>California residency regulations treat W-2 work carried on in-state as California-source income. It doesn’t matter if the work is performed for a non-Californi

>California residency regulations treat W-2 work carried on in-state as California-source income. It doesn’t matter if the work is performed for a non-California business. So it’s fair to say that if the FTB audited a nonresident and found he was working remotely for an out-of-state enterprise while on vacation, the FTB would assess income taxes (though California doesn’t have a robust method for auditing this; it usually comes up, if at all, after a residency audit is already initiated for other reasons). This is what worries me, say they start checking Air BnB contracts and start auditing vacationers. https://www.palmspringstaxandtrustlawyers.com/working-vacationing-perils-california-source-rules-nonresidents/ https://www.palmspringstaxandtrustlawyers.com/working-vacati... Thanks for the input.