TomD8
Level 15

State tax filing

(I edited my previous response)

 

The section Leaving California that I referenced previously may help you.

 

"As evidenced by his actions" would include such things as obtaining a driver's license, obtaining vehicle license plates, and registering to vote in the new state.  See Guidelines for Determining Residency on page 5 of the same reference for more examples.

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