Sitting rsv in CA base - income tax?
 

This is not a political post – please don’t make it that.

Has anyone run into a situation where they are not a California resident, AND sitting reserve & not getting called- how does California approach that in terms of income tax?

I know that even as a non-resident, any income made in the state of California, is subject to California tax. If you’re based there but fly out of state, then they don’t touch you. What about if you’re there for two weeks each month sitting in a crash pad?

Send an inquiry to the franchise tax board. Doubtful many here are qualified to give tax advice

Couldn’t get to a live person…

You live outside CA, but are based in CA. And if you were a line holder, and flew trips that only start and end in CA, you still would not pay any taxes in CA. Is that what you are saying?
Does your company disclose your base/schedule to the CA revenue service?
So, what happens if you get a trip that stays inside CA? If that would get taxed, I would assume the same applies to sitting reserve....

Just curious, and whatever you do , don't take my tax advice.

The rule is pretty simple for transportation workers. If it can be determined that you do 51% of your work in a specific state you pay state income taxes to that state. If not you pay in the state where you reside. CA once audited the UAL shuttle pilots and determined 51% of their flying was in CA and they had to pay taxes in CA. GA went after Delta sim instructors teaching in the sim in GA. My position would be you are paid a daily rate as a reserve pilot. If you are actually in CA sitting reserve for 2 weeks that’s 50%. If you fly even one trip you would be well under 50%.

great info, thank you! That answers my question.

At NK we are paid per reserve day. So that would be 100% if you don't fly. I know your position, what is the position of the CA RS?

how would they know you’re in a crash pad? I presume the majority of your flying crosses state lines?

Data point of one. I’ve been based in NY and CA (as a resident of multiple other states that are neither NY nor CA), spent plenty of time on reserve and as a lineholder, and have always paid income taxes to my home state.

There is a caveat. If you are married to a CA resident and living in a community property state the California Franchise Tax board WILL COME AFTER YOU for half the combined incomes no matter where you actually live.

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