Who it applies to
People documenting California visits alongside their purpose of stay and connections.
California — nine-month presumption
California presumes residence after more than nine months, but residence generally depends on temporary/transitory purpose and the full facts. A fixed-day proxy is not an exact conversion of nine calendar months.
Check your own dates: California — nine-month presumption calculator →
Summary
- Day rule / reminder
- Nine-month presumption · day reminder is approximate
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- California Franchise Tax Board Publication 1031 ↗
California presumes residence after more than nine months, but residence generally depends on temporary/transitory purpose and the full facts. A fixed-day proxy is not an exact conversion of nine calendar months.
The rule
More than nine months in California creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Counting the days
Counts recorded dates in California during the calendar year, including part days. US days recorded without a state are not counted.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States, California
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, California
- to · United States, California
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, California
- to · United States, California
Recorded result: 16 days
Exceptions & edge cases
More than nine months in California creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
California presumes residence after more than nine months, but residence generally depends on temporary/transitory purpose and the full facts. A fixed-day proxy is not an exact conversion of nine calendar months.
Which counting window does this tool use?
Calendar year. Counts recorded dates in California during the calendar year, including part days. US days recorded without a state are not counted.
What else should I check before relying on the total?
More than nine months in California creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Where can I read the official requirements?
Read California Franchise Tax Board Publication 1031 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for California →Tax residency
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183 weighted days over 3 years · at least 31 this year
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US foreign income — physical presence
330 full days in foreign countries over 12 months
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US territories — 90 US days presence test
No more than 90 days in the US per tax year
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US closer connection — under 183 days
Fewer than 183 days in the US this year · Form 8840
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New York — statutory residence
Home there + more than 183 days
New YorkRead the rule
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New York — 30-day exception
Domiciliaries: 30 days or fewer, no NY home
New YorkRead the rule