I moved out of CA, to OR, in late Dec 2022. I also retired from my job at that time, I did not work for that employer in 2023 at all. However, I received my final paycheck in January of 2023 for the work I did in 2022. Because it had some retiree payouts it was over 15K. Do I need to file a nonresident return for ty 2023 for the money I received from that employer in January?
Edit: For future seekers - I found an example put out by the CA State Franchise Tax Board. I indeed have to file. They have an example of an earner retiring in Dec, not working past Dec, but getting a final check in January of the next year. The rules are that because the income was from work product done in CA, the earner is required to file a non-resident CA tax form. I was also required to report that income in OR, since I was a resident of OR. There is some kind of credit for paying out-of-states taxes already, so we'll see how that goes. It's so fun being taxed in two states (NOT).
