[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303228-105":53,"doc-detail-303228-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","foreign-scholar-workshop-frequently-asked-questions-tax-filing-and-residency","Foreign Scholar Workshop - Frequently Asked Questions - Tax Filing and Residency","","Foreign Scholar Workshop FAQs address California state tax filing requirements for nonresidents, including where to locate nonresident forms, how to submit returns online or by mail, and key deadlines for the 2024 filing cycle. The guidance covers form selection for nonresidents, amendment eligibility, dependent claiming for spouses, and how fellowship or stipend income is treated. It also explains California source income rules, reporting requirements for banking information via Schedule CA, and considerations involving ITIN, tax treaties, and visa status.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/foreign-scholar-workshop-frequently-asked-questions-tax-filing-and-residency/303228/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/foreign-scholar-workshop-frequently-asked-questions-tax-filing-and-residency/303228.png","ImageObject",442,249,{"name":88,"@type":89},"Olivia Brown","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Where can a nonresident find the forms needed to file California state taxes?","Question",{"text":108,"@type":109},"Fillable nonresident tax forms are available on the Franchise Tax Board (FTB) website (ftb.ca.gov). Additional resources can be provided by the International Scholars Director.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When is the 2024 California tax filing due for nonresidents?",{"text":113,"@type":109},"The due date is April 15, 2025. Residents and those with return preparers in LA county have an October 15, 2025 due date.",{"name":115,"@type":106,"acceptedAnswer":116},"How is fellowship or stipend income treated for nonresidents under California rules?",{"text":117,"@type":109},"Fellowships, stipends, and scholarships are taxable to the extent they exceed tuition and certain education expenses such as books; living-expense amounts are also taxable. California may tax fellowship income if it is sourced in California, regardless of immigration status for determining taxability.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303228,1790215793,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Foreign Scholar Workshop Frequently Asked Questions  \n1. Where can I find the nonresident tax forms I’ll need to submit?  \nYou may find fillable forms on Franchise Tax Board’s website: [ftb.ca.gov](ftb.ca.gov).  \nAdditional resources are available from your International Scholars Director.  \n2. When is the 2024 tax filing due?  \nApril 15, 2025, except residents or those with return preparers in LA county, which have an October 15, 2025, due date.  \n3. Which forms will I need to submit as a nonresident?  \nRefer to Form 540NR Booklet; see slides 19 through 21 of presentation.  \n4. How do I submit my nonresident state tax forms (online, by mail, etc.)?  \nRefer to comprehensive example. Except for those of you who consider yourselves a resident, you will either use software to print a tax return and mail it to FTB, or you will manually complete a tax return and mail it to us.  \n5. Are there strategies to identify international tax specialists I can speak to regarding my specific situation and questions?  \nSee Publication FTB 982 – How to Select an Income Tax Return Preparer.  \nAll forms and publications are on the Franchise Tax Board’s website: [ftb.ca.gov](ftb.ca.gov).  \n6. Can I request tax amendments for years in which I was a nonresident alien?  \nFor example, if I filed as single when I was married?  \nAmended returns may be accepted within four years for California and within three years for federal. Refer to the Franchise Tax Board's website ([ftb.ca.gov](ftb.ca.gov)) for additional details regarding statute of limitations for filing amended returns.  \n7. Can my spouse be claimed as a dependent?  \nThis is a rare occurrence. You will claim the same number of dependents (and filing status) for federal and California purposes. For more information on this topic, review IRS Publication 4011 in your resources.  \n8. If I am a nonresident and self-funded (no income earned from the University of California) while I am in the US, am I responsible for filing California state taxes?  \nIf you have no California source income and your worldwide income is less than the filing requirement, then you do not have to file. Remember money earned from an employer, university, or government outside of California who pays you to study,  \nForeign Scholar Workshop Frequently Asked Questions  \nresearch, or teach in California, is considered California source income. Refer to Form 540NR Booklet under heading \"Do I need to file?\"  \n9. Am I responsible for filing state taxes if I receive a fellowship/stipend from my home country?  \nFellowships, stipends, and scholarships are taxable to the extent they exceed tuition and some education expenses, like books. Monies provided for living expenses are taxable. Refer to slide 16 of the presentation.  \n10. Do nonresidents need to report their bank accounts from their home country when filing their state taxes? If so, to what level of detail?  \nIntangible income, like interest income, must be reported on Schedule CA; other banking information is not necessary.  \n11. Can nonresidents and their spouses submit California state taxes jointly  \nwithout their ITIN? We can’t get ITIN because we are considered a NR for federal tax purpose (ITIN is only issued for federal tax) .  \nThis is a filing status question, use the same as federal. See IRS website for information on filing status and who can claim dependents.  \n12. I transferred from another American university to UCSF in August and have  \ntwo Form W-2 and Form 1042-S. Are those the only documents I will need to submit my California state taxes? (Did not specify where the other university is located)  \nYes, unless you have other income, for example from your home country.  \n13. I'm a postdoc with a fellowship. For part of the year I was on a F1-OPT visa and the later part on OPT. I am a Chinese citizen. I know as a trainee and Chinese citizen, I do not have to pay tax earned from a fellowship. Does that apply to the first half of the year when I was on an F1-OPT vi","cbCaijL2cjcrHdSl","https://ap.wps.com/l/cbCaijL2cjcrHdSl","pdf",125990,"English","# Foreign Scholar Workshop Frequently Asked Questions\n## Nonresident forms, deadlines, and submission\n## Filing status, amendments, and dependents\n## Fellowship, stipends, and tax treaty considerations\n## Residency, visa status, and California source income","[{\"question\":\"Where can a nonresident find the forms needed to file California state taxes?\",\"answer\":\"Fillable nonresident tax forms are available on the Franchise Tax Board (FTB) website (ftb.ca.gov). Additional resources can be provided by the International Scholars Director.\"},{\"question\":\"When is the 2024 California tax filing due for nonresidents?\",\"answer\":\"The due date is April 15, 2025. Residents and those with return preparers in LA county have an October 15, 2025 due date.\"},{\"question\":\"How is fellowship or stipend income treated for nonresidents under California rules?\",\"answer\":\"Fellowships, stipends, and scholarships are taxable to the extent they exceed tuition and certain education expenses such as books; living-expense amounts are also taxable. California may tax fellowship income if it is sourced in California, regardless of immigration status for determining taxability.\"}]","Foreign Scholar Workshop - Frequently Asked Questions - Tax Filing and Residency | PDF",1789800958]