Had an individual come to me who is a resident of Alaska and an owner in a Washington S-corp.  The S-corp has income apportioned to California due to services performed in California and an employee in California and received a CA K-1.  I'm not familiar with California, but individual came to me for consult because his tax preparer told him he had to file as a California non-resident for the  CA pass-through share of items and individual's stance is that is not the case.  I've poured through FTB materials and am not confident enough to answer.  Anyone willing to lend advice?