California kiddie tax - nonresident parents

[TaxFiler1234]

In 2021, our child moved to California for graduate school and received taxable fellowship/stipend income.  Our child is subject to kiddie tax, and will be filing a part-year resident return in California.  The California return asks questions about parents' income, and specifically requests entries from lines on the parents' California return.  However, we are not California residents, earned no income in California, and do not file a California tax return.

How should our child complete these lines on the California tax return about parents' income?  Should it be the corresponding amounts from our federal return; or zero, because we do not file a California return; or something else?

Also, do we, as the parents, need to file a California return for the sole purpose of the kiddie tax, even though we do not live or work in California, have no California income, and owe no California taxes?

[DawnC · Accepted solution]

No, you are not required to file a CA return if you have no California sourced income.   They should answer zero where it specifically asks for numbers from the CA return if since you are not filing a CA return.   

If they are in CA only for the purposes of school, and they intend to return ''home'' after school, they may only need to file a CA nonresident return.   

 Residency - CA 

You will be presumed to be a California resident for any taxable year in which you spend more than nine months in this state.   Although you may have connections with another state, if your stay in California is for other than a temporary or transitory purpose, you are a California resident.   School is considered temporary if you intend to return home.