State tax filing

Not sure I agree with Carl on this.  Just because you were a resident for more than nine months does not mean that you can't leave Calif permanently and be taxed as a part-year resident.

The issues that most commentary deal with are those that try and circumvent the rules.  The nine month rule is a rebuttable presumption.

See the attached California Franchise Board bulletin on this matter.  You are permanently leaving Calif based on what I read into your facts.  If that in fact is the case, then I believe you are a part-year resident up to the point you physically leave the state.

https://www.ftb.ca.gov/forms/2016/16_1031.pdf

As is the case with any "domicile or residency" issue, you need to make sure you do the following:

  • change banks
  • change driver's license
  • change voter registration
  • sell the house
  • see page 4 of the attached link for other items
If your move is permanent and not transitory, then my position is that you would file as a part-year resident and no part of the Florida income would be taxed in California.

*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.

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