Received 592-B and not sure what to do with it on Federal Taxes

[jglmac]

Hi,

I'm filing joint taxes with my husband.  We live in Massachusetts Full-Time, never have lived in California.  He did a speaking engagement at Stanford University and he received $2000 for it.  They sent a 592-B form and it shows they did withhold $140. 

I was expecting a 1099 with it, but maybe that doesn't apply here?  

I don't know if it's counted as federal income, or if I have to file a nonresident CA form?  Does anyone have experience here?

Jeff

[BillM223]

So far as we know, this $2,000 is taxable on your federal return.

According to the instructions for the 592-B (see here), you would recover the California withholding by filing a California non-resident return (540NR). Of course, you would have to do that to find out if you owe any CA taxes at all.

You will have to evaluate how badly you want that $140.

[jglmac]

Following up, we just received (yesterday!) a 1042-S for this $2000, even though my husband has been a PR since 2019 (he has lived only here in the US since 2014).  They also put the wrong TIN on the form.  I'll have them correct that. 

In the meantime, I did add the $2000 to my federal return as other income with a description (nowhere to put at 1042-S).  For the $140, we will need to file a CA State Nonresident form, correct?

Jeff

[DaveF1006]

Yes, you should file the California State non-resident return to receive a refund for the withholding amount withheld by Ca.

@jglmac