Is your wife an independent contractor (her income is reported to her on a 1099-NEC or 1099-MISC), or a W-2 employee?
If she is an independent contractor and she is providing services to a client located in CA, then her income from those services is taxable by CA.
If she is a W-2 employee who works exclusively from a location outside CA, then her income as a CA non-resident is not taxable by CA.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
