439.65 + 12.30% of the amount over 1,485,906 |
Head of Household
| Over – |
But not over – |
Enter on Form 540, line 31 |
| $0 |
$22,173 |
$0.00 + 1.00% of the amount over $0 |
| 22,173 |
52,530 |
221.73 + 2.00% of the amount over 22,173 |
| 52,530 |
67,716 |
828.87 + 4.00% of the amount over 52,530 |
| 67,716 |
83,805 |
1,436.31 + 6.00% of the amount over 67,716 |
| 83,805 |
98,990 |
2,401.65 + 8.00% of the amount over 83,805 |
| 98,990 |
505,208 |
3,616.45 + 9.30% of the amount over 98,990 |
| 505,208 |
606,251 |
41,394.72 + 10.30% of the amount over 505,208 |
| 606,251 |
1,010,417 |
51,802.15 + 11.30% of the amount over 606,251 |
| 1,010,417 |
AND OVER |
97,472.91 + 12.30% of the amount over 1,010,417 |
2025 Capital Gains Tax Rate:
Single Filers
| Long-Term Capital Gains Tax Rate |
Your Income |
| 0% |
$0 to $48,350 |
| 15% |
$48,350 to $533,400 |
| 20% |
$533,400 or more |
Married, Filing Jointly
| Long-Term Capital Gains Tax Rate |
Your Income |
| 0% |
$0 to $96,700 |
| 15% |
$96,700 to $600,050 |
| 20% |
$600,050 or more |
Head of Household
| Long-Term Capital Gains Tax Rate |
Your Income |
| 0% |
$0 to $64,750 |
| 15% |
$64,750 to $566,700 |
| 20% |
$566,700 or more |
Married, Filing Separately
| Long-Term Capital Gains Tax Rate |
Your Income |
| 0% |
$0 to $48,350 |
| 15% |
$48,350 to $300,000 |
| 20% |
$300,000 or more |
