Q: If I have a L1B (non immigrant) visa for 2 years -temporary worker would I be considered DOMICILED or RESIDENT in Calif

A: The determination of your residency or domicile status in California depends on several factors, not just your visa status. Having an L1B visa does not automatically make you a resident or domiciled in California for tax purposes. Here are some key points to consider:

1. Domicile: Domicile is the place where you have a permanent home and intend to return after temporary absences. Factors that contribute to determining domicile include the location of your family, real property ownership, voter registration, and bank accounts.

2. Residency: California considers you a resident for tax purposes if you are present in the state for a purpose other than temporary or transitory and you have not established a domicile outside the state.

3. Substantial Presence Test: If you spend more than 9 months (or 270 days) in California within a 12-month period and your visa allows you to establish residency, you may be considered a resident for tax purposes under the Substantial Presence Test.

4. Closer Connection Exception: Even if you meet the Substantial Presence Test, you may still be considered a nonresident if you maintain a "closer connection" to another state or country.

Ultimately, your residency status for California tax purposes is determined by a combination of factors, including your visa status, length of stay, intentions, and connections to the state. It is advisable to consult with a tax professional or an immigration attorney to evaluate your specific situation and determine your residency status.