State Residency Rules → California

California Tax Residency Rules: The 274-Day Test

The rule in one paragraph

No fixed 183-day rule: residency = being here for other than a temporary or transitory purpose. Nine months creates a presumption of residency. The FTB audits aggressively.

The details

California weighs your closest connections — home, spouse, doctors, vehicles, business ties. A safe harbor exists for people out of state 546+ consecutive days on an employment contract (with limits). Six months or less as a true visitor generally stays temporary; the app's threshold reflects the nine-month presumption (274 days) — treat 183 days as an early warning, not a safe line.

What counts as a day in California?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against California’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home