A Tribal Member’s “Closest Connections” May Determine Application of California’s Personal Income Tax

Income_Tax_HeaderBy: Eric D. Swenson | Senior Counsel | eric.swenson@procopio.com
Theodore J. Griswold | Partner | ted.griswold@procopio.com

A California resident is taxable on their worldwide income for California personal income tax purposes.  Due to California’s very high individual income tax rates (up to 13.3% in 2015), one of the more common questions posed to me (and one in which we handle often on audit) is whether an individual is deemed a “resident” of California when they spent time both within and without California during the tax year. Continue reading