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June 1, 2019
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Does a non California resident have to file a tax return if as a partner received a California K-1 attached to the S Corp K-1?

  • June 1, 2019
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Son started a new business in 2015.  Partnership LLC S Corp.  Partner is a resident of California, Son a resident of Nevada.  Attached to the Corporate K-1 was a California K-1 in son's name.  He is a resident of Nevada and never worked in California.  Does he have to file a California tax return?

Best answer by TerryA

If the S corp's income is from Calif sources, and it's large enough, then yes he does have to file a nonresident Calif return. See the Form 540NR instructions for filing requirements:

https://www.ftb.ca.gov/forms/2015/15_540nrlongins.pdf


1 reply

TerryAAnswer
June 1, 2019

If the S corp's income is from Calif sources, and it's large enough, then yes he does have to file a nonresident Calif return. See the Form 540NR instructions for filing requirements:

https://www.ftb.ca.gov/forms/2015/15_540nrlongins.pdf