What is income earned as a CA nonresident from W2, 1099-INT and 1099B

Forum|Forum|1 year ago
March 8, 2025
1 reply
0 views

I was a California resident from January 2017 to May 2023. Following that I moved to Singapore, and have been in Singapore from May 2023 - Mar 2025 (present). I have 3 sources of income. Which ones do I need to pay CA state taxes on?

1) I have a W2 from 2024 for third party sick pay due to a disability that occurred while I was in California in 2022. Is this considered income I earned in California?

2) I have a 1099-INT from 2 US bank accounts due to interest income I earned. Is this considered income I earned while I was a CA resident? ChatGPT says this is nonresident income, since I was a CA nonresident in 2024, even if the banks were located in CA.

3) I have a 1099 B that shows capital gains from Uber stocks I sold. These stocks were sold through a US bank account, and earned while I was in the US in 2017. Is this considered CA taxable income? ChatGPT says this is nonresident income.

Please let me know which of the three is CA taxable income. Thank you!

MAK70

1. Yes, the disability will be California income.

2. The interest income is usually sourced to your resident state.

3. If the uber stock is employee stock, it would be California source stock if you were working in California at the time.

California may evaluate to see if you are still a California resident before you have to determine the California state source income, so you may want to

review Guidelines for Determining Resident Status (FTB Publication 1031).

sneha1512Author

Thanks for your response! Can I check with you if I am considered a CA resident? I moved to Singapore in 2023 temporarily for treatment. My family ties and physical address and medical doctors are currently in Singapore. However, I still have a driver's license, social ties, a mailing address and bank accounts and all my things in a storage locker in CA. Am I considered as domiciled in CA?

Vanessa A

If you did not have a permanent home in CA or spend any time in CA, then you would not be considered as Domiciled in CA just because you have friends, a bank account, social ties, a drivers license and mailing address.

If you are maintaining a home there that you plan to return to, and you that is your primary and permanent resident, then you would be considered a CA Resident.

If your primary home is in Singapore, and you do not have a permanent home in CA and have not been in CA since 2023, you would not be considered a CA resident.

Guidelines for Determining Residency
Factors to consider are as follows:
• Amount of time you spend in California versus amount
of time you spend outside California.
• Location of your spouse/RDP and children.
• Location of your principal residence.
• State that issued your driver’s license.
• State where your vehicles are registered.
• State where you maintain your professional licenses.
• State where you are registered to vote.
• Location of the banks where you maintain accounts.
• The origination point of your financial transactions.
• Location of your medical professionals and other
healthcare providers (doctors, dentists, etc.),
accountants, and attorneys.
• Location of your social ties, such as your place of
worship, professional associations, or social and
country clubs of which you are a member.
• Location of your real property and investments.
• Permanence of your work assignments in California