Question

Graduate Student in Oregon - Moved to Arizona for Residency Program-Parents and Original Residence CA

Forum|Forum|1 year ago
March 2, 2025
1 reply
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My son graduated college in UT in May 2020 - went to Oregon for Dental School July 2020 to May 2024.

June 2024 moved to Arizona for a Dental Residency program that he gets paid for.

2023 (and every year prior to this) he filed CA tax returns because of investment interest & Capital Gains ( and earned income from high school jobs.) Did not work while in Oregon.

He is 26 years old

His apartment is in Arizona while he works and is in the residency program.

Can we continue to use the CA address on the Federal TR as he has problems with mail at the apartment?

Do I have to file a CA Non-resident return with zero allocated?

Is there anything specific I should note in the CA return?

Thank you - hoping to avoid a tax issue with him.

TurboTax Home & Biz Windows

M

MAK70

If you are just using the California address as the mailing address there is no issue. If he did not earn any income in California, he does not have to file a nonresident return. Please note that you must be careful that he established domicile in Arizona, especially if he is using a California mailing address. See Guidelines for Determining Resident Status (FTB Publication 1031).