@DanaBan --
If your daughter has established her main, primary home (her domicile in tax terminology) in another country, and she has no California-source income, then she has no income tax obligation to the State of California.
You can find California's detailed rules on residency here:
https://www.ftb.ca.gov/forms/2023/2023-1031-publication.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
