KarenJ2
Expert Alumni

State tax filing

You do not have to wait until all the conditions under the safe harbor rule are satisfied before filing a return.  There must, however, be a realistic expectation that all the conditions will be met from the get-go.

 

For the purpose of the safe harbor rule, presence of no more than 45 days in CA during any calendar year covered by the employment-related contract would be considered temporary and not interrupt the 546-day period

 

There is nothing special you'd need to do on the CA return with respect to the safe harbor rule.  If the taxpayer (and the spouse) is/are to be treated as part-year resident(s) for 2019, they will only need to file CA-540NR with a Schedule CA (540NR) to report their period(s) of residency, days spent in CA, etc. along with income earned within and without CA.

 

If you paid excess CA SDI due to 2 employers during 2019, then California return in TurboTax should compute the credit for you.

Safe harbor

 

If you’re domiciled in California but are outside of California under an employment-related contract, you may qualify as a nonresident under safe harbor.

Visit FTB Publication 1031PDF Download for more information.

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