This client lived in a foreign country until May 08', and came to California and has been in California since then. His status is a working visa, not a citizen or a greencard holder. Can I claim him as a CA part-year resident for tax year 08?
Yes. It sounds like you have to since he lived in CA for part of the year.
Anyone who earns money in CA and had a gross income of at least $14845 or an adjusted gross of at least $11876 during 2008 must file a CA tax return even if there is not tax due.
These minimums change each year. You may benefit by downloading the 540NR instructions
from the Franchise Tax Board website: ftb.ca.gov. He is entitled to a moving expense for his
cost to move into CA.
