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What should I do if my federal tax return was examined and changed by the IRS?

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If your federal income tax return is examined and changed by the Internal Revenue Service (IRS) and you owe additional tax, you must report these changes to us, the Franchise Tax Board, within 6 months of the final federal determination. If the changes made by the IRS result in a refund due from California, you must claim a refund within two years of the date of the final federal determination. You can use Form 540X to make changes to your already filed California income tax return, or send copies of the federal changes to us:

Fax:  916.843.2269

Mail:

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

Or call us at 916.845.4028 for assistance.

Regardless of which method you use to notify us, you must include a copy of the final federal determination along with all data and schedules that the federal adjustment was based on. You do not have to file Form 540X if the changes do not affect your California tax liability.

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