As a result, the bank, lender or employer sends a Form 1099-INT (bank interest) or Form 1098 (mortgage interest) or a Form W-2 (wage income) to Sacramento with your name and local address on it. But you do have a mortgage on your vacation home, or a small local bank account that bears interest, or you work remotely for a California firm which for convenience sake uses your local address for correspondence. You’re a nonresident who doesn’t file a California tax return because you don’t live in California and didn’t have any California source income. 4600 Notices are mostly sent out through an automated system. When I say the FTB believes a nonresident was supposed to file a California tax return, I’m speaking metaphorically. It’s usually directed at nonresidents, who for various reasons discussed below, have the misfortune of popping up on the FTB’s radar scope. The notice requires you to file a return, or explain why you are exempt. That’s because, as explained below, the notice is usually triggered by information provided by third parties (such as banks, mortgage lenders, employers) in the same tax year at issue.
As a practical matter, however, the FTB generally sends the notice within a short period after the tax filing deadline or not at all.
The notice usually goes out a month or two after the April 15 tax filing deadline, but it can show up any time after that, even years later. And a potential trap for the unwary.Ī 4600 Notice is sent by the FTB because it believes the recipient, usually a nonresident, was required to file a California tax return, but didn’t. The time when the Franchise Tax Board sends out its 4600 Notices, “Request for Tax Return,” the bane of snowbirds and other part-time residents of California, especially those with vacation homes.
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