What is your question?

Where was this client a resident for 2022?

Did this resident fail to inform their pension plan that they are no longer a resident of California?

Are you wondering how to file this return and NOT have it be CA taxable?

One of my idiot clients retained a CA mailing address for their pension to keep their favorite health plan, but was a full time resident of OR. They had a vacation home in CA. I managed it, but I might keep the solution as a trade secret.