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Book a Call: Residency & Multi-State Tax | San Diego | Brotman Law

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Book a Call: Residency & Multi-State Tax | San Diego | Brotman Law











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Residency Tax Dispute? Every Detail Matters.

California’s residency audit process is exhaustive and intrusive. Schedule a consultation to discuss your residency dispute or multi-state tax planning.

California Residency Audits Are the Most Invasive Tax Examinations in the Country

When the FTB conducts a residency audit, they examine every aspect of your life — cell phone records, credit card statements, social media, airline frequent flyer data, even veterinary records. The audit typically covers 3-4 years and can result in California taxing 100% of your worldwide income for each year they determine you were a resident.

Whether you’re planning a move out of California, defending against a residency audit, or managing multi-state tax obligations for your business, the details matter enormously — and the FTB knows it.

  • Defend against FTB residency audits with comprehensive evidence strategies
  • Plan state exits to withstand future FTB scrutiny and safe harbor challenges
  • Manage multi-state income sourcing for businesses and remote workers
  • Structure domicile changes with proper documentation and timing

Most clients get an appointment within 24 hours.

All inquiries are strictly confidential and protected by attorney-client privilege.

What to Expect

After You Book Your Call

1

You’ll speak with someone who understands tax law

Not a receptionist or a call center. You’ll be speaking with a trained member of our intake team who can meaningfully assess your situation.

2

We’ll evaluate your options — honestly

We’ll discuss your situation, explain what’s at stake, and outline the realistic paths forward. If we’re not the right fit, we’ll tell you that.

3

There is no obligation to engage our firm

The consultation is free and completely confidential. No engagement fees until we’ve discussed your situation and mutually agreed on a path forward.

How It Works

Three Simple Steps

1

Book

Choose a time that works for you.

2

Talk

15 minutes with our team. No obligation.

3

Plan

We’ll map out your options and next steps.

Confidential • No Obligation • Same-Day Available

Common Questions

Residency Tax FAQs

How does California define a resident?

California uses two tests: domicile (your true, fixed, permanent home) and the statutory residency test (present in California for other than a temporary or transitory purpose). The FTB applies these tests aggressively and examines dozens of factors including property ownership, family location, professional ties, and social connections.

I moved out of California. Can they still tax me?

Yes. The FTB routinely audits taxpayers who claim to have left California. They look at the date and completeness of the move, continuing California connections, and patterns of return visits. A poorly planned exit can result in California claiming residency for years after you thought you left.

What’s the 45-day safe harbor?

If you’re domiciled outside California and spend fewer than 45 days in the state during a tax year, you’re presumed to be a nonresident. However, the FTB can and does challenge safe harbor claims by scrutinizing travel records. Exceeding 45 days even once can trigger years of residency assertions.

How much is at stake in a residency audit?

California’s top income tax rate is 13.3%. For a high-income individual, a single year of residency determination can mean hundreds of thousands in additional tax — plus the 20% accuracy penalty and interest. Multi-year audits can easily result in seven-figure assessments.

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Get Started Today

Book Your Free 15-Minute Call

Schedule a brief call with our team to discuss your residency or multi-state tax situation. We’ll assess the details and help you develop a defensible strategy.

  • Completely confidential — protected by attorney-client privilege
  • Every situation is different — you’ll receive a custom assessment tailored to yours
  • Same-day and next-day appointments available





If you have read this far, you have a notice and you are trying to understand it before doing anything that makes it worse. That instinct is correct.

The next right move is a 15-minute call. We will identify the audit type, confirm your deadline, and tell you honestly whether you need representation. There is no cost and no obligation.

Get a Candid Assessment — Free

Or call us directly at (619) 378-3138

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