I am asking this for a friend. His wife and him lived in California for the past 10 years. However, he is retiring and moving to another country. She is not retiring for another 2 years and will still earn income in CA. Which tax form would he have to file if they plan to file a joint return? Is it 540 NR (Non-Resident/Part-Time Resident). Are they consider to be Part time resident even if only ONE of them is out of the country? They tried to look on the California website but it didn't help. Any advise would be appreciated.