A correction is an information return submitted to correct a return that was previously submitted, but contained erroneous information. If you omitted a return from the original file, do not mark it as a correction; submit it as an original return.
When submitting corrections, do not send your entire file again. Only send the information returns in need of corrections. See the IRS Publication 1220 and the IRS General Instructions for Forms 1099, 1098, 5498 and W-2G for more detailed instructions and instructions on when two returns are required to make a correction.
If you originally filed with us via the Internet, on tape cartridge, diskette, or CD, but have less than 250 corrections, you may file your corrections on paper. However, we prefer that you send corrections via the Internet, on tape cartridge, diskette, or CD.
If your corrections are the same for federal and state reporting, and you file on paper returns with the IRS, do not send a paper copy to us. The IRS will forward the information to us, whether you are located in or out of the State of California.
If you have an exception that requires something different to be reported for federal and state purposes, such as a different dollar amount, we prefer that you send your corrections via the Internet, on tape cartridge, diskette, or CD when you file directly with us.
If you must file on a paper return with us, please mail it to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-6090