Client is Ct FY Resident and has $79 of CA Nonresident income. Never physically present in CA  in 2021 and never lived in CA. It seems to me, that he should not have to add back his Code W HSA contributions of $6150 that he made as a CT resident.  Even if I only include the $150 employer contribution--the other $6000 was his, his $79 CA income turns into $229 CA taxable income. But for the $7 additional tax triggered, I am afraid to not include it. Hope to hear from you!! Thanks!