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California does not impose tax on retirement income received by a nonresident after 12/31/95 . For this purpose, retirement income means any income from any of the following: • A qualified plan described in IRC Section 401 . • A qualified annuity plan described in IRC Section 403(a) . • A tax-sheltered annuity described in IRC Section 403(b) . • A governmental plan described in IRC Section 414(d) . • A deferred compensation plan maintained by a state or local government or an exempt organization described in IRC Section 457 . An IRA described in IRC Section 7701(a)(37), including Roth IRA and SIMPLE . • A simplified employee pension described in IRC Section 408(k) . • A trust described in IRC Section 501(c)(18) . • A military pension, even if the military service was performed in California . • A private deferred compensation plan program or arrangement described in IRC Section 3121(v)(2)(C) only if the income is either of the following: 1 . Part of a series of substantially equal periodic payments (not less frequently than annually) made over the life or life expectancy of the participant or those of the participant and the designated beneficiary or a period of not less than 10 years . 2 . A payment received after termination of employment under a plan program or arrangement maintained solely to provide retirement benefits for employees in excess of the limitations on contributions or benefits imposed by the IRC .
Any retirement or retainer pay received by a member or former member of a uniform service computed under Chapter 71 of Title 10, United States Code .
So if your pension falls under any of the above you will not need to file a California return for the nonresident time. California law is that a taxpayer who spends more than 9 months of a taxable year in California will be presumed to be a California resident.
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