pa74
Level 2

California source income and taxes for someone living abroad

I am writing on behalf of my in-laws. They were Georgia resident and in 2019 moved abroad permanently. Their sources of income are social security, RMDs from retirement accounts, div/int from taxable account. 

 

They have listed our CA address as their mailing address for convenience. They have never lived in CA, don't have a driver's license here, no property, etc. Their only connection to CA is the mailing address they are using (my home) for their bank/retirement accounts/social security.

 

It is pretty clear that they are CA non-residents. However, will CA determine that their RMDs and div/int are CA source since they are using a CA mailing address? Are they required to file a CA non-resident tax return?