I am originally from California and have been working in Hong Kong for 3 years. I have filed my US tax return every year. There were no tax in the federal return because of the foreign income exclusion. But I have been told that California does not allow the foreign income exclusion so my working income in Hong KOng has to be taxed by the State of California if I am considered a California resident. So I am wondering if I am still a California resident or not. I have been away for more than 3 years. I do not keep a home in California now. The home that I owned and lived at before I moved to Hong Kong had been rented out. Every time when I go back for visit, I just stay in my parents home. I have only gone back two times after I left and both time it was 2-3 weeks staying there to visit my parents only. I plan to continue to work in Hong Kong and I have no plan to move back to California in the near future. So can they still argue that I am a California resident?