Out of state internship (NY and WA) for CA resident

[Lynn90275]

Hi There,

We live in CA, the children go to college in CA. Last summer, two children interned out of state.

One did a summer internship in NY, was issued a W2 with NY state tax. I assume she is consider a part-year resident for NY with form IT-203 required. Does her part-year resident NY make her a part-year CA resident with form 540NR?

My other daughter did a summer intern in Washington. Her W2 shows no Washington State income nor w/h but a fraction for federal income is being reported as CA income. I believe WA has no state income tax. Do I not need to file a state return for WA then? Does the WA summer internship make her a part-year CA resident with form 540 NR?

Thank you in advance for your help.

[ThomasM125 · Accepted solution]

Neither of them are considered part-year residents in the states they worked in, as their tenure there is considered temporary if they did or intended to return to Californina when their internships are complete. The one who worked in New York would file as a non-resident of New York and a full-time resident of California.

The other individual does not have to file a tax return for Washington State since they don't have a state personal tax filing requirement. She would file as a full year resident of California.