I am a California resident and a veteran who paid the State Income Tax
since 2005. I was exempted from paying for CA State Tax
since 2009 because I was stationed in overseas. Since 2009, I was overseas as military member and now I'm separated from the military as of July 21, 2013. I am a contractor now working for American company in overseas location and my hiring date is July 26, 2013.
I came across this statement on Google, "an individual maintaining a domicile in California who leaves the state for employment consisting of an uninterrupted period of at least 546 days is no longer considered a resident for tax purposes. Spouses and registered domestic partners of an individual covered by this rule are also considered nonresidents when accompanying the individual outside California for at least 546 consecutive days.
However, there are exceptions to this general rule about employment outside the state. An individual maintaining a domicile in California is still considered a resident if that person has annual intangible income exceeding $200,000 or the principal purpose of the absence is avoidance of state income tax. The variety of circumstances causes taxpayers to seek reliable advice from someone with enrolled agent certification.
Return visits to California that don’t exceed a total of 45 days during any year are considered temporary and therefore have no impact on the outside employment rule. Anyone not covered by this rule determines residency based upon the subjective reasoning of facts and circumstances. Enrolled agents located in California can obtain continuing education tax courses involving laws
of their state. Any individual who is a California resident remains with that status if absences from the state are only temporary or transitory."
So, my question is:
1. I haven't stayed in California for 45 days in during any year since 2009. Does that make me a non-resident for tax purposes?
2. If yes, does serving as military member in overseas location towards "546 days"?