According to ftb.ca.gov, as a nonresident, you pay tax on your taxable income from California sources.
Sourced income includes, but is not limited to:
- Services performed in California
- Rent from real property located in California
- The sale or transfer of real California property
- Income from a California business, trade or profession
So in the first, example the wife would needed to report her California sourced income as a non-resident. In your example, the same condition would apply.
@CoffeeBreak
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