Hi Amy! Respectfully, it's not that I don't like the answer, apologies if it seemed that way. Just trying to make sure I get it right, as these things are always nuanced and I've heard different answers from different tax professionals.
My understanding was that CA sourced income wasn't a function of where the company is located per se, but rather where the work is performed. Is that incorrect? Here are some of the references I've been reading on that front:
https://moskowitzllp.com/what-is-california-source-income/
"Wages and salaries for services performed in California, regardless of the location of the employer or the employee (or where the payment was issued), are taxable to nonresidents."
https://www.palmspringstaxandtrustlawyers.com/nonresidents-working-remotely-for-california-businesse...
"And for purposes of taxing employees, the source of income from services is the location where the services are performed."
"But what if the employee is a nonresident who never has to set foot in California to perform his services? Then the source rule works in the nonresident’s favor, even if the employer is California based. Remember, the source of the services is the location where the employee’s work is actually performed, not the location of the employer. A nonresident programmer who monitors and upgrades satellite dish software for a Los Angeles-based media company, all while sitting comfortably in front of his computer in his Austin, Texas condo, doesn’t earn California-source income and doesn’t have to pay California income taxes."
http://www.calresidencytaxattorney.com/nonresidents-working-remotely-in-california
"The FTB will also investigate any "duty days" the employee spends in California. Even if an employee legitimately changes residency and works remotely, if the employee is required to make trips to California to perform work in-state (which is often the case), then the income related to working while physically present in California is taxable by California, regardless of the employee's residency status."
