No. You do not have to pay California income tax on your self-employment income if you did not work or conduct business in California.
The company sent you a 1099-NEC because your income is taxable on your federal return.
California 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 (your business was in MA)
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