Move out-of-state temporarily to save taxes

[mdktech24]

My estimated taxable income may be over $200K for 2024 and 2025 due to the high tuition costs for my dependent child. If I move to Texas (no state income tax) later this year (2024), I hope this may save at 5% state income tax (California) since I will be in the high income bracket.

What is the rule to determine the residency for tax return purpose? Do I need to stay in Texas for more than 180 days? Does it have to be continuously? I may take some short trips between Texas and California.

How do I establish residency for tax return purposes?  Will TurboTax ask me how many days I reside in a state?

For the past years, my wife and I have always filed jointly. If I move to Texas while my wife stays in California, may I still file our tax return jointly as a married couple? Or do we need to file separately even though she doesn’t have any income?

We own a house and for our property tax we received homeowner exemption. Do we still quality for this exemption since my wife remains in California?

[AmyC]

Your home is where you intend to live, have friends, drivers license, vote, insurance, all of those things that make a place home. If you have a house and wife in CA, it sounds like you will be a CA resident regardless of where you go.

Here is one good list from the Tax Book:

• Registering to vote and voting in the new state.
• Purchasing residential property
• Titling and registering vehicles.
• Paying state income tax.
• Notifying the state of previous legal residence/domicile of the change in state of legal residence/domicile.
• Preparing a last will and testament which indicates the new state of legal residence/domicile