If anyone else has the question, I talked to the Franchise Tax Board today. After going up the chain of command (the original staff couldn't answer this question), the final response was NO- if you work entirely remotely and your work is performed remotely (eg telehealth) you do not need to file a tax return in CA. This does not include services such as speaking engagements within CA. To clarify: my employer is in CA, they have a brick and mortar office in CA. But I provide telehealth and do not reside within CA. FTB and I decided my work was "online" and not sourced "within California."
