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Level 2
June 3, 2019
Solved

Work Overseas - filing requirements

  • June 3, 2019
  • 2 replies
  • 33 views

Do I need to file CA return if I lived overseas for the entire year (2018) and did not earn any income in California?

Do I have to file CA Return if I lived abroad for over 10 months and had CA income was under the reportable/Filing amount for the other ~2 months?

Best answer by TomD8

If your domicile (your main, permanent home) remained in California during your absences, CA considers you a resident for tax purposes unless you're outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days.  See page 3 of this reference for full details:  https://www.ftb.ca.gov/forms/2016/16_1031.pdf

You'll find California's full definition of domicile on page 9 of that reference.

Residents of CA are taxed on ALL income, including income from sources outside CA.

2 replies

TomD8Alumni - ChampAnswer
Alumni - Champ
June 3, 2019

If your domicile (your main, permanent home) remained in California during your absences, CA considers you a resident for tax purposes unless you're outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days.  See page 3 of this reference for full details:  https://www.ftb.ca.gov/forms/2016/16_1031.pdf

You'll find California's full definition of domicile on page 9 of that reference.

Residents of CA are taxed on ALL income, including income from sources outside CA.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.
DONSDAuthor
Level 2
June 3, 2019
So based on the answer given. Am I interpreting correctly that since I was under a teaching contract for over 546 days, I would not need to file a California return for 2018?