Assuming the taxpayer's income from CA consisted solely of W2 wages or salary, and the taxpayer did not live in or physically work in CA, her remote income is not taxable by CA.
To obtain a refund of the withheld CA taxes, the taxpayer must file a non-resident CA tax return on which she allocates zero income to CA.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
