You are required to file a Nonresident or Part-Year Resident Income Tax Return (Long of Short Form 540NR) with California if you have income from California sources, such as, rental income, income from the sale of property, or partnership income in 2007 and you are:
- Single with a total income from all sources of $13,713 or more
- Married with joint income from all sources of $27,426 or more.