CA nonresident return required?

[Colmatt]

I'm filing a ME return for people who get a 1041 K-1 from a CA Estate with dividend income . They do receive a 541 K-1 with amounts in all columns but 0 in (e) California source amounts and credits.

Are they required to file Nonresident CA return?

Thank you so much for helping fellow preparers! Sandra 

[sjrcpa]

No.

[Colmatt]

Can you explain why? 

[abctax55]

Investment income is sourced to the state of residency.

edit.... almost always.... CT & NY can be a bit 'off' sometimes.    But you can rely on the "source" column for that info.

[Colmatt]

Thanks

[Colmatt]

CA not looking for return if they received CA schedule K-1(541)? 

Works for me, thanks