Taken from California Instructions for Schedule S, Section D
Section D (Certain States)
California nonresident individuals, estates, or trusts that are residents of one of the following states or U.S. possessions and paid a net income tax to that state or U.S. possission on income that is also taxed by California may claim the other state tax credit:
- Arizona
- Guam
- Indiana
- Oregon
- Virginia
California nonresidents who are residents of any state or US possession not listed may not claim this credit.