California: 45 days back (546-day work contract)
Up to 45 days back in California each calendar year of the contract
About This Rule
Counts your days in California each calendar year, the tax year for most people, against 45. If California is your domicile and you are away for an uninterrupted period of at least 546 consecutive days under an employment-related contract, you (and a spouse who goes with you) are treated as outside the state for other than a temporary or transitory purpose, and returns to California totaling not more than 45 days in a tax year are disregarded. Only returns during the absence count, so in the years you leave and come back this count also includes the days before you left or after you returned. It doesn't apply if you have more than $200,000 of income from intangibles in a year the contract is in effect (each spouse counted separately) or if the absence is mainly to avoid tax; this tracks the day count only and doesn't decide your residency.
Also Requires
- An employment-related contract keeping you outside California for at least 546 consecutive days
- Income from stocks, bonds, notes or other intangibles of $200,000 or less in each year of the contract, for each spouse separately
- An absence whose main purpose is not avoiding tax
Sources
Reviewed September 30, 2026
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