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.
If 51% of your actual flying is done within CA airspace legally you are required to pay CA income tax. Defining that is however another issue. Years ago when UAL started the shuttle by United some pilots were forced to pay CA tax who lived in WA and NV. It was however easy for the state to show by the shuttle schedules that the 51% test was met. It’s not about where you depart or arrive it’s based on the percentage of time in CA airspace.