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Idahoworking inCalifornia
Standard — file nonresident return if onsite

California

Work State Tax Rate
1%-13.3% (highest in the nation)
Withholding Starts
After $1,500 in income
Law Last Updated
Oct 1, 2025

Employee Obligations (Which Returns YOU Must File)

If you physically work in California, file a nonresident California return (tax rate: 1%-13.3% (highest in the nation)). Then file your Idaho return and claim the Form 39R credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding, unemployment, and Employment Training Tax. Must withhold employee SDI/PFL contributions. Unemployment is 1.5%-6.2% on the first $7,000. Employment Training Tax is 0.1% on the first $7,000.

City & Local Income Taxes (Extra Filings Beyond the State Return)

No California city charges individuals an income tax. San Francisco's payroll and gross receipts tax is employer-level only.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

State Disability Insurance (SDI) at 1.2% of entire salary with no cap. Covers disability and paid family leave.

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Related guides

Employer/Withholding Source: https://edd.ca.gov/en/payroll_taxes/
Row last reviewed: Apr 17, 2026Home state credit form: Form 39R

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.