Question

John is married and is a resident of, and domiciled in, California. He had $80,500 in wages. His wife is a resident of, and domiciled in, Nevada. Why would his nonresident spouse need to file a California tax return?
Half of the income would be allocated to the nonresident spouse as California-source income using community property rules.
There would be no need to file a California return.
There would only be a California filing requirement if the federal return was a jointly-filed return.
There would only be a California filing requirement if the federal return was a separately-filed return.

Answer 1

Half of the income would be allocated to the nonresident spouse as California-source income using community property rules.

Explanation: California is a community property state. Wages earned by a spouse while domiciled and resident in California are treated as community income and, therefore, one-half is allocable to the nonresident spouse as California-source income. That allocable share can create a California filing requirement for the nonresident spouse.