19581. In enacting the California Personal Income Tax Fairness,
Simplification, and Conformity Act of 1987, the Legislature finds and
declares that for most taxpayers in most ordinary circumstances, the
burden of preparing tax returns could be greatly reduced by the
availability of state tax forms which would allow taxpayers to copy
numbers from the federal return, make simple adjustments, look up the
tax in published tax tables, subtract state tax credits, and either
pay the amount due or file for a refund.
19582. For taxable years beginning on or after January 1, 1987, the
Franchise Tax Board shall make available to taxpayers tax forms that
are as simple as possible for taxpayers to prepare. These forms
shall be designed to provide for taxpayers to copy figures from, or
attach a copy of, their federal return or portions thereof, or both,
and to make any necessary adjustments.
The Franchise Tax Board shall, in preparing tax forms, make every
effort to ease taxpayers' compliance burden, including, but not
limited to, (a) designing forms so that, to the maximum extent
possible, items already entered on the federal return may be copied
to the state form, (b) reducing the number of state schedules by
attaching copies of comparable federal schedules to the state return,
where appropriate, and (c) choosing a weight and quality of paper,
color of ink, and general form design which will facilitate the
preparation of returns.
19582.5. (a) Notwithstanding any other law, a taxpayer filing as
either a single taxpayer or as a head of household whose total income
for the taxable year is one hundred thousand dollars ($100,000) or
less, and taxpayers filing a joint return or a taxpayer filing as a
qualifying widow or widower whose total income is two hundred
thousand dollars ($200,000) or less, shall have the option to use
Form 540 2EZ, or its successor form, as prepared by the Franchise Tax
Board, to reflect the provisions of this section.
(b) For purposes of this section, "total income" means taxable
wages, dividends, interest, and pension income.
(c) The Legislative Analyst, in consultation with the Franchise
Tax Board, shall conduct a study on the impact of the revised Form
540 2EZ and shall report to the Legislature, no later than January 1,
2008, on the following:
(1) The number of filers using the revised Form 540 2EZ.
(2) The effectiveness of the revised Form 540 2EZ in the
simplification of tax preparation for the taxpayers eligible to use
that form.
(3) The impact the revised Form 540 2EZ has on the Franchise Tax
Board's administration of the Personal Income Tax Law (Part 10
(commencing with Section 17001)).
19583. The Franchise Tax Board shall, in preparing tax forms,
include the following statement adjacent to the signature line of any
income tax return required to be filed by a married individual:
"It is unlawful to forge a spouse's signature."
19584. The Franchise Tax Board shall include a voter registration
card with the Personal Income Tax filing forms that are mailed
annually to California taxpayers.
19581. In enacting the California Personal Income Tax Fairness,
Simplification, and Conformity Act of 1987, the Legislature finds and
declares that for most taxpayers in most ordinary circumstances, the
burden of preparing tax returns could be greatly reduced by the
availability of state tax forms which would allow taxpayers to copy
numbers from the federal return, make simple adjustments, look up the
tax in published tax tables, subtract state tax credits, and either
pay the amount due or file for a refund.
19582. For taxable years beginning on or after January 1, 1987, the
Franchise Tax Board shall make available to taxpayers tax forms that
are as simple as possible for taxpayers to prepare. These forms
shall be designed to provide for taxpayers to copy figures from, or
attach a copy of, their federal return or portions thereof, or both,
and to make any necessary adjustments.
The Franchise Tax Board shall, in preparing tax forms, make every
effort to ease taxpayers' compliance burden, including, but not
limited to, (a) designing forms so that, to the maximum extent
possible, items already entered on the federal return may be copied
to the state form, (b) reducing the number of state schedules by
attaching copies of comparable federal schedules to the state return,
where appropriate, and (c) choosing a weight and quality of paper,
color of ink, and general form design which will facilitate the
preparation of returns.
19582.5. (a) Notwithstanding any other law, a taxpayer filing as
either a single taxpayer or as a head of household whose total income
for the taxable year is one hundred thousand dollars ($100,000) or
less, and taxpayers filing a joint return or a taxpayer filing as a
qualifying widow or widower whose total income is two hundred
thousand dollars ($200,000) or less, shall have the option to use
Form 540 2EZ, or its successor form, as prepared by the Franchise Tax
Board, to reflect the provisions of this section.
(b) For purposes of this section, "total income" means taxable
wages, dividends, interest, and pension income.
(c) The Legislative Analyst, in consultation with the Franchise
Tax Board, shall conduct a study on the impact of the revised Form
540 2EZ and shall report to the Legislature, no later than January 1,
2008, on the following:
(1) The number of filers using the revised Form 540 2EZ.
(2) The effectiveness of the revised Form 540 2EZ in the
simplification of tax preparation for the taxpayers eligible to use
that form.
(3) The impact the revised Form 540 2EZ has on the Franchise Tax
Board's administration of the Personal Income Tax Law (Part 10
(commencing with Section 17001)).
19583. The Franchise Tax Board shall, in preparing tax forms,
include the following statement adjacent to the signature line of any
income tax return required to be filed by a married individual:
"It is unlawful to forge a spouse's signature."
19584. The Franchise Tax Board shall include a voter registration
card with the Personal Income Tax filing forms that are mailed
annually to California taxpayers.
19581. In enacting the California Personal Income Tax Fairness,
Simplification, and Conformity Act of 1987, the Legislature finds and
declares that for most taxpayers in most ordinary circumstances, the
burden of preparing tax returns could be greatly reduced by the
availability of state tax forms which would allow taxpayers to copy
numbers from the federal return, make simple adjustments, look up the
tax in published tax tables, subtract state tax credits, and either
pay the amount due or file for a refund.
19582. For taxable years beginning on or after January 1, 1987, the
Franchise Tax Board shall make available to taxpayers tax forms that
are as simple as possible for taxpayers to prepare. These forms
shall be designed to provide for taxpayers to copy figures from, or
attach a copy of, their federal return or portions thereof, or both,
and to make any necessary adjustments.
The Franchise Tax Board shall, in preparing tax forms, make every
effort to ease taxpayers' compliance burden, including, but not
limited to, (a) designing forms so that, to the maximum extent
possible, items already entered on the federal return may be copied
to the state form, (b) reducing the number of state schedules by
attaching copies of comparable federal schedules to the state return,
where appropriate, and (c) choosing a weight and quality of paper,
color of ink, and general form design which will facilitate the
preparation of returns.
19582.5. (a) Notwithstanding any other law, a taxpayer filing as
either a single taxpayer or as a head of household whose total income
for the taxable year is one hundred thousand dollars ($100,000) or
less, and taxpayers filing a joint return or a taxpayer filing as a
qualifying widow or widower whose total income is two hundred
thousand dollars ($200,000) or less, shall have the option to use
Form 540 2EZ, or its successor form, as prepared by the Franchise Tax
Board, to reflect the provisions of this section.
(b) For purposes of this section, "total income" means taxable
wages, dividends, interest, and pension income.
(c) The Legislative Analyst, in consultation with the Franchise
Tax Board, shall conduct a study on the impact of the revised Form
540 2EZ and shall report to the Legislature, no later than January 1,
2008, on the following:
(1) The number of filers using the revised Form 540 2EZ.
(2) The effectiveness of the revised Form 540 2EZ in the
simplification of tax preparation for the taxpayers eligible to use
that form.
(3) The impact the revised Form 540 2EZ has on the Franchise Tax
Board's administration of the Personal Income Tax Law (Part 10
(commencing with Section 17001)).
19583. The Franchise Tax Board shall, in preparing tax forms,
include the following statement adjacent to the signature line of any
income tax return required to be filed by a married individual:
"It is unlawful to forge a spouse's signature."
19584. The Franchise Tax Board shall include a voter registration
card with the Personal Income Tax filing forms that are mailed
annually to California taxpayers.
