FTB Publication 1031 Guidelines for Determining Resident …FTB出版物1031准则确定居民…精选.pdfVIP

Contents STATE OF CALIFORNIA FRANCHISE TAX BOARD Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Who Are Residents and Nonresidents . . . . . . . . . . . . 2 FTB Publication 1031 Significance of Residency . . . . . . . . . . . . . . . . . . . . . . 2 Guidelines for Determining Residency . . . . . . . . . . . . 2 Guidelines for Temporary or Transitory Purposes . . . . . . . . . . . . . . . 2 Income Taxable by California . . . . . . . . . . . . . . . . . . . 3 Specific Professions . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Determining Residents of or Individuals in Foreign Countries . . . . 7 Married Filing Separate Returns . . . . . . . . . . . . . . . . . 7 Resident How to Split Income on Long Form 540NR . . . . . . . . 10 Basic Filing Requirements . . . . . . . . . . . . . . . . . . . . . 11 Which Form to File . . . . . . . . . . . . . . . . . . . . . . . . .