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Vista California online Form 1120-SF: What You Should Know

FEDERAL TAXES — CALIFORNIA INCOME TAX (Form 1120) To download the IRS Form 1120 for the year-end 2025 (July 2, 2018), please click here. FEDERAL TAXES — CALIFORNIA INCOME TAX (Rev. July 2018) If your income exceeds the state and local tax threshold, you would need to pay income tax on it. The filing status is married filing separately if there are dependent children. See: Income Tax for Taxpayers. If your income is between the two thresholds, you may be eligible for a refund. To get it, you would need to file a Claim for Refund through IRS. See: Refund of Taxes Received. The filing status of married filing separately, single, or head of household, and the filing status of “the spouse” are the only two filing status on which refunds are automatically disbursed to married people. If none of your relatives (the spouse and the children of each of your  spouse, or the children of the spouse and the parent of any one of your relatives) itemize their deductions, the refund will be in full. All other taxpayers will need to file an Individual Tax Return to claim their refund. See: Tax Refunds and Credits. If you are the spouse of a Head of Household filing joint returns who is not the taxpayer and who has been issued a non-refundable 300 child tax credit, the refund is automatic. However, the IRS has changed the filing status. For 2018, you must file a Form 1040. See: Tax Return Information. This income tax return is for the year-end 2018. The filing status is Married Filing Jointly with Dependent Children, either the filing status of Single and the filing status of Head of Household of the taxpayer, or the filing status of a spouse with dependents, not necessarily the taxpayer. The filing status of “Married,” or the filing status of “Married Filing Jointly with Dependent Children,” does not provide any tax preference. (Note: The filing status of “Married Filing Jointly” is sometimes referred to as the “Joint Return” filing status for many years. However, that designation has no basis in statute or administrative policy.

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