Residency/tax question for graduating out of state student

[cj5]

My son is a CA resident (that's where he lived before heading off to college), but goes to school in NV. He is graduating in a couple of weeks. He plans on remaining in NV after graduation and will get a NV drivers license and register to vote in NV (thus establishing NV residency). Will he need to file CA state income taxes next year? He does already have earnings this year for his part time job in NV.

[TomD8]

He will remain a California resident for tax purposes until he establishes his domicile in NV.  See page 10, Meaning of Domicile, in this CA tax publication:

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

As long as he is a resident of CA, all his income remains taxable by CA.  After he establishes NV as his state of domicile, he can only be taxed by CA on California-source income, for example income from a job he actually performs in CA or rental income from a property located in CA.

[cj5]

Thanks for the answer. Let's assume he establishes his NV domicile at the end of May. His earnings to date are all in NV as will be any future earnings this year. What will he pay CA taxes on for his 2022 filing? Is it all his earnings, none of his earnings, or earnings through May this year? Is this something that TurboTax handles automatically (after answering the right interview questions)?

[TomD8]

If he establishes his NV residency at the end of May, his income up until then will be taxable by CA - even though earned in NV.  At year's end, he'll file a part-year resident CA tax return.  This is a common situation easily handled by TurboTax.