CA Safe Harbor 45 days and contract length calculation

[Svoboda]

I work for the federal government and was assigned from 2021-2025 in an overseas assignment. I am now back in CA to visit family before going overseas for my next overseas assignment that will extend through 2028 at least. I have claimed Safe Harbor from 2022-2024 successfully. 

I am switching overseas assignments but my employer remains the same. Do I need to now restart the clock regarding the calculation for the 546 consecutive days contract length that would trigger my ability to qualify for Safe Harbor? Or does this entire period abroad working for the government qualify?

When calculating the 45 days in CA that I can be present for temporary visits, do I count any day in which I am in the state even if only

partial days? Or, do I calculate based on nights spent in CA?

[LenaH]

You would need to restart the clock for your Safe Harbor period of 2022-2024. Per the State of California, you cannot combine the days you were overseas from the two separate contracts, even if the employer remains the same (see Example 1, page 4). 

Although I cannot find a direct source addressing your second question, it appears that the 45 day count is generally interpreted to include any part of a day, not just overnight stays. The tax code does state that the 45-day period includes time spent in the State of California for personal or business purposes.