California person who works in Texas

[Tax Prep by Deb]

I have a client who works out of state.  He worked 258 days in Texas but his family remained here in California.  He did not change his address on anything, his car is registered in CA, his driver's license is in CA, as far as I can determine he lives here in California.  Naturally he would like to exclude his income from taxation in California, but I am not seeing anyway around including all income to California.  I know he could put in a claim for taxes paid to another state however it is Texas and not state taxes.  Am I missing something?

[JRS]

2 hours ago, Tax Prep by Deb said:

2 hours ago, Tax Prep by Deb said:

Am I missing something?

 

No.

Page 6 of THE pub 1031 days residents are taxed on all income no matter the source.  I don't think the FTB would consider him a part time resident since he maintained residence in Ca.

[Max W]

He has as much chance of avoiding CA taxes as a celluloid cat chasing a snowball in hell.

Even some people that have vacation homes in CA are sometimes considered residents.

https://www.palmspringstaxandtrustlawyers.com/the-part-time-resident-tax-trap/

[Possi]

5 hours ago, Max W said:

He has as much chance of avoiding CA taxes as a celluloid cat chasing a snowball in hell.

Even some people that have vacation homes in CA are sometimes considered residents.

https://www.palmspringstaxandtrustlawyers.com/the-part-time-resident-tax-trap/

True!! 

[BulldogTom]

He is a resident of the state and CA taxes worldwide income of its residents.   No workaround for last year.   Still has time to move this year though.

Tom
Modesto, CA

[Tax Prep by Deb]

Exactly what I thought.  We had this discussion last year but either he didn't understand or thought it would not matter.  You can tell he is only half hearted about officially leaving CA

[Medlin Software, Dennis]

Certain RV groups have good information on domicile selection and support, for the layperson.  Escapees is probably a good single source, and IIRC, does not require a fee to read their documents.  Escaping CA, NY, and more and more states, requires "real" planning and effort, as any crumb and the "former" state will claw back taxes easily.

If one has the ability to choose, there are three usually better than the rest choices, TX, SD, and FL  The first item to consider is medical coverage.  If on Medicare, then any of the three is fine.  If not yet to Medicare, then, if "mobile", there may be certain locations with better out of state coverage.

https://www.escapees.com/education/domicile/

For the OP, TX is a good choice, but will require family moving as CA will "win" a domicile case if the TP leaves CA yet leaves spouse and children in CA.