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Old 09-06-2015, 09:58 AM
  #8  
NotTellin
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Joined APC: Apr 2011
Position: Upright & Breathing
Posts: 317
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You do not owe CA income tax. This is from CA own publication.

Airline Employees
The wages of nonresident flight personnel (e .g . pilot, copilot, flight attendant) are not taxable by California unless more than 50% of the individual’s scheduled flight time is in California . If more than 50% of the scheduled flight time is in California, wages are apportioned to California based on the ratio of time spent in California to the total scheduled flight time .
Flight personnel who are California residents are taxed on all wages received regardless of where the flight time is spent .

Here's a link to their publication: https://www.ftb.ca.gov/forms/2012/12_1031.pdf

Look at the top of page 8.

I have however had to prove to them that less than 50% of my flying was in CA. I've also had to quote their own publication to them to get them to back off from their assertion that I owed CA income tax. Hence the reason I have a link to their own publication.
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