@Richphil777 --
Be aware that if you receive a 1099-NEC from your California client, the California Franchise Tax Board is likely to expect a California tax return from you.
Due to a 2019 California court decision (the "Bindley" decision), California now taxes non-resident independent contractors on income received from clients located in California, even if the independent contractor performed no work within California.
https://ota.ca.gov/wp-content/uploads/sites/54/2019/08/18032402_Bindley_Decision_OTA_053019.pdf
Also see: https://www.andersen.com/pressroom/california-decision-highlights-states-aggressive-stance-on-taxing...
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
