A taxpayer who is domiciled in Virginia is forced to relocate to California under military orders. Their spouse joins them in the move. Are they considered residents of California and do they have California source income? They are not considered residents of California and neither have California source income. They are considered nonresidents of California, but the wife is considered to have California source income for income earned in the state during and after the move. They are both considered California residents because they live and work inside California and both have California source income. They are both considered California residents because they live and work inside California, but the service member is not considered to have California source income.