CA help request - Military situation

[FEDUKE404]

Client is on active duty in CA beginning in 2020. Person is legal resident of FL, home of record is same, and files no CA tax return. Filing status is HOH and dependent is a high school student.

Starting this summer, the student will begin a part-time job mainly to earn some spending money. Only other income for dependent is minimal Sch B stuff.

Question #1: Will the dependent student have to file any kind of 2022 CA tax return? If so, which one?

Question #2: It is my understanding that CA will soon be issuing some kind of (fuel?) tax relief to its residents. Will either the parent or the dependent be eligible for such?

If a CA tax return is required for the student, I can easily download the 2021 CA tax software so I can look around and be ready for 2022.

Thanks in advance for any comments.

FE

[Rapid Robert]

Away from my desk for a while, so responses from memory only. The CA form instructions and pubs have full details

1) military servicemember: I think any special rules regarding residence only extend as far as the spouse, not other family members. So I suspect teenager will need to file CA return if income is high enough (CA did not conform to TCJA standard deduction changes, so CA return may be required even if no federal). And of course, a return must be filed to get back any refund of excess withholding. As to resident vs non resident, you'll have to figure out where domicile is, and whether statutory exceptions apply. Practically, the FTB is not going to question a Form 540 (resident) with a CA mailing address.

2) No, a TY2020 CA resident return must have been filed by Oct 15, 2021 to be eligible.