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State of California Franchise Tax Board

Information Returns—Important Information

We no longer accept tapes, diskettes, or CDs

To conform to the IRS, we no longer accept information returns filed on tapes, diskettes, or CDs. We encourage you to file electronically.

Avoid the top 3 filing errors

  1. Combined file indicated. “A” record
    • Entry field needs to be left blank. This is only for combined Federal/State filers.
  2. Non-California records indicator. “B” record
    • If you are a combined Federal/State filer, you do not send your file to California. IRS forwards your file to us as part of the program agreement.
  3. Combined Federal/State code indicated. “B” record
    • Entry field needs to be left blank. This is only for combined Federal/State filers.

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