A non-resident of California who works remotely entirely outside California as a W-2 employee of a CA-based employer does NOT have to pay CA income tax.
A non-resident of California who works outside California as a self-employed sole proprietor and who provides services to a CA-based client DOES have to pay CA income tax on those earnings. A sole proprietor's compensation is reported on a 1099-NEC or 1099-MISC instead of a W-2.
Earnings from any work carried out inside CA is taxable by CA.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
