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Married with Residents: Nonresidents with California Spouses

  The Issue E-commerce, advanced telecommunications, and the new prevalence of remote work have combined to give many married couples more flexibility in their working and living arrangements than in the past. One of these options, rare until recently, is for spouses to assert they live in different states for…

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Even Central Asia Isn’t Far Enough Away to Avoid California Residency Rules: Two Recent Cases on Married Couples with Separate Residency

  The Cases Two recent court decisions have reemphasized how difficult it can be for a nonresident with a California spouse to avoid California income tax. Difficult, but not impossible. Why The Cases Are Important The opinions were issued by California’s Office of Tax Appeals, the state’s new administrative tribunal…

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