??? ?? ?? ???? ??? ???? ?? ??? ???? ????.

¡ø???? ????? ???

?? ?? ??? (franchise tax board)?? ???? ??? ?????? ???? ?? ????? ?? ???? ????. ????(IRS)? ?? ???? ?? ????.

???? ????? ???? ?? ??? ?? ?? ???. ??? budget? ??? ?? ????, ????? ??? ??? ??? ??? ?? ??? 30? ?? 45? ?? ????? ??? ?? ? ?? ???? ?? ??? ?????.

?? ???? ?? ?? ? ??? ??? ?? ???? ??? ???? franchise tax borad website (ftb.ca.gov)? ??? refund status?? ??? ?? ? ????. social security number, mailing address, refund ??? ??? ?? ??? ?? ?? ??? ? ??? ?? ???. IRS ???? ???? ????? ???? ? ????

¡ø??? ?? ?????

????? ???. capital gain? ????. ?? ?? $10,000 ??? ? ????? $15,000 ?? ???? $5,000? ?? ?? ??? ???. ??? ?? ??? ???? ?? ??? ?? ?? ??? ???. ?? ?? ??? ??? worldwide income? ?? ???. ?? ?? ?? ??? ??? FORM TDF90-22.1? ?? ??? 6?30? ?? ?? ??? ???.

¡øsocial security check ?? ?? benefit? income ???

????? social security benefit????? taxable? ??? ?? ??? ??? taxable? ???. Combined income? ?? ?? ???. (Combined income-adjusted gross income (social security benefit ???)+ non taxable interest+half of social security benefits)

2008 ? ?? Single: combined income $25,000 - $34,000 50% of social security benefits are taxable. Combined income $34,001 and up 85% of social security benefits are taxable.

2008? ?? ????: combined income $32,000 - $44,000 ?50% of social security benefits are taxable. Combined income $44,001 and up - 85% of social security benefits are taxable.

¡ø?? ?????? ?? ???? ????,?? ??? ?????? ? ? ?? ??? ?? ?????

???? ???? ???? ??? California?? ??? California Use Tax? ??? ???. ?? ???? ??? ? ?? Sales Tax? ???? California Use Tax ??? ??? ???? Sales Tax? ?? ?? ? ????.

??? ?/ CPA (213) 219-3932