TomD8
Level 15

State tax filing

To cease being a CA resident for state tax purposes, you must change your domicile to the new state.  See "Change of Domicile" on page 10 of this CA tax publication to see what that entails:

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

 

Once you've changed your domicile to WA, CA can only tax your California-source income.  Some examples of CA-source income would be rental income from a property located in CA or W-2 income from work actually (physically) performed within CA.

 

If you are both WA residents for 2023, and if your wife has CA-source income in 2023, and since CA and WA are both community property states, CA's rule in that situation is that you must use the same filing status on your non-resident CA return that you use on your federal return.  

 

There is no tax return to file for WA because WA does not have a state income tax.

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