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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