If you file information returns on paper with the Internal Revenue Service (IRS), do not send a paper copy to the Franchise Tax Board (FTB). The IRS will forward the information to us, whether you are located in or out of California.
If you file less than 250 returns electronically with the IRS on tape cartridge, diskette, or CD, you must file directly with us. See Internet filing and instructions.
Exception
If you have an exception that requires something different to be reported for federal and state purposes, such as a different dollar amount, then file separately with the IRS and FTB.
If you must file a paper return with us, mail it to:
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO, CA 94240-6090