Nonresident Part-Year Resident Step by Step Example

Sandy Eggo Citizen of Pandora Arrived in California on 7/1/2014 Spent the remainder of 2014 in CA Filing a 1040NR tax return for 2014 Single Sandy has the following income for 2014: Wages earned in California$30,000 $20,000 paid from California Institution $10,000 paid from Pandoran employer ($5,000 of the above is exempt on 1040NR from tax treaty) Wages earned in Pandora before 7/1 $8,000 Interest Income $500 State of California Franchise Tax Board

SANDYEGGO OCEAN DR SAN DIEGO CA92108 X 1 108

Next: We need to fill out Schedule CA(540NR) before we can continue Page 37 in your booklet State of California Franchise Tax Board

Sandy Eggo Citizen of Pandora Arrived in California on 7/1/2014 Spent the remainder of 2014 in CA Filing a 1040NR tax return for 2014 Single Sandy has the following income for 2014: Wages earned in California$30,000 $20,000 paid from California Institution $10,000 paid from Pandoran employer Wages earned in Pandora before 7/1 $8,000 Interest Income $500 State of California Franchise Tax Board

SANDY EGGO Pandora 182 NO 07/01/2014

Sandy Eggo Citizen of Pandora Arrived in California on 7/1/2014 Spent the remainder of 2014 in CA Filing a 1040NR tax return for 2014 Single Sandy has the following income for 2014: Wages earned in California$30,000 $20,000 paid from California Institution $10,000 paid from Pandoran employer ($5,000 of the above is exempt on 1040NR from tax treaty) $10,000 paid from Pandoran employer is not taxable by IRS Wages earned in Pandora before 7/1 $8,000 Interest Income $500 State of California Franchise Tax Board

SANDY EGGO Pandora 182 NO 07/01/ ,00023,00038,00030,000 Reported for IRS $15,000 California wages $30,000 Pandoran wages $ 8,000 Total $38,000 $38,000 - $15,000 = $23,000

Sandy Eggo Citizen of Pandora Arrived in California on 7/1/2014 Spent the remainder of 2014 in CA Filing a 1040NR tax return for 2014 Single Sandy has the following income for 2014: Wages earned in California$30,000 $20,000 paid from California Institution $10,000 paid from Pandoran employer ($5,000 of the above is exempt on 1040NR from tax treaty) $10,000 paid from Pandoran employer is not taxable by IRS Wages earned in Pandora before 7/1 $8,000 Interest Income $500 State of California Franchise Tax Board

SANDY EGGO Pandora 182 NO 07/01/ , ,00038,00030,000 15, ,50038,50030,000 Interest is intangible - sourced/taxable to your place of residency

15,000 23,50038,50030, ,000023,50038,50030,000

During 2014, Sandy donated $75 to The Puppy Program. Total Itemized Deductions: State Income Tax $1,090 Charitable Donation $ 75 Total $1, Research Institute La Jolla, CA ,000 Sandy Eggo 1122 Ocean Drive San Diego, CA CA ,000 1, State of California Franchise Tax Board

15,000 23,50038,50030, ,000023,50038,50030,000 1,165 1, ,992 30,000 3, ,111 26,889 30,000/38,500 3,992 x.7792 Page 19

$20, CA Research Institute La Jolla, Ca Sandy Eggo 1122 Ocean Drive San Diego, Ca 92108

SANDYEGGO OCEAN DR SAN DIEGO CA X ,000

15,000 23,50038,50030, ,000023,50038,50030,000 1,165 1, ,992 30,000 3, ,111 26,889

SANDYEGGO OCEAN DR SAN DIEGO CA X ,000 15,000

23,50038,50030, ,000023,50038,50030,000 1,165 1, ,992 30,000 3, ,111 26,889

SANDYEGGO OCEAN DR SAN DIEGO CA X ,000 15,000 0

23,50038,50030, ,000023,50038,50030,000 1,165 1, ,992 30,000 3, ,111 26,889

SANDYEGGO OCEAN DR SAN DIEGO CA X ,000 15, ,500 38,500

15,000 23,50038,50030, ,000023,50038,50030,000 1,165 1, ,992 30,000 3, ,111 26,889

SANDYEGGO OCEAN DR SAN DIEGO CA X ,000 15, ,500 38,500 3,992 34,508

EGGO X 1,045 30,000 26, Non-residents are not eligible for the renter’s credit 1,045/34,508 $108 *

Research Institute La Jolla, Ca Sandy Eggo 1122 Ocean Drive San Diego, Ca $1, CA

EGGO X 1,045 30,000 26, B Estimated Payments

359

/15/2015 Sandy Eggo 359 X

Toll free phone number Internet ftb.ca.gov State of California Franchise Tax Board