7

Background: UK citizen, spent a summer as a J1 intern in California. Didn't get a SSN.

So I sent my US federal tax return and ITIN application to the US embassy London. Fairly sure that was the correct thing to do. Now I realize I need to file CA taxes as well (at least, I think I do, as I'm a "part-year resident"?) Do I send a CA tax return to the US embassy London or to Sacramento? Do I need to do another ITIN application?

  • Were you a resident of the state of California in the past year? Did you receive any income in the state? What was your status when you were there? – Karlson Mar 19 '14 at 15:21
  • As I said in the question, I spent a summer (3 months) as a J1 intern, earning about $12k. – saku Mar 19 '14 at 15:25
  • Did you get any income reporting forms such as W-2 or 1099? – Karlson Mar 19 '14 at 15:31
  • You may need to consult an accountant regarding whether you need to file or not. The Do I need to file section for 540NR may indicate that you don't have enough income to require filing. – Karlson Mar 19 '14 at 15:37
  • Yep, I got a W2 – saku Mar 19 '14 at 16:09
3

Here is the thing according to IRS Publication 15 Section 4 and W-2 Instructions the employer when filling out the W-2 form which you have received must provide an SSN or ITIN in Box a on the form, which means that if you need to file as Non-Resident or Part Year resident in California you should use the same ID that was provided to you on the W-2.

If the employer didn't provide this information on the form it is likely to be considered a violation with fines or other consequences.

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.