I should have been clearer, but I cited Example 3 because of the footnote that states *California nonresidents are not taxed by California on pension income. That statement is from a California Tax Board publication, so it is authoritative.
Pensions are community property if they were earned in a community property state during the period of the marriage. If pension is community property, then 50% of the pension income belongs to each spouse. In your example, H is a non-resident of CA. Therefore his share of the pension income is not taxable by CA. W is a resident of CA, therefore her share of the pension income is taxable by CA.
Another source:
"California does not tax the IRA distributions, qualified pension, profit sharing, and stock bonus plans of a nonresident."
https://www.ftb.ca.gov/forms/misc/1100.html
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
