Who are residents and nonresidents of California?
Who are residents and nonresidents of California?
A resident is any individual who is:
- In California for other than a temporary or transitory purpose; or
- Domiciled in California, but outside California for a temporary or transitory purpose.
A nonresident is any individual who is not a resident.
A part-year resident is any individual who is a California resident for part of the year and a nonresident for part of the year.
Complete information is available in State of California FTB Publication 1031.
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