Hello. Can you tell me the California filing requirement for 2008 for a couple who is married-filing jointly, both spouses under age 65, no dependents. Have those guidelines even been published yet? If not, when/where can I obtain that information?

I am aware that California has two tests in determining whether there is a filing requirement: "California Gross Income" and "California Adjusted Gross Income". I need the 2008 thresholds for both categories.

Also, can you explain "California Gross Income"? Is this the same as federal "Total Income" (which includes possible capital losses)? The definition in the California tax guide is "all income received from all sources in the form of money, goods, property, and services that are not exempt from tax". Are there specific lines on the federal form that California uses to determine this?

Thanks very much for your assistance!