California tax residency rules
Threshold: 274 days · Facts & Circumstances · Calendar year (Jan 1 – Dec 31)
California uses a 9-month presumption (274 days) plus a facts-and-circumstances test rather than a clean day-count threshold. The Franchise Tax Board examines every connection — home, family, business, voter registration, doctors, country clubs — and weighs them against your connections elsewhere. With a top combined rate of 14.4%, the audit risk is high.
- 9 months in CA ≈ 274 days. Cross that and you're presumed to be a CA resident.
- Below 9 months, the FTB still applies the facts-and-circumstances test — no automatic non-residency.
- The 546-day safe harbor is available for departing residents on employment contracts (with strict conditions).
Rules tracked by Tax Days
CA Safe Harbor (9-Month)
- Type
- Facts & Circumstances
- Threshold
- 274 days
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections — home, family, business, social ties, time spent. No fixed day threshold.
CA uses facts & circumstances. The 9-month (274-day) safe harbor means you are presumed a non-resident if present less than 9 months.
Related guides
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