Californial non resident

[cpabsd]

I have a client who was paid back wages from 5 years ago when he was a California resident. He was paid $6368 and it was reported on a W-2. Is he required to file a California tax return? His total AGI is $111,682 of which 109,000 is wages. ATX is calculating zero tax but I don't want to advise my client incorrectly. He is MFJ with 2 dependents.

Thanks for the help. I do a CA return about every 1 out of 5 years. I find their instructions to be confusing.

Bonnie

[jainen]

>> I find their instructions to be confusing. <<

You are too modest. We Californians generally think of our tax laws as being hallucinatory.

Yes, your client must file a California non-resident return. Calculate the tax on his TOTAL world-wide income, and then take about 6% of that representing just the California wages. I recommend you do this by hand prior to entering it into the computer, so you know when you get it right.