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State of California Franchise Tax Board

Return Information Notice - Code DM

We revised your Disability Access Credit to the correct amount.

Why did I receive this notice code?

The maximum credit cannot exceed $125 (50% of the qualified expenditures that do not exceed $250 per small business). The amount you entered on your tax return was more than that amount. FTB Form 3548 can provide you with 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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