Question

All of the following are factors to consider when determining a taxpayer's California residency status, EXCEPT:
Amount of time spent in California versus amount of time spent outside California.
Permanence of work assignments in California.
State in which the taxpayer is registered to vote.
State in which the taxpayer will pay the least amount of tax

Answer 1

State in which the taxpayer will pay the least amount of tax.

California residency determinations consider time spent in state, permanency of work assignments, voter registration, driver's license, home/family location, etc., but not a taxpayer’s choice of state based solely on minimizing taxes.