I am a TX resident consulting for a CA firm. My work was done in TX. Do I owe CA state income tax?

I filed a 1099 with this company, billed them monthly and was paid with no taxes withheld. I filed quarterly taxes throughout the year. If the work was performed in Texas, is my income from this company considered California sourced income? Do I need to pay CA state income tax on this income?

Public Comments

1. No, you do not owe CA state taxes. You neither live nor worked in CA. The location of your client is irrelevant to your tax situation.
2. No, all of your income was earned in TX while you were a TX resident, so you owe CA nothing just because the company that contracted you was in CA.