1. Nonresident Part-Year Resident Step by Step Example

2. 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

3. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA92108 X 1 108

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

5. 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

6. SANDY EGGO 123 45 6789 Pandora 182 NO 07/01/2014

7. 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

8. SANDY EGGO 123 45 6789 Pandora 182 NO 07/01/2014 15,00023,00038,00030,000 Reported for IRS $15,000 California wages $30,000 Pandoran wages $ 8,000 Total $38,000 $38,000 - $15,000 = $23,000

9. 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

10. SANDY EGGO 123 45 6789 Pandora 182 NO 07/01/2014 15,000 0 23,00038,00030,000 15,000 500 023,50038,50030,000 Interest is intangible - sourced/taxable to your place of residency

11. 15,000 23,50038,50030,000 0 15,000023,50038,50030,000

12. During 2014, Sandy donated $75 to The Puppy Program. Total Itemized Deductions: State Income Tax $1,090 Charitable Donation $ 75 Total $1,165 123-45-6789 33-0000000 Research Institute La Jolla, CA 92037 15,000 Sandy Eggo 1122 Ocean Drive San Diego, CA 92108 CA 123-45-6789 20,000 1,090 2014 State of California Franchise Tax Board

13. 15,000 23,50038,50030,000 0 15,000023,50038,50030,000 1,165 1,090 75 3,992 30,000 3,992 0 7 7 9 2 3,111 26,889 30,000/38,500 3,992 x.7792 Page 19

14. $20,000 2014 CA Research Institute La Jolla, Ca 92037 Sandy Eggo 1122 Ocean Drive San Diego, Ca 92108

15. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA 92108 X 1 108 20,000

16. 15,000 23,50038,50030,000 0 15,000023,50038,50030,000 1,165 1,090 75 3,992 30,000 3,992 0 7 7 9 2 3,111 26,889

17. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA 92108 X 1 108 20,000 15,000

18. 23,50038,50030,000 0 15,000023,50038,50030,000 1,165 1,090 75 3,992 30,000 3,992 0 7 7 9 2 3,111 26,889

19. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA 92108 X 1 108 20,000 15,000 0

20. 23,50038,50030,000 0 15,000023,50038,50030,000 1,165 1,090 75 3,992 30,000 3,992 0 7 7 9 2 3,111 26,889

21. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA 92108 X 1 108 20,000 15,000 0 23,500 38,500

22. 15,000 23,50038,50030,000 0 15,000023,50038,50030,000 1,165 1,090 75 3,992 30,000 3,992 0 7 7 9 2 3,111 26,889

23. SANDYEGGO 1 2 3 4 5 6 7 8 9 1122 OCEAN DR SAN DIEGO CA 92108 X 1 108 20,000 15,000 0 23,500 38,500 3,992 34,508

25. EGGO 123-45-6789 X 1,045 30,000 26,889 0 0 3 0 3 815 0 7 7 9 2 84 731 0 0 Non-residents are not eligible for the renter’s credit 1,045/34,508 $108 *.7792 815 - 84

26. Research Institute La Jolla, Ca 92037 Sandy Eggo 1122 Ocean Drive San Diego, Ca 92108 $1,090 2014 CA

27. EGGO 123-45-6789 X 1,045 30,000 26,889 0 0 3 0 3 815 0 7 7 9 2 84 731 0 0 1090 359 1090 - 731 592-B Estimated Payments

28. 359

30. 2 5 0 2 5 0 0 2 5 202020 04/15/2015 Sandy Eggo 359 X

31. Toll free phone number 1-800-852-5711 Internet ftb.ca.gov State of California Franchise Tax Board