What makes a California resident?

In this episode of the SALT Shaker Podcast, host and Eversheds Sutherland Associate Jeremy Gove discusses the ins and outs of California residency with Partner Tim Gustafson. They outline the various tests used in determining residency for California income tax purposes and identify common pitfalls for individuals who are considering a move out of the state. They also discuss recent legislative and initiative personal income tax proposals that have prompted many current residents to contemplate their California residency status. They conclude with Jeremy's classic question – overrated/underrated? March means one thing – morning to night college basketball, so naturally they rate March Madness. Questions or comments? Email [email protected]. You can also subscribe to receive our regular updates hosted on the SALT Shaker blog. If you have questions about income tax and residency from a California perspective, please feel free to reach out to Eversheds Sutherland attorneys Tim Gustafson or Eric Coffill.