@rubenve --
CA's filing rules for S-Corp's are here: https://www.ftb.ca.gov/file/business/types/corporations/s-corporations.html
And its rules for LLC's are here: https://www.ftb.ca.gov/file/business/types/limited-liability-company/index.html
You will see that they key element for taxation by CA for S-Corp's and LLC's is whether or not they are "doing business in California." The references above give further details on that.
If you are a sole proprietor and you receive a 1099-MISC for services provided to a CA-based customer, it appears pretty clear that your compensation will be considered taxable by CA. Here's another web reference on that:
https://www.stevesimsea.com/news/2019/6/12/non-resident-sole-proprietors-performing-services-for-cli...
If you are a CA non-resident and a W-2 employee, your income from work actually (physically) performed outside CA is not subject to CA taxation.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
