It looks like TurboTaxJohn2's advice is applicable. You (and/or your wife) could be seen to have established residency. Whether you did or did not establish residency, the 1099-G does not represent 2015 "income" for California tax purposes. However, if you established residency, then potentially your joint total worldwide income may be subject to California income tax. It would be wise to review California FTB Publication 1031, "Guidelines for Determining Resident Status," at: <a rel="nofollow" target="_blank" href="
https://www.ftb.ca.gov/forms/2015/15_1031.pdf">https://www.ftb.ca.gov/forms/2015/15_1031.pdf</a>
In particular, review "Section H - Temporary or Transitory Purposes" on page 4.
