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Return Information Notice - Code EX

We revised your tax liability because:

  1. You incorrectly transferred the total exemption amount on your return.
  2. You incorrectly computed the exemption amount/number on your return.
  3. We reduced/disallowed the total exemption amount because of adjusted gross income limitations.

Why did I receive this notice code?

Compare your tax return to our notice. If reason “a” or “b” applies to your situation, select the tax year identified in the notice from the list below to find out where the error occurred.

If there is no error with the math or in transferring the results or reason “c” applies to your situation, the difference between our figures and yours may be the result of a limitation on your exemption credits. Your federal adjusted gross income was more than the limits for your filing status. To see limits, select the tax year identified in the notice from the list below:

Also see R&TC Section 17054.1 for additional information about the limitation on exemption credits.

What do I need to do?

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

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

General Information about your notice.

Tax Year 2013

Form: Action:
540 Check your math on lines 7, 8, 9, and 10. Then check your addition of lines 7, 8, 9, and 10. Finally, did you enter the total from line 11 correctly on line 32?
540NR Short Form Check your math on lines 7, 8, 10, and 11. Then check your addition of lines 7, 8, 10, and 11. Finally, did you correctly multiply the total on line 11 by the CA exemption Credit Percentage on line 38?
540NRLong Form Check your math on lines 7, 8, 9, 10, and 11. Then check your addition of lines 7, 8, 9, 10, and 11. Finally, did you correctly multiply the total on line 11 by the CA Exemption Credit Percentage on line 38?

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Tax Year 2012

Form: Action:
540/540A Check your math on lines 7, 8, 9, and 10. Then check your addition of lines 7, 8, 9 and 10. Finally, did you enter the total from line 11 correctly on line 32?
540NR Short Form Check your math on lines 7, 8, 10, and 11. Then check your addition of lines 7, 8, 10, and 11. Finally, did you correctly multiply the total on line 11 by the CA exemption Credit Percentage on line 38?
540NRLong Form Check your math on lines 7, 8, 9, 10 and 11. Then check your addition of lines 7, 8, 9, 10 and 11. Finally, did you correctly multiply the total on line 11 by the CA Exemption Credit Percentage on line 38?

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Tax Year 2011

Form: Action:
540/540A Check your math on lines 7, 8, 9, and 10. Then check your addition of lines 7, 8, 9 and 10. Finally, did you enter the total from line 11 correctly on line 32?
540NR Short Form Check your math on lines 7, 8, 10, and 11. Then check your addition of lines 7, 8, 10, and 11. Finally, did you correctly multiply the total on line 11 by the CA exemption Credit Percentage on line 38?
540NRLong Form Check your math on lines 7, 8, 9, 10 and 11. Then check your addition of lines 7, 8, 9, 10 and 11. Finally, did you correctly multiply the total on line 11 by the CA Exemption Credit Percentage on line 38?

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Tax Year 2010

Form: Action:
540A Check your math on lines 7, 8, 9, and 10. Then check your addition of lines 7, 8, 9 and 10. Finally, did you enter the total from line 11 correctly on line 21?
540 Check your math on lines 7, 8, 9 and 10. Then check your addition of lines 7, 8, 9 and 10. Finally, did you enter the total from line 11 correctly on line 32?
540NR Short Form Check your math on lines 7, 8, 10, and 11. Then check your addition of lines 7, 8, 10 and 11. Finally, did you correctly multiply the total on line 11 by the CA exemption Credit Percentage on line 38?
540NRLong Form Check your math on lines 7, 8, 9, 10, and 11. Then check your addition of lines 7, 8, 9, 10 and 11. Finally, did you correctly multiply the total on line 11 by the CA Exemption Credit Percentage on line 38?

 

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Tax Year 2013

If your filing status is: Is the amount on:
  • Form 540 or Long Form 540NR, line 13 more than:
Single or married filing separate $172,615
Married filing joint or qualifying widow(er) $345,235
Head of household $258,927

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Tax Year 2012

If your filing status is: Is the amount on:
  • Form 540/540A or Long Form 540NR, line 13 more than:
Single or married filing separate $169,730
Married filing joint or qualifying widow(er) $339,464
Head of household $254,599

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Tax Year 2011

If your filing status is: Is the amount on:
  • Form 540/540A or Long Form 540NR, line 13 more than:
Single or married filing separate $166,565
Married filing joint or qualifying widow(er) $249,852
Head of household $333,134

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Tax Year 2010

If your filing status is: Is the amount on:
  • Form 540/540A or Long Form 540NR, line 13 more than:
Single or married filing separate $162,186
Married filing joint or qualifying widow(er) $243,283
Head of household $324,376

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