@mdouthit Whomever you spoke to at the California FTB either did not know the tax code, misunderstood your question or flat out lied to you.
See - https://finance.zacks.com/california-pension-income-taxable-outside-california-8191.html
On Jan. 10, 1996, P.L. 104-95 took effect. This federal law prohibits any state from taxing pension income of non-residents, even if the pension was earned within the state. Before the passage of this law, California, New York and several other states maintained a source tax on pension earned within the state. For example, a California teacher who retired to Nevada would have to continue paying the source tax on her California pension. Thanks to this law, people who earn a pension in California then move out of the state no longer have to pay taxes on these funds to California.
Are California state income taxes being withheld on your Form 1099-R? They would be entered in box 14. If they are not being withheld then you do not have to file a California state income tax return.
