california: The story: We are residents of Tennessee. My job is domiciled in Memphis. My wife goes to California every summer to visit with family. While she is there, she would like to do a little fill-in work for her former employer. (She is a Dental Hygienist). If we file jointly, can California tax my wages?|||No, CA can only tax income earned in CA. If she has earned enough to be required to file a CA tax return, she should file a CA return as married/filing separate solely as to the CA income.|||They can't tax your wages directly, but they WILL use your wages in determining the rate that your wife's CA income will be taxed at. CA has a progressive income tax with rates that range from 0% to nearly 10%. If you file a joint CA return, your total income will be used in setting the rates that the taxable income will be taxed at. If she files MFS in CA, her tax bill might be higher than if you file MFJ. You will need to figure it both ways in making that call. That assumes that CA allows a different filing status from federal. They do in the case of RDPs but may not in the case of married opposite-sex couples.