I was married in November 2023, have an F1 visa, and intend to submit taxes for 2023. The spouse left the US in 2023. I must file Form 1040 NR as married filing separately for federal tax purposes because I am a non-resident alien; but, Form 540 NR, which is different from Form 1040 NR, allows me to file as married filing jointly for state taxes in California. I’ve learned from my internet research that, in most situations, CA requires me to file in the same status as federal tax—that is, married filing separately—unless my spouse is serving in the military or we are in a registered domestic partnership. Is this correct, or is there a way for me to at least file married jointly for state taxes?
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Yep, you’re right. California usually wants you to file your state taxes in the same status as federal. So, if you’re filing federal as “married filing separately,” CA will likely want the same. I had a similar situation and found that sticking with federal status was the way to go for state taxes too. Unless you’re in one of those special cases (like military or registered partnership), it’s best to follow the federal lead for California.
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I have learned that federal and state taxes have distinct roles and structures, which can be quite confusing. Federal taxes, collected by the IRS, fund national programs like defence, social security, and infrastructure, and they follow a progressive tax system with multiple brackets ranging from 10% to 37% based on income. In contrast, state taxes are levied by individual states and can vary widely; some states have a flat tax rate while others use a progressive system. Interestingly, not all states impose an income tax at all—states like Florida and Texas have no state income tax, while others, like New Hampshire, only tax interest and dividends. Additionally, state tax rules can be simpler, often with fewer brackets and lower rates compared to federal taxes. So, when filing my taxes, I need to consider both federal and state obligations separately, as they serve different purposes and have different regulations.
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There are distinct tax statuses for federal and state income taxes in the United States. At the federal level, there are five filing statuses: single, married filing jointly, married filing separately, head of household, and qualifying widow(er). These statuses determine the tax rates, standard deductions, and available credits. Most states also have income taxes, but the rules vary widely. Some states have flat tax rates, while others use a progressive system. Additionally, states can differ in terms of which types of income are taxable and which deductions are allowed. While federal taxes are the same regardless of state residency, state income taxes can vary significantly based on where you live
. It’s important to understand the distinct tax statuses and rules for both federal and state returns to minimize your overall tax liability.
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