LenaH
Employee Tax Expert

State tax filing

You would need to restart the clock for your Safe Harbor period of 2022-2024. Per the State of California, you cannot combine the days you were overseas from the two separate contracts, even if the employer remains the same (see Example 1, page 4). 

 

Although I cannot find a direct source addressing your second question, it appears that the 45 day count is generally interpreted to include any part of a day, not just overnight stays. The tax code does state that the 45-day period includes time spent in the State of California for personal or business purposes.

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