It depends. You contradict yourself. First you say you are living in a foreign country 'which is permanent'. Then you say you came back to California in 2021 and are planning to do so again in June 2022. That does not sound like a 'permanent' relocation.
California defines a resident as someone who is:
- Present in California for other than a temporary or transitory purpose.
- Domiciled in California, but outside California for a temporary or transitory purpose.
California also says you can remain a CA resident if you work outside the state for as long as 546 days and do not spend more than 45 days in CA during that period.
For 2021 and 2022, it seems you are either a part-year or full-year resident of CA, depending whether your intent was to permanently move overseas.
A part-year resident would only be taxed on income earned while physically present in CA, though your royalty income may be considered California-source income. Under Legal Ruling No. 145, royalties are taxable during the nonresident period if the intangible producing the income has a taxable or business connection to the state.
A full-year resident is taxed on worldwide income, not matter where it was earned.
Publication 1031 Guidelines for Determining Resident Status has helpful examples for determining residency status on pages 4-6.
