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What should I do if the Internal Revenue Service (IRS) examined and changed my federal tax return?

You must notify us.

When to notify us

If the IRS changed your federal return and you owe additional tax, you must report the changes to us within 6 months of the final federal determination.

If the IRS changed your return and you are due a refund from California, you must claim the refund within 2 years of the final federal determination.

How to notify us

Report the changes to us through one of the following ways:

  • For tax year 2016 and prior, file a FTB 540X, Amended Individual Income Tax Return. Attach a copy of the final federal determination letter.
  • For tax year 2017 file an amended return and Schedule X, California Explanation of Amended Return Change (Schedule X Instructions). Attach a copy of the final federal determination letter.

    Mail:

    FRANCHISE TAX BOARD
    PO BOX 942867
    sacramento, CA 94267-0001

  • Send us a notification letter with all data and schedules the IRS changed. Attach a copy of the final federal determination letter.

    Fax: 916.843.2269

    Mail:

    RAR/VOL MS F310
    FRANCHISE TAX BOARD
    PO BOX 1998
    RANCHO CORDOVA CA 95741-1998

Note: You do not have to amend your return if the federal changes do not affect your California tax liability.

Call us at 916.845.4028 for assistance.

Get FTB Publication 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information.

 

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Last Updated: 08.06.2018

 

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