California 540NR Schedule CA Additions

[filkry]

I'm a Canadian resident all year 2024 but due to some late-vesting RSUs remaining after leaving the US, I have W2 income in California in 2024.

I'm very confused Schedule CA, Part II, Additions. These are the instructions on ftb.ca.gov:

> Use these columns to enter subtractions and additions to federal amounts in column A that are necessary because of the differences between California and federal law. Enter all amounts in Section A, line 1a through line 7 and Section B and Section C, line 1 through line 26 as positive numbers unless instructed otherwise.

> Do not deduct income that was earned while a nonresident of California or from sources outside of California. There must be a difference in tax law. Generally, if a California resident cannot subtract the income in column B, a nonresident or part-year resident may not subtract income in column B.

> If you are a nonresident alien, use column B and column C to adjust federal AGI to include income from all sources, even if you were not required to report it on your federal tax return. California does not have special rules limiting total AGI from all sources to U.S. source or effectively connected income of nonresident aliens.

This makes it sound like I need to report my Canadian-sourced T4 employment income in column C line 1a.

In "2020 Publication 1001, Supplemental Guidelines to California Adjustments", the following is stated about "income exempted by US treaties":

> Income exempted by U.S.treaties
> Income exempted by treaty under federal law may be excluded for California only if the treaty specifically excludes the income for state purposes. If a treaty does not specifically exempt income from state income tax, California requires the reporting of adjusted gross income from all sources.

I'm not sure how to check if employment income is excluded for state purposes. If anyone can provide some clarity on how this should be reported, I'd appreciate it.