edit: I should have stated, assuming you are not physically working in that state.
> But a handful of states take a different, more aggressive approach. They use special rules to tax remote workers based on the location of their employer’s office — even if the employee doesn’t physically work at that location, according to the Tax Foundation.
> Six states took this approach before Covid-19 upended office work: Arkansas, Connecticut, Delaware, Nebraska, New York and Pennsylvania. But now, that policy is facing fresh scrutiny since many people weren’t telecommuting by choice during the pandemic but were forced to work from home because their offices had closed.
> The State of New York has so far said that it will continue the policy despite the pandemic. If you don’t live in New York, but your “primary office” is there, “your days telecommuting during the pandemic are considered worked in the state” unless your employer has a formal office at your remote work location, the state revenue department says on its website.
https://www.nytimes.com/2021/03/12/your-money/taxes/2020-tax...
> It means that if you usually worked in New York but are working remotely from your home in New Jersey during the pandemic, you’ll still owe New York state income taxes, said Alan Sobel, president of the New Jersey Society of Certified Public Accountants.
But, yes, in general people pay even less attention to this than they do to paying use taxes and my accountant has never asked me anything about this kind of thing in the big questionnaire he sends me every year.
https://moskowitzllp.com/what-is-california-source-income
Wages and salaries. Wages and salaries for services performed in California, regardless of the location of the employer or the employee (or where the payment was issued), are taxable to nonresidents.
Of course, people widely don't follow these rules and many states have minimum cut-offs of various sorts but a lot of states are starting to crack down.
“Wages and Salaries
Wages and salaries have a source where the services are performed. Neither the location of the employer, where the payment is issued, nor your location when you receive payment affect the source of this income. Part-year residents include on Schedule CA (540NR), column E or Short Form 540NR, line 32 all wages and salaries earned while a resident, regardless of where the services were performed. Nonresidents include the income for services performed in California.”
Without more clarification that would seem to suggest remote work would not be taxable since the services are not performed in CA.
So residence in the literal word sense is moot. If you travel there enough, regardless of where your official house is located....for tax purposes , NY bureaucrats will consider you a resident of NYS.
Historically, most people and most states didn't really pay attention to routine business travel but that's starting to change.
States generally either tax the global income of their residents (e.g. California), or they tax income earned within the state (e.g. Connecticut). If you are a resident of the former but earn your income in the latter, then you would be on the hook for double tax unless there is a specific exception.
No, it doesn't.
> so you can be a full-time resident of multiple states despite only having a single domicile and mailing address.
You cannot (well, not for California, though perhaps for some combination of other states), though you could be a tax resident of multiple states in the same tax year by having a series of domiciles during the year that each were not intended to be transitory when established.
(If you move directly from California to a foreign country, but retain citizenship and return to California for more than 45 days in a future tax year, you can also be a California tax resident with a domicile in a foreign country, but because it is keyed on being a California resident immediately before departing (and not just for any part of the tax year), that wouldn't be a backdoor way for multi-US-state tax residency unless the other state had a broader rule.
> States generally either tax the global income of their residents (e.g. California), or they tax income earned within the state (e.g. Connecticut).
California taxes global income of residents and income earned in the state by nonresidents; this is, AFAIK, the majority rule for states that have income taxes.