Generally, you will remain a California resident unless you abandon your residency. You don’t say whether you are still overseas, nor do you say whether you are a U.S. citizen or resident alien.
California does follow the 546-day rule which says an individual domiciled in California who is outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days will be considered a nonresident unless any of the following is met:
- The individual has intangible income exceeding $200,000 in any taxable year during which the employment-related contract is in effect.
- The principal purpose of the absence from California is to avoid personal income tax.
See: Safe Harbor on page 4 of Publication 1031 Guidelines for Determining Resident Status.
Your location at the time you purchased private shares of your company is not relevant. It’s possible your residency when you sell the shares may impact how they are reported. However, since, presumably, these shares were only available to you because you worked at the company, they are likely taxed by the U.S. and California because they are effectively connected with a trade or business in the U.S.
California does not have a foreign-earned income exclusion, so all your income would be taxed to California if you are a resident.
If you provided more than half the support for your mom, it’s possible you can claim her as a dependent if:
- They aren't claimed as a dependent by someone else
- They're a U.S. citizen, resident alien, national, or a Canadian or Mexican resident
- They aren’t filing a joint return with their spouse
- They lived with you the entire year (exceptions apply)
- They made less than $4,400 in 2022
- You provided more than half of their financial support
See: Who can I claim as my dependent?
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