I have some situation that I cannot figure out for the federal income tax and CA state income tax for year 2006. Following is my understanding. Could some expert read through them and correct me? Thanks a lot! Sorry for the length... (Both my husband and I are aliens. )
1) I was a F-1 student from 01/2003 to 09/2006. During 01/2003 - 03/2006, I lived in TX. Then I moved to CA with a permanent job offer in 04/2006 and worked still as F-1 student (OPT status), till 09/2006. After that, I changed to H1-B status starting from 10/2006. But I quit the job and moved back to TX at the end of 10/2006. Then I worked as H1-B employee in TX from 11/2006 till now. So my understanding for federal income tax is: The presence dates I had in 2006 was more than 31 days but I didn't satisfy the substantial presence test. If I file extension and wait until 10/16/2007 to file the tax return form, I would have been resident alien by that time. So although I was non-resident alien from 01/2006 to 09/2006, I can use "First-year choice" to choose either to be treated as partial non-resident and partial resident, or to be treated as resident alien for whole year 2006; 2) My husband has always been a F-1 student from 09/2001 till now. Since he was treated as non-resident alien for his 01-05 tax return (4 calendar years and 4 months?), he was also dual-status alien in 2006: 01/2006-08/2006 as non-resident alien, and 09/2006-12/2006 as resident alien. So he can also choose to be either treated as partial non- residet and partial resident, or to be treated as resident alien for whole year 2006, using "Dual-status statement". 3) For CA income tax. I am a part-year resident for CA, and my husband is non-resident for CA, so we have to file separately. Since both CA and TX are community property states, supposing my income from CA employer was $50,000, and my income from TX employer was $10,000, and my husband's income from TX employer was $20,000, then for column A on form 540NR, my wages should be ($50,000 + $10,000 + $20,000)/2 = $35,000, and the same for his wages. Then what the "CA amounts" should be? And for the bank interests, should we add up all the interests from all accounts (no matter joint account or not) and divide it by 2? And what the "CA amounts" should be if they're global banks, and only 1 of these accounts was opened in a CA branch.
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