What is the Nine-Month Presumption of Residence Rule? An individual can prove intent to establish a domicile with merely the intention to change their permanent home. If an individual is not in the state for more than a total of nine months during a tax year, and has a domicile outside of California, then that individual is presumed to be a resident of the state. If an individual spends more than nine months of any taxable year in California, they are presumed to be a resident of the state. The provision for an individual domiciled in California who is outside California under an employment-related contract for at least 546 consecutive days