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State of California Franchise Tax Board

Return Information Notice - Code CW

We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify.

Why did I receive this notice code?

The information you provided indicates that the childcare provided to you was outside of California. By law, you do not have to maintain a household in California. However, the care must be provided in California. See R&TC Section 17052.6 for more information.

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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