TomD8
Level 15

State tax filing

If she was actually domiciled in CA all of 2019 (her main home was actually in CA all year), then for state tax purposes she would be a full-year resident of CA.  

If she abandoned her home in CA in 2019 and relocated to a new main home in FL, then her domicile state would have changed to FL after the move, and she would be a part-year resident of CA.  See "Meaning of Domicile" on page 10 of this California tax publication:  https://www.ftb.ca.gov/forms/2019/2019-1031-publication.pdf

 

Another way to look at it is that a taxpayer cannot claim to be domiciled in a state in which they have no home.  Otherwise anyone could claim to be domiciled in a no-income-tax state like Texas. 

 

The only exception would be active duty military, whose state of domicile for tax purposes does not change when they relocate to a different state due to military orders.

 

State of domicile is determined by tax law, not by employer requirements.

 

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

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