Live in Nevada, work in California

From paycheck withholding to your returns

1. Withholding: Give California payroll the state DE 4, Employee's Withholding Allowance Certificate, in addition to the federal W-4. The posted DE 4 is the January 2026 revision. Nevada residence alone does not qualify you to mark it exempt: ordinary wages for services physically performed in California remain subject to California tax. Tell payroll about actual work in both states and compare the California income-tax line with your expected annual liability after the form takes effect. California SDI and other payroll entries are separate from this state income-tax estimate.
2. Returns: Use California nonresident Form 540NR with Schedule CA (540NR) if the filing-year requirements are met, or to claim a refund of excess California withholding. Those requirements consider worldwide gross income or adjusted gross income, filing status, age and dependents as well as California-source income; do not test only California wages against a single threshold. Schedule CA distinguishes total income from the California-source amount. Nevada has no individual wage-income-tax return. The reviewed 540NR booklet and Schedule CA instructions are for 2025; select the final 2026 annual edition when filing 2026 wages.
3. Credit or refund: Nevada has no individual income tax against which to claim a resident credit for California wage tax. DE 4 withholding is a prepayment of California liability, not a Nevada credit. Any California overpayment is reconciled on the California return; a refund depends on withholding and the completed return rather than this calculator's annual tax estimate.

Worked example: $100,000 of wages

Single filer, full-year resident of Nevada, all work performed in California, no other income, standard deductions and modeled personal exemptions. Nevada has no individual wage income tax, so there is no resident credit to claim. Pay a modeled $4,911 to California and $0 to Nevada, total $4,911.

The existing California estimate uses published 2026 planning inputs. The linked 2025 540NR booklet supports return mechanics and sourcing, not a replacement set of 2026 amounts. The model excludes hybrid allocation, SDI, local tax, special credits and some return-level adjustments; the illustrated liability is not a refund quote.

Annual liability, not paycheck withholding or a refund estimate. Federal tax, payroll programs, other local taxes, special credits and part-year residency are excluded. Local income taxes not included.

Remote-work and local exceptions

For a full-year California nonresident, ordinary employee compensation is California-source to the extent the services are physically performed in California. Keep a calendar separating California workdays from Nevada home-working days and reconcile it with payroll and the W-2. FTB describes a California-workdays/total-workdays allocation for appropriate compensation; deferred pay and equity awards have additional rules. The calculator assumes every modeled workday is in California and does not allocate a hybrid schedule. A change of residence or California business/property income needs separate treatment.

Nevada home and California office: compare two work calendars

A full-year Nevada resident who performs every workday in California starts with all ordinary wages sourced to California. If the same employee instead performs some services at the Nevada home, keep actual days and pay records and ask payroll to review the California allocation. Nevada residence by itself changes neither calendar into a blanket California exemption. Use 540NR and its filing-year instructions to reconcile the result; this example does not calculate hybrid tax, SDI or local charges.

Official forms and instructions

• California DE 4 (January 2026 revision): withholding allowances and actual exemption conditions (opens in new tab)
• California 540NR booklet (2025 edition): filing tests, nonresident return and withholding reconciliation (opens in new tab)
• California Schedule CA (540NR) instructions (2025 edition): total and California-source income (opens in new tab)
• California FTB nonresident guidance: physical services, workday allocation and special compensation (opens in new tab)
• Nevada Department of Taxation: no individual income tax on wages (opens in new tab)

Source audit 2026-11-01. Use the return and instructions for the year you are filing; a current-forms link may still show a prior-year return. Official sources checked; not independently reviewed.

Check your payslip and keep these records

• Compare the payroll certificate you supplied with the state withholding on your next payslip. Check city, county and school-district entries separately; a state exemption does not settle local tax.
• Keep your W-2 and other withholding statements, copies of payroll certificates, filed state and local returns, and proof of tax paid. A refund depends on actual withholding and the completed return, not this annual estimate.
• Keep an actual work-location log, including home-working days. This calculator assumes ordinary employee wages, full-year residence in Nevada and every workday physically in California.
• If you moved during the year, have nonwage income or do not meet that scope, follow the pair's remote and local exceptions and the moving-year tax guide before using the amount as your own result. This tool does not calculate hybrid allocation, local credits or a personal refund.