In 2017 taxpayer lived in California from January to May. He then moved out of the country in June and lived the remainder of the year outside the U.S.
He keeps a residence in California to make sporadic visits but he will live out of the country for a while. Is he considered a full year resident or part-year resident of California for 2017? Knowing how California is strict with their residence rules, I need a second opinion. Thanks in advance.
He can qualify as a nonresident under R&TC Sec. 17014(d) if he is out of the state on a written contract that will last at least 546 days. There are some other criteria as well, but that’s the big one. Otherwise he is considered out of the state for a temporary or transitory purpose.