Physical Presence: Physically reside in California for more than half of the taxable year (183 days or more). Some exceptions may apply in cases like military deployment or certain other specific situations.
Intent: Establish an intent to make California your primary residence with evidence including registering to vote, obtaining a California driver's license, registering your vehicle, filing state income taxes as a resident, and registering children in California schools.
Declaration in State Income Tax Return: Indicate your residence status as a California resident in your state income tax return filed after establishing physical presence and intent. If you become a California resident during the year, you should file tax returns as part-year and nonresident for applicable periods accordingly.
Legal Domicile: California requires individuals to meet a higher standard, namely establishing California as their legal domicile, in order to be considered bona fide residents for certain purposes such as in-state tuition for public colleges and universities. Proving domicile necessitates a more substantial demonstration of intent beyond the usual residency criteria.