California Taxation of Nonresidents and Part-Year Residents

Build your practice by becoming a nonresident specialist

Here’s all you need to know about who is a resident, who is a nonresident, and what income is taxable in California. The FTB has ongoing audit programs that look for taxpayers who don’t file correctly. Spidell’s California Taxation of Nonresidents and Part-Year Residents gives you everything you need to know to:

• Understand the difference between a residence and domicile
• See what to do if one spouse is a resident and the other spouse is a nonresident
• Know when California income is taxable to a nonresident and how to compute it
• Discover special rules for military, merchant seamen, and others
• Learn how to treat pensions, ISOs, and sales of assets
• Get new, more generous rules for other state tax credits
• See how a new case may affect nonresident sales of stock options