My electrical engineer friend meets w/ Clients in Cali for a day - goes home to Utah and performs calcs, amends tenative electrical plans for safety, code compliance, etc. and stamps them and e-mails them back.
Lo and Behold ! demands from CA Dept of Revenue he pay them money based on his Cali client-issued 1099.
His accountant and he routinely tell ‘em to go pound sand.
He’s not in jail yet.
(some days I wish he was)
I actually understated the “residency” requirement.
You only need to be “present” in California for 6 months a year to be tax eligible.
And, if you spend one minute of one day there, that counts as a whole day.
So, if you have friends, family, or a sweetheart in California, fly in late Friday, fly out early Monday, that’s four days.
And if you’re making sales calls or consulting, the same rules apply, which might be part of the reason why your friend is being harassed.