Frequently Asked Questions

Filing requirements for most people

• Do I need to file a return?
• I lived in California for part of the year. Do I have to file a return?
• I did not live in California. Do I have to file a return?
• I am currently, or was, in the military. Do I have to file a California return?

Decedents

• Does a tax return have to be filed for a deceased taxpayer?

How to file

• Can I use e-file?
• Which form should I use?
• How can I select a tax professional to prepare my return?

When to file

• Should I file my return even though I do not have the money to pay?
• I'm due a refund. Do I still need to file a return?

Filing extension

• How can I get an extension to file?

e-file and CalFile

• How do I file electronically and get a fast refund?
• What are my e-file options?
• How can I locate an Authorized e-file Provider?

Assembling, perfecting and mailing your return

• Where do I send my return?
• I never received a Form W-2. What do I do?
• Do I have to attach a copy of my federal return?
• I forgot to attach my Form(s) W-2 when I mailed my return. What do I do?
• I forgot to attach a copy of my federal return. What do I do?
• I mailed my return and haven't heard anything. Should I send a copy of my return?
• How do I report a change of address?
• How long should I keep my tax information?

Getting forms

• Where can I pick up a form or publication today?
• How do I get a copy of my state tax return?

Refunds

• How can I check the status of my refund?
• How do I get a refund of excess SDI?
• I received a letter saying you sent my refund to another agency. Why?
• My spouse has passed away. You sent a refund with both our names on it. What do I do?

Paying tax bills

• What address do I send my payment to?
• Can I pay my taxes with a credit card?

Penalties and interest

• If I pay my taxes late, what interest and penalties will I be charged?
• What is the estimate penalty rate?
• I have an extension of time to file my return. Why did I get a penalty?
• I filed my return on time. Why did I get a penalty?
• What are past and current interest and estimate penalty rates?

       Federal - State differences

• What are the differences between California and Federal Law?
• There is no difference in my state and federal depreciation, business income and capital gain income. What do I do?
• What should I do if my federal tax return was examined and changed by the IRS?

       Filing status

• Do I qualify for the Head of Household filing status?
• Who qualifies me to use the Head of Household filing status?
• I'm in the military. Do I have to use the same filing status as federal?
• What if I'm in a domestic partnership?

       Community property

• What is community property?

       Innocent spouse

• Who is an innocent spouse and how can I
  get relief of tax?

       Deductions

• Are Mello-Roos taxes deductible on your personal income tax return?
• What are the California Standard Deductions?
• How much can I deduct for vehicle license fees?
• How do I figure my IRA deduction?

       Tax for children under age 14

• Can my child take a personal exemption credit when I claim her or him as a dependent on my return?
• Federal law limits the standard deduction. Is the state law the same?

       Sale of residence

• I sold my personal residence. How do I report the sale to California?

       Disaster related loss

• How do I claim my disaster related loss?

       Voluntary contributions

• What Voluntary Contributions are allowed for the 2005 tax year?

       California Tax Credits

• What credits are available for individuals?
• What is the Nonrefundable Renter's Credit and how do I qualify?
• What is the Child and Dependent Care Expense Credit and how do I qualify?
• Who is a qualifying individual for the Child and Dependent Care Expense Credit?
• What is Teacher Retention Credit?
• Can I claim Earned Income Credit on my California tax return?

       Estimated tax

• How do I figure my estimated tax payments?
• I have no withholding taken out. What do I do?

       Notices And Bills

• I received a bill and I cannot pay it in full. What do I do?
• I received a notice that didn't show all payments made. How do I get credit for them?
• I'm head of my house. Why was I denied Head of Household filing status?
• You didn't give me credit for my dependent. What do I do?
• Why didn't you give me credit for my withholding?

       Protest and appeal

• How can I protest a penalty?
• How do I appeal an FTB decision to the State Board of Equalization?