Level 17
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State tax filing

CA-source income is income from work actually (physically) performed in CA.  If you never actually worked in CA, that income is not CA-source income.

EDIT: Due to a September 2019 court decision, the income of non-resident sole proprietors providing services to CA businesses is now taxable by CA, even if the sole proprietor never worked in CA.

 

https://www.coblentzlaw.com/california-office-of-tax-appeals-gives-precedential-authority-to-bindley...