I work from home in UT. My clients are in CA. Most of my work does not need a license. I do have a CA Real Estate license listing my broker in CA. I earned a couple of UT referral fees based on the license through the broker in CA while working from UT.
Do I need to file a Non-resident return with CA? For all of my work? Or, maybe just the licensed activity?
No - You will not have to file any CA nonresident state income tax return if all your income was earned through remote working from home in UT.
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