Hi -

I would like to know if my last years CA state return is taxable.

I filed 1040NR and CA 540NR Long last year.

I will be filing 1040 NR.

Thanks in advance.

Only ff in 2007 you itemized your deductions and took deduction for state income tax, then CA state return is taxable.
Read: Your U.S. Tax Return: Itemized Deductions (http://taxipay.blogspot.com/2008/05/itemized-deductions.html)