CA non-resident

[Kenike49]

I am retired and have lived in Nevada for 4 years.  Working from home, I did about $23K in consulting this year for a California Construction company. I received a 1099-NEC form from the Construction company and am wondering if I am required to file a CA tax return for the money I made?

[RaifH]

No, you are not required to file a nonresident California return for this income. Since NV is both your resident state and where you performed the work, it is not taxable by California. 

If there is any information listed in the state section of your 1099-NEC, you may want to ask your client to see if they will issue a corrected copy with the state information removed. This is not necessary but ties up any loose ends. 

[Kenike49]

Thank You!

[UserSteve]

I'm in the same situation and I am pretty sure you do need to file.  See the link below

https://ttlc.intuit.com/community/taxes/discussion/i-did-a-little-independent-consulting-work-for-a-...

[ErnieS0]

Yes. You will probably need to file a nonresident California income tax return if you received Form 1099-NEC.

California treats employees and self-employed differently.

Nonresidents aren’t taxed by California unless they work in the state. Self-employed persons pay tax on income from a California business, trade, or profession.

California provides this example:

You are an independent contractor/sole proprietor who relocates to another state. In addition to obtaining customers in your new state, you still perform services for California customers who receive the benefit of your services in California. Will you need to file a California return?

Answer: Yes.

California source income for independent contractors/sole proprietors is determined by looking to where the benefit of the service is received by the customer. The location where the independent contractor/sole proprietor performs the work is not a factor. Visit Market-based sourcing for independent contractors for more information.

Part-year resident and nonresident

@UserSteve