NR or PY CA Return

[Terry D EA]

Client's spouse works in health care. She works temporarily in California. She does share an apartment with another nurse and pays rent while she is in California. Her residence has been and still is in NC. She does come home to be with her husband frequently. I am waiting for her to tell me the number of days she spends in CA as well as if this is will continue to be a temporary assignment or permanent one. She does not qualify for any of the 2106 expenses due to the TCJA. but I don't know how important it maybe to establish a tax home. I just need to know why type of CA return to file. Her employer withholds CA income taxes so my first instinct is to file a CA non-resident return to be able to take the credit for taxes paid to another on the NC return. She does file jointly with her spouse who is the main taxpayer. Any help or guidance here is appreciated.

[Max W]

Yes, definitely a CA NR return.  Also, enter the former 2106 deductions as CA does not conform to TCJA and you might have more than the CA standard deduction.