How is the spouse/RDP of a taxpayer covered under the safe harbor rule?

Safe harbor rules do not apply to spouses or registered domestic partners

Safe harbor rules apply to spouses or registered domestic partners regardless of where they spend their time

Safe harbor rules apply to spouses or registered domestic partners provided they accompany the taxpayer outside of California for 546 consecutive days

Safe harbor rules do not apply to spouses or registered domestic partners unless the couple uses filing status married filing separately.

What are the requirements to file a California tax return as a resident?

Present in California for other than transitory purposes

Present in California for other than temporary purposes

Domiciled in California

All of the above