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State of California Franchise Tax Board

Return Information Notice - Code IS

We disallowed the itemized deductions claimed on your return and allowed the standard deduction for your filing status because it was greater.

Why did I receive this notice code?

The amount you entered for your deductions was smaller than the amount we allow for the standard deduction. We revised it to the standard deduction amount for your filing status so that your California income tax would be less. See the table below for the correct amount for your filing status.

Tax Year Filing Status Standard Deduction
2014 Single
Married Filing Separately
$3,992
Married filing jointly
Head of household
Qualifying widow(er)
$7,984
2013 Single
Married Filing Separately
$3,906
Married filing jointly
Head of household
Qualifying widow(er)
$7,812
2012 Single
Married Filing Separately
$3,841
Married filing jointly
Head of household
Qualifying widow(er)
$7,682
2011 Single
Married Filing Separately
$3,769
Married filing jointly
Head of household
Qualifying widow(er)
$7,538

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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