Per the State of California Franchise Tax Board (See link)
Part-year resident
If you lived inside or outside of California during the tax year, you may be a part-year resident.
As a part-year resident, you pay tax on:
- All worldwide income received while a California resident
- Income from California sources while you were a nonresident
Nonresident
A nonresident is a person who is not a resident of California.
Generally, nonresidents are:
- Simply passing through
- Here for a brief rest or vacation
- Here for a short period of time to complete:
- A job
- A transaction
- Contract work
This only applies if you’re domiciled outside of California. Visit Guidelines for Determining Resident Status (FTB Publication 1031) for more information.
Safe harbor
If you’re domiciled in California but are outside of California under an employment-related contract, you may qualify as a nonresident under safe harbor.
Visit FTB Publication 1031 for more information.
Do I need to file?
As a nonresident, you pay tax on your taxable income from California sources.
Sourced income includes, but is not limited to:
- Services performed in California
- Rent from real property located in California
- The sale or transfer of real California property
- Income from a California business, trade or profession
As a part-year resident, you pay tax on all worldwide income while you were a resident of California.
Visit the following publications for more information:
- Guidelines for Determining Resident Status (FTB Publication 1031)
- Taxation of Nonresidents and Individuals who Change Residency (FTB Publication 1100)
- Equity-based Compensation Guidelines (FTB Publication 1004)
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- No Corporate Income Tax
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This content originates from the State of California Franchise Tax Board’s guide to determining resident status. Information may not be current nor guaranteed for accuracy. Please seek professional legal and accounting guidance. Consumer to confirm all information.