几天前讨论退休后是否可以从加州居民转成赌城居民，避免缴退休金的收入税。有网友讲，只要钱从加州来的，都要缴加州税。周末，查了一下。结论是，外洲居民在加州加州获得的工资，生意所得，包括房租，需要缴加州所得税。退休金，利息，股票获利，免缴州税。
虽然，加州房租要缴税，退休金，利息，股票所得不用缴税就很诱人了。现在已经vested退休金, 退休后每年可拿$30万左右，按合同，每年最少会按通胀率涨。10年以后退休, 每年的退休金将会不少. 加上利息股票所得，是该盘算一下了。
http://www.taxprophet.com/archives/faq/faqjul14.html
from a tax lawyer
Determining California source income:
As a non-resident, you will be taxed on your California-source income: fees, wages, salaries, business income, rents or other income from real estate or other tangible personal property (vehicles, machinery, equipment) in the state.
A non-resident partner of a partnership has California-source income to the extent that the partnership receives income from California sources. The same is true for beneficiaries of a trust or an estate, shareholders of an "S" corporation (a corporation in which the shareholders, rather than the corporation, are taxed) and a limited liability company (usually taxed as a partnership).
To illustrate: a Nevada general partnership, with two 50% general partners living in Texas, owns a California apartment which generates $100,000 of net income. Each partner receives $50,000 of taxable California-source income from the partnership, even though the partnership is located in Nevada with partners from Texas, because the income is from a California apartment.
Intangible property (patents, copyrights, licenses and royalties) are generally sourced at the owner's domicile and are usually non-taxable. For instance, patent royalties received by a non-resident from a California corporation are non-taxable, even though the contract began when the taxpayer was a resident in the state. Alimony income, interest from bank accounts and interest from promissory notes are intangible assets and not taxable to a non-resident recipient. Likewise, a non-resident investor's purchase or sale of stock and bonds (considered intangible assets) through a California broker is not taxable.
Also, under a new federal law, California can no longer tax retirement payments received by non-residents who worked here when those benefits were earned.
