We were part-time residents of CA in 2014 with primary residence in MI. In 2015 my wife started school in UCLA . Both of us signed a lease agreement for her apartment in LA and the utility bills are in my name as she don't have SSN. I still live and work out of Michigan and there are no 2015 W2 for me or my wife in CA. Surprisingly FTB sent 2015 form 1099-G (for the 2014 tax refund) to the Los Angeles apartment address. Does this mean FTB track our address based on apartment lease/utility bills and consider us as California residents for tax purposes? Please note that both of us still hold MI drivers license and never took a CA license. Do we have to file CA income tax return even though we don't have any income generated from CA and given my wife will be returning to MI after her graduation.
