If CA income tax was incorrectly withheld from your IRA distribution, then you can obtain a refund by filing a non-resident CA tax return on which you enter the distribution amount as a subtraction on line 4b, Column B of Schedule CA (540NR).
https://www.ftb.ca.gov/forms/2023/2023-540nr-ca.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
