You do not have to file a California return if you are a nonresident and you had no income from California sources.
As a nonresident, you pay tax on your taxable income from California sources.
Sourced income includes, but is not limited to:
- Services performed in California
- Rent from real property located in California
- The sale or transfer of real California property
- Income from a California business, trade or profession
Do I need to file?
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