540NR Nonresident Part-Year Resident Step by Step Example · During 2019, Sandy donated. $75 to The...
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Nonresident Part-Year Resident Step by Step Example
Transcript of 540NR Nonresident Part-Year Resident Step by Step Example · During 2019, Sandy donated. $75 to The...
NonresidentPart-Year Resident
Step by Step Example
Sandy EggoCitizen of PandoraArrived in California on 7/1/2019Spent the remainder of 2019 in CAFiling a 1040NR tax return for 2019Single
Sandy has the following income for 2019:
Wages earned in California $50,000$30,000 paid from California Institution$20,000 paid from Pandoran employer
($5,000 of the above is exempt on 1040NR from tax treaty)
Wages earned in Pandora before 7/1/2019 $8,000Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
1122 OCEAN DRIVE
SAN DIEGO CA 92108
SANDY EGGO 1 2 3 4 5 6 7 8 9
0 5 2 2 1 9 8 8
SANDY EGGO 1 2 3 4 5 6 7 8 9
1122 OCEAN DRIVE
SAN DIEGO CA 92108
SANDY EGGO 1 2 3 4 5 6 7 8 9
1122 OCEAN DRIVE
SAN DIEGO CA 92108
0 5 2 2 1 9 8 8
√
SANDY EGGO 1 2 3 4 5 6 7 8 9
1122 OCEAN DRIVE
SAN DIEGO CA 92108
0 5 2 2 1 9 8 8
Next:
We need to fill out Schedule CA(540NR) before we can continue
See Handout Schedule CA (540NR)
Sandy EggoCitizen of PandoraArrived in California on 7/1/2019Spent the remainder of 2019 in CAFiling a 1040NR tax return for 2019Filing Status - Single
Sandy has the following income for 2019:
Wages earned in California $50,000$30,000 paid from California Institution$20,000 paid from Pandoran employer
Wages earned in Pandora before 7/1 $8,000Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
√
√
FC
FC 07 01 2019
1 8 4N
SANDY EGGO 1 2 3 4 5 6 7 8 9
Sandy EggoCitizen of PandoraArrived in California on 7/1/2019Spent the remainder of 2019 in CAFiling a 1040NR tax return for 2019Single
Sandy has the following income for 2019:
Wages earned in California $50,000$30,000 paid from California Institution$20,000 paid from Pandoran employer
$5,000 of the above is exempt on 1040NR from tax treaty$20,000 paid from Pandoran employer is not taxable by IRS
Wages earned in Pandora before 7/1/2019 $8,000Interest Income $500
√
FC
FC 07 01 2019
1 8 4N
SANDY EGGO 1 2 3 4 5 6 7 8 9
√ FC
FC 07 01 2019
1 8 4N
Reported for IRS $25,000
California wages $50,000Pandoran wages $ 8,000Total $58,000
$58,000 - $25,000 = $33,000
25,000 33,000 58,000 50,000
SANDY EGGO 1 2 3 4 5 6 7 8 9
Sandy EggoCitizen of PandoraArrived in California on 7/1/2019Spent the remainder of 2019 in CAFiling a 1040NR tax return for 2019Single
Sandy has the following income for 2019:
Wages earned in California $50,000$30,000 paid from California Institution$20,000 paid from Pandoran employer
$5,000 of the above is exempt on 1040NR from tax treaty$20,000 paid from Pandoran employer is not taxable by IRS
Wages earned in Pandora before 7/1/2019 $8,000Interest Income $500
√
FC
FC 07 01 2019
1 8 4N
0 500 250
Interest is intangible -sourced/taxable to your place of residency Sandy declares
resident of CA for 184/365 days or one-half of the year.
SANDY EGGO 1 2 3 4 5 6 7 8 9
25,000 33,000 58,000 50,000500
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
During 2019, Sandy donated
$75 to The Puppy Program.
Total Itemized Deductions:
State Income Tax $2,446
Charitable Donation $ 75
Total $2,521
123-45-6789
33-0000000
Research Institute
La Jolla, CA 92037
25,000
Sandy Eggo
1122 Ocean Drive
San Diego, CA 92108
CA 123-45-6789 30,000 2,446
2019
2,446
2,446
75
75
2,521
2,446
2,446
75
75
2,521
2,446
2,446
2,44675
75
75
75
75
75
75
75
75
75
75
75
4,537
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
75
75
75
75
4,537
50,2504,537
75
75
75
75
4,537
50,2504,537
50,250/58,5000 8590
75
75
75
75
4,537
50,2504,537
0 8590
4,537 x .8590
3,897
75
75
75
75
4,537
50,2504,537
0 85903,897
46,353
√
SANDY EGGO 1 2 3 4 5 6 7 8 9
1122 OCEAN DRIVE
SAN DIEGO CA 92108
0 5 2 2 1 9 8 8
1 122
122123456789SANDY EGGO
$30,000
2019
CA
Research InstituteLa Jolla, Ca 92037
Sandy Eggo1122 Ocean DriveSan Diego, Ca 92108
122123456789SANDY EGGO
30,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
122123456789SANDY EGGO
30,00025,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
122123456789SANDY EGGO
30,00025,000
0
25,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
122123456789SANDY EGGO
30,00025,000
0
25,000
33,50058,500
75
75
75
75
4,537
50,2504,537
0 85903,897
46,353
122
30,00025,000
0
25,00033,500
58,5004,537
53,963
SANDY EGGO 123456789
Page 89Total Taxable Income $53,963
Page 89Total Taxable Income $53,963
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
2,240
X
75
75
75
75
4,537
50,2504,537
0 85903,897
46,353
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,353
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
2,240/53,963
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
1,92446,353 X 0.0415
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
1,924
0.8590
46,353 / 53,963
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
1,924
0.8590
105122 X 0.8590
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
1,924
0.8590
1051,819
1,924 - 105
SANDY EGGO 123456789
122
30,00025,000
025,000
33,50058,500
4,53753,963
X
2,24050,250
46,3530.0415
1,924
0.8590
1051,819
1,819
0
0
SANDY EGGO 123456789
0
1,819Nonresidents are not eligible forthe renter’s Credit.
Eligible if resident for six months ormore and AGI from all sources
(Form 540NR line 17) is $42,932 or less if single or MFS.
Sandy’s AGI from line 17 is $58,500.
0
SANDY EGGO 123456789
0
1,819
0
1,819
123-45-6789
33-0000000
Research Institute
La Jolla, CA 92037
25,000
Sandy Eggo
1122 Ocean Drive
San Diego, CA 92108
CA 123-45-6789 30,000 2,446
2019
SANDY EGGO 123456789
0
1,819
0
1,819
2,446California Withholding
592-B
2,446
SANDY EGGO 123456789
0
1,819
0
1,819
2,446
627
627
2,446
SANDY EGGO 123456789
0
627
SANDY EGGO 123456789
627
SANDY EGGO 123456789
627
SANDY EGGO 123456789
250250025√ 2 0 2 0 2 0 627
627
SANDY EGGO 123456789
250250025√ 2 0 2 0 2 0 627
Sandy Eggo 04/15/2020
[email protected] (987) 654-3210
Toll free phone number1-800-852-5711
Internet ftb.ca.gov
