Client moving to CA in mid-December.  Over 65, single, no dependents, only income Social Security, IRA and broker investment account.  Total taxable income for Federal for 2025 estimated to be about $10,000.  Hasn't received their December SS payment and probably won't until after they move.  All IRA withdrawals have been made for 2025, so the only additional income I see for CA would be any investment income within their broker account.

What are the filing requirements for client for 2025 for CA?  Any chance they don't have to file because they are below an income threshold?

Note gender-neutral pronouns used here but client is Single.