Moving out of California does not necessarily end California income tax. Learn how California determines residency, domicile, part year status, and California source income, including wages, business income, investments, real estate, and income received after a move.

A 1031 exchange can defer gain from California real estate, but moving out of California does not necessarily eliminate California tax on that deferred gain. Learn how Form FTB 3840 works, how California tracks deferred gain through later exchanges, why California and federal basis can differ, and what proposed Regulation Section 17951-7 could change.