If I work out San Diego in the navy but home of record is in Massachusetts does it count towards living in one state and working in another

[levisncap89 · Accepted solution]

No. California does not consider military members stationed in CA who are not domiciled in CA (i.e. your home of record is another state) to be California residents. The only exceptions to that are:

• Wages for services performed in California other than military pay.
• Income received from real or tangible personal or business property located in California.
• Income received by your non-military spouse while your spouse resided in California, or income that your spouse received from California sources.

DFAS should be withholding MA state taxes from your pay. You would file as a full year resident of MA, and only file a CA non-resident return if one of the above conditions applies.