April 9, 2020 8:46 AM
For wages, it is where services are performed. The online help is unclear and may have people think that they need to file a nonresident return when working as an employee out-of-state from where the company is located. For California, tax on wages is only owed for nonresidents for services performed in the state. For contractors, tax on income is also owed for nonresidents for services provided to customers in the state (typically sales or support).