Asked by J

Francis is domiciled in California. He transferred to his employer's Mexico office under an employment-related contract. Under the safe harbor rule, how long must he be absent from California to be considered a nonresident of California?
Six months.
More than half the year.
365 consecutive days.
546 consecutive days.

All Answers 1

Answered by GPT-5 mini AI
546 consecutive days.

Under California's safe-harbor rule for residents who leave the state for employment, a domiciliary of California must be absent for at least 546 consecutive days (18 months) to be treated as a nonresident for California income tax purposes.