Daughter was a student in WA till 5/2016. She started job on 7/10 in CA. She is resident of WA. Does she have to file CA return? Report her WA wage (W2) there?

[lubor12]

She has W2 from part time job as a student in WA and W2 from a full time job in CA.

[IsabellaG · Accepted solution]

Yes, she would need to file a CA return, and she'll be considered either a part-year resident or a nonresident. It sounds like she would be considered a part-year resident if she had a full-time job, because California considers you a resident if you are present in California for other than a temporary or transitory purpose.

In either case, the Washington W-2 would not be considered taxable to CA. This is how California taxes nonresidents and part-year residents:

• Nonresidents of California - Taxed only on income from California sources.
• Part-year residents of California - Taxed on all income received while a resident and only on income from California sources while a nonresident.