Asked by T
Ramona is a full-year resident of Nevada. In the current tax year, she had the following income: $48,000 wages from her Nevada employer; $900 interest from a savings account in California; $33,500 net income from a rental property in California. Which of the following statements is correct?
All $82,400 of income is taxed by California.
Only the $33,500 of rental income is subject to California tax.
None of the income is taxed by California.
$900 of interest and $33,500 of rental income is subject to California tax
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Only the $33,500 of rental income is subject to California tax.
Explanation: California taxes nonresidents only on California-source income. Net rental income from real property located in California is California-source and taxable. By contrast, wages earned in Nevada are not California-source, and interest on a savings account (an intangible) is generally sourced to the owner's residence, so the $900 of bank interest is not taxable by California.
Explanation: California taxes nonresidents only on California-source income. Net rental income from real property located in California is California-source and taxable. By contrast, wages earned in Nevada are not California-source, and interest on a savings account (an intangible) is generally sourced to the owner's residence, so the $900 of bank interest is not taxable by California.
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