California military servicemembers who leave California under PCS orders become nonresidents of California for income tax purposes. The same rule applies to the non-military spouse of the servicemember.
Nonresidents of California are taxed only on California-source income. Thus, if you and your wife are stationed outside California all year on PCS orders, and neither one of you has any CA-source income (one example would be rental income from property located in California), then you will have no tax obligation to the State of California.
This CA tax publication has the full details on California's tax rules for military personnel:
https://www.ftb.ca.gov/forms/2023/2023-1032-publication.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
