D. Stussy said:
No. However, if she is in the situation where she is
TEMPORARILY employed in CA, and thus can claim her
duplication of expenses while in CA, she can deduct the
LESSER of the expense she would incur in CA or the travel.
MFS will probably be mandated in CA and NJ as only one
spouse is actually there and neither is necessarily a
permanent resident. Federally and for Texas, it will be
your choice.
However, watch for changes in "tax home."
Correction for California: if they file a joint federal
return, they MUST file jointly for California, unless (a) at
least one spouse is active duty military, or (b) one spouse
is a full- or part-year resident and the other is a
full-year nonresident and has no California source income.
Since this couple's domicile appears to be in Texas, which
is a community property state, half of the wife's California
earnings belong to the husband, so he does have California
source income. As a result, they will not meet the
exception above.
If the wife's California employment is temporary, she
probably is not a California resident. However, if she is
employed in an open-ended, common-law employment situation,
she is a resident from the date she entered the state to
take up that employment. In either case, the couple should
file a joint return on Form 540NR unless they file separate
federal returns.
Katie in San Diego
The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.