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June 6, 2019
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Daughter college student in MN who has a 1099misc $3338 and W-2 $1551 (fed w/h $73 and MN state $39). No CA income. Do I ONLY fill out a MN state return (no CA return)?

  • June 6, 2019
  • 1 reply
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Does she need to file a CA return if the income was only earned in Minnesota while she was at school?  We live in CA.

Second, her total income was less than her Standard deduction.  Why does she need to pay self employment tax?

Best answer by Coleen3

Yes, if you live in a state that has income tax, you must file a return for your home state as well as possibly for the state earned. However, you only need to do state taxes if she has income over the filing requirement for that state.

https://www.ftb.ca.gov/forms/2016-California-Tax-Rates-and-Exemptions.shtml#ifr

http://www.revenue.state.mn.us/individuals/individ_income/Pages/Who_Must_File_a_Minnesota_Individual...

If anyone is paid via 1099-Misc, they are considered to be self-employed for that income. there was no employer to pay half of her SE tax nor subtract her portion from her weekly pay.

1 reply

Coleen3Answer
Employee
June 6, 2019

Yes, if you live in a state that has income tax, you must file a return for your home state as well as possibly for the state earned. However, you only need to do state taxes if she has income over the filing requirement for that state.

https://www.ftb.ca.gov/forms/2016-California-Tax-Rates-and-Exemptions.shtml#ifr

http://www.revenue.state.mn.us/individuals/individ_income/Pages/Who_Must_File_a_Minnesota_Individual...

If anyone is paid via 1099-Misc, they are considered to be self-employed for that income. there was no employer to pay half of her SE tax nor subtract her portion from her weekly pay.

June 6, 2019
Thank you so much for your answer.