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State of California Franchise Tax Board

Return Information Notice - Code NH

We revised or denied your new home or first-time buyer credit for one or more of the following reasons:

  1. We could not locate your certificate of allocation.
  2. Your claim did not match your allocated credit amount for the tax year.
  3. Married couples filing separately must divide the credit equally.
  4. You did not claim the credit on a timely filed original tax return.

Why did I receive this notice code?

You must comply with all of the provisions in the legislation which created the credit. For more information about the credit, go to Tax Credit for New Home / First-Time Buyer.

What do I need to do?

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

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

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