How do I know if I need to file a state tax return?

[mattmatt0323]

I just arrived to California few months ago and currently have no income or employment. I am not sure if I have to file a state tax return for 2021.

[rjs]

Exactly when did you move to California? "A few months ago" sounds like earlier in 2022. If you did not live or work in California in 2021 you do not have to file a California tax return for 2021.

[mattmatt0323]

Hey, thanks for the quick response.

I actually moved to California back around December 11-12 of last year, 2021. Does that still count as living in California in 2021, and if so, do I have to file a California tax return even if it was towards the end of the year?

[rjs]

Yes, you were a part-year resident of California, even if only for a few weeks.

Whether you have to file a California tax return is not based on how long you lived there. It depends on your total income, whether you had any income from a California source, and whether you were required to file a federal tax return. Income from a California source does not mean only income that you earned for working in California. Any investment income (including bank interest), pension income, etc. that you received while you lived in California is California source income. It also includes income from a business or rental property located in California, or from the sale of property located in California.

Unfortunately I can't find a clear explanation of the California filing requirements for a part-year resident. @VolvoGirl, can you help?