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California taxes worldwide income, and you are still considered a CA resident if you were living there before you left the country.



I'm not a tax professional, but below is the relevant section from the California Franchise Tax Board's Guideline for Determining Resident Status, which can grant nonresident status depending on the particulars of one's employment:

Safe Harbor

Safe harbor is available for certain individuals leaving California under employment-related contracts. The safe harbor provides that an individual domiciled in California who is outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days will be considered a nonresident unless any of the following is met:

• The individual has intangible income exceeding $200,000 in any taxable year during which the employment-related contract is in effect.

• The principal purpose of the absence from California is to avoid personal income tax.

The spouse/RDP of the individual covered by this safe harbor rule will also be considered a nonresident while accompanying the individual outside California for at least 546 consecutive days. Return visits to California that do not exceed a total of 45 days during any taxable year covered by the employment contract are considered temporary.




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