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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?

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  • 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
    Commented Mar 19, 2014 at 15:21
  • As I said in the question, I spent a summer (3 months) as a J1 intern, earning about $12k.
    – saku
    Commented Mar 19, 2014 at 15:25
  • Did you get any income reporting forms such as W-2 or 1099?
    – Karlson
    Commented Mar 19, 2014 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
    Commented Mar 19, 2014 at 15:37
  • Yep, I got a W2
    – saku
    Commented Mar 19, 2014 at 16:09

1 Answer 1

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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.

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