Taken from California Instructions for Schedule S, Section C & H
Section C (certain states) California resident individuals that earned income from sources within any of the following states and paid net income tax to that state on income that is also taxed by California may claim the other state tax credit:
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Alabama |
Louisiana |
New Mexico |
Virginia (dual residents*) |
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American Samoa |
Maine |
New York |
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Arkansas |
Maryland |
North Carolina |
Virgin Islands |
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Colorado |
Massachusetts |
North Dakota |
West Virginia |
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Connecticut |
Michigan |
Ohio |
Wisconsin |
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Delaware |
Minnesota |
Oklahoma |
District of Columbia (unincorporated business tax and income tax, the latter for dual residents only) |
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Georgia |
Mississippi |
Pennsylvania |
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Hawaii |
Missouri |
Puerto Rico |
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Idaho |
Montana |
Rhode Island |
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Illinois |
Nebraska |
South Carolina |
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Iowa |
New Hampshire (business profits tax) |
Utah |
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Kansas |
Vermont |
Tennessee (excise tax only)
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Kentucky |
New Jersey |
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California residents who filed a nonresident return with Arizona, Oregon or Virginia may claim the credit on the nonresident return instead. Check the nonresident state instructions to determine if you should file the credit on the nonresident return rather than the CA resident return.