Texas to California move for job

[Taxdecoder]

If I am a recent college graduate (filed previously as dependent) who is a Texas resident but plans to move to California to start a new job on July 3rd, will I be considered a California resident and have to pay state taxes even if the number of days lived in California is 182 days?  \

Is it the number of days in California that counts or where the income is earned or both?

[Hal_Al]

Q. Will move to California to start a new job on July 3rd, will I be considered a California resident and have to pay state taxes even if the number of days lived in California is 182 days?  

A. Yes. The number of days only matters if there's some ambiguity about your residency status. 

Q. Is it the number of days in California that counts or where the income is earned or both?

A. Neither. It's the fact that you became a CA resident when you moved to California to start a new job. You will file a part year resident return for 2023. Only if that job is intended to be temporary, with a known end date, would you file as a non resident. Then you would have to pay CA tax because it was earned there. 

If you move during the year, you normally file a part year resident return for both states. But, since TX does not have an income tax, you file only a CA part year resident return. You pay CA only on the income received after the move. 

[TomD8]

To add to @Hal_Al's answer:

California does not have a 6-month or 183-day rule.  California's rule is that if you are in California "for other than a temporary or transitory purpose", then you are regarded as a resident for tax purposes.  Also, even if you are a non-resident of California, any income you earn from work actually (physically) performed in California is subject to California income tax.

When you move to and begin living in California with the intent of making it your new principal or primary residence (your domicile in tax terminology), you become a California resident on day one.

[Opus 17]

If you were maintaining your permanent residence in Texas and working temporarily in California, we would talk about allocating days and so on.  But if you are moving permanently to California, you become a California resident when you move, and you file a part-year resident return using whatever start date applies to you, whether it's July 3 or December 29.  

As a part-year resident, you will be required to report and pay income tax on all your worldwide income that you earn beginning on the date your residency starts.  You would also be required to pay income tax on California-source income that was paid to you, even if you were not a state resident at the time.  California-source income is income that is paid while you are physically living or working in the state of California, but it does not include income paid by an employer located in California if you were living and performing the work out of state.  (For example, if your job started in June and you had 2 weeks of paid training in California, then went back to Texas to complete your move, those paid training weeks would be taxable California income even though you had not officially changed your permanent address yet.)

[Taxdecoder]

Thanks. What is odd is TurboTax asks very few questions and does calculate the number of days based on when you moved to California; however, there is little to no explanation about the rules.

[Taxdecoder]

Thank you Tom!  Appreciate the clarification.

[Taxdecoder]

Opus 17, 

Your answer clarifies any remaining doubts.  No way out from paying CA taxes in my situation given the number of days doesn't matter.

Thanks to all 3 of you Champs!