@tax_bak
If you and your wife change your domicile from CA to WA, then you become non-residents of CA. See page 8 of the web reference below for information about what a change of domicile entails. Once you become a non-resident of CA, you can only be taxed by CA on CA-source income. CA-source income is explained on pages 6-9 of the same reference.
https://www.ftb.ca.gov/forms/2020/2020-1031-publication.pdf
If you change your domicile during the tax year, you must file a part-year resident CA tax return for that year. In subsequent years, you would file a non-resident CA tax return to report your CA-source income.
Note that rental income from property located in CA is considered CA-source income.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
