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State of California Franchise Tax Board

Return Information Notice - Code ED

We revised your Employer Child Care Program Credit to the correct amount.

Why did I receive this notice code?

The amount of credit you claimed on your tax return was incorrect.

Employer Childcare Program Credit: Credit Code - 189

You may claim a credit of 30% of costs you paid or incurred for establishing a childcare program, or constructing a childcare facility. The amount of credit for any taxable year is limited to $50,000.

Employer Childcare Contribution Credit: Credit Code - 190

You may claim a credit of up to 30% of costs you paid or incurred for contributions made to a qualified care plan on behalf of any of your California employees' dependents under the age of 12. The amount of the credit cannot exceed $360 per dependent in any taxable year. Refer to form FTB 3501 for more information on this credit.

What do I need to do?

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

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

General Information about your notice.

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