Tom, Thanks for the replies! Sorry it took me so long to get back here! We have been fixing the house for sale, and with my computer unplugged and being moved from room to room, it has made it difficult to keep up with online postings--I am also asking questions on a home improvement site. I really appreciate the collected wisdom of online communities. We are resigned to giving CA its cut. Since we are taking the severance pay in two installments, a year apart (the $$$ represents two years' pay), I guess this means we will have to file CA Income Tax forms for 2002 and 2003. Wonderful (NOT). Again, thanks for your posts!Carol
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