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Posted by PeterL on April 28, 2008, 8:19 pm
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> > On Apr 28, 7:44 am, se...@panix.com (Seth) wrote:
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> > > In article
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> > > >Well, he lived in Texas for 3 yrs prior to moving overseas.
>
> > > Wouldn't that make him a Texas resident then?
>
> > > > Before
> > > >that he was again overseas. So we are only a convenient place for him
> > > >to send his mail, including his US bank acct., investment acct, and
> > > >driver's license. So he actually has not lived in Ca for the last 9
> > > >yrs.
>
> > > He was a Texas resident after he was a California resident, and he has
> > > never resided in California since becoming a Texas resident, right?
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> > > Which state is his driver's license from?
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> > > Seth
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> > Well that's the deal. He moved back home to CA for just a little bit
> > after Texas, then he went overseas. He did not live or work in Texas
> > for all of 2007. He has never worked in CA. But all his mail and his
> > driver license is CA. He does not own a car nor real estate. His
> > only connection to CA now is his DL and the addresses of his US bank
> > acct. and investment acct.
>
> Why did he obtain a California driver's license? How long was he in
> California before he left for the foreign country? Why is he in the
> foreign country? How long does he expect to be there? What are his
> plans after he returns to the US?
Because he comes home for vacation every so often and it's easier to
have a CA DL instead of Texas, where he maintains no residence.
He was in CA for a couple of months before moving away, but has not
worked while in CA. He is employed in the foreign country, and
expects to be there for the foreseeable future. He has no plan to
return to the US at this time.
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> If he did change his domicile (his primary home) from Texas to
> California before he left the country, he would still be a nonresident
> of California if he is absent on an employment-related contract for
> an uninterrupted period of at least 18 months. Such an absence is
> "uninterrupted" as long as he is not in California for more than 45
> days of any taxable year. Calif. Rev. & Tax. Code Sec. 17014(d).
>
Yeah that's his situation.
> If his absence is not employment-related, or for some other reason he
> does not meet the safe harbor, then the question is whether his
> domicile changed from Texas to California before he left the country,
> and if it did, whether his absence from California is temporary or
> transitory. In order to change domicile, generally a person must meet
> all of three requirements: (1) abandon the previous domicile (move
> away from it); (2) move to and reside in a new location (i.e., light
> somewhere); and (3) intend to remain in the new location permanently
> or indefinitely. Whether the OP's son met all three of those tests
> depends on all of the facts and circumstances. Moving his bank and
> investment accounts to California and obtaining a California driver's
> license could be interpreted to reflect an intention to return to live
> in California after his foreign activites are over and indicate a
> change of domicile. If he lives in California after he returns to the
> U.S., questions may be asked, and depending on all of the facts and
> circumstances, he could be considered a California resident during his
> absence. However, even if he is domiciled in California, he is a
> nonresident if his absence is not for a temporary or transitory
> purpose. Also, unless he came to California from Texas with the
> intention of making a permanent home here, his domicile probably
> remains in Texas even if he left no physical ties there.
>
> There is no simple yes or no answer; it depends on all of the facts
> and circumstances. However, it is unlikely that the question will
> ever arise unless he lives in California after he returns to the US.
>
Since he dosen't owe any CA taxes (I checked by filling out his CA tax
return). So would it be simpler just filling out his CA return, so
there won't be any question if California comes calling because his
1099 from his bank acct and investment acct all list a CA address?
> Katie in San Diego
>
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