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Retirement tax questions
Generally, pension income is taxable in your Resident State, no matter what state you lived in when you earned it.
H & W would not be filing a joint state return, as they are residents of different states.
W would report 50% of H's pension income on their California return (community income).
Since H's pension is not considered 'CA source income', they would not need to file a CA return, unless they have other California income to report.
Here's more detailed info from CA FTB on RDP Filing Requirements.
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‎January 16, 2024
4:07 PM