You are mistaking what the purpose of column B is.
- Column B (Part II, Section A, Line 1 through Line 7, and Section B, Line 1 through Line 7 and Line 9a) – Subtract income that is not taxable to a California resident such as California lottery winnings and social security benefits. Do not use column B to deduct income that was earned while a nonresident of California or from sources outside of California. There must be a difference in state and federal tax law. Generally, if a full-year California resident cannot subtract income in column B, a nonresident or part-year resident may not subtract income in column B.
Here is the California laws dealing with non-residents.
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