@ali21471 --
If you are a resident of CA, all your income is taxable by CA, regardless of its source.
If you're a non-resident of CA who performs services as an independent contractor for clients located in CA, then the income from those services is taxable by CA.
An independent contractor should receive a 1099-NEC from any client from whom he has received payments totaling $600 or more during the tax year.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
