Q: How does domicile differ from residency?
. - ANSWER A: Your domicile is your one true, permanent home-the place to
which you intend to return if absent.
Residency, for tax purposes, is usually the place where you currently have the
most substantive connections
for an indefinite period of time
Q: How do you determine if someone is a resident of California? - ANSWER
A: Either of two tests:
• You must determine if they have been in California for other than a temporary
or transitory purpose.
• Or, they are domiciled in California but outside of the state for a transitory or
temporary purpose.
Q: What is "nine-month" presumption of residence rule?
. - ANSWER A: If it cannot be determined from the other factors, an
individual is presumed to be a resident of the state if he or she spends more than
nine months of any taxable year in California. The burden of proof of non-
residence rests with the individual taxpayer
Q: Who is a California nonresident? - ANSWER A: Any individual who is not
a resident.
, Q: Who is a California part-year resident? - ANSWER A: Any individual who
is a resident for part of the year and a nonresident for part of the year.
Determine whether or not these taxpayers are residents, part-year residents, or
nonresidents:
Q: Mr. & Mrs. Larson lived, worked, and owned a home in Nevada until May,
2011, when they
moved to Sacramento. They sold their home in Nevada and bought a home in
Sacramento. They
were both transferred to Sacramento for an indefinite period of time. -
ANSWER A: Part-year resident.
Based upon the following facts, determine whether these taxpayers are
residents, part-year residents, or nonresidents:
Q: George and Martha live and work in Indiana. In January, 2013, Martha
visited her son in
Bakersfield and ended up staying four months. She worked at the local H&R
Block office part-
time. - ANSWER A: Nonresident. Her permanent home was Indiana, and she
intended to return there at the end of the four
months.
Resident, Part-Year resident or Nonresident
Determine whether or not these taxpayers are residents, part-year residents, or
nonresidents:
Q: Willie and Wanda Walker live in San Francisco. They were married in June,
2013, in New York,
where Wanda had resided and worked. Willie has always resided and worked in
San Francisco. After
. - ANSWER A: Your domicile is your one true, permanent home-the place to
which you intend to return if absent.
Residency, for tax purposes, is usually the place where you currently have the
most substantive connections
for an indefinite period of time
Q: How do you determine if someone is a resident of California? - ANSWER
A: Either of two tests:
• You must determine if they have been in California for other than a temporary
or transitory purpose.
• Or, they are domiciled in California but outside of the state for a transitory or
temporary purpose.
Q: What is "nine-month" presumption of residence rule?
. - ANSWER A: If it cannot be determined from the other factors, an
individual is presumed to be a resident of the state if he or she spends more than
nine months of any taxable year in California. The burden of proof of non-
residence rests with the individual taxpayer
Q: Who is a California nonresident? - ANSWER A: Any individual who is not
a resident.
, Q: Who is a California part-year resident? - ANSWER A: Any individual who
is a resident for part of the year and a nonresident for part of the year.
Determine whether or not these taxpayers are residents, part-year residents, or
nonresidents:
Q: Mr. & Mrs. Larson lived, worked, and owned a home in Nevada until May,
2011, when they
moved to Sacramento. They sold their home in Nevada and bought a home in
Sacramento. They
were both transferred to Sacramento for an indefinite period of time. -
ANSWER A: Part-year resident.
Based upon the following facts, determine whether these taxpayers are
residents, part-year residents, or nonresidents:
Q: George and Martha live and work in Indiana. In January, 2013, Martha
visited her son in
Bakersfield and ended up staying four months. She worked at the local H&R
Block office part-
time. - ANSWER A: Nonresident. Her permanent home was Indiana, and she
intended to return there at the end of the four
months.
Resident, Part-Year resident or Nonresident
Determine whether or not these taxpayers are residents, part-year residents, or
nonresidents:
Q: Willie and Wanda Walker live in San Francisco. They were married in June,
2013, in New York,
where Wanda had resided and worked. Willie has always resided and worked in
San Francisco. After
