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sephris
New Member

Retired mom has property in TX. In 2018 she lived primarily with me in CA due to surgery. She plans to return when she recovers. Is her "residence" Texas or California?

 
2 Replies
SweetieJean
Level 15

Retired mom has property in TX. In 2018 she lived primarily with me in CA due to surgery. She plans to return when she recovers. Is her "residence" Texas or California?

A taxpayer is presumed to be California resident if the taxpayer is present in California for at least nine months.

The presumption is a statutory presumption which is rebutted by satisfactory evidence that the taxpayer is present in California for temporary or transitory purposes.  I believe that her surgery and subsequent care would qualify her as CA nonresident.


SweetieJean
Level 15

Retired mom has property in TX. In 2018 she lived primarily with me in CA due to surgery. She plans to return when she recovers. Is her "residence" Texas or California?

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