Fast tax facts 2000.

• Position: Compiled by California Society of Certified Public Accountants' State Committee on Taxation

Special thanks to CalCPA's State Committee on Taxation, especially James C. Counts II, CPA, for compiling this information.

WELCOME TO OUR ANNUAL at-a-glance compilation of federal and state tax information. User-friendly tax-rate schedules, figures and assorted data make this time-saving section a handy companion. Keep it within arm's reach as you enter the upcoming busy season.

2000 TAX DATA SCHEDULE 2000 2000 Federal California Gross Income Filing Threshold If Under 65 Single $7,200 $11,291 Married Filing Jointly 12,950 22,583 Married Filing Separately 2,800 22,583 Head of Household 9,250 11,291 Surviving Spouse 10,150 19,124 California -- if over 65 -- for surviving spouse add $1,792 all others add $3,750 for each spouse over 65. Federal -- add standard deduction for over 65 and blind. Unearned Income Child Under Age 14 $1,400 Standard Deductions Single $4,400 $2,809 Married Filing Jointly/Surviving Spouse 7,350 5,618 Married Filing Separately $3,675 $2,809 Head of Household 6,450 5,618 Additional for 65 and Older or Blind -- Married 850 Additional for 65 and Older or Blind -- Unmarried (per individual and for each age or blind) 1,100 Taxpayer Claimed as a Dependent 700 700 Personal/Dependent Exemption (SSN required: $50 penalty) $2,800 California Exemption Credits Single/Separate/Head of Household $75 Joint/Surviving Spouse 150 Dependent 235 Senior Head-of-Household Credit 2% of California taxable income, maximum California AGI of $48,550 and maximum credit of $915 Joint Custody Head-of-Household Credit and Dependent Parent Credit Are each 30% of net tax, with $298 maximum credit of Child and Dependent Care Credit Percentage of federal credit California AGI limits are From -- To 0 - $40,000 63% $40,001 - $70,000 53% $70,001 - $100,000 42% $100,001 or more 0 Teachers' Retention Credit Nonrefundable but can reduce minimum tax below regular tax. Based on length of service At least 4 years, less than 6 years $250 At least 6 years, less than 11 years 500 At least 11 years, less than 20 years 1,000 20 years or more 1,500 California Renter's Credit Joint/Head-of-Household/Surviving Spouse if AGI below $53,146 $120 Single/Married Filing Separately if AGI below $26,573 60 Beginning of Personal Exemption Phaseout Range -- Based on Federal AGI Single $128,950 $124,126 Married Filing Jointly 193,400 248,255 Married Filing Separately 96,700 124,126 Head of Household 161,150 186,190 Surviving Spouse 96,700 248,255 Beginning of Itemized Deduction...