How do I determine if I am a California resident, non-resident, or part-year resident for state income tax purposes?

Your California residency status for income tax depends on your domicile and your physical presence in the state for purposes other than temporary or transitory. The California Franchise Tax Board (FTB) looks at all facts and circumstances to determine your closest connections. Here is how to determine your residency status: Step 1: Determine Your Domicile Your domicile is your true, fixed, permanent home and principal establishment. It is the place where you intend to return after any absence. You can only have one domicile at a time. Identify where you consider your permanent home to be, regardless of where you lived during the tax year. Step 2: Review Your Physical Presence Count the number of days you were physically inside California during the tax year. California law presumes you are a resident if you spend more than nine months of the year in the state. However, you can be a resident even if you spend less than nine months here if your stay is for other than a temporary or transitory purpose. Step 3: Collect Documents Showing Your Connections The FTB evaluates where your closest connections lie. Gather documents that show the location of your most significant ties. These include your driver's license, vehicle and voter registrations, bank accounts, real property ownership, business locations, healthcare providers, and the location of your spouse and children. Step 4: Make a Final Determination Based on the evidence you collected, determine your status: - Resident: You are domiciled in California or are present for other than a temporary or transitory purpose. Residents are taxed on all income, worldwide. - Non-resident: You are not a resident. Non-residents are taxed only on income from California sources. - Part-Year Resident: You moved into or out of California during the tax year. You are taxed on all income while a resident and only on California-source income while a non-resident. Important details and nuances: Your intent is crucial. The purpose of your stay in California is more important than the length of your stay. For example, a six-month vacation is considered transitory, while a six-month work contract may establish residency. For detailed guidance, review FTB Publication 1031, "Guidelines for Determining Resident Status." Warnings and limitations: The FTB is very thorough in residency audits. No single factor determines your status; the FTB weighs all of your connections. Special rules apply to military servicemembers and students, which may allow them to maintain a domicile elsewhere despite being in California. This is general information and does not constitute legal advice. For complex situations, such as owning homes or businesses in multiple states, consult with a qualified California attorney or tax professional.