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It requires the Legislative Analyst’s office, in conjunction with the Franchise Tax Board, to conduct a study on taxpayers’ use of Form 540 2EZ, including awareness, eligible filer counts, professional preparer involvement, and whether returns prepared by professionals are filed on the form. The study also covers e-filing analysis, PDF print/mail capability, potential eligibility if the capital gains restriction is removed, compliance improvements, and availability of additional forms and schedules on the Franchise Tax Board website.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ab-249-personal-income-taxes-tax-forms/302366/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ab-249-personal-income-taxes-tax-forms/302366.png","ImageObject",442,249,{"name":88,"@type":89},"Mimi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What study must AB 249 require regarding Form 540 2EZ?","Question",{"text":108,"@type":109},"AB 249 requires a study by the Legislative Analyst’s office, in conjunction with the Franchise Tax Board, regarding taxpayers’ usage of Form 540 2EZ, including awareness, eligible filer counts, and related factors.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What aspects of professional tax preparer use does the bill study?",{"text":113,"@type":109},"The bill requires analysis of the percentage of eligible taxpayers who use professional preparers and the percentage of returns prepared by professionals that are filed on Form 540 2EZ.",{"name":115,"@type":106,"acceptedAnswer":116},"How does AB 249 address electronic filing for Form 540 2EZ?",{"text":117,"@type":109},"The study must analyze e-filing, including the ability to print and mail the form in PDF format instead of filing it electronically.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302366,1790221699,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},2336477974920,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","AMENDED IN SENATE JUNE 20, 2005 AMENDED IN ASSEMBLY APRIL 19, 2005  \ncalifornia legislature—2005–06 regular session  \nASSEMBLY BILL No. 249  \nIntroduced by Assembly Members DeVore and Walters  \nFebruary 8, 2005  \n~~An act to amend Section 19582.5 of the Revenue and Taxation Code, relating to taxation~~.~~ ~~An act relating to taxation.  \nlegislative counsel’s digest  \nAB 249, as amended, DeVore. Personal income taxes: tax forms.  \nThe Personal Income Tax Law, which is administered by the Franchise Tax Board, imposes taxes upon the taxable income of specified persons. Existing law authorizes a taxpayer whose total income, as defined, is less than a specified amount to utilize Form 540 2EZ, as prepared by the Franchise Tax Board. The definition of“total income,” for purposes of determining a taxpayer’s eligibility to utilize Form 540 2EZ, does not include income derived from capital gains.  \nThis bill would~~ include capital gains generated by mutual funds in the definition of “total income” for purposes of determining a taxpayer’s eligibility to utilize Form 540 2EZ~~ require the Legislative Analyst’s office, in conjunction with the Franchise Tax Board, to conduct a study regarding the taxpayers’ usage of Form 540 2EZ, as specified.  \nVote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.  \n97  \nAB 249 —2—  \nThe people of the State of California do enact as follows:  \n1 SECTION 1. The Legislative Analyst’s office, in conjunction  \n2 with the Franchise Tax Board, shall conduct a study regarding  \n3 the tax form 540 2EZ that shall include, but not be limited to, the  \n4 following items:  \n5 (a) The methods by which taxpayers become aware of Form  \n6 540 2EZ, and the number of taxpayers who file their tax returns  \n7 using Form 540 2EZ, as compared to the number of taxpayers  \n8 eligible to use that form.  \n9 (b) The percentage of taxpayers eligible to file Form 540 2EZ  \n10 who use a professional tax preparer.  \n11 (c) The percentage of returns, prepared by professional tax  \n12 preparers, that are filed on Form 540 2EZ.  \n13 (d) An analysis of e-filing of Form 540 2EZ, including the  \n14 ability to print and mail the form in a PDF format instead of  \n15 filing it electronically.  \n16 (e) The number of taxpayers who would be eligible to use  \n17 From 540 2EZ if the restriction on capital gains were removed.  \n18 (f) Any additional information that would increase taxpayer  \n19 compliance and simplify tax filing.  \n20 (g) The increased availability of fileable and calculable  \n21 income tax forms and schedules on Franchise Tax Board’s Web  \n22 site.  \n23 (h) The number of additional filers who used Form 540 2EZ  \n24 due to Section 19582.5 of the Revenue and Taxation Code, as  \n25 amended by Chapter 844 of the Statutes of 2004.  \n26 ~~ SECTION 1. Section 19582.5 of the Revenue and Taxation~~  \n27 ~~ Code is amended to read:~~  \n28 ~~ 19582.5. (a) Notwithstanding any other law, a taxpayer filing~~  \n29 ~~ as either a single taxpayer or as a head of household whose total~~  \n30 ~~ income for the taxable year is one hundred thousand dollars~~  \n31 ~~ ($100,000) or less, and taxpayers filing a joint return or a~~  \n32 ~~taxpayer filing as a qualifying widow or widower whose total~~  \n33 ~~ income is two hundred thousand dollars ($200,000) or less, shall~~  \n34 ~~have the option to use Form 540 2EZ, or its successor form, as~~  \n35 ~~prepared by the Franchise Tax Board, to reflect the provisions of~~  \n36 ~~this section~~.  \n97  \n—3— AB 249  \n1 ~~ (b) For purposes of this section,“total income” means taxable ~~2 ~~wages, dividends, interest, capital gains generated by mutual ~~3 ~~ funds, and pension income~~.  \n4 ~~ (c) The Legislative Analyst, in consultation with the Franchise~~  \n5 ~~ Tax Board, shall conduct a study on the impact of the revised~~  \n6 ~~ Form 540 2EZ and shall report to the Legislature, no later than~~  \n7 ~~ January 1, 2008, on the following:~~  \n8 ~~ (1) The number of filers usi","cbCainxtM6CXaMet","https://ap.wps.com/l/cbCainxtM6CXaMet","pdf",101663,"English","# Legislative counsel’s digest\n# Study requirements for Form 540 2EZ\n## Methods of taxpayer awareness and participation\n## Use of professional preparers\n## Returns filed by professional tax preparers\n## E-filing and PDF print/mail capability\n## Eligibility if capital gains restriction is removed\n## Additional compliance and simplification information\n## Availability of fileable and calculable forms and schedules\n## Additional filers resulting from amendments","[{\"question\":\"What study must AB 249 require regarding Form 540 2EZ?\",\"answer\":\"AB 249 requires a study by the Legislative Analyst’s office, in conjunction with the Franchise Tax Board, regarding taxpayers’ usage of Form 540 2EZ, including awareness, eligible filer counts, and related factors.\"},{\"question\":\"What aspects of professional tax preparer use does the bill study?\",\"answer\":\"The bill requires analysis of the percentage of eligible taxpayers who use professional preparers and the percentage of returns prepared by professionals that are filed on Form 540 2EZ.\"},{\"question\":\"How does AB 249 address electronic filing for Form 540 2EZ?\",\"answer\":\"The study must analyze e-filing, including the ability to print and mail the form in PDF format instead of filing it electronically.\"}]","AB 249 - Personal income taxes: tax forms | PDF",1789792294]