I received a 1099-MISC form as a contractor from California but do not live or work in the state. Do I need to file a state tax return?

[TomK]

Maybe.  You are required to file a Nonresident or Part-Year Resident Income Tax Return (Long or Short Form 540NR) with California if you have income from California sources, such as rental income, income from the sale of property, or partnership income in 2018 and you are:

• Single with a total income from all sources of $17,693 or more
• Married with joint income from all sources of $35,388 or more

Get more information for nonresidents.

Nonresidents of California - Taxed only on income from California sources;Include the income for services performed in California.