Yes. You will probably need to file a nonresident California income tax return if you received Form 1099-NEC.
California treats employees and self-employed differently.
Nonresidents aren’t taxed by California unless they work in the state. Self-employed persons pay tax on income from a California business, trade, or profession.
California provides this example:
You are an independent contractor/sole proprietor who relocates to another state. In addition to obtaining customers in your new state, you still perform services for California customers who receive the benefit of your services in California. Will you need to file a California return?
Answer: Yes.
California source income for independent contractors/sole proprietors is determined by looking to where the benefit of the service is received by the customer. The location where the independent contractor/sole proprietor performs the work is not a factor. Visit Market-based sourcing for independent contractors for more information.
Part-year resident and nonresident
@UserSteve
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