I don't live in CA but participated in a clinical drug trial for a medical facility in the state last year. At the end of the trial I received $1500 for participation. Do I need to file a CA return for this income. I have no other connection to CA or income earned there.
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@MoB13 The IRS requires research institutions to report compensation to clinical trial participants if the amount is $600 or more a year.
CA requirements of non-residents below come from: https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html Do note it depends completely of total gross worldwide income if you need to file in CA. If $1,500 is all your income worldwide then based on charts no, but if your income exceeds below then yes.
As a nonresident, you pay tax on your taxable income from California sources.
Sourced income includes, but is not limited to:
If your GROSS income is more than the amount shown in any of the tables below, you need to file a tax return.
Match your filing status, age, and number of dependents with the 2023 tax year tables below.
For previous year tables, visit that year's tax booklet.
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Under 65 | $21,561 | $36,428 | $47,578 |
65 or older | $28,761 | $39,911 | $48,831 |
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Both are under 65 | $43,127 | $57,994 | $69,144 |
One spouse/RDP is 65 or older | $50,327 | $61,477 | $70,397 |
Both are 65 or older | $57,527 | $68,677 | $77,597 |
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Under 65 | N/A | $36,428 | $47,578 |
65 or older | N/A | $39,911 | $48,831 |
* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵Return to first table table under the header total gross income (worldwide)
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Under 65 | $17,249 | $32,116 | $43,266 |
65 or older | $24,449 | $35,599 | $44,519 |
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Both are under 65 | $34,503 | $49,370 | $60,520 |
One spouse/RDP is 65 or older | $41,703 | $52,853 | $61,773 |
Both are 65 or older | $48,903 | $60,053 | $68,973 |
Age as of December 31, 2023* | 0 dependents | 1 dependent | 2 or more dependents |
---|---|---|---|
Under 65 | N/A | $32,116 | $43,266 |
65 or older | N/A | $35,599 | $44,519 |
* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵
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