Investors & landlords

"I have since moved out of state and still receive monthly payment for sales earned from the same photos."

 

Royalties (Box 2 of Form 1099-MISC) that you received while a resident of California are taxable by California.  Royalties that you received after becoming a resident of the new state are taxable by the new state.  So you will have to allocate your 1099-MISC income accordingly between the two states.  Assuming the new state has an income tax, you'll be filing a part-year resident tax return in each.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.