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궁금해요님이 2012-04-23 09:36:22.0에 쓰신글
>영주권자입니다. 두 아이는 CA에 있는 학교 다니는 학생이고 저는 한국에서 사업하면서 1년에 3-4개월 CA에 머물고, 아내는 7-8개월CA에 머물고 있습니다.
>소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요? 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?
>감사합니다.



“소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요?”----->Yes; as a US person, a US citizen or a GC holder, a permanent resident alien, you are subject to US taxes on  your US source and world  wide income, in this case your income that you earn in Korea, to the IRS and your state, CA; however, as you pay tax(es) to Korean taxing authority(ies) on your income that you earn in Korea , you can claim your foreign tax credit by filing form 1116 and reporting your FTC on 1040 line 47 or on Sch A of 1040 line 8 as other income.You can also claim FTC on your CA state return,too; however, you need to pay LTCG tax to CA even if you pay your LTCG tax to Korea on your long term capital gain in Korea(if you have).


“ 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?”--->Then, you still need to pay tax to CA as a part year resident of CA  on your CA source or world wide income(on your income in Korea) as long as you move to another state from CA. And you can claim CA tax that you pay to CA on your federal return on Sch A of 1040 if yu itemize your deductions on your federal return.