Should I file to California if I visited and remote worked for less than 2 months? Part-time resident/visitor?

[Anonymous]

I was based in MA for most of 2021 (Jan-Aug). My payroll was issued under MA from Jan-Nov.15 (semi-month pay).

I visited and stayed with a friend in California in Sept and Oct while remote working. I changed my address through USPS permanently for mail forwarding back then. 

On Nov I moved to WA and my salary was paid as I live in WA starting Nov 15.

Should I file to California for the two months I stayed there? I read through their tax doc and I could either be categorized as a visitor or part-time resident? If so how should I avoid being double taxed by CA and MA?

Should I file as a full-time or part-time resident in MA?

[MaryK4 · Accepted solution]

Based on your facts, you were a nonresident of California.  As a nonresident, you may have to file/pay on California source income (which is worked performed in California).  See Filing requirements for the threshold.

You were a Part Year resident of Massachusetts and Washington state, so you would have to file a Part Year Massachusetts return, reporting your W2 amount.  If you are required to file a California return, you will be able to claim a credit for the taxes paid to California on the same income taxed by Massachusetts. 

In TurboTax, be sure to file your nonresident state first.  See Multiple States—Where To File - TurboTax Tax Tips & Videos for more information.

[Anonymous]

Hi @MaryK4 thank you very much for your clear reply. It is very helpful. I have a follow up question based on your advice: the California filling requirements for non-redisent has a minimum filing income: $19,310. Should I use my whole year income against this, or just the two months' income I performed while I was in California? 

Thanks in advance. 

[ZoltanB45]

That filing requirement is based on income from all sources, not just California.