Real Questions Re California Kiddie Tax & Delay

[dascpa]

Maryland parents and child, but child is subject to kiddie tax and had CA income.  CA Form 3800 is asking for parent's tax from CA 540 or total CA taxable income.  Parents don't file CA tax returns.  What is supposed to be done?

Kid is in college in affected county.  I assume that means we can delay the nonresident filing until 10/15/23?

IRS came out and said they also would delay for affected counties, but kid is a Maryland resident with nonresident CA income.  Assume on the safe side that filing should be 04/18/23 and not delayed?

[Just-Lisa-Now-]

Since parents dont file a CA return then their CA tax is zero.

Kid doesnt live in CA and wont have a CA zipcode on the tax return so its due on 4/18.

[dascpa · Accepted solution]

That's what I thought. Thank you.

[BobKamman]

Eligibility for the extension is not determined by ZIP Code, but it helps.  Thousands of people will be filing from California ZIP Codes who are not eligible, but will get away with it.  Thousands of others will be eligible, despite their current location and mailing address, but will have to convince IRS of their status.  

[Just-Lisa-Now-]

why wouldnt they be eligible?   You dont have to have suffered a disaster loss to have the extended due date.

https://www.caltax.com/news/flash-email/2023-15-october-16-disaster-extension-faqs/#:~:text=For%20fe....

Any taxpayer who resides in, or whose principal place of business is located in, any of the affected California counties is granted an automatic extension of time to file and pay most types of federal and California tax obligations until October 16, 2023. These taxpayers do not have to be directly affected by the storms.

[BobKamman]

Exactly.  You're the one who brought up ZIP Code.  

[Just-Lisa-Now-]

The counties that weren't included are up in the "State of Jefferson", all the wackadoos that want to have their own state, they dont want to be part of CA, so they got their wish....Im guessing most of them probably refuse to file taxes anyhow.

[dascpa]

If I lived in CA I would want to secede too.  Wait until you have to deal with the $5m per person reparations at a zillion dollars to the budget, oh and probably tax-free.  Just today in the news CA wants to clear the prison of all rapists and murderers and give them a pathway to freedom.  My state is too liberal for me, but I love Chesapeake Bay steamed crabs, snowballs, the Orioles, Terps and Ravens.  Can't move.

[Just-Lisa-Now-]

Dont believe everything you see on TV  😉 

[BobKamman]

Yes, the state that gave us Nixon, Reagan and Schwarzenegger is way too liberal for most people. Too bad so many are forced to live there, many of them in Speaker McCarthy's district, when they would rather escape to the 20th Century in places like Florida and Texas.