@stonea, I agree with
@TurboTaxBarb's answer.
The issue can be clarified by testing whether the dependent is, or is not, a California resident. In the case at hand, it would seem the dependent is in California only for the temporary purpose of accompanying the military parent on PCS assignment.
See the following information from California FTB Publication 1031 at:
<a rel="nofollow" target="_blank" href="
https://www.ftb.ca.gov/forms/2018/18_1031.pdf">https://www.ftb.ca.gov/forms/2018/18_1031.pdf</a>
"A California resident is any individual who meets any of the following:
• Present in California for other than a temporary or transitory purpose.
• Domiciled in California, but located outside California for a temporary or transitory purpose. ?Domicile is defined for tax purposes as the place where you voluntarily establish yourself and family, not merely for a special or limited purpose, but with a present intention of making it your true, fixed, permanent home and principal establishment. It is the place where, whenever you are absent, you intend to return.
A nonresident is any individual who is not a California resident.
A part-year resident is any individual who is a California resident for part of the year and a nonresident for part of the year."
