CA Resident and Nonresident Spouse

Forum|Forum|6 years ago
November 13, 2019
1 reply
0 views

I recently moved to CA for work. I was formerly an NV resident. (I would still like to be but I think CA will require me to be a CA resident) . My spouse is an NV resident and will visit CA no more than a few days this year--I will visit NV almost every weekend. My income is earned entirely in CA and her income is earned entirely in NV. We file a joint federal return. I have CA state income taxes withheld from my paycheck.

Even though her income is earned entirely in NV, will CA tax it? Either as income or as community property?

TomD8

Alumni - Champ

The issue in your situation is community property. Since NV is a community property state, 1/2 of her NV income is attributable to you, and therefore taxable to you as a CA resident. (CA taxes its residents on all income, regardless of source.)

If you're not sure about your CA residency, see this reference on CA's rules for determining residency status: https://www.ftb.ca.gov/forms/2018/18_1031.pdf

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

sabo1323Author

Level 2

Thanks. So, as a hypothetical, if I earned $100,000 in CA-source income as a resident of CA and my wife earned $50,000 of NV-source income and is not a resident of CA, we would file a joint return in California and I would be taxed on $125,000?