I sincerely appreciate your responses, TomD8.
I am actually an OR resident which does have the reverse credit agreement with CA.
However, although I operate as a sole proprietorship, my income comes from a CA company but not under a work-for-hire agreement like the Bindley ruling. It's more complicated in my case as it involves licensing and royalties of music, but I am wondering if it would be worth fighting with a lawyer or simply filing that 2017 CA Non-resident return, claiming my OR tax credit, and paying the difference.
I don't know if the penalties for failing to file that 2017 CA return are too severe to offset the reverse credit. Tough choices due to a ridiculous decision by CA.
