| Day line | No day test |
|---|---|
| Type of test | No day-count test |
| Home in the state required | – |
| Law | Cal. Rev. & Tax. Code §§ 17014, 17016 |
| Official source | www.ftb.ca.gov |
What it means
Without a day line, the state looks at where your real home is and the facts of your life: your home, family, work, property, licenses and where you spend time. A day log is still strong evidence.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Illinois: No day test
- Mississippi: No day test
- Montana: No day test
- South Carolina: No day test
Questions
How many days can I spend in California without becoming a resident?
California has no fixed day count. Residency turns on whether you are in the state for more than a temporary or transitory purpose. Spending more than nine months in the state creates a presumption of residency; spending less does not create a presumption that you are a nonresident. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in California count?
There's no day test, but days you spend there are still evidence of where you live.