Question reg allocating capital gains or losses for a non-resident state (CA)

[kamal-velu]

I live in GA and am a remote employee for a company in CA. I was a was a resident of CA until Jun-2015. For the tax year 2016, I was entirely a non-resident for CA. I sold some of my company's RSUs/ESPP in 2016 that was acquired 2015 and before.
In the "allocating Capital gains or losses for non-resident state CA', I am asked to enter gain/loss from this transaction received from California sources as if you were a nonresident for the entire year.  Even though I was a non-resident for entire year, I assume that this gain/loss will considered as sourced in GA (where I lived entirely in 2016). Do I have to also report this gain/loss to CA?

[DS30 · Accepted solution]

No. Since you actually did the sale of the ESPP stock when you were a resident of GA, this will be considered a GA sourced capital gain. Therefore, none of the capital gain will need to be allocation to a CA state income tax return.

Also since you are a remote worker, your earned income is sourced to where the work is performed (GA) regardless of where the company is located (CA).

[kcmurphy88]

This may have changed since.  CA now views income source by who paid it, not who received it.