Since you were in California only for a job, and not a residence of the State of California, you do not need to allocate your time between states.

A nonresident is a person who is not a resident of California.

Generally, nonresidents are:

• Simply passing through
• Here for a brief rest or vacation
• Here for a short period of time to complete:
  • A job
  • A transaction
  • Contract work

Thanks for the response. I may be confused.  I thought that California had the “source” rule, meaning that I owe taxes as a non-resident for any income that I earn from my job while in California.  Is that not accurate?

@hawaiianemt You may have to file a non-resident return for California and apportioned your by the amount of days spent in California. 51 days will be considered as substantial and may require you to file.