Full year or part year CA resident

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Message Board Full year or part year CA resident

This topic contains 1 reply, has 2 voices, and was last updated by Lynn Freer 6 days, 2 hours ago.

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  • #125473
    Luis Bravo
    Participant

    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.

  • #125602
    Lynn Freer
    Participant

    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.