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I have dual UK and US citizenship and moved back to UK from California end of May 2010 for a permanent transfer to the London office. I own no properties in California but still retained my CA drivers license and couple bank accounts for convenience upon return for vacations. I never removed my name from the California voters registry. I know I have to file a CA tax return for 2010 due to income generated there prior to departure, but are my UK income from remainder of the year subjected to CA tax? I have read there is no concept of foreign income exclusion for California, but would the safe harbor rule apply in my case? Can I claim non-residence for this period of 2010? UK is my new permanent domicile. I hold a British driver's license, maintain british bank accounts, registered to vote in UK, my family are here and my job here is permanent, not a temporary contract or transfer.
Going forward for 2011, would I need to file a CA tax return, and if so, again would my UK income be subjected to CA tax?
Going forward for 2011, would I need to file a CA tax return, and if so, again would my UK income be subjected to CA tax?