Common Filing Errors
As the filing season crunch approaches, be aware of some common filing errors that may prevent or delay the processing of your client’s return.
- Taxpayer SSN/Declaration Control Number (DCN) or spouse SSN/DCN has been previously used on an e-filed return - To avoid sending duplicate returns, do not retransmit an accepted California return when you retransmit a corrected federal return.
- The prior year adjusted gross income (AGI) does not match our records, therefore you cannot sign your return electronically - You can still e-file by signing Form 8453-OL, California Online e-file Return Authorization for Individuals.
- Electronic signature (PIN) - Taxpayer's prior year AGI does not match our records - Double check the taxpayer's prior year AGI from last year's California tax return or sign the e-file return using Form 8453/8453-OL.
- Incorrect business start date used - Do not use a business start date that is prior to the Secretary of State formation date for a domestic California entity.
- Estimated tax payment amount claimed is different from total amount received – Use MyFTB Account for online verification of estimated tax payments made by both individuals and businesses, or check personal tax records to verify estimated tax payments made. Also check line 92 on last year’s Form 540A or 540, California Resident Income Tax Return, or line 102 of Form 540NR, California Nonresident or Part-Year Resident Income Tax Return to verify the amount requested to be applied to this year’s estimated tax is correct and was included. Corrections made to last year’s state tax return can affect total amount paid for this year, online verification with MyFTB Account provides the most current information.
For more information regarding common filing errors please refer to the article, “Common e-file Error Codes and Tips on Solving Them.” Remember errors can occur while filing, we hope these reminders save you time and make this filing season a breeze.