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Return Information Notice - Code OM

The amounts reported on your original return plus payments made after the return was filed did not match the amount shown on your amended return. Please review both your original return and your amended return for the corrected amounts.

Why did I receive this notice code?

The amount of payments you entered on your amended tax return (Form 540X, line 25) on did not match the total amount of payments we have on record for this tax year. The following may create a difference between your tax payment records and ours:

  • You sent your payment to the Internal Revenue Service instead of the Franchise Tax Board.
  • You wrote the wrong social security number on your check or voucher, or we made a mistake when we entered this information in our files, and we could not properly credit your account.
  • You did not include any additional payments for assessments of tax that resulted from examination of your original return.
  • You included payments for interest or penalties.

What do I need to do?

Compare your original return and any notices we sent regarding your original return with your amended return to find the reason for the difference.

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 review your records to assure the amount of payments on your return matches the amount you sent. You can view your account information online.

After you verify the payments you made, please contact us if your records differ from the list of payments on the notice we sent. Please provide us with the document numbers we stamped on your canceled checks so we can locate your payments easily.

General Information about your notice.