File Ca Tax Form 2010 540nr: Fill & Download for Free

Circular 230 Disclaimer: To ensure compliance with requirements imposed by the IRS, any U.S. tax advice contained in this communication is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any matters addressed herein. This advice is based on my understanding of the tax law in effect at the time it was written as it applies to the facts that you provided. Any change or addition to those facts could materially and adversely affect my analysis and conclusions, and in that event, the analysis should not be relied upon.I am assuming that all of your income was reported to Connecticut as well, and none of it was reported to California. There are a couple of features of Connecticut tax law that might apply here:1. If you maintained a permanent residence in Connecticut for all of 2010, and you were in Connecticut for more than 183 days, you are considered to be a full-year resident of Connecticut even though you changed your permanent place of residence to California during the year.2. If your income is attributable to "income from a business, trade, profession, or occupation carried on in Connecticut", it's considered taxable income to Connecticut. Normally, this would not include compensation for services performed when the services weren't performed in Connecticut, but there may be some peculiarity of the type of work that you do that the company considers to be income from a profession rather than compensation for services performed.3. Connecticut requires that you use the accrual method of accounting to determine whether an item of income is attributable to Connecticut sources, whether you are actually using that method or not (most people are cash-basis taxpayers). If your right to receive your compensation was fixed while you were a Connecticut resident, and the amount of compensation can be determined with reasonable accuracy, then it is taxable income to Connecticut. Generally, your right to receive income is fixed when you have completed the services for which you have contracted. I doubt this is the case, although it depends on the terms of your employment agreement with your employer and the time frame in which you moved, but it's certainly possible.Your first stop is your payroll department. Ask them why they reported all of your income to Connecticut and none to California, despite your move, and ask them to issue a corrected W-2 showing the correct amount of income to be attributed to Connecticut and to California. (The tax withheld will not be different, because that's already been paid.) One of two things will happen - either they will issue you a corrected W-2, or they will not, either because your income was correctly reported as taxable to Connecticut for one of the reasons above, or because they won't or can't.If they issue the corrected W-2, your task is simple - just fill out a CT-1040NR/PY and a California 540NR with the numbers from the corrected W-2. If they do not, then you have two choices: you either file a statement with your CT-1040NR/PY explaining why the income you earned in California is not taxable to Connecticut and why you couldn't get a corrected W-2, or you file Schedule S with your California 540NR and take a credit for the income also taxed by Connecticut. If the income was rightly reported to, and taxable in Connecticut, the second way is the correct way to file; if the income was wrongly reported to, and not taxable in Connecticut, the first way is the correct way to file.