California income/self employed tax for 1099 living abroad

[andy4832h]

Hi:

I am an independent contractor living abroad, practicing telemedicine on patients in the US, including California.  I am a non resident of California. 

1) Do I need to pay California income tax?

2) Is there a separate self employment tax for California in additional to the federal 15.3% SE tax?

The following link from franchise tax board of California says non resident still needs to pay income tax if the service is done in California, and seems like even if I am located abroad, as long as the patient is in California I am still liable for the income tax?  

https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html#:~:text=Will%20...

Thank you.

[DavidD66]

You are not performing the services in California, so I in my opinion you are not subject to California non-resident income tax.   There is no additional California self-employment tax over and above the federal social security and medicare tax.