topic What is income earned as a CA nonresident from W2, 1099-INT and 1099B in State tax filing

What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Sat, 08 Mar 2025 09:40:20 GMT

I was a California resident from January 2017 to May 2023. Following that I moved to Singapore, and have been in Singapore from May 2023 - Mar 2025 (present). I have 3 sources of income. Which ones do I need to pay CA state taxes on?

1) I have a W2 from 2024 for third party sick pay due to a disability that occurred while I was in California in 2022. Is this considered income I earned in California?

2) I have a 1099-INT from 2 US bank accounts due to interest income I earned. Is this considered income I earned while I was a CA resident? ChatGPT says this is nonresident income, since I was a CA nonresident in 2024, even if the banks were located in CA.

3) I have a 1099 B that shows capital gains from Uber stocks I sold. These stocks were sold through a US bank account, and earned while I was in the US in 2017. Is this considered CA taxable income? ChatGPT says this is nonresident income.

Please let me know which of the three is CA taxable income. Thank you!

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

MaryK4 — Sun, 09 Mar 2025 01:42:26 GMT

1. Yes, the disability will be California income.

2. The interest income is usually sourced to your resident state.

3. If the uber stock is employee stock, it would be California source stock if you were working in California at the time.

California may evaluate to see if you are still a California resident before you have to determine the California state source income, so you may want to

review Guidelines for Determining Resident Status (FTB Publication 1031).

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Mon, 10 Mar 2025 05:29:40 GMT

Thanks for your response! Can I check with you if I am considered a CA resident? I moved to Singapore in 2023 temporarily for treatment. My family ties and physical address and medical doctors are currently in Singapore. However, I still have a driver's license, social ties, a mailing address and bank accounts and all my things in a storage locker in CA. Am I considered as domiciled in CA?

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

Vanessa A — Mon, 10 Mar 2025 14:25:57 GMT

If you did not have a permanent home in CA or spend any time in CA, then you would not be considered as Domiciled in CA just because you have friends, a bank account, social ties, a drivers license and mailing address.

If you are maintaining a home there that you plan to return to, and you that is your primary and permanent resident, then you would be considered a CA Resident.

If your primary home is in Singapore, and you do not have a permanent home in CA and have not been in CA since 2023, you would not be considered a CA resident.

Guidelines for Determining Residency
Factors to consider are as follows:
• Amount of time you spend in California versus amount
of time you spend outside California.
• Location of your spouse/RDP and children.
• Location of your principal residence.
• State that issued your driver’s license.
• State where your vehicles are registered.
• State where you maintain your professional licenses.
• State where you are registered to vote.
• Location of the banks where you maintain accounts.
• The origination point of your financial transactions.
• Location of your medical professionals and other
healthcare providers (doctors, dentists, etc.),
accountants, and attorneys.
• Location of your social ties, such as your place of
worship, professional associations, or social and
country clubs of which you are a member.
• Location of your real property and investments.
• Permanence of your work assignments in California

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Tue, 11 Mar 2025 03:15:47 GMT

Thank you so much for your reply. So I gather I am not considered a CA resident since I do not have a permanent home in CA. In this case, will I have to pay CA taxes on the following:

1) Interest income from 2 US bank accounts. Since the interest income is usually sourced to my resident state, and I am a CA non resident, I gather I will not have to pay CA tax on the interest income, correct? Since I am in Singapore, will I have to pay tax to Singapore on the interest income?

2) How about for the capital gains from the sale of my Uber stock (RSUs) in 2024? Will these be taxed since I was a non resident in 2024 when I sold them? I received the RSUs when I worked at Uber in CA from 2017-2019. These RSUs vested in 2019.

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Wed, 12 Mar 2025 01:55:33 GMT

Hi, Just wondering if I could kindly get an updated answer to this question I asked yesterday since I am not a CA resident for 2024.

Will I have to pay CA taxes on the following:

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

MarilynG1 — Tue, 18 Mar 2025 03:15:52 GMT

On your California Non-Resident State Return, only report income earned in or from California sources in 2024.

If your RSU stock was exercised (not granted) while you were a CA resident, you will need to report the stock sale there. Here's more info from CA FTB on Employee Stock.

Interest Income received in 2024 while you were not a US resident would only be reported on your Federal return.

Here's more info on How to File a Non-Resident State Return and RSU's and Taxes

@sneha1512

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Wed, 19 Mar 2025 02:56:17 GMT

Hi,

Thanks for your reply. However I am still confused about whether I owe CA tax on the RSUs I sold. Here is a breakdown of my timeline:

1) I worked at Uber in CA from Aug 2017-Oct 2019. I left the company in Oct 2019.

2) I was given RSUs as part of my compensation when I joined the company and also as part of my performance every year.

3) These RSUs vested after a time period and the company went IPO - so they vested between May 2019 and Oct 2019 while I was working in CA at Uber.

4) I paid federal and CA taxes in 2020 on the vested RSUs - the company withheld RSUs for tax purposes as they were part of my income after vesting.

5) I stayed in CA from Oct 2019 - May 2023. The vested RSUs were in a Morgan Stanley account. I had paid taxes on the vested RSUs from 2019 but had not sold them.

6) In May 2023, I moved to Singapore. I have been in Singapore until present (March 2025). I am a CA non resident for 2024.

7) In Jan 2024, while in Singapore, I sold my RSUs. I made a profit on the sale, and need to pay capital gains taxes.

😎 I am paying federal taxes on the capital gains from selling RSUs. Do I need to pay CA taxes on the capital gains from RSUs sold? Is this considered CA income?

9) The RSUs were not exercised, these are not stock options, they are RSUs and they only vest and can be sold, so I am confused by the response. According to the article, exercise date refers to the date you purchase the stock at the option price, and there is no exercise date for RSUs - only a vesting date and a selling date.

Given this detailed timeline, kindly let me know if I need to pay CA taxes on the capital gains from selling RSUs. I would appreciate a quick and detailed response. Thank you so much!

Re: What is income earned as a CA nonresident from W2, 1099-INT and 1099B

sneha1512 — Thu, 27 Mar 2025 10:19:28 GMT

Hi,

Could I get a response to this question soon please? The tax deadline is approaching and I would like to file soon.