Question

Lived out of the country as a student in 2023 and earned no income in US or California. Do I have to file a federal or state tax return?

Forum|Forum|1 year ago
June 17, 2024
1 reply
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My daughter, a college student, resided in a foreign country the entire year except for a brief visit to the US. She earned $0 in US but does have a job in this country.

Does she have to file a federal or state (California) return for 2023 (other than the FBAR)?

She will not be living in the US in 2024.

DoninGA

If she is a US citizen or a US resident then she is required to report her income, foreign or domestic, on a US federal tax return.

N

NCPERSON1

@DanaBan how much did she earn? if less than the standard deduction ($13,850), there is no filing requirement.

T

TomD8

Yes, more than $13k but she does not live in California anymore. She is a full-time resident of another country since 2021 but last year she had income. Please point me to the CA state regulation regarding the filing requirement. I am not sure why she would have to file in California and not just a Federal return.

Thank you.

@DanaBan --

If your daughter has established her main, primary home (her domicile in tax terminology) in another country, and she has no California-source income, then she has no income tax obligation to the State of California.

You can find California's detailed rules on residency here:

https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf

**Answers are correct to the best of my ability but do not constitute tax or legal advice.