CA S corporation, no income was earned for services in CA for 2019 (loan-out for actor) and actor is a citizen of Australia. He qualified as a US resident in prior years when corporation was formed. We continue to file as a US resident and pay US tax each year, even when he hasn’t stepped foot in the US for any job (2017 and 2018)
All work in 2019 was in CANADA and 23% non-resident tax was withheld so I’ll safely avoid US tax for 2019
Can I file non-resident for him individually for CA so his wages from the corporation are NOT subject to CA withholding? Will the income passed through from the S corp be subject to CA tax, regardless?
Is the only way around this in the future to dissolve the CA corporation and register/incorporate in NV or other no-tax state since he rarely works in CA….