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State of California Franchise Tax Board

I am currently, or was, in the military. Do I have to file a California return?


If you were a member of the military during the taxable year and your domicile is California, we consider you a resident of California. While stationed in California on permanent military orders, you are subject to tax on all income regardless of its source. While stationed outside of California on Permanent Change of Station (PCS) Orders, you are not subject to tax on your military wages.

If you are or were a member of the military and your domicile is not California, we may require you to file a California return if you have California source income such as:

  • Wages for services performed in California other than military pay.
  • Income received from real or tangible personal or business property located in California.
  • Income received by your non-military spouse while your spouse resided in California, or income that your spouse received from California sources.

For additional information see FTB Publications 1031 and 1032.

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