CA Part Year Resident

[ETax847]

Client lived in IL for 6 months and moved to CA for 6 months.  W2 shows income split between 2 states.  50k IL and 50k CA.  Does CA tax just the portion of income earned in that state for a part yr resident?

[BulldogTom]

Did the TP move permanently to CA?   It is a question of Domicile.   If they moved to CA with the intention of living here permanently, then they are a part year resident.   If they moved here temporarily and they intend to go back to  IL, then they are a non-resident.   Different rules for each scenario.   Residents are taxed on world wide income (with a credit for taxes paid to another state).   Non- residents are taxed on the income received while working in the state.

Tom
Modesto, CA