California Franchise Tax Board will take his business office as his presence in the state particularly since he claims to be self-employed through that office. He should be subject to California income tax.
A California lawyer with a principal office in California but doing a long trial out-of-state does not get to file partial-year residence and exclude income earned outside the state through that law office from his/her taxable income. Spend 3 months in trial in Tyler, TX and bill $200,000 for that Texas work and California will still tax every nickle of it as California income.
We'll find out. Later next week I plan to submit this information on Eades and the documents to the the Franchise Tax Board and they will figure it out for him.
I do know that a US Corporation, doing business in the United States hires counsel to engage in legal services in the United States, the corporation is required to 1096/1099 the law firm. I cannot tell you about individual states. I would have to look that up.
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