Nominee recipient for 1099 MISC for California res...
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drichard989
New Member

Nominee recipient for 1099 MISC for California resident

I am a Washington resident, I do not have any income myself that is subject to California tax. However I received a 1099-misc from an old address that is really for another person (my brother) (old address is parents house). Dealing with this on a fed level is pretty easy (issue 1099 to my brother and note that on fed return), however how do I do it for California. Do I have to file a 540nr with CA showing this? there is no withholding on the 1099 so was it even reported to CA? The tax would be paid either way however I would really rather not file a 540nr for myself if I don't have to

3 Replies
Hal_Al
Level 15

Nominee recipient for 1099 MISC for California resident

Q. Do I have to file a 540nr with CA showing this?

A. No. CA starts with the federal AGI.  Since your Fed AGI does not include the 1099-Misc amount, you have no CA source income to report.

 

Q. Was it even reported to CA? 

A. Probably not.  Even if it was, you open a bigger can of worms trying to report it on form 540NR, than just explaining it later if you do get a CA tax inquiry (unlikely). 

TomD8
Level 15

Nominee recipient for 1099 MISC for California resident

<<...really for another person (my brother)...>>

 

Whose SSN is on the 1099-MISC - yours or your brother's?  The IRS computers will look for a matching entry on the tax return of whoever's SSN is on the 1099-MISC.

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

Hal_Al
Level 15

Nominee recipient for 1099 MISC for California resident

<<..."Nominee recipient for 1099 MISC"  "Dealing with this on a fed level is pretty easy (issue 1099 to my brother and note that on fed return)"...>>

 

How and where did you note that on the federal return?  Was the amount in box 3 or box 7?  How did this happen (a 1099-Misc for your brother came in your name and SS#)?

 

The chances of a problem with the CA tax people are minuscule compared to you chances of a problem with the federal IRS. 

 

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