Part-year resident and nonresident

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:

Filing requirements

If your income is more than the amount shown in any of the tables below, you need to file a tax return.

Match your filing status, age, and number of dependents with the 2018 tax year tables below.

For previous year tables, visit that year's tax booklet.

Total gross income (worldwide)

Single or head of household
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Under 65 $17,693 $29,926 $39,101
65 or older $23,593 $32,768 $40,108
Married/RDP filing jointly or separately
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Both are under 65 $35,388 $47,621 $56,796
One spouse/RDP is 65 or older $41,288 $50,463 $57,803
Both are 65 or older $47,188 $56,363 $63,703
Qualifying widow(er)
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Under 65 N/A $29,926 $39,101
65 or older N/A $32,768 $40,108

California adjusted gross income

Single or head of household
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Under 65 $14,154 $26,387 $35,562
65 or older $20,054 $29,229 $36,569
Married/RDP filing jointly or separately
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Both are under 65 $28,312 $40,545 $49,720
One spouse/RDP is 65 or older $34,212 $43,387 $50,727
Both are 65 or older $40,112 $49,287 $56,627
Qualifying widow(er)
Age as of December 31, 2018* 0 dependents 1 dependent 2 or more dependents
Under 65 N/A $26,387 $35,562
65 or older N/A $29,229 $36,569

If you turn 65 on January 1, 2019, you are considered to be age 65 at the end of 2018.

Dependent filing requirement

If you can be claimed as a dependent, you have a different standard deduction. It cannot be more than the normal standard deduction. Your standard deduction is the larger of:

  • Your earned income plus $350, or
  • $1,050 for the taxable year

California method for computing tax

California uses its own method for calculating the tax of part-year residents and nonresidents.

Visit Taxation of Nonresidents and Individuals who Change Residency (FTB Publication 1100) 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

Otherwise, use Long Form 540NR.

Visit 540NR Booklet for more information.

A nonresident return is required when a resident spouse and a nonresident spouse wish to file a joint return.

Withholding

Withholding is tax previously withheld from your income. Visit Income tax for nonresidents for more information.

Deductions

Deductions are certain expenses which may reduce your taxable income. Visit Deductions for more information.

Other state tax credit (OSTC)

If you paid taxes to both California and another state, you may be entitled to an OSTC. Visit Other state tax credits for more information.

Community property

California is a community property state. If one spouse is a resident of California and the other is a nonresident, then the California:

  • Resident may be required to report income earned outside of California.
  • Nonresident may be required to report income earned by the resident spouse.

Visit Guidelines for Determining Residency Status (FTB Publication 1031) for more information.