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State of California Franchise Tax Board

Return Information Notice - Code IC

We revised the exemption credit and special credit because you had alternative minimum tax.

Why did I receive this notice code?

For alternative minimum tax, the Exemption credit and special credit receive different tax treatment than for regular tax. To figure the amounts use the Schedule P (540) instructions. If you filed a 540NR make sure you refer to the Schedule P (540NR).

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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