TomD8
Level 15

State tax filing

Strictly speaking, work you perform from a location in California is California-source income, and the income from that work is subject to California income tax.

 

California law is that wage and salary income is "sourced" where the services are performed.  See Wages and Salaries on page 6 of this California tax publication:

https://www.ftb.ca.gov/forms/2022/2022-1031-publication.pdf

 

You would have to file a non-resident CA return if your income exceeded CA's filing requirements for non-residents.  Scroll down to Filing Requirements in this CA tax publication to see the (2022) threshold amounts:

https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html#Do-I-need-to-fi...

 

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.