TomD8
Level 15

State tax filing

@DeniseTwo --

 

CA taxes the wage and salary (W-2) income of non-residents only if that income is California-sourced.  Wage and salary income is "sourced" where the work is actually performed.  Therefore the wage and salary income of a CA non-resident working remotely from a location outside CA is not taxable by CA.  See Wages and Salaries on page 6 of this CA tax publication:

https://www.ftb.ca.gov/forms/2021/2021-1031-publication.pdf

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.