我知道留学生报税是从不注意detail的. 不过for your own sake,留学生将来有打算要用opt工作的,或是要办H-1 的,在加州要file 540 不是540NR.因为加州有居住九个月test的规定 540NR有两个要件: 1.每年停留加州在九个月以下. 2.一毕业就离开加州 假设你都达不到.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 ) 因为这种小东西小规定被盯上.不值得. ※ 引述《MarianLiu (＊Ｍａｒｉａｎ＊)》之铭言： : 2008年刚到美国没有收入 所以填了8843寄去IRS就结束报税 : 2009年担任TA RA 在学校打工 刚刚花了一天时间弄好联邦税的申报 : 但是州税把我考倒了... : 爬文+google了一下 州税好像没有免费软体可以申报使用 : 所以想请教有经验的版友 nonresident应该填写哪个(或哪些)申报单? : 我的540NR(long form)填到一半 : 虽然跟着instruction填 还是开始头晕脑涨 : 而且有些资料要从540NR CA schedule找 : 这表示这些表格都要填写吗? : 还是根本不用管这些 只要填写540NR(short form)即可? --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 66.17.21.15