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Notice of Tax Return Change

Why did I receive this notice?

We issue a Notice of Tax Return Change when we correct one or more mistakes on your tax return. The information is only for the tax year printed at the top of the notice, and does not include refund or balance information for any other tax year.

Learn About Your Notice

I Agree with the Change

I Don't Agree with the Change

  1. Enter the code below and find out what you need to do next.
  2. Gather and review all relevant tax documents to check for errors.
  3. To save time, upload any supporting documents to your MyFTB account (optional).
  4. Contact us.

Enter my code before I contact FTB

Example of a code:Example of a code. States [Code=BU], where

Code Related Paragraph What to Do
01 We reduced the amount of credit you asked us to transfer to next year’s estimated tax. See any other code(s) on the notice first for more information.
02 You owed money to a government agency, which may include us. We applied the overpayment from your return to that liability. Contact the agency listed on your notice.
03 The overpayment on your tax return is not enough to cover all contributions you requested. If you chose more than one contribution fund, we divided the amount among the funds.
Gather
Your return.
Review
Your refund and contribution amounts.
See any other code(s) on the notice first for more information.
04 We applied the overpayment on your tax return to a balance due on your account. You do not need to do anything extra before contacting us.
05 We imposed penalties, fees, and/or interest on the tax year, which reduced your refund amount. You do not need to do anything extra before contacting us.
06 We found an error on your tax return in your calculation of total contributions. As a result, we revised your contribution and refund amounts.
Gather
Your return.
Review
The math of your contribution amounts and your refund.
08 We did not process the contribution you requested because we no longer administer the fund. If you want to contribute to this fund, contact the fund directly.
09 We disallowed the contribution you requested because you have no credit available for the tax year. If you want to contribute to this fund, contact the fund directly.
10 We revised your contribution to the California Seniors Special Fund for one of the following reasons:
  1. The contribution you designated was more than the amount allowed for your senior exemption.
  2. The amount of your available credit you had was not enough to allow the contribution.
If you want to contribute to this fund, contact the fund directly.
11

We disallowed the contribution you requested. Unless you have filed a timely claim, we cannot allow a credit or refund after the later of the following dates:

  1. Four years from the original due date of the return.
  2. Four years from the date you filed the return, if filed within the extension period.
  3. One year from the date you overpaid your income taxes.
If you want to contribute to this fund, contact the fund directly.
12 We imposed penalties, fees, and/or interest, which revised your balance due.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
14 We disallowed your direct deposit refund request because we cannot deposit more than two refunds into the same bank account.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
15 We disallowed your direct deposit refund request because we changed your refund amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
16 We disallowed your direct deposit refund request because the account information needed was missing, invalid, or illegible. We converted your direct deposit request to a paper check to ensure a timely refund.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
17 We cannot apply the Use Tax amount claimed on your tax return for one of the following reasons:
  1. You had no overpayment available for the tax year.
  2. The overpayment on your return paid for penalties, fees, and interest imposed on the tax year.
  3. We applied the overpayment on your return to another tax year or taxpayer penalty on your account.

To pay Use Tax, please mail a copy of this notice with a check made payable to “Board of Equalization” to

STATE BOARD OF EQUALIZATION,
PO BOX 942879,
SACRAMENTO, CA 94279-7073.

For assistance with Use Tax questions, please telephone the Board of Equalization’s Information Center at 800.400.7115 or go to boe.ca.gov.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
18 We revised the amount of Use Tax applied for one of the following reasons:
  1. The amount of available overpayment was not sufficient to pay the Use Tax.
  2. The overpayment on your tax return paid for penalties, fees, and interest imposed on the tax year.
  3. We applied the overpayment on your return to another tax year or taxpayer penalty on your account.

To pay Use Tax, please mail a photocopy of this notice with a check made payable to “Board of Equalization” to

STATE BOARD OF EQUALIZATION,
PO BOX 942879,
SACRAMENTO, CA 94279-7073.

For assistance with Use Tax questions, please telephone the Board of Equalization’s Information Center at 800.400.7115 or go to boe.ca.gov.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AA We corrected an error and revised the amount of California adjusted gross income on your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AB We corrected multiple errors found on your tax return and processed it using the information you provided.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AC Your tax return was incomplete. We processed it using the information available to us. We allowed the correct amount of credits and deductions.
Gather
Copy of complete California 540 Tax Return & any supporting documents
AD You used a tax return form for the incorrect year. We corrected the amounts of credits and deductions to the proper amount for the tax year indicated by the attachments we received with your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AG We disallowed your Earned Income Tax Credit because your filing status was Married/RDP Filing Separately.  Contact the Filing Compliance Bureau:
Phone
916.845.7088
AH We disallowed your Earned Income Tax Credit because your filing status was Married/RDP Filing Separately. 
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AI We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers.

Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding:

  • State Disability Insurance (CASDI, SDI, VPDI).
  • Local tax withheld.
  • Any income tax withheld for another state.

Your withholding documents were illegible.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AJ We revised your Earned Income Tax Credit because you made an error when you transferred your federal adjusted gross income from your tax return to Form 3514, California Earned Income Tax Credit.
Gather
Your Form 3514, Earned Income Tax Credit and tax return
Contact the Filing Compliance Bureau
Phone: 916.845.7088
AK We revised your Earned Income Tax Credit because you made an error when you transferred your federal adjusted gross income from your tax return to Form 3514, California Earned Income Tax Credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AM We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers.

Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding:

  • State Disability Insurance (CASDI, SDI, VPDI).
  • Local tax withheld.
  • Any income tax withheld for another state.

We could not verify your withholding through your employer.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AN We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers.

Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding:

  • State Disability Insurance (CASDI, SDI, VPDI).
  • Local tax withheld.
  • Any income tax withheld for another state.

You claimed withholding from a state other than California.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AO We disallowed your Earned Income Tax Credit because your federal adjusted gross income exceeds the limit for your number of qualifying children.
Gather
Federal adjusted gross income wage and withholding documents (W-2, W-2C, 1099 forms, unemployment)
Contact the Filing Compliance Bureau
Phone: 916.845.7088
AP We disallowed your Earned Income Tax Credit because your federal adjusted gross income exceeds the limit for your number of qualifying children.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AR We received an amended tax return from you. We have no record of your original return. We processed the amended return as an original return using the available information.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AS You incorrectly transferred the totals from your attached schedules to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AT We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers.

Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding:

  • State Disability Insurance (CASDI, SDI, VPDI).
  • Local tax withheld.
  • Any income tax withheld for another state.

You did not attach your withholding documents to your tax return.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AU We revised your Earned Income Tax Credit because you made an error when you transferred your wages from your tax return to Form 3514, California Earned Income Tax Credit.
Gather
Your Form 3514, Earned Income Tax Credit and tax return
Contact the Filing Compliance Bureau
Phone: 916.845.7088
AV We revised your Earned Income Tax Credit because you made an error when you transferred your wages from your tax return to Form 3514, California Earned Income Tax Credit.
Gather
Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
Contact and submit documents to the Filing Compliance Bureau
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
AW We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers.

Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding:

  • State Disability Insurance (CASDI, SDI, VPDI).
  • Local tax withheld.
  • Any income tax withheld for another state.

We revised the amount to match the total amount shown on your withholding documents.

Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AX We revised your Earned Income Tax Credit because you made an error when you calculated your earned income. Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date paystubs.
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
AY We revised your Earned Income Tax Credit because you made an error when you calculated your earned income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
AZ The amount of adjusted gross income shown on your tax return was incorrect. We corrected the math errors and processed your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BA You cannot claim a Personal Exemption if someone can claim you as a dependent.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BB We revised your Personal Exemption based on your Filing Status. Review: Your exemption credits on your return 
BC You cannot claim more Blind Exemptions than Personal Exemptions.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
BD You cannot claim more Senior Exemptions than Personal Exemptions.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
BE We revised your Dependent Exemptions to the number of qualifying individuals.
Gather
copies of your California income tax return
BF You made an error when you totaled your Exemption amount. Review: Your exemption credits on your return 
BG You made an error when you transferred your Schedule CA Federal Adjusted Gross Income to your tax return.
Gather
Federal 1040 return and California 540 return and any attached schedules
Review
Compare Federal AGI on 1040 return to line 13 on California return
BH We revised your Federal AGI to the amount reported on your federal return per information we received from the IRS.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BI You made an error when you transferred your Schedule CA adjustments to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BJ You made a math error when you calculated your California Adjusted Gross Income. Review: the math on your copy of your California tax return
BK You made an error when you transferred your Schedule CA Itemized or Standard Deduction to your tax return.
Gather
Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
BL We revised your Standard Deduction since you can be claimed as a dependent on another person's tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BM You made an error when you transferred your Exemption Credits on your tax return.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
BN We limited your Exemption Credits based on your federal adjusted gross income.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
BO You made an error when you subtracted your Exemptions Credits from tax. Review: your California income tax return and check your math
BP You made an error when you added your Tax After Exemption Credits and G-1/5870A Taxes.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BQ You made an error when you transferred your Schedule P Alternative Minimum Tax to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BR We eliminated the Mental Health Services Tax since it is only due when Taxable Income exceeds $1,000,000. 
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BS We revised the Mental Health Services Tax to one percent of your Taxable Income over $1,000,000.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BT You made an error when you added up your Total Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BU You cannot claim credit for Real Estate and Other Withholding unless you report the related income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BV We disallowed your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding because you did not file a timely claim. You must claim excess SDI/VPDI within three years of the due date of the tax return for the year the excess SDI/VPDI was paid. If you disagree with our action and want to protest, you must file a protest with the Employment Development Department (EDD) within 30 days of this notice date. Mail your protest to:

EDD,
FUTA/SDI CERTIFICATION UNIT MIC-5,
PO BOX 826880,
SACRAMENTO, CA 94280-0001

or call 916.654.8333.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
BW You made an error when you added up your Total Payments.
Gather
Copies of canceled checks or electronic payment confirmation.
BX You incorrectly calculated your Overpaid Tax when you subtracted Total Payments from Total Tax. Review: your California income tax return and check your math
BY You incorrectly calculated your Overpaid Tax Available This Year when you subtracted the amount you wanted applied to next year's estimated tax from Overpaid Tax.
Gather
California 540 tax return
Review
tax return details, schedules, and payments on return
BZ You incorrectly calculated your Tax Due when you subtracted Total Payments from Total Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CA We disallowed your Earned Income Tax Credit because you did not have earned income. Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date paystub(s).
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
CB We disallowed your Earned Income Tax Credit because you did not have earned income. Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
CD We revised your Child and Dependent Care Expenses Credit because we could not verify that you or your spouse/RDP (if filing jointly) had enough earned income to substantiate your claim. Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self-employment. For tax year 2004 and after, the nonresident earned income must be from a California source. We based our adjustment on information provided on your tax return, its attachments, and information provided to us by other tax agencies and your employer. For additional information, refer to FTB 3506, Child and Dependent Care Expenses Credit instructions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CE We disallowed your Child and Dependent Care Expenses Credit. To claim the credit you must have earned income. The income you reported on your tax return does not meet the definition of earned income. Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self employment. For additional information, refer to FTB 3506, Child and Dependent Care Expenses Credit instructions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CF We disallowed your Child and Dependent Care Expenses Credit because the social security numbers for your qualifying persons were:
  • Not provided.
  • The same for both.
  • Your own social security number. You cannot use yourself to qualify for the credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CG We revised your California Child and Dependent Care Expenses Credit because the amount of federal Child and Dependent Care Expenses Credit you entered on your return exceeded the maximum allowable amount based on the number of qualifying persons you entered on your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CH We revised your Child and Dependent Care Expenses Credit because another taxpayer also used at least one of the qualifying person’s social security numbers you provided on your tax return. If you disagree with this, please mail us a copy of your qualifying person’s birth certificate, any documents showing your qualifying person’s correct social security number, and, if applicable, the complete child custody agreement for this tax year.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CI We disallowed your Child and Dependent Care Expenses Credit because you did not attach FTB 3506, Child and Dependent Care Expenses Credit to your tax return (federal Form 2441 for tax year 2000).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CJ We disallowed your Child and Dependent Care Expenses Credit because your federal adjusted gross income is greater than $100,000.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CK
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CL We revised your Child and Dependent Care Expenses Credit because you made a math error in calculating the credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CM
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CN We applied your Child and Dependent Care (CDC) credit to reduce your total tax to $0.00. Beginning with the 2011 tax year, a new law reclassified CDC as a nonrefundable credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CO We disallowed your Child and Dependent Care Expenses Credit because FTB 3506, Child and Dependent Care Expenses Credit was incomplete (federal Form 2441 for tax year 2000).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CQ We disallowed your Child and Dependent Care Expenses Credit. Your qualifying person on FTB 3506 was 13 years old or older. You cannot claim this credit when your qualifying person is 13 years or older unless they are disabled. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit, instructions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CR We revised your California Child and Dependent Care Expenses Credit because the amount you entered on your tax return exceeded the maximum allowable credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CT We revised the amount of tax credits to match the amount you claimed on your original tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CU We reduced your Child and Dependent Care Expenses Credit. One of the qualifying persons on FTB 3506, attached to your return, was 13 years old or older. You cannot claim this credit when your qualifying person is 13 years old or older unless they are disabled. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit, instructions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CW We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify. 
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
CX We disallowed your Child and Dependent Care Expenses Credit. You did not provide the physical address of the day‑care facility on form FTB 3506, Child and Dependent Care Expenses, attached to your tax return. The address listed was a PO Box or you left the address space blank. Please mail a copy of this letter with your revised FTB 3506, Child and Dependent Care Expenses Credit to FRANCHISE TAX BOARD, FILING COMPLIANCE BUREAU MS F151, PO BOX 1468, SACRAMENTO, CA 95812‑1468. Contact the Filing Compliance Bureau:
Phone: 916.845.7088
CY We disallowed your Earned Income Tax Credit because your earned income exceeds the limit for your number of qualifying children. Gather: Withholding documents (W-2, W-2C, 1099 forms)
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
CZ We disallowed your Earned Income Tax Credit because your earned income exceeds the limit for your number of qualifying children. Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
DA We disallowed your Earned Income Tax Credit because your investment income exceeds the limit. Gather: 1099-B, 1099-INT showing your investment income
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
DB We disallowed your Earned Income Tax Credit because your investment income exceeds the limit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DD We revised your Dependent Parent Credit to the correct amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DE We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else. Contact the Filing Compliance Bureau:
Phone: 916.845.7088
DF We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DG We disallowed your Earned Income Tax Credit because you or your spouse/RDP exceed the age limit. Gather: Social Security card, Driver's License and/or identification cards
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
DH We disallowed your Earned Income Tax Credit because you or your spouse/RDP exceed the age limit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DI We processed your tax return using the standard deduction, which is greater than your itemized deductions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DJ We disallowed your Earned Income Tax Credit because you, or you and your spouse/RDP did not provide your Date of Birth (DOB). Contact the Filing Compliance Bureau:
Phone: 916.845.7088
DK We disallowed your Earned Income Tax Credit because you, or you and your spouse/RDP did not provide your Date of Birth (DOB).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DM We revised your Disability Access Credit to the correct amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DN We revised your Earned Income Tax Credit because you made an error when you transferred your credit from Form 3514, California Earned Income Tax Credit, to your tax return. Gather: Your Form 3514, Earned Income Tax Credit and tax return
Contact the Filing Compliance Bureau:
Phone: 916.845.7088
DO We revised your Earned Income Tax Credit because you made an error when you transferred your credit from Form 3514, California Earned Income Tax Credit, to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DP We disallowed your Dependent Parent Credit because of one of the following reasons: (a) You claimed the Joint Custody Head of Household Credit (you cannot claim both credits). (b) Your filing status was not married filing separately.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DQ We revised your Earned Income Tax Credit because one or more qualifying children were older than you, or you and your spouse/RDP. Contact the Filing Compliance Bureau:
Phone: 916.845.7088
DR We revised your Earned Income Tax Credit because one or more qualifying children were older than you, or you and your spouse/RDP.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DS We revised your standard or itemized deduction to the correct amount for your filing status.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DT We revised your Earned Income Tax Credit because one or more qualifying children exceed the age limit. Gather: Your completed Form 3514, Earned Income Tax Credit
Contact the Filing Compliance Bureau:
Phone: 916.845.7088
DU We revised your Earned Income Tax Credit because one or more qualifying children exceed the age limit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DV We revised your Earned Income Tax Credit because one or more qualifying children did not live with you in California the required number of days. Gather: Proof of length qualifying child(ren) resided with you in California
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
DW We revised your Earned Income Tax Credit because one or more qualifying children did not live with you in California the required number of days.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
DX We revised your Earned Income Tax Credit because one or more qualifying children did not have a social security number valid for employment. Gather: Social security card(s) for your qualifying child(ren)
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
DY We revised your Earned Income Tax Credit because one or more qualifying children did not have a social security number valid for employment.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EA We revised your Personal Exemption Credit to the correct amount.
Gather
Your California tax return
Review
Your exemption credits on your return 
EB We revised your Dependent Exemption Credit because you did not list the names of each dependent on your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EC We revised your Blind Exemption Credit to the correct amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
ED We revised your Employer Child Care Program Credit to the correct amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EE We revised your Senior Exemption Credit to the correct amount.
Gather
copies of your California income tax return
EF We revised your Earned Income Tax Credit because a qualifying child’s social security number (SSN) was the same as another person’s SSN on the tax return. Contact the Filing Compliance Bureau:
Phone: 916.845.7088
EG We revised your Earned Income Tax Credit because a qualifying child’s social security number (SSN) was the same as another person’s SSN on the tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EH We revised your Earned Income Tax Credit because the social security number of one or more qualifying children was allowed on another tax return. Contact the Filing Compliance Bureau:
Phone: 916.845.7088
EI We revised your Earned Income Tax Credit because the social security number of one or more qualifying children was allowed on another tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EJ We revised your Earned Income Tax Credit because you made an error calculating the credit amount. Gather: Your completed Form 3514, Earned Income Tax Credit
Contact the Filing Compliance Bureau:
Phone: 916.845.7088
EK We revised your Earned Income Tax Credit because you made an error calculating the credit amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EL We disallowed your Earned Income Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete. Gather: Completed Form 3514, Earned Income Tax Credit
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
EM We disallowed your Earned Income Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EN We disallowed your Earned Income Tax Credit because you did not provide the full name of the qualifying child.  Gather: Your Form 3514, Earned Income Tax Credit
Contact the Filing Compliance Bureau:
Phone: 916.845.7088
EO We disallowed your Earned Income Tax Credit because you did not provide the full name of the qualifying child. 
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EP We revised the amount of estimated tax payments shown on your tax return because our records do not show the same amount received. Go to ftb.ca.gov and select "Access MyFTB Account" to verify your estimated payment amounts. - Review: Use your MyFTB Account to review your estimated tax payments to make sure they match the amount you sent.
OR
- Gather: Copies of canceled checks or electronic payment confirmation.
EQ We disallowed your Earned Income Tax Credit because you did not provide the Date of Birth (DOB) of the qualifying child. Gather: Birth certificate(s) for your qualifying child(ren)
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
ER We disallowed your Earned Income Tax Credit because you did not provide the Date of Birth (DOB) of the qualifying child.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
ES We revised your Dependent Exemption Credit because you cannot claim yourself or your spouse as a dependent.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
ET We disallowed your Earned Income Tax Credit because you did not provide the qualifying child’s relationship to you. Gather: Legal documents supporting your qualifying children's relationship to you (adoption documents, birth certificate)
Social Security card for your qualifying child
Proof of residence for your qualifying child
Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the begining of the tax year in question (if applicable)
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
EU We disallowed your Earned Income Tax Credit because you did not provide the qualifying child’s relationship to you.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EW We revised your Dependent Exemption Credit because the dollar amount was incorrect for the number of dependents listed on your return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
EX We revised your tax liability because you did not correctly calculate or transfer the exemption credits on your tax return.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
EZ We revised or disallowed your Enterprise Zone Employee Credit because your California adjusted gross income exceeded the maximum qualifying amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
FF Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit because the address given for one or more of your qualifying children does not match your address for the required timeframe. Gather: Proof of residence for you and your qualifying child(ren)
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
FG Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit because we could not confirm the qualifying children you claimed qualifying you for the credit. Gather: Social Security card for your qualifying children
Birth certificates for your qualifying children
Proof of residence for your qualifying children
Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the begining of the tax year in question (if applicable)
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
FH Based on the information you provided, we disallowed your Earned Income Tax Credit because we could not verify your wages. Gather: Withholding documents (W-2, W-2 C, 1099 forms) and year-to-date paystubs
Contact or submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
FI We disallowed or adjusted your Earned Income Tax Credit based on the earned income reported on your return or by your employer. Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
FJ We disallowed your Earned Income Tax Credit because you or your spouse/RDP did not respond to FTB 4502, Additional Documentation Required Letter. - Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
Social Security cards for your qualifying children (if applicable)
Birth certificates for your qualifying children (if applicable)
Proof of residence for your qualifying children
Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the begining of the tax year in question (if applicable)
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
FK We disallowed your Dependent Exemption(s) because you did not provide a valid identification number for the dependent.
Gather
Dependent(s) social security card(s) or dependent(s) IRS ITIN paperwork.
FL We disallowed your Dependent Exemption because you cannot claim yourself or your spouse/RDP as a dependent.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
FM We disallowed your Dependent Exemption(s) because the dependent’s identification number has been used on another return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
FN We revised your filing status because you do not have a dependent.
Gather
California tax return
Review
Dependents claimed on return
FS We revised your filing status because of conflicting information you provided on your tax return. This revision may have affected your standard deduction, tax, and credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GA You made an error when you calculated Amount You Owe.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GB You incorrectly calculated your Refund when you subtracted your Use Tax and Total Contribution from your Overpaid Tax Available This Year.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GC The withholding claimed on your return has been revised to the amount that we could verify with the Employment Development Department (EDD). We also considered any W-2’s and forms 1099 reporting withholding that you provided with your tax return. If you have documentation supporting the original amount of withholding claimed, please contact us.
Gather
Withholding documents (W-2, W-2 C, 1099-R) or final year-to-date pay stub(s)
GD You cannot claim credit for CA Income Tax Withheld unless you report the related income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GE You made an error when you transferred your Schedule CA California Taxable Income to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GF You incorrectly calculated your CA Tax Rate when you divided your Tax by your Total Taxable Income.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GG You incorrectly calculated your CA Tax Before Exemption Credits when you multiplied your CA Taxable Income by your CA Tax Rate.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GH You incorrectly calculated your CA Exemption Credit Percentage when you divided your CA Taxable Income by your Total Taxable Income.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GI You incorrectly calculated your CA Prorated Exemption Credits when you multiplied your Exemption Amount by your CA Exemption Credit Percentage.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GJ You made an error when you limited or calculated your CA Prorated Exemption Credits.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GK You incorrectly calculated your CA Regular Tax Before Credits when you subtracted your CA Prorated Exemption Credits from your CA Tax Before Exemption Credits.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GL You incorrectly calculated your CA Regular Tax Before Credits.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GM You made an error when you added your CA Regular Tax Before Credits and G-1/5870A Taxes.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GN You made an error when you transferred your CA Regular Tax Before Credits to Line 42.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
GO We disallowed your Child and Dependent Care Expenses Credit because you did not attach FTB 3506, Child and Dependent Care Expenses Credit to your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GP You claimed your Nonrefundable Child and Dependent Care Expenses Credit more than once.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GQ We revised the special credit listed below to the maximum allowed for your filing status.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GR We reduced the special credit listed below to the remaining tax balance that may be offset by the credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GS We reduced the special credit listed below to the maximum percentage of net tax allowed for the credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GT We reduced the special credit listed below to the maximum percentage of Taxable Income allowed for the credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GU We disallowed the special credit listed below because your Federal Adjusted Gross Income exceeded the maximum allowed for your filing status.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GV We disallowed the special credit listed below because it is not available in this tax year.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GW We revised the special credit listed below because you claimed it more than once.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GX We disallowed a special credit because it is not a California credit.
Gather
A copy of your California income tax return.
Review
Your credits claimed
GY We disallowed the lesser of your Dependent Parent Credit or your Joint Custody Head of Household Credit because you cannot claim both credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
GZ We disallowed your Dependent Parent Credit because your filing status was not Married Filing Separately.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HA We revised or disallowed your Senior Head of Household Credit because your California adjusted gross income exceeded the maximum qualifying amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HB You made an error calculating your adjusted gross income From All Sources when you subtracted your Unemployment Compensation and Military Pay Adjustment from federal adjusted gross income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HC You made an error calculating your Payments Balance.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HD You made an error calculating your Use Tax Balance.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HE You made an error calculating your Overpaid Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HF You made an error calculating your Tax Due.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HG You made an error calculating your Amount Due.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HI We revised or disallowed your New Employment Credit because you did not have a net increase in full-time employees. 
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HJ We revised or disallowed your Other State Tax Credit because the other state listed was California or not a U.S. state/possession.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
HK We disallowed your Earned Income Tax Credit because you or your spouse/RDP did not provide a valid social security number valid for employment. Gather: Social Security card, Driver's License and/or identification cards
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.9351
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
HL We disallowed your Earned Income Tax Credit because you or your spouse/RDP did not provide a valid social security number valid for employment.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IC We revised the Exemption Credit and Special Credit because you are subject to alternative minimum tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IE We adjusted your tax liability. Our adjustments may have affected the application of credits with carryover provisions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IF We disallowed your Earned Income Tax Credit because you filed a Group return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IG We disallowed your Earned Income Tax Credit because you filed a Group return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IH We disallowed your Earned Income Tax Credit because the social security number for you or your spouse/RDP was allowed for a qualifying child on another tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
II We disallowed your Earned Income Tax Credit because the social security number for you or your spouse/RDP was allowed for a qualifying child on another tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
IS We disallowed the itemized deductions claimed on your tax return and allowed the standard deduction for your filing status because the itemized deductions were not substantiated.
Gather
Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
JD We revised or disallowed your Joint Custody Head of Household Credit for one of the following reasons: (a) Your filing status was not single or married filing separately. (b) The amount exceeded the allowable amount based on your tax liability.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KA We disallowed the special credit listed below because you cannot claim it when you are subject to alternative minimum tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KB We disallowed your Joint Custody Head of Household Credit because your filing status was not Single or Married Filing Separately.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KC You made an error when you subtracted your Total Special Credits from your net tax. Review: Your special credits on your return 
KD You made an error when you calculated your prorated special credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KE We revised or disallowed your special credits. Only credits directly attributable to the business entity's activities can be claimed on a group return. Directors are not allowed to claim any credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KF You incorrectly calculated your Refund when you subtracted your Total Contribution from your Overpaid Tax Available This Year. Review: your California income tax return and check your math
KG We revised your wages to match your Form W-2.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KH You made an error totaling your income. Review: your California income tax return and check your math
KI You made an error using the 2EZ Table to calculate your tax.
Gather
Your California 5402EZ tax return  
Review
Your tax amount on line 17 on your 5402EZ return using the 2EZ Table 
KJ You made an error using the Dependent Tax Worksheet to calculate your tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KL We disallowed the special credit listed below because your California Adjusted Gross Income exceeded the maximum allowed for your filing status. - See any other code(s) on the notice for more information
- Gather: copies of your California income tax return
KM We allowed the estimate payments shown on your account. If you make future estimate payments, you must use Form 540 instead of Form 540 2EZ.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KN You made an error when you subtracted your Total Tax Withheld from your Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KO You incorrectly calculated your Refund when you subtracted your Use Tax and Total Contribution from your Overpaid Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KP We disallowed your Senior Head of Household Credit because you did not use the Head of Household filing status the previous two years.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KQ We revised or disallowed your Other State Tax Credit because the other state does not have an income tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KR Your Schedule CA subtraction of Taxable Refunds of State and Local Income Taxes cannot be larger than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KS You made an error when you transferred your Schedule D Capital Gain/Loss Adjustment to your Schedule CA.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KT You made an error when you transferred your Schedule D-1 Ordinary Gain/Loss Adjustment to your Schedule CA.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KU Your Schedule CA subtraction of Unemployment Compensation cannot be larger than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KV Your Schedule CA subtraction of Social Security Benefits cannot be larger than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
KW You made an error when you totaled your Schedule CA, Column A income. -Gather: Complete copy of California tax return
-Review: math on California Schedule CA (or 540NR Schedule CA) in Column A
KX You made an error when you totaled your Schedule CA, Column B income. -Gather: Complete copy of California tax return
-Review: math on California Schedule CA (or 540NR Schedule CA)in Column B
KY You made an error when you totaled your Schedule CA, Column C income. -Gather: Complete copy of California tax return
-Review: math on California Schedule CA (or 540NR Schedule CA)in Column C
KZ Your Schedule CA subtraction of Educator Expenses cannot be less than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
LS We disallowed your Long-Term Care Credit because your California adjusted gross income is $100,000 or more, which is over the qualifying maximum amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
MH We revised the amount of Mental Health Services Tax you claimed on your tax return for one of the following reasons: (a) You did not claim Mental Health Services Tax and based on the Taxable Income on your return, the tax should have been assessed. (b) You did not correctly compute the tax amount on your return. We used information provided on your return, schedules, forms, and other attachments.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NA We revised or entered your California adjusted gross income based on information from your Form W-2 or CA Schedule W-2 because Schedule CA (540NR) was not attached. This could affect the percentage used to compute tax on your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NB Due to the change in your adjusted gross income from all sources, we also revised the percentage of California adjusted gross income to total income from all sources.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NC We revised your California adjusted gross income based on information from your Schedule CA (540NR). This could affect the percentage used to compute tax on your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
ND We revised the California taxable income on your tax return for one or more of the following reasons: (a) You made an error calculating or transferring taxable income. (b) You incorrectly calculated the deduction percentage. (c) You incorrectly calculated the California deduction amount. This revision affected the computation of tax and credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NE We disallowed your generated new employment credit because you did not claim the credit on a timely filed original tax return. This may have affected your claimed and/or carryover amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NH We revised or denied your new home or first-time buyer credit for one or more of the following reasons: a) We could not locate your certificate of allocation. b) Your claim did not match your allocated credit amount for the tax year. c) Married couples filing separately must divide the credit equally. d) You did not claim the credit on a timely filed original tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NJ We disallowed your generated new jobs credit because you did not claim the credit on a timely filed original tax return by the cutoff date. This may have affected your claimed and/or carryover amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
NN We revised the total tax on your tax return for one or more of the following reasons: (a) You incorrectly calculated the CA Tax Rate, the CA Credit Percentage, or the CA Exemption Credit Percentage. (b) You made an error calculating or transferring the tax on Schedule G-1 or FTB 5870A, Tax on Accumulation Distribution of Trusts.
Gather
A copy of your California income tax return.
Review
Your 540NR and check your math.
NP We revised the total tax on your tax return for one or more of the following reasons: (a) You calculated the ratio incorrectly. (b) You incorrectly used the ratio to calculate the tax amount and credits. (c) You made an error calculating or transferring the tax on Schedule G-1 or FTB 5870A, Tax on Accumulation Distribution of Trusts.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OA We revised your refund because: (a) You incorrectly added your total payments and credits, or (b) You made an error subtracting your payments and credits from total tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OB We revised your balance due because: (a) You incorrectly added your total payments and credits, or (b) You made an error subtracting your total payments or credits from total tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OC We revised your estimated tax transfer amount because we found an error on your tax return. See any other code(s) on the notice first for more information.
OF The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount of refund received.
- See any other code(s) on the notice for more information
- Gather: copies of your California income tax return
OM The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount paid with original return plus payments made after the return was filed.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OP The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount of estimated tax payments.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OS The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount of excess State Disability Insurance (SDI)/Voluntary Plan Disability Insurance (VPDI).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OT The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount of taxable income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OU The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

You cannot change Use Tax with an amended return. To pay Use Tax, please mail a copy of this notice with a check made payable to “Board of Equalization” to STATE BOARD OF EQUALIZATION, PO BOX 942879, SACRAMENTO, CA 94279-7073. For assistance with Use Tax questions, please call the Board of Equalization’s Information Center at 800.400.7115 or go to boe.ca.gov.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OV The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Voluntary Contributions cannot be changed with an amended return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OW The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts.

Amount of California withholding.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
OX You filed multiple tax returns for the same tax year. We combined the returns and recomputed your tax, resulting in a reduced refund. In the future, report all your income on one return or use Form 540X to correct a return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PA Your Schedule CA subtraction of Health Savings Account Deduction cannot be less than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PB Your Schedule CA subtraction of Tuition and Fees cannot be less than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PC Your Schedule CA subtraction of Domestic Production Activities Deduction cannot be less than the federal amount.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PD You made an error when you totaled your Schedule CA, Column B Adjustments to Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PE You made an error when you totaled your Schedule CA, Column C Adjustments to Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PF You made an error when you subtracted your Schedule CA, Column A Total Adjustments to Income from Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PG You made an error when you subtracted your Schedule CA, Column B Total Adjustments to Income from Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PH You made an error when you subtracted your Schedule CA, Column C Total Adjustments to Income from Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PI You made an error when you subtracted your Schedule CA, Line 39 amount from your Federal Itemized Deductions.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PJ You made an error when you combined your Schedule CA, Lines 40 and 41.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PK You made an error when you calculated your itemized or standard deduction on Schedule CA.
Gather
Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
PL You made an error on your Schedule D when you totaled your current year loss and your carryover loss.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PM You made an error on your Schedule D when you combined your Total Gains and Total Losses on Line 8.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PN You made an error on your Schedule D when you limited your loss on Line 9.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PO You made an error on your Schedule D when you entered your California gain or loss on Line 11.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PP You made an error on your Schedule D when you entered your difference on Line 12a.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PQ You made an error on your Schedule D when you entered your difference on Line 12b.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PR You made an error on your Schedule D-1 when you combined Lines 10-16.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PS You made an error on your Schedule D-1 when you transferred your ordinary California gains and losses from Line 18b to Line 20.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PT You made an error on your Schedule D-1 when you entered your difference on Line 21a.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PU You made an error on your Schedule D-1 when you entered your difference on Line 21b.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PV You made an error on your Schedule S when you entered your California Tax Liability (without other state tax credit).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PW You made an error on your Schedule S when you transferred your California Adjusted Gross Income from your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PX You made an error on your Schedule S when you calculated the percentage on Line 5.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PY You made an error on your Schedule S when you calculated Line 6.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
PZ You made an error on your Schedule S when you calculated the percentage on Line 10.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QA You made an error on your Schedule S when you calculated Line 11.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QB You made an error on your Schedule S when you calculated Line 12.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QC You made an error on Form 3506 when you added your qualifying expenses on Line 3.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QD We disallowed your Child and Dependent Care Expenses Credit because the full name of the qualifying person was not provided.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QE We disallowed your Child and Dependent Care Expenses Credit because the Date of Birth of the qualifying person was not provided.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QF We revised your Child and Dependent Care Expenses Credit because you made an error when you limited your qualifying expenses on Line 3.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
QG Los Angeles Revitalization Zone Hiring & Sales or Use Tax See any other code(s) on the notice first for more information.
QH Low-Emission Vehicles See any other code(s) on the notice first for more information.
QI Young Infant See any other code(s) on the notice first for more information.
QJ Prison Inmate Labor See any other code(s) on the notice first for more information.
QK Senior Head of Household See any other code(s) on the notice first for more information.
QL Enterprise Zone Employee See any other code(s) on the notice first for more information.
QM Joint Custody Head of Household See any other code(s) on the notice first for more information.
QN Ridesharing See any other code(s) on the notice first for more information.
QO Low-Income Housing See any other code(s) on the notice first for more information.
QP Dependent Parent See any other code(s) on the notice first for more information.
QQ Recycling Equipment See any other code(s) on the notice first for more information.
QR Agricultural Products See any other code(s) on the notice first for more information.
QS Enterprise Zone Hiring & Sales or Use Tax See any other code(s) on the notice first for more information.
QT Water Conservation See any other code(s) on the notice first for more information.
QU New Advanced Strategic Aircraft See any other code(s) on the notice first for more information.
QV Solar Pump See any other code(s) on the notice first for more information.
QW Solar Energy See any other code(s) on the notice first for more information.
QX New California Motion Picture and Television Production See any other code(s) on the notice first for more information.
QY Commercial Solar Energy See any other code(s) on the notice first for more information.
QZ Energy Conservation See any other code(s) on the notice first for more information.
RN We disallowed or revised your Nonrefundable Renter’s Credit for one or more of the following reasons: (a) You claimed the wrong amount for your filing status. (b) Your California adjusted gross income is over the qualifying maximum amount. (c) You are only entitled to part of the credit because you are a part-year resident of California. (d) You are not a resident of California and do not qualify for this credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
RU We applied your Renter’s Credit to reduce your total tax to $0.00. Renter’s Credit is not a refundable credit.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
SL We revised your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). The paragraphs below explain why. If you disagree with our action and want to protest, you must file a protest with the Employment Development Department (EDD) within 30 days of this notice date. Mail your protest to: EDD, FUTA/SDI CERTIFICATION UNIT MIC-5, PO BOX 826880, SACRAMENTO, CA 94280-0001 or call 916.654.8333.

You did not file a timely claim. You must file your claim within three years of the due date of the tax return for the year you paid the excess SDI/VPDI.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
SS We revised your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). The paragraphs below explain why. If you disagree with our action and want to protest, you must file a protest with the Employment Development Department (EDD) within 30 days of this notice date. Mail your protest to: EDD, FUTA/SDI CERTIFICATION UNIT MIC-5, PO BOX 826880, SACRAMENTO, CA 94280-0001 or call 916.654.8333.

We revised your claim to the maximum amount substantiated by your Forms W 2 or other wage documents.
Gather
All original W-2s.
TC You incorrectly calculated the tax amount on your tax return. Review: The math on your California tax return
TD We reduced your Teacher Retention Credit to the maximum amount allowable.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
TI We revised your taxable income because the deductions claimed on your tax return were incorrectly subtracted from your adjusted gross income.
Gather
Complete copies of your California and Federal tax returns
TT We revised your total tax. The paragraphs below explain why:

You made an error in calculating your total credits or tax liability.
Review: your California income tax return and check your math
TU We revised your total tax. The paragraphs below explain why:

You made an error transferring figures to the next page of your tax return
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
TV We revised your total tax. The paragraphs below explain why:

You did not identify the special credits claimed on your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
TX We revised your total tax. The paragraphs below explain why:

We disallowed a credit for one of the following reasons: (a) It is not available for this tax year. (b) It is expired and there are no carryover provisions. (c) It is not a California Credit. (d) It has been suspended.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
TY We revised your total tax. The paragraphs below explain why:

We revised your total tax based on your adjusted gross income, filing status, and/or the dependents shown on your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
UA Research See any other code(s) on the notice first for more information.
UB Political Contributions See any other code(s) on the notice first for more information.
UC Orphan Drug See any other code(s) on the notice first for more information.
UD Residential Rental & Farm Sales See any other code(s) on the notice first for more information.
UE Other State Tax See any other code(s) on the notice first for more information.
UF Prior Year Alternative Minimum Tax See any other code(s) on the notice first for more information.
UG Employer Child Care Program See any other code(s) on the notice first for more information.
UH Employer Child Care Contribution See any other code(s) on the notice first for more information.
UI Employer Ridesharing (Large) See any other code(s) on the notice first for more information.
UJ Employer Ridesharing (Small) See any other code(s) on the notice first for more information.
UK Employer Ridesharing (Transit Passes) See any other code(s) on the notice first for more information.
UL Employee Ridesharing See any other code(s) on the notice first for more information.
UM Commercial Solar Electric System See any other code(s) on the notice first for more information.
UN Child Adoption See any other code(s) on the notice first for more information.
UO Local Agency Military Base Recovery Area Hiring & Sales or Use Tax See any other code(s) on the notice first for more information.
UP Manufacturers' Investment See any other code(s) on the notice first for more information.
UQ Salmon & Steelhead Trout Habitat Restoration See any other code(s) on the notice first for more information.
UR Enhanced Oil Recovery See any other code(s) on the notice first for more information.
US Donated Agricultural Products Transportation See any other code(s) on the notice first for more information.
UT Disabled Access for Eligible Small Businesses See any other code(s) on the notice first for more information.
UU Rice Straw See any other code(s) on the notice first for more information.
UV Farmworker Housing See any other code(s) on the notice first for more information.
UW Community Development Financial Institutions Investment See any other code(s) on the notice first for more information.
UX Targeted Tax Area Hiring & Sales or Use Tax See any other code(s) on the notice first for more information.
UY Manufacturing Enhancement Area Hiring See any other code(s) on the notice first for more information.
UZ Natural Heritage Preservation See any other code(s) on the notice first for more information.
VL We could not verify your withholding. - Gather: Withholding documents (W-2, W-2 C, 1099-R) and final year-to-date pay stub(s).
- Be prepared to submit copies of your Social Security card and driver's license/state issued identification card.
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.6036
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
VM We could not verify your withholding through your employer.  Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
- Be prepared to submit copies of your Social Security card and driver's license/state issued identification card.
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.6036
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
VN We reduced your withholding because the withholding credits on the form W-2 were from a state other than California.  Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s).
- Be prepared to submit copies of your Social Security card and driver's license/state issued identification card.
- Contact and submit documents to the Filing Compliance Bureau:
Phone: 916.845.7088
Fax: 916.845.6036
Mail: Franchise Tax Board MS 151
PO Box 1468
Sacramento, CA 95812-1462
VO We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum amount substantiated by your Forms W-2 or other wage documents. If you disagree with our action and want to protest, you must file a protest with the Employment Development Department (EDD) within 30 days of this notice date. Mail your protest to: EDD, FUTA/SDI CERTIFICATION UNIT MIC-5, PO BOX 826880, SACRAMENTO, CA 94280-0001 or call 916.654.8333.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VP We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum allowable amount substantiated by your Forms W-2 or other wage documents. If you disagree with our action and want to protest, you must file a protest with the Employment Development Department (EDD) within 30 days of this notice date. Mail your protest to: EDD, FUTA/SDI CERTIFICATION UNIT MIC-5, PO BOX 826880, SACRAMENTO, CA 94280-0001 or call 916.654.8333.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VQ We revised the year end of the tax return since group returns can only be filed on a calendar year basis. This may have changed the tax rate.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VR You cannot claim Exemption credits on a group return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VS We disallowed the Special Credit listed below because it is not allowed on group returns.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VT You incorrectly calculated your Total Taxable Income when you subtracted your standard or itemized deduction from adjusted gross income from all sources.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VU You made an error when you calculated your CA Prorated Standard Deduction.
Gather
Complete copy of your California 540NR 
VV You incorrectly calculated your CA Taxable Income when you subtracted your CA Prorated Standard Deduction from your CA Adjusted Gross Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VW We disallowed the special credit listed below because your Adjusted Gross Income From All Sources exceeded the maximum allowed for your filing status.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VX You incorrectly calculated your Total Tax when you subtracted your Nonrefundable Renter's Credit from your CA Regular Tax Before Credits.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VY We allowed the estimate payments shown on your account. If you make future estimate payments, you must use Form 540NR Long instead of Form 540NR Short.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
VZ You incorrectly calculated your Refund when you subtracted your Total Contribution from your Overpaid Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
WS We revised the amount of real estate, backup, or nonresident withholding to the amount of available credit we were able to verify. If you disagree with our revision, please call the Withholding Services and Compliance Section at 888.792.4900, or send your explanation and supporting documents to us by fax at 916.845.9512, or mail to FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO, CA 94267-0651. - Review: Check your tax return; compare the amounts and identification numbers from your withholding documents.
- Gather: You may need various real estate paperwork.
- Call the Withholding Services and Compliance Section at 888.792.4900, or send your explanation and supporting documents to us by fax at 916.845.9512, or mail to FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO, CA 94267-0651.
XA We revised your Exemption Credits to the correct amount for the tax year.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
XB You made an error when you calculated your Adjusted Total Income or Loss.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XC You incorrectly calculated your Taxable Income when you subtracted your Income Distribution Deduction from your Adjusted Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XD You incorrectly calculated your income reportable to California.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XE You made an error when you calculated your Total Tax.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XF We revised your Exemption Credit to the correct amount for your entity type.
Gather
Exemption information.
Review
Your exemption credits on your return and compare lines 11 & 32.
XG We revised the special credit listed below to the maximum allowed.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XH You made an error when you calculated your Tax Liability.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XI We revised your California Income Tax Previously Paid to match our records.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XL You made an error when you added your Schedule G California Source Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XM You made an error when you added your Schedule G Non-California Source Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XN We disallowed the special credit listed below because you did not attach the required schedule.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XO We disallowed the special credits you did not identify on your tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XP You made an error when you transferred your Regular Tax Before Credits from your tax return to your Schedule P.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XQ You made an error calculating your excess tax which may be offset by credits when you transferred net tax from your tax return to your Schedule P.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XR You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P Tentative Minimum Tax from Side I to Side II.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XS You made an error when you transferred your Regular Tax Before Exemption Credits from your tax return to your Schedule P (540NR).
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XT You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P (540NR) Tentative Minimum Tax from Side II to Side III.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XU You made an error when you totaled your Schedule CA, Column D income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XV You made an error when you totaled your Schedule CA, Column E income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XW You made an error when you totaled your Schedule CA, Column D Adjustments to Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XY You made an error when you totaled your Schedule CA, Column E Adjustments to Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
XZ You made an error when you subtracted your Schedule CA, Column D Total Adjustments to Income from Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YA You made an error when you subtracted your Schedule CA, Column E Total Adjustments to Income from Total Income.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YB You made an error when you transferred your Schedule CA Itemized /Standard Deduction from Line 44 to 46.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YC You made an error when you calculated your Schedule CA Deduction Percentage.
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W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YD You made an error calculating your Schedule CA Itemized/Standard Deduction when you multiplied your deductions by the Deduction Percentage.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YE You made an error calculating your Schedule CA California Taxable Income when you subtracted your CA Itemized/Standard Deduction from CA AGI.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YF You made an error when you totaled your Schedule CA, Column A Adjustments to Income. Review: your California income tax return and check your math
YG You made an error when you transferred your itemized deductions to Schedule CA, Line 43.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YI New Employment
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YJ California Competes
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YK College Access
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YL We reduced or disallowed your withholding because you claimed incorrect tax values as state income tax withheld. You may verify this change by re-examining copies of your form(s) W-2 and your state income tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YM We disallowed your Earned Income Tax Credit as it was determined you did not reside in California for at least half the year (183 days) based on the information provided by you or your spouse/RDP in response to FTB 4502 Additional Documentation Required Letter.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YN We reduced or denied your Earned Income Tax Credit because your wages, or a portion of your wages, were not subject to CA State withholding.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
YU We reduced or disallowed your withholding because you incorrectly claimed State Disability Insurance (SDI) as state income tax withheld. You may verify this change by re-examining copies of your form(s) W-2 and your state income tax return.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
ZG We revised or disallowed your Other State Tax Credit because you were not included in a group nonresident return for the other state or you were not a dual resident of Virginia.
Gather
W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. cancelled check, transaction number, etc.)
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