CA nonresident filing requirement

[kathyc2]

I have a client that became a member of a LLC that has income in 15 plus states.  Then he recommended me to two more people in the LLC.  Not sure what I signed myself up for!

First question is CA.  Non resident and K1 shows 1,428 income with 100 withholding on 592B.  This is less than the 9.3% in 568 instructions. When I run it through software, it shows a balance due of 40.   So, based on this I would think I need to file.  However, the total CA source income is significantly below the threshold in 540NR, so I would say no to filing.  

Any CA preparers want to set me straight?

 

[BulldogTom]

CA NR filing requirements look at your AGI from all sources within and without the state to determine the income threshold.   Take a look at the 540NR booklet on FTB website for detailed information.

Tom
Longview, CA

[kathyc2]

That makes sense.  I got thrown off with line 32 of 540NR labeled "California adjusted gross income" and the instructions using the same "California adjusted gross income" label for filing threshold.  Thanks for the clarification.

[BulldogTom]

@kathyc2 CA uses the phase "CA Adjusted Gross Income" and it throws a lot of people off.  What they should say is "Federal AGI recalculated under CA laws as if you were a CA resident."  But CA being CA, they do their own thing...

Tom
Longview, TX 

[Lion EA]

Oh, darn, I just received a Form 1099-NEC with Boxes 6 & 7 for CA due to a small honorarium I received !! Now I get to add a CA return to CT and IL. I better remember to file a CA extension.

[joanmcq]

You only need to file a CA extension if you owe.  Otherwise it runs off the federal.

And if there was withholding, you should file if there is a refund, or if you want the statute to begin running.