Part-year residents are taxed on all worldwide income while a resident and only on income from California sources while a nonresident.

California does not allow a foreign tax credit, or a foreign earned income exclusion, for income earned abroad, unless you fall under the “safe harbor” exclusion.

If you claimed the foreign earned income exclusion on your federal return, then the amount of this foreign earned income exclusion will be added back onto your California state income tax return.

I created this blog to help understand certain basic aspects of U.S. tax law. Of course, each situation is unique and nothing that is on this site will ever replace the expert advice of a tax professional.