State Tax Issues for Non - Resident Scholars and Researchers
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1 State Tax Issues for Non - Resident Scholars and Researchers
2 Agenda 2 California Residency Laws Items taxed by California Taxation of fellowships, stipends and scholarships State & Federal Differences Calculation of California tax Step by step completion of tax return
3 Do I Have to File? 3 California has a minimum filing requirement. 540NR Tax Booklet 2017 Page 3. If you ve had money withheld, you must file to receive a refund.
4 Who is a Resident? Definition of Resident: 4 1. Every person who is: a. In this state for other than a temporary or transitory purpose or b. Domiciled in CA and who is outside for a temporary or transitory purpose Definition of Nonresident: 1. Every person other than a resident
5 What Is Temporary? 5
6 What Is Temporary? 6 A person is in California for a temporary and transitory purpose if he/she is Passing through the state Here for a brief rest Here for a vacation Here for short period to complete a particular transaction, contract etc.
7 Where is your Domicile? 7 The location of your permanent home The place where you intend to return to whenever absent
8 Presumption of Residency 8 Every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident. The presumption may be overcome by satisfactory evidence that the individual is in the state for a temporary or transitory purpose.
9 Presumption of Residency 9 Case law indicates that academic assignments are considered temporary or transitory. California residents who took academic assignments out of California did not lose their California resident status. Therefore, for consistency, foreign scholars will not be considered residents solely because of the presumption of residency.
10 What are your Connections? Factors to consider: 10 Amount of time spent Intention to remain in the US Location of spouse and children Location of principal residence Location driver s license was issued, vehicles registered Location of real property and investments Permanence of work assignment Location of social ties
11 Foreign Scholars/Researchers 11 If you are not a student or pursuing a degree, you will likely appear to meet the presumption of residency. The presumption can be overcome by showing that your stay is temporary or transitory. Residents file a form 540 or 540 2EZ. Nonresidents and part-year residents file a 540 NR.
12 Why Is Residency Important? Residency affects the way a person is taxed: 12 A California resident is taxed on all income from everywhere A nonresident is taxed on income derived from sources within California
13 Source Income Pertains to the Place of Origin 13 The source of tangible income is where it is earned or located The source of intangible income is the state (or country) where the recipient is a resident
14 Sourcing of Income: 14 Tangible Income: Wages, tips, commissions, fellowships Property sales Has a California Source if: Work was performed in California regardless of the location of the employer, where the payment was issued, or the individual s residence upon the receipt of the payment Property located in California Intangible Income: Interest and dividends Sales of stocks and bonds Has a California Source if: Nonresident: Never California resident: Always Nonresident: Never California resident: Always
15 Fellowships, Stipends and Scholarships California Source Income: Wages/Salary Payments, including Fellowships, teaching/research assistantships Amounts received from foreign employers 15 Fellowship, Stipend, and Scholarship amounts not used for payment of tuition and fees or books, supplies and equipment required for courses of instruction
16 California & Federal Differences 16 California has no tax treaties with other countries No foreign tax credit Source of income has different meaning Worldwide income is required to be reported for California
17 Ways to convert currency Convert on the day the money was earned. 2. Convert using an average for the entire year. 3. Convert on the last day of the year, December 31. Whichever method is used, it must be consistently applied. For historical currency exchange rates go to:
18 California Tax Forms 18 Resident Form 540 requires all income from worldwide sources to be reported and computes the tax rate on all the income. Nonresident Form 540 NR reflects worldwide income but applies tax rate to only California sourced income.
19 California Forms for Nonresidents NR short form 540 NR long form
20 Who Can Use the Short Form? 20 Single Only wages, interest and unemployment income Standard deduction
21 You Cannot Use the Short Form If You Have: 21 Filing status is married/rdp filing separately. Income excluded by treaty Income received from another country during 2017 prior to moving to the U.S. Taxable scholarships, fellowships, or stipends
22 California Forms for Residents EZ
23 You Cannot Use the 540 2EZ If You Have: 23 Filing status is married/rdp filing separately. Income excluded by treaty Income received from another country during 2017 Taxable scholarships, fellowships, or stipends not on a W-2
24 Forms we will use during this presentation: 24 CA Form 540NR Long Form & Schedule CA (540NR)
25 2017 Schedule CA (540NR) 25
26 As you begin your California return: 26 Complete your federal return prior to starting your state return. Determine if you are a resident or a nonresident for California purposes. You can be a nonresident alien for federal purposes and still be a California resident. Use the same filing status as you did on your federal return. If you are a nonresident, determine your California source income.
27 Step by Step Example 27 Example for a part- year resident using a 540NR.
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