No. Under the MSRRA, the income of a nonmilitary spouse of a military servicemember for services performed in California is not considered to be from sources within this state if the spouse is not a California resident because the spouse is in California solely to be with the servicemember serving in compliance with military orders and both have the same out-of-state domicile.
California source income not covered by the exemption includes income from:
• Real or tangible personal property located in California.
• A trade or business located in California except to the extent it receives income for services performed by the MSRRA-qualifying servicemember’s spouse.
See page 15 of Publication 1032 Tax Information for Military Personnel
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