The leaving-California checklist
These are the evidence categories the FTB weighs, in the order it will look for them. Download the same list as a one-page PDF — no email needed.
Download the free checklist (PDF) ↓
Your new country
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
California
- Sale, lease or letting of your California homeExplain what happened to it and whether it remains available to you. Tell the county assessor you no longer qualify for the homeowners' exemption — by December 10 to avoid a penalty.
- Driver's license, vehicles and voter registrationGet your new state's license, register your vehicles there and cancel your California voter registration with your county elections office. Each is a Bragg factor the FTB checks.
- Doctors, dentists, accountants, attorneys and membershipsMove your professional relationships and club, religious and professional memberships; the state where you obtain services is on the list.
- Employer, payroll and equity recordsHave your employer change your work location and state withholding, and keep a workday log from grant to exercise or vest for every option and RSU.
- Bank, brokerage and FTB addressUpdate every account to your new address and file FTB 3533 (or update MyFTB). If you keep a California rental, expect 7% withholding on rent above $1,500 unless you obtain a waiver.
Keeping a California bank account does not by itself make you a resident — it is one of nineteen factors weighed together. See the FTB's list ↗
You prepare here.
You file with the FTB.
There is nothing to 'submit' on departure — no form, no notice, no clearance. But there are four things the FTB expects you to do, and they have deadlines. This app does not connect to MyFTB.
1. Update your address with the FTB
File form FTB 3533, Change of Address for Individuals, update it in MyFTB, or call 800-852-5711 (916-845-6500 from outside the US). Foreign addresses are accepted.
2. File your part-year Form 540NR
Report all income to the date you left and California-source income after it. Complete Schedule CA (540NR) Part I — domicile, the date you became a nonresident, your new state, days in California and property dates. Due April 15; automatic extension to file until October 15, but pay by April 15.
3. Keep filing 540NR while California-source income continues
Option exercises, RSU vests, deferred compensation, rent and the sale of California property stay reportable. Claim withholding credits from Forms 593 and 592-B on the return.
4. Keep the file
The FTB can propose an assessment for four years after you file — and at any time if no return was filed. Keep calendars, travel records, statements and every notification you sent.
FTB: personal income tax due dates ↗
The checklist PDF is free. For $27 we compile your answers and documents into a structured report; for $497 a member of our team reviews it and writes an opinion memo.
Get my departure report — $27 → Free checklist ↓