Discussion:California safe-harbor classification as non-resident

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Revision as of 15:29, 4 June 2009
Wonder Woman USA (Talk | contribs)
(If he's planning)
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Revision as of 17:45, 4 June 2009
Lalva (Talk | contribs)
(Yes, but I wonde)
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{{ForumReplyPost|UserID=Wonder Woman USA|Date=4 June 2009|Text=If he's planning to return, CA will consider him a California resident.}} {{ForumReplyPost|UserID=Wonder Woman USA|Date=4 June 2009|Text=If he's planning to return, CA will consider him a California resident.}}
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 +{{ForumReplyPost|UserID=Lalva|Date=4 June 2009|Text=Yes, but I wonder if he can take the safe harbor(TC Sec 17014)and be considered a nonresident for CA income tax purposes since his spouse left the US with a employment-related contract and they both have been living in the UK for more than the 546 required days. Also, Does it make a difference if he files a CA return as MFS? Or he has to file MFJ to be able to claim the safe harbor rule?
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 +Thank you!}}

Revision as of 17:45, 4 June 2009

Discussion Forum Index --> Advanced Tax Questions --> California safe-harbor classification as non-resident
Discussion Forum Index --> Tax Questions --> California safe-harbor classification as non-resident

Lalva (talk|edits) said:

4 June 2009
I want to ask those brilliant minds out there (you know who you are) about the California safe harbor to file as non-resident (TC Sec 17014).

My client has been absent from CA (living in the UK) for several years, since 2006. His domestic partner had a contract to work there, so he moved with his partner. In mid-2008 he started a job with a British company and he will be working there at least until the end of 2009, if not more.

My question is, can he file as a CA non-resident claiming the safe harbor? He has been working in the UK all this time, but as self-employed. Does this also count toward the 546 days?

…and he has CA ties, since he has a rental property, and is planning on returning at some point next year.

Thank you!

Lalva (talk|edits) said:

4 June 2009
Also, does the TP qualify for the safe harbor since he got married in CA in 2008 before the passing of Proposition 8, and the marriage is still valid?

Thanks

Wonder Woman USA (talk|edits) said:

4 June 2009
If he's planning to return, CA will consider him a California resident.

Lalva (talk|edits) said:

4 June 2009
Yes, but I wonder if he can take the safe harbor(TC Sec 17014)and be considered a nonresident for CA income tax purposes since his spouse left the US with a employment-related contract and they both have been living in the UK for more than the 546 required days. Also, Does it make a difference if he files a CA return as MFS? Or he has to file MFJ to be able to claim the safe harbor rule?

Thank you!