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California Non Residents And Part Year Residents

California Non-Resident Taxes

You are considered a nonresident if you are legal resident of another state.

A Non Residents are required to report income from California sources and required to file tax return irrespective of their marital status, filing status, or income.

Forms

You must use form 540NR to file Non Resident tax return.

Reference

Non Resident Taxes

Part Year Resident

You are a part-year resident if you moved to California and became a resident during the tax year or you moved out of California and became a resident of another state.

A Part Year Residents are required to report income from California sources and for the period they were residents of Arizona. They must file Form 140PY irrespective of their marital status, filing status, or income.

Forms

You must use form 540NR to file Part Year Resident tax return.

Reference

Part Year Resident Tax

Last Updated ( Sunday, 10 January 2010 04:40 )