TomD8
Level 15

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I think the key concept here is one of domicile.  You were domiciled in FL when you first went to CA.  Per CA FTB Publication 1031, page 10, a domicile change requires the following:


Abandonment of your prior domicile.
• Physically moving to and residing in the new locality.
• Intent to remain in the new locality permanently or
indefinitely as demonstrated by your actions.

https://www.ftb.ca.gov/forms/2021/2021-1031-publication.pdf

 

If your domicile change did not occur until 2022, then for 2021 you were a non-resident of CA.   If you had lived in CA for 9 months or more in 2021, then you would file as a part-year resident - but you were there for only 220 days. 

 

Non-residents of CA are subject to CA income tax only on CA-source income.  Income earned by working in a CA location is CA-source income.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.