A California resident is any individual who meets any of the following:
- Present in California for other than a temporary or transitory purpose.
- Domiciled* in California, but located outside California for a temporary or transitory purpose.
*Domicile is defined for tax purposes as the place where you voluntarily establish yourself and family, not merely for a special or limited purpose, but with a present intention of making it your true, fixed, permanent home and principal establishment. It is the place where, whenever you are absent, you intend to return.
