Florida S Corp doing Business in California

[cuadradog1]

I am the owner and sole employee of a Florida LLC that is taxed as an S Corporation. The LLC receives payments via a 1099 for work performed in California. Subsequently, the LLC pays me a salary, which is reported as W-2 income for me and an expense for the LLC. The LLC pays taxes in California after deducting expenses, including my W-2 income as one of those expenses. Do I need to report my W-2 income on my personal taxes as income earned in California (and pay California taxes) or as income earned in Florida (which has no state income tax)?

[PatriciaV]

Please clarify where you perform the work for which you are paid by the LLC. What is your state of residence?

[cuadradog1]

My state of residence is Florida
I perform telework from Florida 

[PatriciaV · Accepted solution]

Remote work is sourced in the state where you live, so you would not file a personal tax return for California.