An individual domiciled in California who leaves the state retains California as a domicile as long as the individual has the definite intention of returning to California, regardless of the length of time or the reasons why the individual is absent from the state.

Cal. Code Regs. tit. 18, ยง 17014(c). There is an exception from resident taxation for domiciliary residents who are absent from California for at least 546 consecutive days on employment-related contracts. California Tax Publication 1031 (2010).

Foreign Earned Income Exclusion = No

Foreign Tax Credits = No

Treaty = No

Due Date = April 15

Accepts Federal Extensions = Yes