California State Tax Information for Non-Residents

Internal Revenue Service & Franchise Tax Board

Merced County Employees' Retirement Association (MCERA) is required to file 1099R information to the Internal Revenue Service and Franchise Tax Board. Even though you are a non-resident of California, on occasion you may still be contacted by the Franchise Tax Board requesting tax filings for California since your pension payment is a California source income.

Recommended Cooperation

MCERA cannot provide legal or tax advise but recommends that you cooperate with the Franchise Tax Board and submit any required documentation to verify whether you are required to file California state taxes or not. Please note that there is no specific information that MCERA provides to the Franchise Tax Board to identify members as California residents or non-residents.