The California Franchise Tax Board (FTB) uses a weighted "Closest Connection" test. This means they don’t just count days; they look at where your "central of social and business life" is.
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ResidencyLast updated: 2025-01-15
California Residency & Domicile: The 2025 Audit Manual
A deep dive into the FTB manual’s "Closest Connection" test and how it affects high-earners.
Frequently Asked Questions
What is the test?
It compares CA vs New State ties.