Franchise Tax Board

Return Information Notice - Code AF

We processed your amended return using your original filing status of married filing jointly. You cannot change your filing status from married filing jointly to any other filing status after the date your return was due.

Exception:
For tax year 2000 and after, you can change to a separate filing status if you filed a joint federal income tax return and either you or your spouse were:

  1. An active member of the United States Armed Forces or any auxiliary military branch during the tax year, or
  2. A nonresident for the entire year and had no income from California sources during the tax year.

Why did I receive this notice code?
You filed an amended tax return with a different filing status than your original tax return filed as Married Filing Jointly. RT&C Section 18521 does not allow you to change your filing status after the original due date.

What do I need to do?
If you agree
with our revisions, you do not need to contact us. Please update your records. If you have a revised balance due, please pay the amount due.

If you do not agree with our revisions, please contact us.

General Information about your notice.