An FTB letter saying California has no record of your return does not establish that you owe the amount an agency might later estimate. It does require identifying the tax year, the letter’s instructions and the reason for the apparent filing gap. The appropriate response differs when you already filed, had no filing requirement or actually missed a required return.
Read the letter before choosing a response
FTB 4600 is a request for a tax return; FTB 4601 is a demand for a tax return. Preserve the complete correspondence and identify the response date and available reply methods. FTB’s letters page explains these notices and their response options. Follow the notice received rather than assuming every nonfiler letter is a residency audit or proposed assessment.
Choose the factual branch
| Your situation | Documents to assemble | Response focus |
|---|---|---|
| You already filed | Submitted return, acceptance or mailing evidence, year and taxpayer identifiers | Establish what was filed and reconcile the agency’s records |
| You believe no return was required | Residency facts, income sources and the relevant year’s filing requirements | Explain the basis using the letter’s response process |
| A required return was missed | Income documents, deductions, payments and prior federal/state records | Prepare a complete return and address payment or other unresolved issues |
A payment confirmation is not necessarily proof that a return was filed. Similarly, an accountant’s draft is not the accepted return. Locate submission evidence and confirm that it belongs to the tax year and taxpayer in the letter.
Support a no-filing-requirement explanation
If residence or income sourcing is involved, build a chronology of where you lived and worked and identify the income California may be using. A nonresident may still have California-source income. Moving away does not by itself establish that no state return was required.
For each disputed item, list the source document, amount, year and reason you believe the agency’s inference is incomplete. Include relevant facts that cut against your initial position so counsel can assess the actual issue. Do not simply write “I moved” without examining the income and applicable requirements.
If a return is missing, address the whole record
Collect the records needed to prepare an accurate return rather than using the letter’s estimated information as a complete tax calculation. Review payments and withholding separately from filing. If more than one year is missing, identify each year and its evidence gaps so one response does not silently leave other obligations unresolved.
Keep a submission log with the exact response, attachments, destination and delivery or acceptance evidence. If you contact FTB by telephone, record the date and substance of the discussion, but do not assume the call satisfies a written response instruction.
Recognize escalation
FTB explains that failure to respond can lead to an estimated proposed assessment and associated penalties. If a Notice of Proposed Assessment arrives, examine that notice’s protest instructions and deadline separately. A nonfiler response and an NPA protest are different stages; continuing the same correspondence does not necessarily preserve the later deadline.
See our California FTB representation page for help reviewing the notice and factual record. Bring the letter, filed-return evidence if available, and income/residency documents to a consultation.
Primary source
FTB letters and notices, including FTB 4600 and 4601. Source checked October 1, 2026. This is general information; your actual letter controls its response instructions.
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Samuel Landis, Esq.
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Sam Landis is a Beverly Hills IRS tax attorney specializing in IRS collection defense, audit representation, and international tax compliance for foreign nationals and US expats.