California → Nevada Tax & Residency · Episode 5 · Moving abroad

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.

Original video presented by MingChi Huang 黃明智 · Published October 23, 2026 · Watch on MingChi’s official YouTube channel

Domicile and residency / 永久住所與稅務居民

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.

Domicile 與 residency 不完全相同。應一起檢視主要住家、家人、工作、駕照、車輛登記及離境目的,不能只用一年住幾個月判定。

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.

應釐清海外生活是否長期、加州房屋如何使用,以及實際生活重心。搬到中國、台灣或 Nevada 都不代表居民身分自動改變;特殊安全港規定另有資格條件。

California-source income / 非居民仍可能有加州所得稅

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.

即使已成為加州非居民,加州房產租金仍可能需要申報及繳稅。美國聯邦與海外當地的稅務義務,必須另外確認。

Official sources and scope / 官方來源與適用範圍

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.

本頁為一般教育資訊,不構成個別稅務或法律建議。請由合格 CPA、EA 或稅務律師依實際資料判斷。

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