Californian income taxes for commuters

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Anyone on here commute to Cali from a non income tax state like Nevada or Texas? If so, do you get dinged for California income tax?

If fact I guess a commuter from any state might get hit.

In the late 80's I commuted to CLE and the city dinged us for a small percentage.
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Commuted for years to an LA base. You only get dinged for CA income tax for flights that are within the state of CA.
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I did for four years from a non-tax state, more than a decade ago.

The only withholdings I recall were some kind of local (SFO) tax, which I think covered unemployment benefits; wasn't much....maybe $40 a month.

W-2 always said CA reportable was $0.00; State tax instructions (Form 540) said the same.

Now, when I was furloughed ('03), I found out I could get a grant for a type-rating through some CA-state agency. Got the grant and the rating; a few months later, state sent a form letter: "Why didn't you file for CA Income?"

Resolved with a few letters; no tax.

I grew up in CA, and took longer than I should have to change state of residence when I got in the Air Force, so I've dealt with the Franchise Tax Board. For the last 30 years, they have looked for any way possible to shore up their failing financial position, even if it is illegal. AZ tried the same thing on me: ten years after I left AZ (from initial Air Force pilot training; and a CA resident at the time): "You never filed, so you owe $1,000 plus $10,000 in interest and penalties." Also went away with a letter or two.

My experience is that United's tracking of "where pay came from" (such as the annual per diem report) on your W-2 is pretty accurate, assuming you haven't changed State of Residence or Domicile/Base recently.
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You pay California SDI (state disability). But not income tax. CA sent me a letter once demanding income tax but easily sorted. Good news is you might actually benefit from the insurance if you ever miss more than two weeks of work
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"The SDI Withholding Rate for 2015 is 0.9 percent. The SDI taxable wage limit is $104,378 per employee for calendar year 2015. The maximum to withhold for each employee is $939.40."

http://www.edd.ca.gov/disability/sdi_contribution_rates.htm
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The SDI is also a way for the Franchise Tax Board to track who is working in the state. That's then compared to who paid CA income tax. If you didn't pay CA income tax but you did pay SDI they'll send a letter telling you to pay the tax. Send one back stating that you're a pilot and 98% (depending on fleet, could be 100%) is interstate or international and therefore you're not subject to state income tax. If they want to push it I suppose they might ask for proof but I've never seen it go beyond a letter with that statement.

Proof could be a picture of a United route map, a pile of logbook entries, or a picture of a 747.

When I was nabbed for it I was flying a Brasilia and unfortunately 52% of my flying was intrastate so I had to pay the tax (yes I could have lied and told them it was less than 50%). My home state refunded the income tax to me because double taxation is illegal.
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Quote: The SDI is also a way for the Franchise Tax Board to track who is working in the state. That's then compared to who paid CA income tax. If you didn't pay CA income tax but you did pay SDI they'll send a letter telling you to pay the tax. Send one back stating that you're a pilot and 98% (depending on fleet, could be 100%) is interstate or international and therefore you're not subject to state income tax. If they want to push it I suppose they might ask for proof but I've never seen it go beyond a letter with that statement.

Proof could be a picture of a United route map, a pile of logbook entries, or a picture of a 747.

When I was nabbed for it I was flying a Brasilia and unfortunately 52% of my flying was intrastate so I had to pay the tax (yes I could have lied and told them it was less than 50%). My home state refunded the income tax to me because double taxation is illegal.
I have been commuting to CA from AZ for 13 years and have never been asked for any taxes except CA SDI. Have collected on it 3 times and thing I am even or slightly ahead.
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You do not owe CA income tax. This is from CA own publication.

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 .

Here's a link to their publication: https://www.ftb.ca.gov/forms/2012/12_1031.pdf

Look at the top of page 8.

I have however had to prove to them that less than 50% of my flying was in CA. I've also had to quote their own publication to them to get them to back off from their assertion that I owed CA income tax. Hence the reason I have a link to their own publication.
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