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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