100% non-resident of California..but ended up visiting California for extended period!

[hklu]

In 2020, I worked 100% remotely for a California employer from another state.

If it had been a typical year, I would have just filed a non-resident California return and gotten 100% of my California taxes back.

However, due to pandemic, I ended up visiting family in California for many months. I was still registered to vote, registered to drive my car, etc. in my home state.

Can I still claim California non-residency for 100% of my California-sourced W2 income for 2020, like I would have done in a typical year?

Or do I have to break apart # of days in California vs. outside of California, even if my time spent in California was not for work reasons?

[ToddL99]

Your filing requirement is based on the amount of income earned while physically in CA and your total gross income (worldwide).

The reason you were in CA and the number of days are not relevant. No matter how many days you spent in CA, you are still a non-resident but you will need the # of days to calculate your CA-sourced income.

The following webpage should answer your question - Part-year resident and nonresident. See the "Do I need to file" and the "Filing Requirements" sections.

For example, if you are under 65 with "0" dependents, you are required to file a non-resident CA tax return if your Total gross income (worldwide) was $18,496 OR your CA adjusted gross income was $14,797.

[SundayInSalem]

Break apart the of days in California vs. outside of California.

California says, "As a nonresident who relocates to California for any portion of the year, you will have California source income during the period of time you performed services in California. You will need to file a California Nonresident or Part-Year Resident Income Tax Return (Form 540NR) return to report the California sourced portion of your compensation. One way to calculate the portion of your income that is California sourced is to multiply your total amount of income for the year by a ratio of your total number of days performing services in California over your total number of days performing services worldwide."

See: Income sourcing for nonresidents temporarily relocated to California, and filing and paying Californ...

[hklu]

Thank you! That answers my question well.

What’s not clear to me is what counts as someone “relocating” temporarily. Is an extended visit considered a relocation?

[DanielV01]

Yes.  You were physically in the state.  That's what matters.  It does not matter that the company for whom you were telecommuting was also in California or another state.  You must still pay California tax if you were physically inside of the state working, regardless of the "temporary" nature of the stay.