jtax
Level 10

Investors & landlords

This is a very good question.

 

I think you probably have to file, but you can review the info below and decide (or consult a professional).

 

See 

 

https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html#Filing-requirem...

 

there are two tests. Both involve gross income not net income. While your net CA income is negative, your gross income is positive if you received any rent during the year.

 

The two tests involve 1) worldwide income and 2) California income. CA income is AGI, so there might be some deductions allowed. Not sure. 

 

This article from an attorney addresses your question and says "even a dollar of California source gross rental income earned by a nonresident individual requires the filing of a California individual nonresident income tax return each year that rent is received (even if no tax is due after allowable deductions are taken into account)."

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