Re: [問題] 關於報州稅的問題

[mk2 (帥氣美國會計師)]

我知道留學生報稅是從不注意detail的.
不過for your own sake,留學生將來有打算要用opt工作的,或是要辦H-1
的,在加州要file 540 不是540NR.因為加州有居住九個月test的規定

540NR有兩個要件:

1.每年停留加州在九個月以下.
2.一畢業就離開加州

假設你都達不到.你不能使用540NR

Presumption of residence
Anyone who spends more than nine months of the tax year in California is
presumed to be a resident. The nine-month presumption may be overcome by
satisfactory evidence that presence in the state is for a temporary or
transitory purpose. ( Sec. 17016, Rev. & Tax. Code ) A taxpayer who spent
more than nine months in California during the tax year, but lived in a hotel
on a weekly basis and maintained a permanent home outside the state, overcame
the presumption of residency, the SBE ruled. However, a taxpayer failed to
overcome the presumption when he purchased a home in California and learned
that the foreign employment he desired was no longer available. ( Woolley,
SBE, 51-SBE-005, July 19, 1951, ¶200-134)


CCH Practice Tip
Overcoming presumption of residency.—If an individual is presumed to be a
resident for any tax year, or if any question as to the individual's status
exists, the individual should file a return to avoid the possibility of
penalties, even though the individual believes that he or she was a
nonresident and even if the individual has received no income from
California. The return should be accompanied by a signed statement setting
forth why the individual believes he or she was a nonresident and any other
supporting evidence such as certificates and affidavits. If the Franchise Tax
Board is not satisfied with the evidence and statement, the individual may
submit additional evidence either in writing or at a hearing before the
Franchise Tax Board. Generally, affidavits or testimony of friends,
employers, or business associates that the taxpayer was in California to take
a vacation, complete a particular transaction, or work for a limited time
will overcome a presumption of residency. Affidavits stating that the
individual votes in or files income tax returns as a resident of some other
state or country, although relevant in determining domicile, are otherwise of
little value in determining residency. ( Reg. 17014(d), 18 CCR )

因為這種小東西小規定被盯上.不值得.



※ 引述《MarianLiu (＊Ｍａｒｉａｎ＊)》之銘言：
: 2008年剛到美國沒有收入  所以填了8843寄去IRS就結束報稅
: 2009年擔任TA RA 在學校打工  剛剛花了一天時間弄好聯邦稅的申報
: 但是州稅把我考倒了...
: 爬文+google了一下  州稅好像沒有免費軟體可以申報使用
: 所以想請教有經驗的版友  nonresident應該填寫哪個(或哪些)申報單?
: 我的540NR(long form)填到一半
: 雖然跟著instruction填  還是開始頭暈腦漲
: 而且有些資料要從540NR CA schedule找
: 這表示這些表格都要填寫嗎?
: 還是根本不用管這些  只要填寫540NR(short form)即可?

--
※ 發信站: 批踢踢實業坊(ptt.cc) 
◆ From: 66.17.21.15
推 Mallarme:推這篇實用。 我就是亂報一通的留學生:s
推 Harison:從來都不知道耶  我一直都報540NR 報三年了.....Orz
推 MarianLiu:這真的太棒了  感謝您!  聯邦稅學校要我們以NR申報
推 MarianLiu:www.ftb.ca.gov說CA的R必須排除短暫目的居留的人
→ MarianLiu:加上爬文有版友說居住五年之後才能轉為R申報
→ MarianLiu:把不同資料合併起來加上自己錯誤的詮釋
→ MarianLiu:讓我以為NR才是正確的申報管道  看完這篇恍然大悟了
→ mk2:現在當學生報錯差沒多少,將來報錯,一差都是幾千幾萬塊.