540NRNonresident

Part-Year ResidentStep by Step Example

Sandy EggoCitizen of PandoraArrived in California on 7/1/2014Spent the remainder of 2014 in CAFiling a 1040NR tax return for 2014Single

Sandy has the following income for 2014:

Wages earned in California$30,000$20,000 paid from California Institution$10,000 paid from Pandoran employer

($5,000 of the above is exempt on 1040NR from tax treaty)

Wages earned in Pandora before 7/1 $8,000

Interest Income $500

SCENARIO

Sta

te o

f C

alifo

rnia

Fra

nch

ise T

ax

Board

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

108

Next:

We need to fill out Schedule CA(540NR) before we can continue

Page 37 in your booklet

State of California

Franchise Tax Board

Sandy EggoCitizen of PandoraArrived in California on 7/1/2014Spent the remainder of 2014 in CAFiling a 1040NR tax return for 2014Single

Sandy has the following income for 2014:

Wages earned in California$30,000$20,000 paid from California Institution$10,000 paid from Pandoran employer

Wages earned in Pandora before 7/1 $8,000

Interest Income $500

SCENARIO

Sta

te o

f C

alifo

rnia

Fra

nch

ise T

ax

Board

SANDY EGGO 123 45 6789

Pandora

Pandora182NO

07/01/2014

Sandy EggoCitizen of PandoraArrived in California on 7/1/2014Spent the remainder of 2014 in CAFiling a 1040NR tax return for 2014Single

Sandy has the following income for 2014:

Wages earned in California$30,000$20,000 paid from California Institution$10,000 paid from Pandoran employer

($5,000 of the above is exempt on 1040NR from tax treaty)

$10,000 paid from Pandoran employer is not taxable by IRS

Wages earned in Pandora before 7/1 $8,000

Interest Income $500

SCENARIO

Sta

te o

f C

alifo

rnia

Fra

nch

ise T

ax

Board

SANDY EGGO 123 45 6789

Pandora

Pandora182NO

07/01/2014

15,000 23,000 38,000 30,000

Reported for IRS $15,000

California wages $30,000Pandoran wages $ 8,000Total $38,000

$38,000 - $15,000 = $23,000

Sandy EggoCitizen of PandoraArrived in California on 7/1/2014Spent the remainder of 2014 in CAFiling a 1040NR tax return for 2014Single

Sandy has the following income for 2014:

Wages earned in California$30,000$20,000 paid from California Institution$10,000 paid from Pandoran employer

($5,000 of the above is exempt on 1040NR from tax treaty)

$10,000 paid from Pandoran employer is not taxable by IRS

Wages earned in Pandora before 7/1 $8,000

Interest Income $500

SCENARIO

Sta

te o

f C

alifo

rnia

Fra

nch

ise T

ax

Board

SANDY EGGO 123 45 6789

Pandora

Pandora182NO

07/01/2014

15,0000

23,000 38,000 30,000

15,000

500 500

0 23,500 38,500 30,000

Interest is intangible - sourced/taxable to your place of residency

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

During 2014, Sandy donated

$75 to The Puppy Program.

Total Itemized Deductions:

State Income Tax $1,090

Charitable Donation $ 75

Total $1,165

123-45-6789

33-0000000

Research Institute

La Jolla, CA 92037

15,000

Sandy Eggo

1122 Ocean Drive

San Diego, CA 92108

CA 123-45-6789 20,000 1,090

2014

S

tate

of

Califo

rnia

Fra

nch

ise T

ax

Board

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

1,165

1,090 75

75

75 3,992

30,000 3,992

0 7 7 9 2 3,111

26,889

30,000/38,500

3,992 x .7792

Page 19

$20,000

2014

CA

Research InstituteLa Jolla, Ca 92037

Sandy Eggo1122 Ocean DriveSan Diego, Ca 92108

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

10820,000

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

1,165

1,090 75

75

75 3,992

30,000 3,992

0 7 7 9 2 3,111

26,889

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

10820,000

15,000

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

1,165

1,090 75

75

75 3,992

30,000 3,992

0 7 7 9 2 3,111

26,889

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

10820,000

15,000 0

15,000

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

1,165

1,090 75

75

75 3,992

30,000 3,992

0 7 7 9 2 3,111

26,889

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

10820,000

15,000 0

15,00023,50038,500

15,000 23,500 38,500 30,0000

15,000 0 23,500 38,500 30,000

1,165

1,090 75

75

75 3,992

30,000 3,992

0 7 7 9 2 3,111

26,889

SANDY EGGO 1 2 3 4 5 6 7 8 9

1122 OCEAN DRSAN DIEGO CA 92108

X

1 108

10820,000

15,000 0

15,00023,50038,500

3,99234,508

EGGO 123-45-6789

X 1,04530,000

26,8890 0 3 0 3

8150 7 7 9 2

84731

0731

0

731

Non-residents are noteligible for the renter’scredit

1,045/34,508

$108 * .7792

815 - 84

Research InstituteLa Jolla, Ca 92037

Sandy Eggo1122 Ocean DriveSan Diego, Ca 92108

$1,090

2014

CA

EGGO 123-45-6789

X 1,04530,000

26,8890 0 3 0 3

8150 7 7 9 2

84731

0731

0

731

1090

1090

359

3591090 - 731

592-BEstimated Payments

359

359

2 5 0 2 5 0 0 2 5 202020

04/15/2015Sandy Eggo

359X

FOR ADDITIONA

L HELP

• Toll free phone number

1-800-852-5711

• Internet ftb.ca.gov

State of California

Franchise Tax Board