From cirilap@cedar.grad.washington.edu Tue Feb 18 11:43:15 1997
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From: Cirila Potter <cirilap@cedar.grad.washington.edu>
To: "'residency@u.washington.edu'" <residency@u.washington.edu>
Subject: RE: CA earnings
Date: Tue, 18 Feb 1997 11:43:08 -0800
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Several years ago, when I worked for the IRS, the Attorney General's
office
ruled that  Airline pilots were residents of the state in which their
airline company was based, even though their home was in another state.
This was because pilots were deducting for layovers in the the airline
home base state.
It was also interpreted that the pilots salary and taxes paid were from
and to the home base state.  Lest I have confused everyone (eg United
Air home base is Atlanta, a pilot lives in Seattle, he owns a home,
votes in Seattle and all the necessary things need to make him a
resident, however because his company's base is in Atlanta, technically
his home state was also Atlanta, GA.   
However, I would stretch the the requirements a little and let him sign
up as a resident.
>----------
>From: 	Elaine Voss[SMTP:vosse@wsu.edu]
>Sent: 	Tuesday, February 18, 1997 11:16 AM
>To: 	Discussion of Residency Issues State Wide
>Subject: 	CA earnings
>
>I did not get a response from a message I sent last week. I feel
>uncomfortable about this situation but can't find anything in the WAC to
>help.  Am I missing something obvious?  I would appreciate any comments.  
>
>The student is employed as a translator for a company in California.  The
>company mails him the material, which he translates here and returns by
>mail.  He pays CA income tax on his earnings which make up the major portion
>of his income.  
>
>He can show continuous presence, has WA ID, and voter registration, no
>vehicle. His parents live in Iran so do not pay U.S. income taxes.  Does the
>fact that he pays CA tax preclude his claim of residency? 
>Elaine Voss
>Office of Student Affairs
>360 Lighty Student Services Building
>Pullman, WA  99164-1066
>509-335-1464
>509-335-1208 FAX
>email vosse@wsu.edu
>
>
.