topic Moving to California mid year in State tax filing

Moving to California mid year

DaithiQ — Mon, 23 Feb 2026 10:45:24 GMT

I am moving to California from another country mid 2023 (visa for 3 years).

Will I have to pay California income tax on the income i earn in 2023 prior to my arrival in California.

I read online that CA doesnt accept the foreign income earned exclusion but surely people do not accept to be double taxed on money they have already been taxed on in their home country?

Re: Moving to California mid year

TomD8 — Wed, 18 Jan 2023 15:35:37 GMT

Q: "Will I have to pay California income tax on the income i earn in 2023 prior to my arrival in California?"

A: Not unless you had California-source income prior to becoming a California resident.

Re: Moving to California mid year

DaithiQ — Wed, 18 Jan 2023 16:29:43 GMT

Thanks so much for the response Tom - so if i am in California for 10 months of the year would be considered a part resident or a full resident for the 2023 tax year?

This is the bit that is confusing be when i read CA Publication 1031.

Thanks again

Re: Moving to California mid year

TomD8 — Wed, 18 Jan 2023 17:16:15 GMT

From page 5 of the 2021 CA FTB Publication 1031:

"You will be presumed to be a California resident for any taxable year in which you spend more than nine months in this state."

https://www.ftb.ca.gov/forms/2021/2021-1031-publication.pdf

So if you live in California for 10 months in 2023, you'll have to file your California tax return as a resident, which means that all your 2023 income will be subject to CA income tax.

Re: Moving to California mid year

DaithiQ — Wed, 18 Jan 2023 18:53:23 GMT

Thanks Tom.

that’s very disappointing, given that I’ll be double taxed on that portion of income.

Re: Moving to California mid year

TomD8 — Wed, 18 Jan 2023 22:14:55 GMT

Unfortunately, it appears that you are correct. Here's a link to the relevant California law:

https://www.law.cornell.edu/regulations/california/Cal-Code-Regs-Tit-18-SS-24345-7