TomD8
Level 15

State tax filing

I think it's a question of semantics and definitions.  A taxpayer who changes his state of domicile in 2021 becomes a part-year resident of both states for that year.  He does not become a non-resident of CA - unless he has income from CA sources after the move.

 

For tax purposes, a non-resident is a person who is domiciled in one state, but who has income from another, non-resident state.  Example: a resident of Oregon who works across the border in CA.  Such a person files taxes as a non-resident of CA and a resident of OR.  

 

This reference has a detailed explanation of California's residency rules:

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

 

 

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