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Nonresident
Part-Year Resident
Step by Step Example
Sandy EggoCitizen of Pandora
Arrived in California on 7/1/2018
Spent the remainder of 2018 in CA
Filing a 1040NR tax return for 2018
Single
Sandy has the following income for 2018:
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 7/1/2018 $8,000
Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
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
√
√
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
√
1 118
Next:
We need to fill out Schedule CA(540NR) before we can continue
See Handout Schedule CA (540NR)
Sandy EggoCitizen of Pandora
Arrived in California on 7/1/2018
Spent the remainder of 2018 in CA
Filing a 1040NR tax return for 2018
Filing Status - Single
Sandy has the following income for 2018:
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 $8,000
Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
√
SANDY EGGO 1 2 3 4 5 6 7 8 9
√
FC
FC 07 01 2018
1 8 4N
Sandy EggoCitizen of Pandora
Arrived in California on 7/1/2018
Spent the remainder of 2018 in CA
Filing a 1040NR tax return for 2018
Single
Sandy has the following income for 2018:
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 7/1/2018 $8,000
Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
√
FC
FC 07 01 2018
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 EggoCitizen of Pandora
Arrived in California on 7/1/2018
Spent the remainder of 2018 in CA
Filing a 1040NR tax return for 2018
Single
Sandy has the following income for 2018:
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 7/1/2018 $8,000
Interest Income $500
SANDY EGGO 1 2 3 4 5 6 7 8 9
√
FC
FC 07 01 2018
1 8 4N
25,000 33,000 58,000 50,0002505005000
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.
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
SANDY EGGO 1 2 3 4 5 6 7 8 9
SANDY EGGO 1 2 3 4 5 6 7 8 9
During 2018, 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
2018
SANDY EGGO 1 2 3 4 5 6 7 8 9
2,446
75
75
2,446
SANDY EGGO 1 2 3 4 5 6 7 8 9
2,446
75
75
2,446
2,446
2,446
2,521 2,446
75
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
Page 29
75
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
50,250/58,500 0 8590
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
0 8590
4,401 x .8590
3,780
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
0 85903,780
46,470
SANDY EGGO 123456789
118
$30,000
2018
CA
Research InstituteLa Jolla, Ca 92037
Sandy Eggo1122 Ocean DriveSan Diego, Ca 92108
SANDY EGGO 123456789
118
30,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
SANDY EGGO 1 2 3 4 5 6 7 8 9
SANDY EGGO 123456789
118
30,000
25,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
SANDY EGGO 1 2 3 4 5 6 7 8 9
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
25,000 0 33,500 58,500 50,250
25,000 0 33,500 58,500 50,250
SANDY EGGO 1 2 3 4 5 6 7 8 9
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
0 85903,780
46,470
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
Page 89Total Taxable Income $54,099
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
SANDY EGGO 1 2 3 4 5 6 7 8 9
75
75
75
4,401
50,2504,401
0 85903,780
46,470
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.0427
2,311/54,099
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.042746,470 X 0.04271,985
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.0427
1,98546,470 / 54,099
0.8590
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.0427
1,985
0.8590
118 X 0.8590
101
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.0427
1,985
0.8590
101
1,884
1,985 - 101
SANDY EGGO 123456789
118
30,000
25,000
0
25,000
33,500
58,500
4,401
54,099
2,311
X
50,250
46,470
0.0427
1,985
0.8590
101
1,884
1,884
0
0
123456789SANDY EGGO
Nonresidents are not eligible forthe renter’s Credit.
Eligible if resident for six months ormore and AGI from all sources is$41,941 or less if single or MFS.
0
1,884
123456789SANDY EGGO
0
1,884
1,884
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
2018
123456789SANDY EGGO
0
1,884
1,884
2,446
California Withholding
123456789SANDY EGGO
0
1,884
1,884
2,446
2,446
562
562
EGGO 123456789
562
EGGO 123456789
562
250250025 2 0 2 0 2 0√
562
EGGO 123456789
562
250250025 2 0 2 0 2 0√
562
Sandy Eggo 04/15/2019
Sandy.Eggo@gmail.com (987) 654-3210
1 2 3 4 5 6 7 8 9EGGO
474
4742 5 0 2 5 0 0 2 5 2 0 2 0 2 0√
Sandy Eggo 04/15/2019
Sandy.Eggo@gmail.com 1 2 3 4 5 6 7 8 9 0
Toll free phone number1-800-852-5711
Internet ftb.ca.gov
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