Sheriff's spokeswoman Dena Erwin identified the victims as 44-year-old Michael Scott Gorden and 37-year-old Tara Lynn Riggins.
The Federal Aviation Administration says the single-engine Rans Coyotte, which was registered to Gorden, crashed Monday around 8:15 p.m. near Lincoln Regional Airport.
Lincoln Fire Chief Dave Whitt said the plane was flying level about 500 feet off the ground before turning from north to south and falling to the ground.
The FAA and National Transportation Safety Board will investigate the cause of the accident. Lincoln is about 30 miles northeast of Sacramento.