Facts and circumstances
Facts-and-circumstances residency tests examine the totality of your connections — home, family, business, ties — rather than applying a fixed day-count threshold. California is the most prominent example.
2 jurisdictions use this rule.
How Facts and circumstances works
Facts-and-circumstances residency tests don't have a single hard threshold. They weigh every connection you have to the jurisdiction — home, family, business, social ties, voter registration, doctor, dentist, vehicles — against your connections elsewhere. California's residency rule is the most prominent example: a 9-month presumption combined with a holistic facts-and-circumstances examination by the Franchise Tax Board. Facts-and-circumstances tests are harder to defend than day-count tests because the audit is qualitative — but contemporaneous day records still matter as evidence of where you actually were.
Notable examples
- California 9-month presumption + facts-and-circumstances test.
- Hard to defend without a clear day count plus documented severance of old-state ties.
- The FTB examines: home, family, business, voter registration, driver's license, ATM use, doctor visits.
Jurisdictions using Facts and circumstances
2 jurisdictions. Search, filter, and click through to per-jurisdiction details.
Showing 2 of 2 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Australia | AU | Facts & Circumstances | 183 days | Calendar year (Jan 1 – Dec 31) |
| California | US-CA | Facts & Circumstances | 274 days | Calendar year (Jan 1 – Dec 31) |
Track Facts and circumstances on your iPhone
Tax Days runs every Facts & Circumstances rule across 2 jurisdictions. Real-time status, smart projections, audit-ready PDFs.