An individual must file a return if either their gross income or their adjusted gross income (AGI) was more than the amount defined by law. California residents must consider their total worldwide gross income to determine their filing requirement.
Part-Year residents must file a return if they have any income taxable by California (which includes income from all sources while a resident and California source income while a nonresident), and their income from all sources is more than the filing requirement amounts for residents.
Nonresidents must file a return if they have any California source income and their income from all sources is more than the filing requirement amounts for residents.