My client entered the USA in September of last year with his wife and daughter with an E2 Visa from the UK. So I am filing a Federal 1040NR for the husband. His wife just received a Social security number. From reading state law I have to file a 540NR and a married filing separate return for the husband. Do I split income for the husband and wife as they live in California and file a married file separate for his wife also.
Assuming they are now domiciliaries of California I believe they would be subject to community . However, is they are nonresident aliens, they may not have a California domicile. Hope someone else can help here.