Yes. You will have to input it into your part-year California return for an accurate calculation of tax, although it is not considered to be California income because you moved after you received the last ARPA Cobra payment.
Per the instructions for Schedule CA, California law does not conform to the federal provision that allows an exclusion from gross income for COBRA premium assistance subsidies received by eligible individuals for the COBRA coverage period beginning on April 1, 2021, and ending on September 30, 2021.
The amount of the COBRA premium assistance payments factor into the calculation of your total taxable income. Form 540-NR, California Nonresident or Part-Year Resident Income Tax Return, starts with your federal adjusted gross income. Then, any necessary California adjustments on Schedule CA are either subtracted or added to FAGI to come up with your total California taxable income. Your total income is then taxed at the applicable California rate. Then, your percentage of California income (out of total taxable income) is then multiplied by the California total tax, to get to your tax liability for the year.
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