Moving out of California before exercising stock options does not necessarily end California tax. Learn how California sources option income to prior California services and how the rules differ for nonstatutory options, incentive stock options, ESPPs, capital gains, and alternative minimum tax.

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.

Moving out of California does not end California tax exposure on real estate you still own in the state. This guide explains California source gain, Form 593 withholding, former residences converted to rentals, installment sales, Section 1031 exchanges, and what nonresident sellers should review before escrow closes.