Question

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?

Answer 1

Under California's safe-harbor for domiciled residents who leave for employment outside the state, he must be absent for at least 546 consecutive days (18 months) to be treated as a nonresident.

Note: this is a safe harbor — other facts and contacts with California can still affect residency.