For many years the pool of potential trial jurors has been obtained from two sources: a list of registered voters and a list of licensed drivers and identification cardholders who reside within the area served by the court. SB 592 (signed by the California Governor on September 28, 2020) added a third list as an appropriate source list for the selection of jurors, effective January 1, 2022: California resident state tax filers.

In order to create the list of state tax filers, the bill requires the Franchise Tax Board to (1) annually compile a list of resident state tax filers by county and (2) revise the California resident income tax return forms (540 and 540 2EZ) to include space for entry of the county where the taxpayer’s physical principal residence is located and the property’s address (if different from the mailing address shown on the return). That’s why there’s a “Principal Residence” section on page 1 of the 540 and 540 2EZ forms that asks for the taxpayer’s county at time of filing, and the address of their physical residence if it is not the same as the address listed at the top of Form 540 or 540 2EZ. So, for example, a taxpayer who normally uses a post office box as their address on their return will need to provide the physical address of their principal residence as well. SB 592 specifies that for this purpose principal residence has the same definition as used in IRC Sec 121.

The FTB’s list of resident state tax filers must be submitted to the jury commissioner of each county by November 1 each year starting with 2021.The list is to include the name, date of birth, principal residence address, and county of principal residence of persons who are 18 years of age or older and have filed a California resident income tax return for the preceding taxable year.