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.

Business owners can owe California tax even when the company is organized elsewhere or the owner lives outside California. Learn how residency, nexus, market sourcing, Schedule K 1 income, apportionment, PTE tax, and other state tax credits interact.

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.