非加州居民從加州獲的退休金不需繳加州稅

來源: commonsense888 於 2012-04-02 15:26:28 [檔案] [舊帖] [給我悄悄話] 本文已被閱讀：次 (2535 bytes)

本文內容已被 [ commonsense888 ] 在 2012-04-02 16:24:01 編輯過。如有問題，請報告版主或論壇管理刪除.

幾天前討論退休後是否可以從加州居民轉成賭城居民，避免繳退休金的收入稅。有網友講，隻要錢從加州來的，都要繳加州稅。周末，查了一下。結論是，外洲居民在加州加州獲得的工資，生意所得，包括房租，需要繳加州所得稅。退休金，利息，股票獲利，免繳州稅。

雖然，加州房租要繳稅，退休金，利息，股票所得不用繳稅就很誘人了。現在已經vested退休金, 退休後每年可拿$30萬左右，按合同，每年最少會按通脹率漲。10年以後退休, 每年的退休金將會不少. 加上利息股票所得，是該盤算一下了。

http://www.taxprophet.com/archives/faq/faqjul14.html

from a tax lawyer

Determining California source income:

As a non-resident, you will be taxed on your California-source income: fees, wages, salaries, business income, rents or other income from real estate or other tangible personal property (vehicles, machinery, equipment) in the state.

A non-resident partner of a partnership has California-source income to the extent that the partnership receives income from California sources. The same is true for beneficiaries of a trust or an estate, shareholders of an "S" corporation (a corporation in which the shareholders, rather than the corporation, are taxed) and a limited liability company (usually taxed as a partnership).

To illustrate: a Nevada general partnership, with two 50% general partners living in Texas, owns a California apartment which generates $100,000 of net income. Each partner receives $50,000 of taxable California-source income from the partnership, even though the partnership is located in Nevada with partners from Texas, because the income is from a California apartment.

Intangible property (patents, copyrights, licenses and royalties) are generally sourced at the owner's domicile and are usually non-taxable. For instance, patent royalties received by a non-resident from a California corporation are non-taxable, even though the contract began when the taxpayer was a resident in the state. Alimony income, interest from bank accounts and interest from promissory notes are intangible assets and not taxable to a non-resident recipient. Likewise, a non-resident investor's purchase or sale of stock and bonds (considered intangible assets) through a California broker is not taxable.

Also, under a new federal law, California can no longer tax retirement payments received by non-residents who worked here when those benefits were earned.