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March 17, 2024

Here's instructions for How to File a Non-Resident State Return.

 

As a nonresident of California, you pay tax on your taxable income from California sources.

Sourced income includes, but is not limited to:

  • Services performed in California
  • Rent from real property located in California
  • The sale or transfer of real California property
  • Income from a California business, trade or profession

More from California Franchise Tax Board.