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June 1, 2019
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Military Child Dependent Residency and Non-Resident State Taxes

  • June 1, 2019
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My son is filling his first tax return this year and I will claim him as a dependent.  I am active duty military and was stationed in both Hawaii and California in 2015, but retain Texas residency.  He worked from August through the end of the year in CA.  How do I ensure his CA taxes are filed correctly, but retain his Texas residency?

Best answer by BarbL
A minor's domicile follows that of the parent or guardian who has lawful custody of the child.  Because you are only in California due to military orders, and he is here due to those orders, he is still considered a Texas resident.  He will file a California non-resident return to report the income earned while in the state.

If his income was $4,044 or less, he may not be required to file a state return unless tax was withheld from his pay. In that case, he can file for a refund of tax withheld.




1 reply

BarbL
BarbLAnswer
June 1, 2019
A minor's domicile follows that of the parent or guardian who has lawful custody of the child.  Because you are only in California due to military orders, and he is here due to those orders, he is still considered a Texas resident.  He will file a California non-resident return to report the income earned while in the state.

If his income was $4,044 or less, he may not be required to file a state return unless tax was withheld from his pay. In that case, he can file for a refund of tax withheld.




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June 1, 2019
What applicable regulation, law, or policy substantiates the above recommended answer?  IRS code?  USC?  State Code?  Please advise and thank you.