I live in TX with income from TX, spouse moved to CA but doesn’t work

[Dan Chow]

I work and live in TX, a state without income tax. My spouse had moved to CA last June with kid (kid goes to college in CA). Wife and kid do not work while in CA, so no income is earned from CA. How should we file CA tax?

[Hal_Al]

Q. How should we file CA tax?

A. You do not file a CA tax return, at all, since you do not have any CA source income and are not considered a CA resident. 

Reference: https://www.ftb.ca.gov/forms/2015/15_1031.pdf

 

[Dan Chow]

Wife and kid have rented an apartment in CA and got CA driver licenses.  They intent to seek CA residency there.  Will that change the picture?  Thanks

[Hal_Al]

Q. Wife and kid have rented an apartment in CA and got CA driver licenses.  They intent to seek CA residency there.  Will that change the picture?

A. Yes, it gets real messy. You may need professional tax preparation assistance.

She files as a part year resident of CA for 2023 and full year resident for 2024. All her income is reportable from the date of the move. California and Texas are community property states, so that means half your income is hers. 

[TomD8]

"California and Texas are community property states, so that means half your income is hers." 

Correct.  Which means that she must report 50% of your community income on her California resident tax return.

Since you were a full-year non-resident of CA with no CA-source income (assuming your wife earned zero CA income), she can file her CA return as MFS even if you file your federal return as MFJ.