Hi, I am planning to officially move from CA to UT in mid-October 2023. My employer will change my place of residence accordingly. My year end bonus is payable in mid-December 2023 (we have a fiscal year end of Sept 30th) and my bonus will likely be 3x as large as my salary. My bonus is based on performance from Oct 2022 (the beginning of FY 2023) through Sept 2023 but I won't be informed of amount or receive such payment until later in calendar Q4 2023.
Is it risky for me to claim Utah residency for this bonus? Is it likely CA will pursue me? There is an 8% delta between the UT state tax income rate of 4.95% and the highest tier in CA.
Any advice would be greatly appreciated.
