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New Member
posted Jun 6, 2019 1:41:35 PM

Is my 401K distribution taxable in California as a non resident when I did not have any income in California? My husband worked in California and a 401K distribution.

My husband has earned income in California and a 401K distribution.  We both live in Arizona.  I had a 401K distribution from my Arizona employer as well.  Are both considered taxable income for the Non resident California tax return?

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3 Replies
Level 9
Jun 6, 2019 1:41:37 PM

No, as a nonresident, California can ONLY tax state source income.  Retirement income is taxable only to the state if residence of the recipient, regardless of where it was earned.  However, California uses the federal income to determine the tax rate then applies it to the CA income only.

Returning Member
Oct 3, 2020 8:15:40 AM

If someone has worked and lived in California their entire life, but now wants to move to an income free tax state like Texas.  Will California still expect the individual to pay state income taxes when they start withdrawing from their 401k if their primary residence becomes an income free tax state like Texas although California was the source of all the 401k account? 

Level 15
Oct 3, 2020 8:22:16 AM


@brandon12345 wrote:

If someone has worked and lived in California their entire life, but now wants to move to an income free tax state like Texas.  Will California still expect the individual to pay state income taxes when they start withdrawing from their 401k if their primary residence becomes an income free tax state like Texas although California was the source of all the 401k account? 


No.  California cannot tax your 401(k) withdrawals if you are not a resident of CA at the time of the withdrawal.