A couple of comments:
- First you need to determine if the S corp filed a composite return on your behalf. A number of states provide for this filing, I have not researched to see if CA is one of the states. If the S corp did, then you do not need to file a CA return. I would imagine if you received a K-1, no composite tax return was filed. I would also assume that the S corporation would provide this information as well in either a shareholder cover letter of footnote.
- Did the S corp withhold CA nonresident withholdings. Most states have this requirement. The pass-through entity will remit an estimated tax on behalf of the nonresident. The nonresident shareholder will then claim this withholding when they file the applicable California tax return.
- In addition, you need to look at what the CA filing threshold is. You may be below the filing threshold, however, if the S corporation remitted withholding on your behalf, then you will need to determine if you owe any additional or if you are eligible for a refund. In order to determine this you will need to complete a CA return form 540NR.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
