@MiriamF I'm not sure if the advice about remote work is still accurate.
See: https://money.stackexchange.com/questions/95243/is-self-employed-work-performed-out-of-state-for-a-c...
You have to file and pay taxes in California for your income received from California based clients, even though no services were performed inside of California. See California's OTA ruling on Bindley [i]. Bindley is important because it comes one year after a similar case, appeal of Larsen, where the OTA reached the opposite conclusion. Bindley took precedential status, Larsen did not. Therefore, Bindley is the rule going forward.
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Sources
[i] In the Matter of the Appeal of Blair S. Bindley, OTA Case No. 18032402 (May 30, 2019).
[ii] See 18 Cal. Code Regs. § 17951-4.
[iii] 18 Cal. Code Regs. § 17951-4(b).
[iv] 18 Cal. Code Regs. § 17951-4(b).
[v] Appeal of Bindley, OTA No. 18032402, at 6 (May 30, 2019).
[vi] Cal. Rev. & Tax. Code § 25136.
[vii] See 18 Cal. Code Regs. § 25136-2(c).
