Forms to Use for Part-Year and Non-resident Returns
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540NR - California Non-resident or Part-Year Resident Income Tax Return – is to be used for all individual non-resident and part-year resident taxpayers. (540NR-Short Form was eliminated effective with the 2019 tax year.)
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540NR, Schedule CA - the 540NR Sch. CA form is used to calculate worldwide income, worldwide income using California law, California source income and the ratio of California source income to worldwide income., California tax is computed on the basis of worldwide income. The procedure for computing the California tax when using Form 540NR is summarized in the following steps:
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Determine worldwide income.
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Determine California source income.
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Calculate the ratio.
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Calculate tax on worldwide income.
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Apply the ratio of tax on worldwide income to find the California tax due.
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NOTE
Since Residency is a question of fact, not law, the FTB will not issue a written opinion on whether an individual is a California resident for a certain period of time.