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 |
Kentucky |
New Jersey |
Virginia (dual residents*) |
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American Samoa |
Louisiana |
New Mexico |
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Arkansas |
Maine |
New York |
Virgin Islands |
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Colorado |
Maryland |
North Carolina |
West Virginia |
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Connecticut |
Massachusetts |
North Dakota |
Wisconsin |
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Delaware |
Michigan |
Ohio |
District of Columbia (unincorporated business tax and income tax, the latter for dual residents only) |
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Georgia |
Minnesota |
Oklahoma |
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Hawaii |
Mississippi |
Pennsylvania |
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Idaho |
Missouri |
Puerto Rico |
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Illinois |
Montana |
Rhode Island |
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Indiana |
Nebraska |
South Carolina |
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Iowa |
Utah |
Tennessee (excise tax only)
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Kansas |
New Hampshire (business profits tax) |
Vermont |
California residents who filed a nonresident return with Arizona, Guam, 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.