I am moving out from CA to Washington state

[Minae1]

I have questions regarding state tax when moveing from CA To WA.
If I have worked physically in CA till May 31, 2020 and moved to WA in June 1, 2020

I started taking days off for two months by using vacation time accrued from June 1 2020.

Then, resign and cash out all my remaining vacation time after two months vacation.

then, selling house in CA after moving to WA.

Where do I pay state tax of items below in this situation ? 
#1. Income till 05/31/2020

#2. Income during two months Vacation

#3. Income from cashing out vacation time 

#4. tax regarding selling house in CA

I appreciate your answer, in advance.

[NCperson]

@Minae1  

#1 - CA

#2 - depends if you established residency in WA - lease / home ? driviers license?  voter's regtrations card? etc?

#3 - see #2 

#4  - why are you moving to WA - was it for convenience or did you find a job that required you to be in WA??? 

[Minae1]

Thank you for answer 

regarding your question 

#2: buying/leasing home. Actually permanent move to WA

#4: My wife will find work in WA and I am retiring.

[TomD8 · Accepted solution]

1)  ALL your income while still a CA resident is taxable by CA.  

2)  For tax purposes, CA regards you as a resident until you change your domicile to another state.  See "Change of Domicile" on page 10 of this CA tax publication for an explanation:

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

3)  After you become a non-resident of CA, CA can still tax your CA-source income.  Income such as vacation pay and severance pay is considered CA-source income if it was earned by work performed in CA.

4) A capital gain from the sale of property located in CA is taxable by CA.  If the home you sold was your principal residence for 2 of the 5 years leading up to the date of sale, you would qualify for a capital gains exclusion according to IRS rules.

[Minae1]

Thank you