Hi, I am working with a taxpayer who is on assignment overseas and am trying to verify if he qualifies as a non-resident of California under the safe harbor rules. My issue is that while he has been out of the state for 546 consecutive days, he was under 2 12 mos contracts. The law does not appear to address this issue and I have not been able to find anything that does.
He maintains an apartment in California but that seems irrelevant under the safe harbor rules.
Any opinions are appreciated.
He maintains an apartment in California but that seems irrelevant under the safe harbor rules.
Any opinions are appreciated.