User49462
Returning Member

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Yes I have seen and read the materials before you referenced it. And from what I understand from Section G, determining residency whether full year, part year or non-resident is not as black or white as evidenced in bold below.

 

The following list shows some of the factors you can use to help determine your residency status. Since your residence is usually the place where you have the closest ties, you should compare your ties to California with your ties elsewhere. In using these factors, it is the strength of your ties, not just the number of ties, that determines your residency. This is only a partial list of the factors to consider. No one factor is determinative. Consider all the facts of your particular situation to determine your residency status.

 

Additionally, I chatted with a FTB rep and he/she said to consider myself a part-year resident, which just mean this could be interpreted differently by different people.

 

This particular example (Section H Example 1) is the closest to my situation but is not exact. The difference here is I spent 220 days in CA in 2021 instead of just 6 weeks AND I officially moved to CA in 2022.  I've read online that the FTB don't look at a single year at a time to determine residency but the history leading up to establishing CA residency.

 

Example 1 – You are a business executive and reside in New York with your family. Several times each year you travel to other states for business purposes. Your average stay is one or two weeks and the entire time spent in California for any taxable year does not exceed six weeks. Your family usually remains in New York when you are traveling for business purposes. 


Determination: Under these circumstances, you are not a California resident because your stays in California are temporary or transitory in nature. As a nonresident, you are taxed only on your income from California sources, including your income for services performed in California.