Do I have to file a CA tax return if I am a non-resident consultant who received a 1099-MISC from a California company (46 days spent in CA total for some of the work)?

[gabe_salmon]

- I worked as a self employed independent contractor for my consulting business and my work is predominantly conducted in FL.
- Permanent resident of FL.

[RobertG]

Yes, you must file a CA return.

As a nonresident, or part year resident you must pay tax on income from services performed in California.

Do you need to file?

[gabe_salmon]

Thanks!  Follow up question:  What constitutes services conducted in California and what is the legal definition of CA sourced income?.  For example, if part of the work was done in CA and part in FL would the part done in FL still be taxable by CA?  

[BillM223]

@gabe_salmon

"What constitutes services conducted in California and what is the legal definition of CA sourced income?"

The answers to these questions have become much more complicated since 2019, when the California Court of Tax Appeals ruled that California source income is not only income that you earned by working in California, but also income that you earned from California clients. See the Bindley case on appeal ruling.

In short, it suggests that if you are working for clients in California in a "unitary business" (which at the least means that you were doing the same work for the clients while in Florida as in California), then all such income is considered to be California source income. 

Yes, this is different than most other states.

The situation is complex and there have been additional court cases that may modify the precedent. 

So, at the least, the answer depends on what you were doing in Florida relative to your California clients.