Telecommuter
Returning Member

California Income Tax for US Citizens Residing in a Foreign Country and Telecommuting for a California Company

I am a US citizen and had lived in California and paid California State income tax for many years. I permanently moved to France in December 2016, and lived in France the entire 2017 (365 days). I recently obtained a French residence permit. 

While I lived in California, I worked as a software developer for a California-based company on a telecommuting basis for a decade. While residing in France in 2017, I continued working remotely for this company all year. 

My entire income is generated from this company/employer. California State income tax has been withheld from my paychecks for 2017, just as in previous years. All I have left in California is one bank account where my paychecks are direct-deposited and one PO Box where I receive my mail (which is then sent to my French address periodically by a friend). I have no other ties to California.

I am now doing my 2017 taxes. My question: Am I considered a California resident, and do I have to pay taxes to the State of California? I am guessing since the source of my income is a California company, then I'd have to still pay both Federal and California State taxes, even though I reside in another country (I am not paying any taxes to the French government for 2017). I'd appreciate any answer/thoughts on this.