What is the Nine-Month Presumption of Residence Rule?

a. If an individual is not in the state for more than a total of six months during a tax year, and has a domicile outside of California, then that individual is presumed to be a resident of the state where they are domiciled.

b. An individual can prove intent to establish a domicile with the intention to change their permanent home within nine months of the start of the tax year.

c. If an individual spends more than nine months of any taxable year in California, he or she is presumed to be a resident of the state.

d. The provision for an individual domiciled in California who is outside California