Do I need to file a CA state return for misc income received from a clinical drug trial

Forum|Forum|2 years ago
March 24, 2024
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I don't live in CA but participated in a clinical drug trial for a medical facility in the state last year. At the end of the trial I received $1500 for participation. Do I need to file a CA return for this income. I have no other connection to CA or income earned there.

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maglib

Employee

@MoB13 The IRS requires research institutions to report compensation to clinical trial participants if the amount is $600 or more a year.

CA requirements of non-residents below come from: https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html Do note it depends completely of total gross worldwide income if you need to file in CA. If $1,500 is all your income worldwide then based on charts no, but if your income exceeds below then yes.

CA FTB: Do I need to file?

As a nonresident, you pay tax on your taxable income from California sources.

Sourced income includes, but is not limited to:

Services performed in California
Rent from real property located in California
The sale or transfer of real California property
Income from a California business, trade or profession

Filing requirements

If your GROSS income is more than the amount shown in any of the tables below, you need to file a tax return.

Match your filing status, age, and number of dependents with the 2023 tax year tables below.

For previous year tables, visit that year's tax booklet.

Total gross income (worldwide)

Single or head of household
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Under 65	$21,561	$36,428	$47,578
65 or older	$28,761	$39,911	$48,831

Married/RDP filing jointly or separately
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Both are under 65	$43,127	$57,994	$69,144
One spouse/RDP is 65 or older	$50,327	$61,477	$70,397
Both are 65 or older	$57,527	$68,677	$77,597

Qualifying surviving spouse/RDP
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Under 65	N/A	$36,428	$47,578
65 or older	N/A	$39,911	$48,831

* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵Return to first table table under the header total gross income (worldwide)

California adjusted gross income

Single or head of household
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Under 65	$17,249	$32,116	$43,266
65 or older	$24,449	$35,599	$44,519

Married/RDP filing jointly or separately
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Both are under 65	$34,503	$49,370	$60,520
One spouse/RDP is 65 or older	$41,703	$52,853	$61,773
Both are 65 or older	$48,903	$60,053	$68,973

Qualifying surviving spouse/RDP
Age as of December 31, 2023*	0 dependents	1 dependent	2 or more dependents
Under 65	N/A	$32,116	$43,266
65 or older	N/A	$35,599	$44,519

* If your 65th birthday is on January 1, 2024, you are considered to be age 65 on December 31, 2023. ↵

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