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GLACIER Tax Compliance System - Help

• Introduction
• Nonresident Versus Resident Status
• Substantial Presence Test
• Income Tax Withholding for Foreign Payments
• Payments to California Non-Residents
• Services Performed Outside the U.S. by a Foreign Person

 

Individuals who are residents of another state but come into California to perform a service and will be paid over $1500.00 are subject to California State Income Tax at the rate of 7%.

• A Form 592B will be issued by the University which will show the gross paid and tax withheld
• The individual is responsible for filing a Form 540NR on or before April 15
• Withholding can only be waived by the California Franchise Tax Board

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