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Question

How does California determine your residency for tax purposes?

Answer

California uses a “facts-and-circumstances” test rather than a single day-count rule. The Franchise Tax Board examines your domicile, physical presence, and closest connections, including where you keep your home, family, doctor, and professional ties, to determine whether you’re a resident subject to California income tax.

Related FAQs

How do I document my California residency change?

Should I change my California residency before a liquidity event?

What’s the difference between California domicile and residency?
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Last Updated Oct. 29, 2026
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