Moving from California to American Samoa: Residency, Taxes, and What to Prove

In California

California is both a major origin state, since many nurses domiciled here take travel contracts elsewhere, and the single highest-paying destination state for travel assignments. A nurse's tax home must be a genuine, regularly-returned-to residence with duplicated living expenses; nurses who claim a tax home in Texas or Florida but never actually go back risk having the FTB or IRS reclassify housing stipends as taxable wages if the facts show California, not the claimed state, is really home. A nurse domiciled outside California who works a temporary California assignment as a W-2 traveler does not become a California resident from that assignment alone, but the wages earned during the California contract are still California-source and must be reported on a nonresident Form 540NR.

In American Samoa

American Samoa has essentially no travel-nurse assignment market comparable to the 50 states or even Guam; the territory's single hospital system (LBJ Tropical Medical Center) is not a typical travel-nursing agency placement, so this persona is largely not applicable here. The underlying federal tax-home principles would apply identically if it ever were.

In California

California is the most aggressive jock-tax state. FTB counts not just game days but practices, walkthroughs, and even voluntary workouts held at a California team facility during game week, which can turn one road game into three or four California duty days. With the Lakers, Clippers, Warriors, Kings, 49ers, Rams, Chargers, Dodgers, Giants, Padres, and Athletics all based here, nonresident athletes playing any California team face California nonresident tax on their duty-day-apportioned income, while California-domiciled athletes owe California tax on their full worldwide income.

In American Samoa

No major U.S. professional sports franchise is based in American Samoa, and there is no jock-tax apportionment regime. American Samoa is, however, well known as an outsized per-capita source of NFL and college football talent; players who grew up there and later earn NFL income are taxed on that income under the ordinary duty-day rules of whatever states and teams they play for, not under any American Samoa-specific regime.

In California

The nine-month presumption under §17016 only creates a rebuttable presumption of residency past that point; it does not create a safe harbor below it. Spending fewer than nine months in California does not guarantee nonresidency; FTB still applies the closest-connections test. This is the classic dual-home audit target described across Bogleheads and r/tax threads: a retiree who keeps the California house, splits time with a Nevada or Arizona property, but leaves a spouse, kids, doctors, or the majority of actual annual days in California.

In American Samoa

Long-term visitors face the same closer-connection analysis as anywhere else, complicated by the land-tenure system: without the ability to buy communal land outright, a snowbird-style arrangement in American Samoa typically means a long-term lease rather than home ownership, which changes the kind of documentary evidence (lease agreements, utility bills in the resident's name) that would need to substitute for a deed or homestead filing in a residency dispute.

In California

California has no convenience-of-employer rule like New York's. A nonresident who physically performs all their work outside California for a California-headquartered employer is not California-taxed on those wages solely because the employer is based here. The trigger is the employee's own residency and physical work location, not the employer's address. A California resident, however, owes California tax on remote wages regardless of where the employer sits.

In American Samoa

American Samoa has no convenience-of-the-employer rule, and because it runs a separate tax code rather than a mirror code, a mainland employer's payroll system is even less likely to be set up to handle American Samoa withholding correctly than for Guam or the USVI. A remote worker relocating to American Samoa should expect to actively manage employer withholding and filing status rather than assume standard mainland payroll processes will translate correctly.

In California

California follows the federal Servicemembers Civil Relief Act and the Military Spouses Residency Relief Act. Active-duty military domiciled outside California but stationed here under orders are not California residents and their military pay isn't California-taxed. Under MSRRA and the Veterans Benefits and Transition Act, a nonmilitary spouse can elect the servicemember's domicile for state tax purposes instead of being pulled into California residency by physical presence alone.

In American Samoa

American Samoa follows the federal Servicemembers Civil Relief Act (SCRA) and Military Spouses Residency Relief Act (MSRRA), and Publication 570 specifically addresses active-duty members whose state of legal residence is American Samoa: their military pay is American Samoa-source income and follows the U.S. Government employee wage rules described above regardless of duty station, meaning it is taxable on the U.S. return even though they are American Samoa residents.

In California

Federal law (49 U.S.C. §40116) limits taxation of air carrier employees to their state of residence and any state where they earn more than 50% of their pay, overriding ordinary duty-day sourcing. California hosts major crew bases at LAX and SFO, so this carve-out matters heavily for California-based flight crew who fly national or international routes.

In American Samoa

Pago Pago International Airport has limited scheduled service compared to Guam or the mainland, and American Samoa is not a significant airline crew base; the federal carve-out at 49 U.S.C. section 40116 for air carrier employees would apply the same way it does elsewhere if it became relevant, but this is a marginal persona for American Samoa specifically.