Days in California for California Taxes

[darenz]

How are days in California counted for California Tax purposes? I know that for New York if you just spend a minute in the state it counts as a day, but is it the same for California? For example, if I leave California on a flight at 5:30 am or arrive in California on a flight at 10:30 PM, do those count as days in California?

[AnnetteB6]

Per California guidelines, a day is counted when you perform services in California.   So, for your example, if you did not perform services in California on the days you traveled in or out of the state, those days do not count.

Here is an example from California Part-year resident and nonresident:
 

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.

[darenz]

The Turbo Tax entry says "The total number of days spent in California should include all days in California for any purpose, including residency, business, and vacation." Just not sure what counts as a day. If I arrive in California at 10:30 pm on vacation, is that a day in California?

[darenz]

The Turbo Tax entry says "The total number of days spent in California should include all days in California for any purpose, including residency, business, and vacation." Just not sure what counts as a day. If I arrive in California at 10:30 pm on vacation, is that a day in California?

[AnnetteB6]

The instructions for the California non-resident return do not address the question about what constitutes a day in California.  It only states the same thing that TurboTax does.  Therefore, unless you performed services in California on a day that you either arrive or depart, do not count that as a day in California unless you spent the whole day there.  Arriving late at night for any reason should not count as a day in California.  

@darenz