Dan wrote:

- quote -

Wrong choice of the safe-harbor. Your safe-harbor is zero
tax owed to CA in 2002. Your estimated payments for 2003
should have been the lower of the 2003 computation or your
2002 tax.

--
Alan
http://taxtopics.net

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Question for California tax experts:

- In 2002, I lived outside of California and had no
California tax liability. For federal and other state tax
purposes, I filed a return for a full 12 month period.

- In mid-2003, I moved to California and now have a 2003 tax
liability that greatly exceeds $200 (as a result of
non-California income while a resident in California).

- For 2003, I made no quarterly tax payments (to California)
and no CA tax was withheld from any income I earned.

Do I owe a penalty, or does the following penalty exception
exempt me: You do not owe a penalty if... "your 2002 return
was for a full 12 months (or would have been if your were
required to file) and you did not have any tax liability on
that return"?

Thanks,
Dan

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