I live in NY. I earned $250 doing a consulting project for CA- based company. No taxes were withheld from the $250. Do I have to file a CA state income tax return?

[KarenJ · Accepted solution]

Yes, you have to file a CA income tax return. 

Per CA Department of Revenue: 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.

Compensation: Wages and salaries have a source where the services are performed. The source of this income is not affected by either of the following:

• The location of the employer where the payment is issued
• Your location when you receive payment
• Nonresidents of California are Taxed only on income from California sources.

Related information:

• How do I file a nonresident state return?

[Edited 03.22.20 | 3:24 pm]

[carriewf]

thank you!