KarenJ2
Expert Alumni

State tax filing

Unfortunately, you can not extend it with a vacation or even another contract.  The contract must be over 18 months.  California FTB as you know, is extremely aggressive.

 

The employment contract has to meet the time period on its face; it can’t do so via renewals.  Nor does a series of separate contracts, even with the same employer, adding up to 18 months suffice.

 

The Safe Harbor Rule : Safe harbor is available for certain individuals leaving California under employment-related contracts. The safe harbor provides that an individual domiciled in California who is outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days will be considered a nonresident unless any of the following is met:

• The individual has intangible income exceeding $200,000 in any taxable year during which the employment-related contract is in effect

• The principal purpose of the absence from California is to avoid personal income

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