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State of California Franchise Tax Board

California e-file Common e-file Errors and Tips on Solving Them

Below are the most common errors issued during the 2014-processing year (taxable year 2013). Review them and the tips to avoid rejected returns this year.

Reminders

  • Please check the errors and confirm that you made corrections to the correct federal or state forms.
  • If we accept the return but the IRS rejects it, do not retransmit the California return. Correct and retransmit the federal return only. If the changes you make require a modification to the California return, please submit an amended return.
  • If you transmit a California return with an incorrect identification number and we accept the return, do not correct the identification number and retransmit the California return. Call our Tax Practitioner Hotline at 916.845.7057 to make the correction.

Individual e-file Top Errors

Business Rule Description

F540-670

F540NR-670

Form W-2 withholding does not equal the amount shown on the return.
Tip: Compare the amount of withholding on the return to the total of the amounts shown on the Form W-2. The amounts should match.
F540/NR/NRS/2EZ-170 Electronic Signature (PIN) - Taxpayer's Prior Year AGI does not match FTB Records.
Tip: Double check the Taxpayer's Prior year AGI from last year's CA tax return or sign the e-file return using Form FTB 8453/8453-OL.
F540/NR/NRS/2EZ-180 The prior year AGI does not match FTB records, therefore you cannot sign your return electronically.
Tip: You can still e-file by signing Form 8453-OL

F540/NR/NRS/2EZ-320

F540/NR/NRS/2EZ-330

Taxpayer SSN or Spouse SSN has been previously used on an e-filed return.
Tip: To avoid sending duplicate, do not retransmit an accepted California return when re-transmitting a corrected federal return.

 

Business e-file Top Errors

Business Rule Description
F100-100 Form 100, Question E [BusinessActivityCode] must be a valid 6 digit Principal Business Activity (PBA) code per the current Form 100 Booklet.
Tip: Double check the principal business activity code listing in the current 100 Booklet.

F100-060

F100S-060

F100W-060

Form 100/100S/100W, APB [TaxPeriodEndDate], and California corporation number [CACorporationNumber] cannot match a previously accepted return unless the Superseded [SupersededReturn] or Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Make sure the correct entity ID was used on the return. To avoid sending duplicate returns, do not re-transmit a previously accepted California return when re-transmitting a corrected federal return.
F100-110 If Form 100, Question M [ApportioningSchedule] is checked "Yes", then Schedule R. Line 1a [NetIncomeLossAfterAdjustments] must be present.
Tip: Check Schedule R, Line 1a to make sure data is present.

F100-035

F100S-035

Form 100/100S, APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
Tip: Double check that the taxable year ending date entered is correct.

 

Fiduciary e-file Top Errors

Business Rule Description
F541-090 APB [TaxPeriodBeginDate], APE [AccountPeriodEndDate], and FEIN [EstateOrTrustFEIN] cannot match a previously accepted return unless the Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Double check the dates and FEIN before submitting the transmission.
F541-150 If Form 541, Line 29 [CAWithholding] is significant, then Form(s) W-2, W-2G, or 1099R, must be attached.
Tip: Make sure all required attachments are present within the return.
F541-060 APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
Tip: Double check that the taxable year ending date entered is correct.

 

Exempt Organization e-file Top Errors

Business Rule Description
F199-060 Form 199, APB [TaxPeriodBeginDate], APE [AccountPeriodEndDate], and California corporation number [CACorporationNumber], SOS number [SOSNumber], or LLC temp number [LLCTempNumber] cannot match a previously accepted return unless the Superseded [SupersededReturn] or Amended [AmendedReturn] checkbox is checked "Yes".
Tip: Make sure the correct entity ID was used on the return. To avoid sending duplicate returns, do not re-transmit a previously accepted California return when re-transmitting a corrected federal return.
F199-035 Form 199, APE [TaxPeriodEndDate] cannot be later than the current date [Timestamp].
Tip: Double check that the taxable year ending date entered is correct.
F199-073 If Form 199, Question J [PoliticalOrLegislativeActivity] is checked "Yes", then Form 3509 must be attached.
Tip: Make sure all required attachments are filled out and included within the return.

 

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