So you moved to California or believe you are there temporarily... It’s important you report CA source income and report on the correct form.

Part-year resident
If you lived inside or outside of California during the tax year, you may be a part-year resident.

As a part-year resident, you pay tax on:

All worldwide income received while a California resident
Income from California sources while you were a nonresident

Nonresident

A nonresident is a person who is not a resident of California.

Generally, nonresidents are:

Simply passing through
Here for a brief rest or vacation
Here for a short period of time to complete:
- A job
- A transaction
- Contract work

This only applies if you’re domiciled outside of California. Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more information.

Safe harbor

If you’re domiciled in California but are outside of California under an employment-related contract, you may qualify as a nonresident under safe harbor.

Visit FTB Publication 1031 for more information.

Do I need to file?

As a nonresident, you pay tax on your taxable income from California sources.

Sourced income includes, but is not limited to:

Services performed in California
Rent from real property located in California
The sale or transfer of real California property
Income from a California business, trade or profession

As a part-year resident, you pay tax on all worldwide income while you were a resident of California.

Visit the following publications for more information:

What form to file

Nonresidents or part-year residents with a filing requirement must file either:

Use Short Form 540NR if:

Your filing status is single, married/RDP filing jointly, head of household, or qualifying widow(er)
You have 0-5 dependents
Your total income is $100,000 or less
Your income is from:
- Wages, salaries, and tips
- Taxable interest
- Unemployment compensation
- Paid Family Leave Insurance
Your California adjustments to income are:
- Unemployment compensation
- Paid Family Leave Insurance
- Military pay adjustment (R&TC Section 17140.5)
You only use standard deduction
Your payments are only California income tax withheld shown on Form(s) W-2 and 1099.
Your exemptions are:
- California earned income tax credit
- Personal exemption credits
- Blind exemption credits
- Up to five dependent exemption credits
- Nonrefundable renter’s credit