Moving out of CA on 1/1/11

Feb 17, 2011 4 Replies

Taxpayer moves from California to Arizona on January 1, 2011. Will California hassle the taxpayer in the future if the state never sees a partial-year resident return, but just a full-year resident return for



2010 and nothing at all for subsequent years? If so, what is a good way to forestall the hassle?

Thanks, Lee


Yes, California will hassle this taxpayer. However, no return is due.

Try sending the California FTB a change of address notice.

Do you mean other than the regular state return (CA Form 540), which will have their new address, and which in electronic form includes a question as to whether the address has changed?

Thanks, Lee

People often do that (file full year resident returns in year 1 and no return in year 2) when they move within a week or two of year end -- because a part year resident return wouldn't be any different anyway. Filing a change of address may help, but the taxpayer may still get a letter from FTB asking where the Year 2 return is (sent to the right address, at least, if you've filed the change notice). Just check the box or write an explanation that the t/p became a nonresident on Jan. 1 and had no California source income. No hassle if you respond promptly.

Katie in San Diego

It looks like the form you want is CA Form 3533.

Join the Discussion

Have something to add? Share your thoughts — no account required.

Didn't find your answer?

Ask the community — no account required