Please follow this link to
determine your residency status: Residents, nonresidents, and part-year residents https://www.ftb.ca.gov/individuals/fileRtn/Nonresidents-Part-Year-Residents.shtml#residency_statusCalifornia defines California source income as "income for services performed IN CALIFORNIA." See the Compensation section of this reference: https://www.ftb.ca.gov/individuals/fileRtn/Nonresidents-Part-Year-Residents.shtml#compensation
In fact, California specifically states "Wages and salaries have a source where the services are performed."
Therefore a CA non-resident who never physically worked in California does not have California-source income and is not subject to CA income tax.
Hope its help.
