From WA. A college student who received unemployment during 2020. I go to school, currently in, and receive unemployment in CA. What is my state of residence? WA or CA?

Your state of residence would be Washington State. If your principal reason for being in CA is to attend college, you are not a resident of CA.  Working while attending college and receiving unemployment from CA does not change your state of legal residency.

As a student attending college out-of-state, you are considered to remain a resident of (i.e. "live in") your home state unless you take action to establish residency in another state (does not have to be the state where you go to college).  

See "What makes you a resident of a state (or country)?" at the bottom. 

When you complete the Personal Interview: 

1. Select Washingtonas the state of residence on December 31, 2020; 

2. Answer "No" when asked if you "Lived in another state in 2020?" That question only applies if you changed your state of residence in 2016. 

3. Answer "Yes" when asked if you "Earned money in another state?" (you will still owe CA state tax on your CA earnings). 

What makes you a resident of a state (or country)?   

Generally, you're a resident of a state (or country) if you intend to either stay there permanently, or return there after a temporary absence. It's where home is – where you come back to after being away on vacation, business trip, overseas or out-of-state employment, or school. Many factors are considered, not the least of which are where you are registered to vote, own homestead property and are licensed to drive.