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State of California Franchise Tax Board

Return Information Notice - Code LS

We disallowed your Long Term Care Credit because your California adjusted gross income is $100,000 or more, which is over the qualifying maximum amount.

Why did I receive this notice code?

Note: This credit is no longer available after tax year 2004.

For tax years 2000 through 2004, an eligible caregiver with a California adjusted gross income of less than $100,000 could claim a $500 credit per applicable individual against his or her net tax liability. To qualify for this credit, the applicable individual must have been certified by a physician as needing long-term care for a minimum of 180 consecutive days, a portion of which occurred within the taxable year.

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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