My domicile is Seattle, WA. I meet the following conditions for residency in WA:
- location of all of the taxpayer's residential real property
- claim the homeowner's property tax
exemption on a residence
- file federal tax
returns and claim WA as the state of residence (WA has no state income tax
, so I don't file a state return.)
- bank and savings accounts are all in WA
- checking & credit card accounts are all in WA
- maintain membership in WA social organizations & church
- auto registered in WA
- WA driver's license
- registered to vote in WA
- obtain medical services in WA
I have an employment contract with a company that ends in 2013 and am currently working out of my home. The company is relocating its design team from Valencia, Spain to San Francisco in support of a sporting event to be held in 2013, and I will be working in an office in San Francisco. I intend to rent an apartment on a month-to-month basis and return to Seattle permanently at the conclusion of my employment.
In addition to my employment contract, I receive a military pension and a pension from a WA aerospace firm. There is also the possibility of consulting income in WA state.
Does a two-year contract constitute a temporary purpose for the purpose of determining residency for California tax purposes?
If I return to WA on a regular basis such that I spend less than 6 mo in CA and work from my home the other 6+ months, am I considered a CA resident?
If I spend more than 6 mo but less than 9 mo in CA, will I be considered a nonresident for CA tax purposes?
If I file in CA as a non-resident, will my pensions be taxed?