Hi John 45, good day!
You and spouse moved from CA to TX on 2/16/2021. So you are a part year CA resident and a part year TX resident. TX has no income tax.
The money earned during the 1.5 months in CA is reportable/taxable in CA part-year tax return. The time you spent in TX has no bearing on how CA taxes your income.
Until you move back from TX to CA (if it happens), during the time you spent in TX, you are a CA NONRESIDENT.
Nonresidents pay California income taxes on taxable California-source income. With respect to employees, the source of income from services compensated by W-2 wages is the location where the services are performed, not the location of employer.
Assume your wife works remotely, and does not set foot in CA during the time in TX, the income earned while in TX is not "California-source income"; therefore, not reportable in CA tax return.
FTB Pub 1031 2020 Guidelines for Determining Resident Status has all the details.
https://www.ftb.ca.gov/forms/2020/2020-1031-publication.pdf
If you move back to CA later this year, the earning during this period also is reportable in CA part year tax return.
Hope this helps.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
