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@Carl box 15 says CA. box 16 has same value as box 1, box 17 is blank.

 

She is full year resident of CA. 

 

per the return that I prepared for CA, she is not getting any refund and no taxes are due. so I don't want to 'pay' for filing CA tax return unless it is 'required'.  [and if filing is required I will do it manualy or  FTB calfile website. It's a stratight forward return only W2 and standard deductions]