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CA Determination of Residency Status

CALIFORNIA 2013 CPE REVIEW PROGRAM
Determination of Residency Status

Based on State of California FTB Publications:
• 1031 – “Guidelines for Determining Resident Status” 
• 1032 – “Tax Information for Military”

Definition of a California Resident:
It is important for CA income tax purposes that you make an accurate determination of the filers’ residency status.
FTB publication 1032 provides information that will help you determine:

  • Whether you are a resident of California
  • Whether your income is taxable by California
  • Which form to file if you have a California filing requirement.

Military Status
California law is generally the same as federal law regarding which type of military pay (active duty, disability, reserve and retirement) is taxable. However, active duty military pay is not included as part of California adjusted gross income (AGI) unless the military member’s permanent home is in California and the pay is earned in California. This may not apply if you are a resident of a community property state and your spouse is a resident of California. 
FTB publication 1032  provides information regarding military status.