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Unless you take steps to establish legal residency in another state (or country), you remain a legal resident of CA and are subject to CA state tax on all your income (wherever it is earned).
What makes you a legal resident of a state (or country)?
Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive.
Unless you take steps to establish legal residency in another state (or country), you remain a legal resident of CA and are subject to CA state tax on all your income (wherever it is earned).
What makes you a legal resident of a state (or country)?
Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive.
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