Hi,

I have a foreign company (Norwegian) that will invoice a US company (California based) for consultancy services. I will sometime perform my job from their office in the US and sometimes from my own office in Norway.

Do I need to pay taxes (either federal or state) in the US?

Thanks

Probably not. You would have to spend enough time in the United States to meet the Substantial Presence Test for the income to be subject to U.S. income taxes.