Living in China: Are You Still a California Tax Resident?
一年大部分時間都住在中國,就不再是 California Tax Resident 嗎?
一年九個月住中國、只回加州三個月,不能只靠天數判斷稅務居民身分。這支國語 Short 搭配以下中英教育摘要,整理 domicile、離境目的、持續聯繫與加州來源所得;摘要不是逐字稿或個別稅務判定。Spending most of the year abroad does not by itself settle California residency.
Domicile concerns the permanent home a person intends to return to. California residency also considers whether presence or absence is temporary or transitory. Nine months in China and three months in California is an illustrative scenario, not an automatic exemption.
Permanent move or temporary absence? / 長期定居還是暫時離境?
A lasting move abroad and a temporary stay with plans to return can have different outcomes. Keeping a California home is relevant in context; ownership alone is not the entire test. Similar questions can arise when moving to Taiwan or another country. Employment-related safe harbor rules have specific conditions and require separate professional review.
FTB identifies rent from California real property as California-source income. Becoming a nonresident does not automatically remove California filing or tax obligations. Federal and foreign-country obligations are separate questions.
Website source review: October 23, 2026. General education only, not individualized tax or legal advice. Ask a qualified CPA, EA or tax attorney to review your residence, travel and income records. MingChi Huang provides real estate and relocation guidance; this page does not determine tax residency.