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New Member
posted Jun 1, 2019 8:27:22 AM

Are non-residents of California with retirement income from the State through Cal-Pers with no California Income tax due required to file a California return?

No income tax is due from non-residents of California on retirement income sourced in California since Federal Law prohibits states from taxing such income.

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New Member
Jun 1, 2019 8:27:23 AM

NO, you correct that the federal law prohibits ANY state form taxing pension income of non-residents, even if the pension was earned in the state.

Before the Source Tax Law that took effect on January 10, 1996, California was one of the states that had maintained a source tax on pension earned in the state.

3 Replies
New Member
Jun 1, 2019 8:27:23 AM

NO, you correct that the federal law prohibits ANY state form taxing pension income of non-residents, even if the pension was earned in the state.

Before the Source Tax Law that took effect on January 10, 1996, California was one of the states that had maintained a source tax on pension earned in the state.

New Member
Dec 14, 2019 6:51:49 AM

Can California tax your pers retirement income if you are a non-resident but have California rental income?

Level 15
Dec 14, 2019 7:12:26 AM


@Cmbaseballmom wrote:

Can California tax your pers retirement income if you are a non-resident but have California rental income?


You do Not enter your pension income on a California nonresident tax return.  If the rental income is your only CA sourced income then that is what you report on the CA nonresident tax return.