If you're a W-2 employee and you will never physically work within California, then you will have no income tax obligation to California and therefore no need to make California estimated tax payments.
But if you're an independent contractor (with no taxes being withheld from your pay), and you have clients located in CA, then yes, you should make quarterly estimated tax payments to CA. An independent contractor receives a 1099-NEC at year's end, not a W-2. CA taxes independent contractor income earned from services provided to CA-based clients.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
