Yikes, I read that blurb about non-residents and calculating how much flight time occurs in CA and how much time of your trip is spent in CA (ie. layovers). It sounds like a very convoluted formula for determining how much you need to pay. I've been working in CA and living out of state for a couple of years and have only had to pay CA disability taxes. I was told that if you work for the airlines and are already paying another state's taxes, you are not obligated to pay taxes in another state that you are working in. But I have never been audited or been asked by CA to pay up.