Leaving California: how the FTB decides if you still live there
Updated . Not tax or legal advice.
California does not use a day count to decide residency. The Franchise Tax Board (FTB) asks whether you are in California for other than a temporary or transitory purpose, weighs the strength of your ties to the state, and presumes you are a resident in any year you spend more than nine months there.
Who is a California resident
- Anyone in California for other than a temporary or transitory purpose.
- Anyone domiciled in California who is away only for a temporary or transitory purpose.
- More than nine months in California in a tax year creates a presumption of residency.
Source: FTB Publication 1031 (2025)
The ties the FTB looks at
The FTB says residency depends on the strength of your ties, not only their number, and no single factor decides it. FTB Pub. 1031
| Area | What the FTB compares |
|---|---|
| Time | Days in California versus days elsewhere |
| Family | Where your spouse or registered domestic partner and children live |
| Home and property | Where your principal residence is; where you own real property |
| Official records | Driver license, vehicle registration, voter registration |
| Money and services | Bank accounts, where your financial transactions start, medical providers, professional services |
| Work and community | Employment, business interests, professional licenses, memberships, social ties |
The California Office of Tax Appeals applies the same kind of list, and says the taxpayer bears the burden of showing the FTB's residency determination is wrong. Appeal of Padron
The year you move
File Form 540NR as a part-year resident. California taxes all your income while you are a resident and only California-source income, such as wages for work done in California or rent from California property, after you leave. FTB
Step-by-step checklists
Questions people ask
Does California have a 183-day rule?
No. California has no fixed day count. It presumes you are a resident if you spend more than nine months of the tax year in the state, and otherwise weighs your ties. FTB Pub. 1031
Can I keep my California house after I move to Texas or Nevada?
Yes, but where you own real property and where your principal residence is are both factors the FTB weighs. A California home you keep is a tie you will need to outweigh with others. FTB Pub. 1031
Is there a safe harbor for working outside California?
Only for a California domiciliary outside the state under an employment contract for at least 546 consecutive days, with limits: it does not apply if intangible income exceeds $200,000 in a year or the main purpose is to avoid tax. FTB Pub. 1031