Lived out of the country as a student in 2023 and earned no income in US or California. Do I have to file a federal or state tax return?

[DanaBan]

My daughter, a college student, resided in a foreign country the entire year except for a brief visit to the US.  She earned $0 in US but does have a job in this country.

Does she have to file a federal or state (California) return for 2023 (other than the FBAR)?

She will not be living in the US in 2024.

[DoninGA]

If she is a US citizen or a US resident then she is required to report her income, foreign or domestic, on a US federal tax return.

[NCperson]

@DanaBan how much did she earn?  if less than the standard deduction ($13,850), there is no filing requirement. 

[DoninGA]

If her income was from self-employment and she received $400 or more then she required to report that income on Form 1040 using a Schedule C.

[DanaBan]

Thank you.  She is a citizen but not a resident of the US.  She would still file a 1040? NR?

[DanaBan]

Yes, more than $13k but she does not live in California anymore.  She is a full-time resident of another country since 2021 but last year she had income.  Please point me to the CA state regulation regarding the filing requirement. I am not sure why she would have to file in California and not just a Federal return.

Thank you.

[DanaBan]

She was a part time employee then a full time employee of a firm in another country.

[DoninGA]

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@DanaBan wrote:

Thank you.  She is a citizen but not a resident of the US.  She would still file a 1040? NR?

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Since she is a US citizen then she would file a Form 1040.  The Form 1040NR is only for persons that are not a citizen or not a US legal resident.

[DanaBan]

Yes, more than $13k but she does not live in California anymore.  She is a full-time resident of another country since 2021 but last year she had income.  Please point me to the CA state regulation regarding the filing requirement. I am not sure why she would have to file in California and not just a Federal return.

Thank you.

[TomD8]

@DanaBan --

If your daughter has established her main, primary home (her domicile in tax terminology) in another country, and she has no California-source income, then she has no income tax obligation to the State of California.

You can find California's detailed rules on residency here:

https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf