The State of California (through the Franchise Tax Board) requires an annual report of income, and assesses tax on the same type of income that is taxed by the federal government. However, unlike the federal government, California does not require an annual tax report from those who made less than the minimum filing requirement or had no income at all. Individuals who earned less than the minimum filing requirement do not have to file. For more information, visit the California Franchise Tax Board Filing Requirements section: CA residents or Part-year residents and nonresidents.
If you do not have a filing requirement but had state taxes withheld from your income, you will need to file a California tax return in order to receive any refund.
If you made income in another state and would like to know about that state's filing requirements, please click here.
Webinar: California State Income Tax Filing
The CA Franchise Tax Board offers a two-part webinar that will be available through October 31, 2025. This webinar contains a lecture and comprehensive example on how to file CA state income taxes.
Students or scholars who are considered nonresidents for California state tax filing will complete and file California Tax Form 540NR; those who are considered residents for California state tax filing will complete and file California Tax Form 540.
2025 Foreign Scholars Workshop Lecture Part 1
2025 Foreign Scholars Workshop Example Part 2
Resources from the CA FTB webinar:
Additional Resources
ftb.ca.gov – California Franchise Tax Board Website
Part-year resident and nonresident – Information from our CA Franchise Tax Board
540NR Booklet – Tax Return Forms and Instructions
540NR - California Nonresident or Part-Year Resident Income Tax Return (fillable) – Tax Return
540NR California Adjustments — Nonresidents or Part-Year Residents (fillable) – Schedule to determine Total Income and Deductions and California Source Income and Deductions
Residency and Sourcing Technical Manual
IRS Publication 4011 – Foreign Student and Scholar Resource Guide
Sprintax
Sprintax provides online state tax preparation for nonresidents in the U.S. (available toward the end of February).
Please note: you must pay to use this service.
Discount code: Refer to the code provided in BIO tax announcements sent in March and early April.
Sprintax also has YouTube videos and offers free open webinars.
ASUC Legal Clinic
Students and scholars in F and J status can make an appointment with the ASUC Student Legal Clinic VITA Team for assistance preparing their 2024 state tax return. VITA is a free service offered on campus from February 10th through April 15th. This service may be especially helpful if you prefer in-person support.
Note: This service is only available for students and scholars in F and J status who already have an SSN or ITIN and meet state tax filing requirements. VITA does not take walk-ins and all clients must have their passport and ITIN/SSN card upon arrival.
Operating hours for international students/ foreign scholars:
- Monday: 1:00 pm - 5:00 pm
- Tuesday: 2:00 pm - 5:00 pm
- Wednesday: 11:00 am - 2:00 pm
- Thursday: 10:00 am - 1:00 pm
- Friday: 10:00 am - 2:00 pm