關於報州稅的問題 - 洛杉磯

看完後有點疑問想請問一下，我2009年七月底才到美國，也是要填540嗎，
因為看到學校有關報稅的網頁有這段話，
OIS has been informed by the State of California FTB
that non-residents are able to E-file. Please note
that those on non-immigrant visa status are considered
non-residents for tax purposes no matter how long they
reside in CA and should file form 540NR.

※ 引述《mk2 (帥氣美國會計師)》之銘言：
: 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?

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