Tagged: california residency

Picture of Part I of California Form 540NR Schedule CA with questions regarding taxpayer residency status.

California Nine-Month Presumption of Residency Rule

Whether or not someone can be taxed by the state of California and how that person would be taxed by California depends entirely on whether that person is considered a resident, part-year resident, or non-resident of California. Distinguishing between a resident, a part-year resident or a non-resident involves a lot of facts and circumstances surrounding the person’s connection with the...

Picture of Part I of California Form 540NR Schedule CA with questions regarding taxpayer residency status.

Factors to Consider for Determining California Tax Residency

In a previous article, we discussed the basic rules of California residency for tax purposes, and how a taxpayer may be considered a resident of California and, therefore, subject to income taxation in the state. Determinations of residency in California turn heavily on how we define the term temporary or transitory purpose. In this article, we’re going to discuss several...

Picture of two bicycles on a pier at a beach in California. 0

Rules for California Residency: Who is subject to California income tax?

In the state of California, all taxpayers who are considered “residents of California” are subject to a tax on all their income earned during the tax year.[1] As such, it’s quite important for each taxpayer who has ever had anything to do with the state of California to understand what rules apply for determining whether they are a California resident...