Calif tax safe harbor question

Apr 24, 2013 1 Replies

I have been residing outside of California for 1.5 years. I still have a home and car in California. I am a registered as a driver in another state, registered to vote in that state, have another car that is registered in that state, and rent there for my living araangements. I think that it would be difficult to defend that it is not my domicile based on the property ownership in California since I am renting in the other state.



I am interested in and have a few questions regarding the safe harbor provision (employment contract and less than 45 days in California for a calendar year).


  1. For the employment contract, do I need a signed contract or is a work history with the employment location in another state for the past couple of years enough to satisfy this requirement?


  1. When counting the 45 days, would I need to count partial days? For example if I arrive at 6pm on a Friday and leave before 6pm on Sunday is that two or three days?



Any help is appreciated. Thanks in advance!


Generally (I don't know about this specific case), any part of a calendar day counts, so that would be Friday, Saturday, and Sunday.

Seth

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