Per California law, a resident is any individual who is:
• In California for other than a temporary or transitory purpose; or
• Domiciled in California, but who is outside California for a temporary or transitory purpose.
If your domicile (your main, primary home) is in Texas, then for tax purposes you are a resident of Texas. Your tax residency is determined by state laws, not by your employer. So be sure to file your tax returns based on actual facts and circumstances.
If you're a non-resident of CA and a W-2 employee whose work is carried on entirely remotely from a location outside CA, then that income is not taxable by CA. If an employer in that circumstance mistakenly withholds CA income tax, you will be able to obtain a refund.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
