It is actually just a function of an automated system. The system attempts to reconcile state tax returns against ssn's that paid CASDI. That is the California State Disability insurance. Even transportation workers with a different tax home (state) pay CASDI via payroll deduction. You probably noted the 3 or 4 bucks per paystub that goes to CASDI if you are domiciled there. When the system finds an SSN that paid CASDI that has no associated state tax return it generates the letter.

Just check the box for not required and in the comments write that you are a resident of xxxx state and are only based in CA not subject to state income tax. Drop the form in the mail and you are done.

It's just that simple. You will get a confirmation back in a week or two that the records have been updated. That's it.

As for paying a CPA to "FIX" the problem, forget it. Fill out the form they sent with the notice and you are done. It is a non-issue and certainly does not require the services of a CPA to resolve.