California bases it's State Income Tax on the Federal Income Tax

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Posted by US citizen (Federal citizen) on November 11, 1998 at 21:45:18:

In Reply to: FYI: Mandatory Labels of genetically engineered foods posted by CP on November 08, 1998 at 09:54:26:

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

Franchise Tax Board
Attn: RAR/VOL Unit
Audit Section
P.O. Box 1998
Rancho Cordova, CA 95741-1998

Regardless of which method you use to notify the Franchise Tax Board, 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..

You can order Publication 1008 and/or Form 540X by calling 800 338-0505, selecting Personal Income Tax forms, and entering the three digit code when instructed to do so. The code for Publication 1008 is 946. The code for form 540X is 908. You can also download the form and publication from FTB's Internet Website at:

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