California Filing Status

[Corduroy Frog]

One of my TN clients has unusual but moderate California wages, and I haven't done a CA return in years.

Depending on the 2023 Instructions, there is no information for Line 3, filing status.  The 540NR line 3 accommodates the filing status as "Married RDP Filing Separately."  Nothing in the instructions help with Line 3.

It could be that if a married couple files joint, CA will not allow the 540NR to be filed joint.  The other spouse makes significant money, so CA would benefit if this is the case.

Sorry for my ignorance, and appreciate any help.

 

[jklcpa]

Here is the excerpt from 2023 540NR instructions regarding filing status. Not sure what your issue with this is. Seems clear to me.  Be sure to expand the quote box if the entire thing isn't visible.

https://www.ftb.ca.gov/forms/2023/2023-540nr-booklet.html

Quote

Filing Status

Use the same filing status for California that you used for your federal income tax return, unless you are an RDP. If you are an RDP and file single for federal, you must file married/RDP filing jointly or married/RDP filing separately for California. If you are an RDP and file head of household for federal purposes, you may file head of household for California purposes only if you meet the requirements to be considered unmarried or considered not in a domestic partnership.

Exception: If you file a joint tax return for federal, you may file separately for California if either spouse was either of the following:

• An active member of the United States armed forces or any auxiliary military branch during 2023.
• A nonresident for the entire year and had no income from California sources during 2023.

Community Property States: If the spouse earning the California source income is domiciled in a community property state, community income will be split equally between the spouses. Both spouses will have California source income and they will not qualify for the nonresident spouse exception.

If you had no federal filing requirement, use the same filing status for California you would have used to file a federal income tax return.

 

[Corduroy Frog]

I got hung up on RDP, never heard of it.  Apparently stands for Registered Domestic Provider.  Still never heard of it.

Your post is clear and provides specific direction as to how to proceed.  MFJ for Federal equates to MFJ for California.

Thank you much - Ron

[jklcpa]

RDP= registered domestic partner.

If you want to know, you could Google RDP vs marriage.