[mcdavis]

Husband and wife were California residents many years, sold their house in 2007 to move to a house they own in Florida. Due to economy, wife wasn't able to quit her job to move, so they rented a house in California. Husband spent much time in Florida and began a business as a sole member Florida LLC. Through 2009, we paid CA income tax on all income earned in both FLA and CA. and filed as CA residents. In 2010 husband spent 268 days in FLA, visiting CA on and off throughout the year. He considered Florida his domicile in 2010, but didn't get his driver's license changed until November, 2010. Wife remained in CA. through end of 2010 and is moving to FLA this month. Can husband claim as non-resident of CA for whole year of 2010? In 2010 wife made all her income in CA, husband made a small amount of his income in CA as a sole proprietor, and the rest of his income in FL as the LLC. We are confused about how to file CA income tax for 2010, and what amounts are actually taxable in CA. Reading the informaton on CA's websites are no help. Can anyone give us advice?

[MukatA]

It is tough job to get away from CA taxes.

You were resident of CA. Now if your stay away from CA is temporary or transitory, CA will consider you its resident.