How does an immigrant without a Social Security Number file California state income taxes using an ITIN?

Yes, you can file California state income taxes using an Individual Taxpayer Identification Number (ITIN) instead of a Social Security Number (SSN). Here is how to complete the process: Step 1: Apply for an ITIN from the IRS You must first have an ITIN. To get one, you must file a federal tax return (Form 1040) and attach IRS Form W-7, "Application for IRS Individual Taxpayer Identification Number." You will mail these forms, along with certified proof of your identity and foreign status documents, to the IRS address listed in the W-7 instructions. You cannot get an ITIN without filing a federal return. Step 2: Determine Your California Filing Requirement You must file a California tax return if you meet certain residency and income thresholds. As a California resident, you are taxed on all income, regardless of where it was earned. Review the filing requirements on the California Franchise Tax Board (FTB) website to see if you are required to file. Step 3: Complete Your California Tax Return Use the appropriate California tax form, typically Form 540 for residents. Gather all necessary documents, such as W-2s or 1099s, that show your income earned in California. Step 4: Use Your ITIN on the State Form On your California tax return, enter your ITIN in every field that asks for a Social Security Number (SSN). The FTB accepts the IRS-issued ITIN for state tax filing purposes. Step 5: File Your California Return File your completed California tax return by the annual deadline, which is typically April 15. You can file electronically using approved software or mail your paper return to the FTB address specified in the form instructions. It is often simplest to file your state return at the same time you file your federal return and ITIN application. Important details and nuances: An ITIN is for federal and state tax reporting only. It does not provide legal immigration status or the right to work in the U.S. Keep your ITIN documents in a safe place. If you do not use your ITIN for three consecutive tax years, it will expire. Warnings and limitations: The process of applying for an ITIN while simultaneously filing federal and state returns can be complex. Errors on Form W-7 or your tax returns can lead to significant delays in processing and receiving your ITIN or any tax refund you may be owed. This is general information and does not constitute legal advice. For complex situations, you should consult with a qualified California attorney or a licensed tax professional specializing in ITIN matters.