California: more than 9 months (presumed resident)
Up to 273 days (about 9 months) in California each calendar year
About This Rule
Counts your days in California each calendar year, the tax year for most people. California presumes you are a resident if you spend in the aggregate more than nine months of the tax year in the state; the law doesn't convert months to days, and nine months is about 273.75 days (9/12 of 365), so this warns on day 274. You can overcome the presumption by showing you are in California for a temporary or transitory purpose, and fewer days is no presumption that you are a nonresident. This tracks the day count only and doesn't decide your residency.
Sources
Reviewed September 30, 2026
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