Whats my state of residency?

[militarywife]

I want to know what exactly determine the legal state of residency. My military spouse is a NY state resident (as am I, I thought.) We are both still registered voters in NY, although we are stationed in CA. Now we are buying a house in CA, although we still consider it "temporary", that is, we will sell and move when his orders dictate a new location. I got a CA driver's license only because CA says I have to have one, even though my husband doesn't have to change. I work in CA. Does my now buying a house make me a CA resident automatically?

 

[loku]

NY resident

Under the facts you give, you are still a NY resident.

The main rule is that:

The spouses of military personnel who come to California are California residents if here for other than a temporary or transitory purpose. (1997 FTB Pub 1032, Tax Information for Military Personnel).


Purchasing a house does not change the residency of military personnel or their spouses. The rule that follows comes from a letter from the Franchise Tax Board:

A member of the armed forces owning a house in California is not a resident of the state where his presence resulted from military orders and his assignments were temporary in nature, extending to a maximum of two years but subject to termination at any time.

In order to show taxpayer a California resident for income tax purposes, his presence in California must not have been of a temporary or transitory nature. Taxpayer’s presence resulted from his military orders. Such assignments were temporary in nature, extending for a maximum of two years, but subject to termination at any time. The mere acquisition of a house is insufficient to bring taxpayer within the scope of the Soldiers’ and Sailors’ Relief Act and, thus, “freeze” a California residence status on the taxpayer for all periods after its effective date. Therefore, in view of the above, it is concluded that taxpayer has not acquired a resident status in California. FTB, LR 93, December 5, 1958.