Does my daughter need to file a California non-resident state tax return?

[Hawaiishop]

She goes to college in California and her residency state is Hawaii.  She earned income in both states totaling $9,000.  She earned $3,100 in California which is below the standard California deduction of $4,401 and she did not have any California state taxes withheld.  She will file a Hawaii state tax return, but does she need to file a California state tax return?

[CarolynM · Accepted solution]

No. Your daughter's income does not meet the income thresholds to file a California non-resident tax return.

Per the California Franchise Tax Board:

If you were single or unmarried you must file a return if:

• You were a California resident for any part of the year or you were a nonresident and had income from California sources
• Your gross income from all sources including income from outside California was more than $17,693 or
• Your adjusted gross income from all sources was more than $14,154.

Source: https://www.ftb.ca.gov/individuals/faq/ivr/209.shtml