Known Issues, Solutions, and FAQs e-file Program

This page contains workaround solutions for e-file returns available this tax year and past two years. For more information regarding our e-file technical requirements, refer to our Publications 1436X and 1436B. These publications are available on the FTA State Exchange System (SES) website to Authorized Users. Access is granted after the software developer completes a CA Letter of Intent (LOI) for each supported tax year. If you are a software developer and do not have access to the CA SES folder, please contact the FTB LOI mailbox.

Date Entered Tax Year Form Type Issue or FAQ Issue Type Impacted Program Description Temporary Solution Date Resolved Resolution
02/06/2024 2022 IRS 1041 2022v6.1, IRS 1041 2022v6.2 Issue Schema Fiduciary The latest TY2022 IRS schemas were not adopted. It impacts IRS 5329 - Additional Taxes on Qualified Plans and Other Tax-Favored Accounts. IRS added additional enumerations to an existing optional element [EarlyDistriExceptionReasonCd] and IRS 4136 - Credit for Federal Tax Paid on Fuels. IRS added new optional Line 10d(d) [SustainableAviationFuelCrAmt]. IRS 5329 - If you have one of the new exception codes, then do not attach IRS5329 or file on paper.
IRS 4136 - If you have data on new optional Line 10d(d), then do not attach IRS4136 or file on paper.
n/a This will be the resolution for the foreseeable future. This is informational.
12/11/23 2023 Form 540NR with an Individual Estimate EFW FAQ Business Rule Individual Franchise Tax Board extended Tax Year 2023 3rd and 4th quarter estimate payments for non-resident filers impacted by disaster in Hawaii, Florida, Georgia, and South Carolina. However, due to program limitations you cannot e-file your Tax Year 2023 estimate payments with your Tax Year 2022 return after January 1, 2024. Make our payments using other methods:
  • File your Tax Year 2023 3rd and/or 4th quarter estimate payment with your Tax Year 2023 tax return.
  • Make your Tax Year 2023 3rd and/or 4th quarter estimate payment using the e-file Individual Stand-Alone EFW Payments schema.
  • See our Payment Options webpage for more details.
n/a This will be the resolution for the foreseeable future. This is informational.
4/13/23 2021 Schedule CA (540) FAQ Schema Individual Schedule CA (540) line 24K, Column B has been shaded – California conforms to IRS final Treas. Reg. Section 1.67-4 issued on 10/19/2022, that provides guidance for decedents’ estates and non-grantor trusts clarifying that certain deductions of such estates and non-grantor trusts as income adjustment to AGI and are not miscellaneous itemized deductions. File on paper. 2021 Schedule CA (540NR) has been updated and is available ftb.ca.gov. See our Tax Form Changes webpage for more details of the updates. n/a This will be the resolution for the foreseeable future. This is informational.
4/13/23 2021 Schedule CA (540NR) FAQ Schema Individual Schedule CA (540NR) line 24K, Column B has been shaded, and Columns D and E have been unshaded – California conforms to IRS final Treas. Reg. Section 1.67-4 issued on 10/19/2022, that provides guidance for decedents’ estates and non-grantor trusts clarifying that certain deductions of such estates and non-grantor trusts as income adjustment to AGI and are not miscellaneous itemized deductions. File on paper. 2021 Schedule CA (540) has been updated and is available ftb.ca.gov. See our Tax Form Changes webpage for more details of the updates. n/a This will be the resolution for the foreseeable future. This is informational.
4/4/23 2022 Form 3805P FAQ Schema Individual The lastest TY22 CA Form 3805P, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, Instructions, contains additional enumerations for line 2 of which include exception reason codes 23 and 99. Currently, the schema does not include these new codes. If Exception Reason Codes 23 or 99 apply, leave ‘exceptionCode’ blank. n/a This will be the resolution for TY2022 for the foreseeable future. This will be updated in TY 2023.
03/16/2023 2022 Form 3805Q & 3805V FAQ Schema Business Entity, Individual, and Fiduciary The disaster codes & enumerations listed on Form 3805Q Part II Line 3 and 3805V Part III Line 3 in the schema include disasters 137-140. These are not included on the tax form instructions, but are available online. See the List of California disasters for more details. https://www.ftb.ca.gov/file/business/deductions/disaster-codes.html. n/a This is working as designed.
03/13/2023 2022 Form 100, Form 100W, Form 100S, Form 540, Form 540NR, Form 541, Form 565, Form 568, Form 109, Form FTB 3554 FormFTB 3805Z, Form FTB 3807, Form FTB 3808, Form FTB 3809 and Form FTB 3514 FAQ Schema Business Entity, Individual, and Fiduciary The IRS change to allow PBA code 999000 in addition to PBA code 999999, for unclassified establishments, will be accepted in e-file. However, the Tax Year 2022 Tax Forms (PDF) will not be retroactively updated. e-file currently accepts PBA code 999000 in addition to PBA code 999999 n/a The Tax Forms (PDF) with PBA codes will be updated for the 2023 tax season.
03/13/2023 2021 IRS 1040 Schedule F Issue Schema All The latest TY2021 IRS schemas were not adopted. It would not cause any issues except for IRS 1040 Schedule F - Profit or Loss From Farming. This added 3 new codes for Principal Agricultural Activity Codes - 113110, 113210 or 113310. If you have one of these PBA codes, then do not attach this schedule or file on paper. n/a This will be the resolution for the foreseeable future.
01/26/2023 2022 565/568 Issue Schema Business Entity Form 565/568 Schedule Q [BusinessActivityCode] was not updated to allow code "999999". File on paper or filers who meet this condition can wait to e-file after this has been corrected. TBD Corrected the schema in the release in March 2022.
01/26/2023 2022 Form 3532 Issue Schema Individual Form 3532 Line 5 [TotalLivingWithDays] was modified incorrectly during annual changes to no longer allow “0”. File on paper or filers who meet this condition can wait to e-file after this has been corrected. TBD Corrected the schema in the release in March 2022.
11/28/2022 All Credit Forms FAQ Business Rule Business Entity, Individual, and Fiduciary Rules F100-255, F100S-255, F100W-255 F540-525, F540NR-525, and 541-110 are rejecting returns that require the corresponding credit form to be attached. Can a binary attachment (PDF) of the credit form be attached to bypass these rules? These rules require that the credit form be attached in XML. The corresponding binary attachment does not substitute the XML schema and will reject if the XML is not submitted. If the software does not support the credit form in XML, then the return will need to be filed on paper. n/a This is working as designed.
11/28/2022 2022 100/100W & Credit Forms 3831 & 3835 for Combined Reporting FAQ Schema Business Entity Rule F100-255 & F100W-255 requires the corresponding credit form. For combined Form 100/100W filers, because the credit is reported on the combined report (Top) level but the credit forms are prepared and included at the entity level, how should some of the required fields for name, allocation number, credit amount, etc be completed at the Top Level? Form 3831
  1. At the combined level (Top Level) – for the required elements in the schema, enter the rolled-up amounts of all entities (Parent/Subsidiary) claiming the credit. Within the [GeneratingCreditInfo] element, enter the statement “See Parent and/or Subsidiary Returns for details” in place of an entity name [Name], select the ”NotApplicable“ option for the [IdNumber], and enter “False” for the [TentativeCreditReservation].
  2. At the Parent and Subsidiary level – Each entity will complete Form 3831 with their own information and answer the tentative credit reservation question with their own reservation number for the entity claiming the credit.

  3. Form 3835
  4. Same as Form 3831, except for the [TaxCreditAllocationNumber] we will accept zero ”0”"
n/a This will be the resolution for the foreseeable future. This is informational.
02/02/2022 2021 Form 3514 Issue Business Rule Individual Rule F3514-015 is not allowing a valid amount between $3,882 – $4,053 on the Form 3514 line 4 Investment Income. The rule needs to be modified to allow an amount up to $4,053. File on paper until the next release. 2/24/2022 Corrected the business rule in the release in February 2022.
01/31/2022 2021 Schedule K-1 (565/568) Issue Schema Business Entity In the final federal Form 1065 instructions, for the federal Schedule K-1 field “I1 – What type of entity is this partner?”, the IRS has added instructions that state if the partner is a nominee that acts on behalf of more than one person, then the selection for that partner’s entity type on the federal Sch. K-1 should be “Nominee-M” with 'M' indicating multiple. The similar line A on the California Schedule K-1 (Forms 565/568) does not have an option for Nominee-M. File on paper in the case of a nominee for “multiple” partners and attach a statement listing all the nominee is representing. TBD  
12/20/2021 2021 Schedule CA (540 & 540NR) Issue Schema Individual Schedule CA (540 & 540NR) Section B Column A line 8a Federal net operating loss does not allow a negative amount. Since this amount is a loss, it should be negative. Also, Section B Column A line 8d Foreign earned income exclusion from federal Form 2555 should also allow a negative amount. File on paper or add the NOL amount and/or foreign earned income exclusion from Form 2555 to Section B Column A line 8z Other income. 1/24/2022 Corrected the schema in the release in January 2022. Do not use the temporary solution at this point.
12/20/2021 2021 Schedule CA (540NR) Issue Business Rule Individual Rule SCHCANR-050 is missing Section B column (E) lines 9b1 through 9b4. File on paper 1/24/2022 Corrected the business rule in the release in January 2022.
12/20/2021 2021 Schedule CA (540 & 540NR) Issue Schema Individual Tax form changes for Schedule CA (540 & 540NR) were received after the Individual v4.0 release was published. There was a new change to shade Section C columns B & C Line 24e Repayment of supplemental unemployment benefits. There should not be any amounts on line 24e columns B and C. 1/24/2022 Corrected the schema in the release in January 2022.