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Lev, Tax Advisor
Category: Tax
Satisfied Customers: 29794
Experience:  Taxes, Immigration, Labor Relations
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I have been a California resident for 27 years. I am moving

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I have been a California resident for 27 years. I am moving to Brazil permanently, but will continue to work for a California corporation remotely from my computer in Brazil. I will be in their payroll and my salary will be deposited in my Wells Fargo account in California. I will probably come back to California on vacation for two or three weeks every year.

Do I still have to pay California state income tax?


Hi and welcome to Just Answer!
Two issues to consider - (1) if you will be a resident of CA and (2) if your income will be from CA sources.

1. Here is the publication -

Any individual who is a resident of California continues to be a resident when absent from the state for a temporary or transitory purpose.

An absence from California under an employment-related contract for a period of at least 546 consecutive days may be considered an absence for other than a temporary or transitory purpose.

See also on the page 5 - Example 7 – You are a resident of California and a single taxpayer. You accept a three-year assignment in Japan. Your assignment in Japan covers the period January 1, 2009, through December 31, 2011. You rented out your residence and put your truck and belongings in storage in California. You maintained your California bank accounts, driver’s license, and voter registration. You have less than $200,000 of intangible income during each year. Upon completion of your assignment, you intend to return to California. You returned to California to visit family no longer than a total of 45 days during 2009 or 2010.

Determination: You meet the safe harbor rule. You are a nonresident during your absence from the state.

2. If your employer maintain your workplace in California and for whatever reason allows you to work from home – your workplace will be considered in California and your wages will be taxes for this state regardless of your residency.

However if your employer officially doing business in Brazil and employs you as a local employee – your wages will be considered from Brazil sources and as long as you will not be a resident of CA – the compensation will not be taxable for that state.

The location of your employer is irrelevant in determination if your wages are taxable for CA – but the location of your workplace is used in determination.
Let me know if you need any help or clarification.


Thank you. You did answer my question very well. According to it I will have to pay taxes in California, because in effect my "workplace" is in California, but my boss let's me work from home (which will be Brazil). Thank you, XXXXX XXXXX wanted to make sure I will do the right thing by the state.


Appreciate your understanding. While formally - your workplace will be outside CA - your employer will likely report wages as from CA sources - please confirm with your employer.
If that is correct - CA FTB will assess taxes on these wages - and you will not be able to convince them otherwise.
Please be sure you accept the answer. Experts are only credited if the answer is accepted.
If you find out later that you need any additional help - be sure to came back.
Sorry if you expected a different answer.

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