Footing depth: the deeper of 12 inches or the frost line
Every exterior footing goes at least 12″ below undisturbed ground (IRC R403.1.4) AND below your local frost line (R403.1.4.1). Whichever is deeper governs, measured from finish grade to the bottom of the footing.
What this diagram shows
Two side-by-side cross-sections of a foundation wall on a footing, drawn to the same vertical scale. Left, a mild climate: the frost line is 6 inches down, so the 12-inch code minimum governs and the footing bottom sits 12 inches below finish grade. Right, a cold climate: the frost line is 42 inches down, so the footing must go below 42 inches. In both, depth is measured from finish grade to the bottom of the footing, and the footing bears on undisturbed soil.
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