Question

On January 3, 2017, Carl Castro, a construction worker from Phoenix, Arizona, accepted a job in San Diego, California, at a large residential development. He's not sure how long the construction will go on, but it is projected to be at least three years. He gave up his apartment in Arizona and leased a small house in California. He obtained a California driver's license. He plans to drive back to Arizona to visit friends and family for long weekends whenever possible. Is Carl a California resident, nonresident, or part-time resident?

a. Part-time resident, because he plans trips back to Arizona.

b. Resident, because he is in California for other than a temporary or transitory purpose.

c. Nonresident, because he maintains connections in Arizona.

d. Need for information.

Dillan and Denise Dover live and work in Needles, California. Dillan is a high school teacher in California and works every summer in Lake Havasu, Nevada, as a diving instructor. Denise visits Dillan on weekends. Are the Dovers California residents, nonresidents, or part-time residents?

a. Part-time resident, because Dillan works summers in Nevada.

b. Resident, because Dillan’s work in Nevada is temporary.

c. Nonresident, because Dillan maintains connections in Nevada and Denise visits him there.

d. Need for information

Franklin Jones lives in Portland, Oregon, and accepted a temporary six-month assignment in San Francisco, California, from his employer. The project took longer than originally planned, and Franklin stayed for a total of nine months. His wife and children remained in Oregon and Franklin flew home every Thursday night and flew back to California on Monday mornings. Is Franklin a California resident, nonresident, or part-time resident?

a. Part-time resident, because Franklin travels back and forth between the two states

b. Resident, because Franklin’s source of income supports his family.

c. Nonresident, because Franklin’s time in California is temporary and he has maintained all of his life activities in Oregon.

d. Need for information

Airman Cook and his wife, Emma Cook, are stationed at Vandenberg Air Force Base in California. Airman Cook is domiciled in North Carolina (a separate property state) and received $22,000 in military wages. Emma is a California resident and works in the nearby town of Lompoc, where she earned $18,000. They have filed a joint federal tax return. What are their filing options for California?

a. They can file married filing jointly.

b. They must file married filing separately.

c. They can choose between married filing jointly or married filing separately

d. None of the above.

Mary Brown and Zelda Smith each have two children and share a house. They each pay one-half of the rent, utilities, and food. Mary and Zelda each have separate checking accounts and pay all the other expenses for themselves and their children with their own funds. May they each file as head of household?

a. Yes, because they each maintained separate finances and did not contribute to the support of each other’sfamily.

b. No, because only one person in the home may claim the head of household filing status.

c. No, because they should register as registered domesticpartners.

d. Need more information.

Answer 1

" A California resident is any individual who meets any of the following:

a) Present in California for other than a temporary or transitory purposes

b)Domiclied in California, but located out side California for a temporary or transitory purposes"

A non resident is a person who is not a resident of California

In case 1

On January 3, 2017, Carl Castro, a construction worker from Phoenix, Arizona, accepted a job in San Diego, California, at a large residential development. He's not sure how long the construction will go on, but it is projected to be at least three years. He gave up his apartment in Arizona and leased a small house in California. He obtained a California driver's license. He plans to drive back to Arizona to visit friends and family for long weekends whenever possible. Is Carl a California resident, nonresident, or part-time resident?

-- Carl Castro present in California, but on temperory contract basis and he is not a domiclied in California, he is not a resident and he is also not a Part time resident. So, he is Non resident of California.

c) Non resident

In Case 2

Dillan and Denise Dover live and work in Needles, California. Dillan is a high school teacher in California and works every summer in Lake Havasu, Nevada, as a diving instructor. Denise visits Dillan on weekends. Are the Dovers California residents, nonresidents, or part-time residents?

Dillan and Denise Dover live in California for other than temporory work becasue Dillan is a high school teacher. and Dillan out side California as a diriving instructor on a temporary basis.

b. Resident, because Dillan’s work in Nevada is temporary.

In Case 3

Franklin Jones lives in Portland, Oregon, and accepted a temporary six-month assignment in San Francisco, California, from his employer. The project took longer than originally planned, and Franklin stayed for a total of nine months. His wife and children remained in Oregon and Franklin flew home every Thursday night and flew back to California on Monday mornings. Is Franklin a California resident, nonresident, or part-time resident?

c. Nonresident, because Franklin’s time in California is temporary and he has maintained all of his life activities in Oregon.

In Case 4

Airman Cook and his wife, Emma Cook, are stationed at Vandenberg Air Force Base in California. Airman Cook is domiciled in North Carolina (a separate property state) and received $22,000 in military wages. Emma is a California resident and works in the nearby town of Lompoc, where she earned $18,000. They have filed a joint federal tax return. What are their filing options for California?

c. They can choose between married filing jointly or married filing separately

( Married couple has option to file jointly or separately in federal Income Tax Returns )

In Case 5

Mary Brown and Zelda Smith each have two children and share a house. They each pay one-half of the rent, utilities, and food. Mary and Zelda each have separate checking accounts and pay all the other expenses for themselves and their children with their own funds. May they each file as head of household?

d. Need more information..

Explanation:-

  To considered as unmarried a tax payer must meet the following tests

1. Tax payer file separate return
2. Tax payer must paid more than half of the cost of keeping up the home for next tax year
3. Tax payer’s spouse must not have lived in the home at any time during the last six months of the year
4. Tax payer’s home was the main home for his or her child
5. Tax payer must be able to claim an exemption for the child.

The above information is required to know whether they are “considered unmarried” and then only we can decide whether they each can file as “head of household”

So, further information is needed.