看完後有点疑问想请问一下，我2009年七月底才到美国，也是要填540吗， 因为看到学校有关报税的网页有这段话， 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 (帅气美国会计师)》之铭言： : 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? --

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