Based
on State of California FTB Publications:
•
1031 - "Guidelines for Determining Resident
Status"
• 1032 - "Tax
Information for Military"
Definition of a California Resident:
It is important for CA income tax purposes that you make an accurate
determination of the filers' residency status.
FTB publication 1032 provides information that will help you determine:
- Whether you are a
resident of California
- Whether your income
is taxable by California
- Which form to file if
you have a California filing requirement.
Military Status
California law is generally the same as federal law regarding which type
of military pay (active duty, disability, reserve and retirement) is
taxable. However, active duty military pay is not included as part of
California adjusted gross income (AGI) unless the military member’s
permanent home is in California and the pay is earned in California. This
may not apply if you are a resident of a community property state and
your spouse is a resident of California.
FTB publication
1032 provides information regarding military status. |