If I reside in California less than 50% of the year, do I still have to pay income tax there?

[hitchhiker1952]

I received a pension during 2015 but lived in California only 45% of the year.  Do I have to pay state income tax on 45% of my retirement?

[CalCountry]

It is important to establish what your state of residence is in view of the residency definitions of each state in which you live over a year.

You might be considered a California "resident", "part year resident", or "non resident" depending on the specifics of your situation.  If a CA resident, your total year retirement income is subject to CA tax, potentially offset by tax paid to another state.  If a part year resident, your retirement income while present in CA is subject to CA tax, again possibly offset by tax paid to another state but depending on how each state handles your situation.  If a non resident, your retirement income is likely not taxable by CA.

California is a bit picky about how full, part, or non "residency" is established.  It would be wise to review California's FTB Publication 1031, "Guidelines for Determining Resident Status" at:  https://www.ftb.ca.gov/forms/2015/15_1031.pdf

[snakepitalpha]

If you are a physical resident of California, which means your home of record is there, but you live somewhere else you would file your state taxes as a non resident of California. The amount you lived there has nothing to do with the percentage of your pension that is taxed through them. If your home of record is CA, then you will continue to pay taxes to them no matter where you live.