Thanks for the informational reply!
I also found the two tests and seems if any of them are met, I need to file.(I’m a little bit confused, if it’s ANY but not BOTH, everyone in the world should file CA tax?)
I definitely passed the first test for worldwide income, while the second test I’m not sure.
In form 540NR, the rental income is determined by Schedule E from form 1040, which is $0 since passive loss cannot exceed passive income. So basically if I file, I would file a all $0 540NR with my 1040 attached, that doesn’t make sense to me.
Thinking in another way, what’s the consequence if I don’t file? CA will find I have an 1099-MISC for rental income, then they will pull my 1040 from IRS, and found the rental income was $0 on schedule E, will they fine me for not filing? I feel since I don’t owe, they cannot fine me, but please correct me if I’m wrong.
