I'm a broadcaster and some of my income comes from Twitch (twitch.tv). I was surprised to receive a letter from the Franchise Tax Board from the State of California requesting a California income tax 2017 return filing since I had moved from California to Texas.

The question is - do I owe California state taxes for income from Twitch for 2017?

Twitch's headquarters is in San Francisco, California.

I did previously pay state taxes in California since I used to be a resident. The last time I paid California state taxes was in 2016. That was as a part time resident, since it was in 2016 I moved to Texas.

The form has a section labeled "Total amount of income received for services performed which benefited a business or individual in California, regardless of where such services were performed" which seems like a "Well, yes, I did that" but I'm surprised, do all Twitch streamers owe/pay California state taxes regardless of where they live? Searched a bit for this and surprisingly found no information which probably means this isn't a common occurrence of the State of California Franchise Tax Board going after Twitch streamers and perhaps more of a I paid taxes the prior year as a resident of California and didn't file in 2017 since I no longer live in California.