If I am a HI resident for all of 2016 and receive a Federal pension. If I lived in CA while I earned this pension is this CA taxable?

[MaryK1 · Accepted solution]

No,  it is not taxable in California  Even though you lived and worked in California when you made the contribution to the pension, it is not considered income until you take a distribution.  Since you were a resident of Hawaii when you received the pension, it is Hawaii state income.  Public Law 104-95 (P.L. 104-95) law prevents any state from taxing income from certain pensions and deferred compensation plans paid to individuals who are not residents or domiciliaries of that state.