Actually CA's filing thresholds for MFJ under 65 with no dependents are $38,624 of total gross income OR $30,901 of CA adjusted gross income. Exceeding either threshold gives you a filing requirement in California. These numbers are for the 2022 tax year and of course may change from one year to the next.
Every state with an income tax has a filing threshold for non-residents. The threshold amounts, of course, vary from state to state. Pennsylvania's filing threshold, for example, is only $33 of PA gross taxable income.
A number of states have a reciprocal agreement with neighboring states. A reciprocal agreement means that if you live in one of the states and work in the other, you only have to file a tax return in your home state. Reciprocal agreements are much more common in states east of the Mississippi. California does not have any reciprocal agreements. Nor, of course, does Texas.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
