Referring to a person who is not an ex-pat of any state in the USA, only lived/worked in CA for 15 years. Recorded domicile is overseas (=FC) native of Southern Africa, then as you state above NO state can tax an IRA distribution received by a full year resident of another state". On this basis why would the IRA not then show as a subtraction in Part II Income Adjustment Schedule Column B of CA(540NR)? On a similar aspect when
Reading California “FTB Publication 1031 - 2023 Guidelines for Determining Resident Status” also appears to state that IRA income is not taxable for a nonresident, as well as interest & dividends that are deemed to be of a source outside of CA, so inquire why interest & dividends should also show as subtractions?
