Tax News
Ask the Advocate

Steve Sims, Taxpayers' Rights Advocate.

Looking for Information about Nonresident and Part-Year Residents? We've got that!

We continually look for ways to communicate with the taxpayer and provide guidance on a variety of issues our stakeholders are interested in. In March, we updated our website to include information on the basics of residency status, source income, community property and the other state tax credit (OSTC)

Until recently, we had limited web page information for nonresident and part-year resident taxpayers. Most of what was out there required you to look through the following publications:

  • Publication 1031 – Guidelines for Determining Resident Status
  • Publication 1100 – Taxation of Nonresidents and Individuals Who Change Residency
  • 540NR – Nonresident or Part-Year Resident  Booklet

By creating new webpages dedicated to nonresidents and part-year residents, we are able to provide all the content in one place and also provide links to the appropriate forms and publications, the Residency and Sourcing Technical Manual, and information on withholding on California source income.

Steve Sims, EA
Taxpayers' Rights Advocate

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Back to May 2013 Tax News