What is Income Taxable by California?
• For a resident of California, it means any income from whatever sources (including foreign income) that the taxpayer has that is not excluded from tax by law. • For a part-year resident of California, it means income from whatever sources (including foreign income) that the taxpayer has while residing in California and income derived from sources in California during the period of nonresidency. • For a nonresident of California, it means income derived from sources in California.
