Originally Posted by
Broncofan
I live in Nevada but I am based in California. Everyone I talk to says I only have to pay state taxes in Nevada which is none. But I read something recently that said you have to pay state taxes in any state that you spend either 50% of your time or make 50% of your money in as well. Most of my flights depart or arrive in a California City. Anyone have any Enlightenment on this situation? I don't want to be deer-in-the-headlights during an audit.
A few airline employees have in previous years received a letter from the California Franchise Tax Board claiming they owed tax. If you are a California resident (which you could be if you actually live in California, have an apartment there, etc) or if you do more than 50% of your flying within the state, you could owe tax. In your situation being CA based doesn’t mean your actual flight time is within California borders, which means you owe them NOTHING. Here is the link to their own website saying so, it’s on page 9 of the pdf. I put the relevant wording below:
https://www.ftb.ca.gov/forms/2017/17_1031.pdf
Airline Employees
The wages of nonresident flight personnel (e g pilot, copilot, flight attendant) are not taxable by California unless more than 50% of the individual’s scheduled flight time is in California If more than 50% of the scheduled flight time is in California, wages are apportioned to California based on the ratio of time spent in California to the total scheduled flight time. Flight personnel who are California residents are taxed on all wages received regardless of where the flight time is spent.