Notice of Tax Return Change

FTB is sending notices to taxpayers about our corrections to mistakes found on 2022 tax returns. Some notices may state a balance due with a due date for payment. Taxpayers affected by the 2022-23 California winter storms who receive such a notice still qualify for an extension to pay taxes until November 16, 2023. View our emergency tax relief page for more information.

You receive this notice when we correct one or more mistakes on your tax return. The information is only for the tax year printed at the top of the notice.

If you agree with the change

You don’t need to contact us. Be sure to:

Update your records
Pay any balance due

If you don’t agree with the change

Enter the code below and find out what you need to do.
Gather and review all relevant tax documents to check for errors.
To save time, upload any supporting documents to your MyFTB account (optional).
Contact us.

Enter your code before you contact us

Enter the code found at the end of each paragraph from your notice: You can use the pipe character (|) to search for more than one code at a time.

Notice of Tax Return Change letters contain one or more alphanumerical code at the bottom of the page. An example is provided below.

Sample of an FTB Notice of Tax Return Change letter which includes examples of codes associated with changes.

Code	Related Paragraph	What to Do
01	We reduced the amount of credit you asked us to transfer to next year’s estimated tax.	See any other code(s) on the notice first for more information.
02	You owed money to a government agency, which may include us. We applied the overpayment from your return to that liability.	Contact the agency listed on your notice.
03	The overpayment on your tax return is not enough to cover all contributions you requested. If you chose more than one contribution fund, we divided the amount among the funds.	Gather: Your return. Review: Your refund and contribution amounts. See any other code(s) on the notice first for more information.
04	We applied the overpayment on your tax return to a balance due on your account.	You do not need to do anything extra before contacting us.
05	We imposed penalties, fees, and/or interest on the tax year, which reduced your refund amount.	You do not need to do anything extra before contacting us.
06	We found an error on your tax return in your calculation of total contributions. As a result, we revised your contribution and refund amounts.	Gather: Your return. Review: The math of your contribution amounts and your refund.
08	We did not process the contribution you requested because we no longer administer the fund.	If you want to contribute to this fund, contact the fund directly.
09	We disallowed the contribution you requested because you have no credit available for the tax year.	If you want to contribute to this fund, contact the fund directly.
10	We revised your contribution to the California Seniors Special Fund for one of the following reasons: (a) The contribution you designated was more than the amount allowed for your senior exemption. (b) The amount of your available credit you had was not enough to allow the contribution.	If you want to contribute to this fund, contact the fund directly.
11	We disallowed the contribution you requested. Unless you have filed a timely claim, we cannot allow a credit or refund after the later of the following dates: (a) Four years from the original due date of the return. (b) Four years from the date you filed the return, if filed within the extension period. (c) One year from the date you overpaid your income taxes.	If you want to contribute to this fund, contact the fund directly.
12	We imposed penalties, fees, and/or interest, which revised your balance due.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
14	We disallowed your direct deposit refund request because we cannot deposit more than two refunds into the same bank account.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
15	We disallowed your direct deposit refund request because we changed your refund amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
16	We disallowed your direct deposit refund request because the account information needed additional validation. We converted your direct deposit request to a paper check to ensure a timely refund.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
17	We cannot transfer to the California Department of Tax and Fee Administration the Use Tax amount reported on your income tax return because you have no credit available. To pay Use Tax, please mail a copy of this notice with a check made payable to “California Department of Tax and Fee Administration” to CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, PO BOX 942879, SACRAMENTO, CA 94279-7073. For assistance with Use Tax questions, please telephone the California Department of Tax and Fee Administration’s Information Center at 800-400-7115 or go to cdtfa.ca.gov.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
18	We cannot transfer to the California Department of Tax and Fee Administration the full amount of Use Tax reported on your income tax return because you do not have enough credit available. To pay Use Tax, please mail a copy of this notice with a check made payable to “California Department of Tax and Fee Administration” to CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, PO BOX 942879, SACRAMENTO, CA 94279-7073. For assistance with Use Tax questions, please telephone the California Department of Tax and Fee Administration’s Information Center at 800-400-7115 or go to cdtfa.ca.gov.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AA	We corrected an error and revised the amount of California adjusted gross income on your return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AB	We corrected multiple errors found on your tax return and processed it using the information you provided.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AC	Your tax return was incomplete. We processed it using the information available to us. We allowed the correct amount of credits and deductions.	Gather: Copy of complete California 540 Tax Return & any supporting documents.
AD	You used a tax return form for the incorrect year. We corrected the amounts of credits and deductions to the proper amount for the tax year indicated by the attachments we received with your return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AE	Pass-Through Entity Elective Tax Credit	See any other code(s) on the notice first for more information.
AF	New Donated Fresh Fruits or Vegetable Credit (Credit 238).
AG	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your filing status was Married/RDP Filing Separately.	Contact the Filing Compliance Bureau: Phone: 916-845-7088
AH	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your filing status was Married/RDP Filing Separately.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AI	We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding: • State Disability Insurance (CASDI, SDI, VPDI). • Local tax withheld. • Any income tax withheld for another state. Your withholding documents were illegible.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AJ	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you transferred your federal adjusted gross income from your tax return to Form 3514, California Earned Income Tax Credit.	Gather: Your Form 3514, California Earned Income Tax Credit and tax return Contact the Filing Compliance Bureau: Phone: 916-845-7088
AK	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you transferred your federal adjusted gross income from your tax return to Form 3514, California Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AL	We revised your Nonresident or Part-Year Resident Earned Income Tax Credit because you made an error calculating the credit amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AM	We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding: • State Disability Insurance (CASDI, SDI, VPDI). • Local tax withheld. • Any income tax withheld for another state. We could not verify your withholding through your employer.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AN	We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding: • State Disability Insurance (CASDI, SDI, VPDI). • Local tax withheld. • Any income tax withheld for another state. You claimed withholding from a state other than California.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AO	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your federal adjusted gross income exceeds the limit for your number of qualifying children.	Gather: Federal adjusted gross income wage and withholding documents (W-2, W-2C, 1099 forms, unemployment) Contact the Filing Compliance Bureau: Phone: 916-845-7088
AP	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your federal adjusted gross income exceeds the limit for your number of qualifying children.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AQ	We revised your Nonresident or Part-Year Resident Earned Income Tax Credit (EITC) because you incorrectly transferred the Credit Percentage from your Tax Return to the Form 3514, California Earned Income Tax Credit.
AR	We received an amended tax return from you. We have no record of your original return. We processed the amended return as an original return using the available information.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AS	You incorrectly transferred the totals from your attached schedules to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AT	We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding: • State Disability Insurance (CASDI, SDI, VPDI). • Local tax withheld. • Any income tax withheld for another state. You did not attach your withholding documents to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AU	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you transferred your wages from your tax return to Form 3514, California Earned Income Tax Credit.	Gather: Your Form 3514, California Earned Income Tax Credit and tax return Contact the Filing Compliance Bureau: Phone: 916-845-7088
AV	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you transferred your wages from your tax return to Form 3514, California Earned Income Tax Credit.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
AW	We revised the amount of withholding you claimed on your tax return. The paragraphs below explain why. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Please note, you cannot claim the following Form W-2 or CA Schedule W-2 items as California income tax withholding: • State Disability Insurance (CASDI, SDI, VPDI). • Local tax withheld. • Any income tax withheld for another state. We revised the amount to match the total amount shown on your withholding documents.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AX	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you calculated your earned income.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stubs. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
AY	We revised your Earned Income Tax Credit/Young Child Tax Credit because you made an error when you calculated your earned income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
AZ	The amount of adjusted gross income shown on your tax return was incorrect. We corrected the math errors and processed your return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BA	You cannot claim a Personal Exemption if someone can claim you as a dependent.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BB	We revised your Personal Exemption based on your Filing Status.	Review: Your exemption credits on your return.
BC	You cannot claim more Blind Exemptions than Personal Exemptions.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
BD	You cannot claim more Senior Exemptions than Personal Exemptions.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
BE	We revised your Dependent Exemptions to the number of qualifying individuals.	Gather: copies of your California income tax return.
BF	You made an error when you totaled your Exemption amount.	Review: Your exemption credits on your return.
BG	You made an error when you transferred your Schedule CA Federal Adjusted Gross Income to your tax return.	Gather: Federal 1040 return and California 540 return and any attached schedules Review: Compare Federal AGI on 1040 return to line 13 on California return.
BH	We revised your Federal AGI to the amount reported on your federal return per information we received from the IRS.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BI	You made an error when you transferred your Schedule CA adjustments to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BJ	You made a math error when you calculated your California Adjusted Gross Income.	Review: the math on your copy of your California tax return.
BK	You made an error when you transferred your Schedule CA Itemized or Standard Deduction to your tax return.	Gather: Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
BL	We revised your Standard Deduction since you can be claimed as a dependent on another person's tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BM	You made an error when you transferred your Exemption Credits on your tax return.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
BN	We limited your Exemption Credits based on your federal adjusted gross income.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
BO	You made an error when you subtracted your Exemptions Credits from tax.	Review: your California income tax return and check your math.
BP	You made an error when you added your Tax After Exemption Credits and G-1/5870A Taxes.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BQ	You made an error when you transferred your Schedule P Alternative Minimum Tax to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BR	We eliminated the Mental Health Services Tax since it is only due when Taxable Income exceeds $1,000,000.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BS	We revised the Mental Health Services Tax to one percent of your Taxable Income over $1,000,000.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BT	You made an error when you added up your Total Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BU	You cannot claim credit for Real Estate and Other Withholding unless you report the related income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BV	We adjusted your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). You did not file a timely claim. You must file your claim within three years of the due date of the tax return for the year you paid the excess SDI/VPDI.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
BW	You made an error when you added up your Total Payments.	Gather: Copies of canceled checks or electronic payment confirmation.
BX	You made an error when you calculated your overpaid tax.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
BY	You incorrectly calculated your Overpaid Tax Available This Year when you subtracted the amount you wanted applied to next year's estimated tax from Overpaid Tax.	Gather: California 540 tax return Review: tax return details, schedules, and payments on return.
BZ	You made an error when you calculated your Tax Due.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
CA	We disallowed your Earned Income Tax Credit because you did not have earned income.	Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
CB	We disallowed your Earned Income Tax Credit because you did not have earned income.	Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
CC	Main Street Small Business Credit II	See any other code(s) on the notice first for more information.
CD	We revised your Child and Dependent Care Expenses Credit because we could not verify that you or your spouse/RDP (if filing jointly) had enough earned income to substantiate your claim. Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self-employment. For tax year 2004 and after, the nonresident earned income must be from a California source. We based our adjustment on information provided on your tax return, its attachments, and information provided to us by other tax agencies and your employer. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit instructions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CE	We disallowed your Child and Dependent Care Expenses Credit. To claim the credit you must have earned income. The income you reported on your tax return does not meet the definition of earned income. Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self employment. For additional information, please go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit instructions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CF	We disallowed your Child and Dependent Care Expenses Credit because the social security numbers for your qualifying persons were: • Not provided. • The same for both. • Your own social security number. You cannot use yourself to qualify for the credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CG	We revised your California Child and Dependent Care Expenses Credit because the amount of federal Child and Dependent Care Expenses Credit you entered on your return exceeded the maximum allowable amount based on the number of qualifying persons you entered on your return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CH	We revised your Child and Dependent Care Expenses Credit because another taxpayer also used at least one of the qualifying person’s social security numbers you provided on your tax return. If you disagree with this, please mail us a copy of your qualifying person’s birth certificate, any documents showing your qualifying person’s correct social security number, and, if applicable, the complete child custody agreement for this tax year.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CI	We disallowed your Child and Dependent Care Expenses Credit because you did not attach FTB 3506, Child and Dependent Care Expenses Credit to your tax return (federal Form 2441 for tax year 2000).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CJ	We disallowed your Child and Dependent Care Expenses Credit because your federal adjusted gross income is greater than $100,000.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CK	We revised your Cannabis Equity Tax Credit due to one of the following: We do not have record of you receiving a fee waiver or deferral from the Department of Cannabis Control. You claimed an amount greater than the maximum credit amount of $10,000.
CL	We revised your Child and Dependent Care Expenses Credit because you made a math error in calculating the credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CM	We revised your High-Road Cannabis Tax Credit due to one of the following: We do not have a record of your credit reservation. You claimed an amount greater than the maximum credit amount of $250,000.
CN	We applied your Child and Dependent Care (CDC) credit to reduce your total tax to $0.00. Beginning with the 2011 tax year, a new law reclassified CDC as a nonrefundable credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CO	We disallowed your Child and Dependent Care Expenses Credit because FTB 3506, Child and Dependent Care Expenses Credit was incomplete (federal Form 2441 for tax year 2000).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CQ	We disallowed your Child and Dependent Care Expenses Credit. Your qualifying person on FTB 3506 was 13 years old or older. You cannot claim this credit when your qualifying person is 13 years or older unless they are disabled. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit, instructions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CR	We revised your California Child and Dependent Care Expenses Credit because the amount you entered on your tax return exceeded the maximum allowable credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CS	You made an error when you calculated your Gifts to Charity.	Please review the "Gifts to Charity" section on your Schedule CA (540), California Adjustments - Residents form.
CT	We revised the amount of tax credits to match the amount you claimed on your original tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CU	We reduced your Child and Dependent Care Expenses Credit. One of the qualifying persons on FTB 3506, attached to your return, was 13 years old or older. You cannot claim this credit when your qualifying person is 13 years old or older unless they are disabled. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit, instructions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CV	We disallowed your Young Child Tax Credit because you had earned income during the taxable year and did not claim the Earned Income Tax Credit. Go to ftb.ca.gov and search for Earned Income Tax Credit and Young Child Tax Credit to confirm your eligibility. If you believe you are eligible for one or both credits, you will need to file an amended return to report the earned income and to claim either or both credits.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
CW	We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
CX	We disallowed your Child and Dependent Care Expenses Credit. You did not provide the physical address of the day‑care facility on form FTB 3506, Child and Dependent Care Expenses, attached to your tax return. The address listed was a PO Box or you left the address space blank. Please mail a copy of this letter with your revised FTB 3506, Child and Dependent Care Expenses Credit to FRANCHISE TAX BOARD, FILING COMPLIANCE BUREAU MS F151, PO BOX 1468, SACRAMENTO, CA 95812‑1468.	Contact the Filing Compliance Bureau: Phone: 916-845-7088
CY	We disallowed your Earned Income Tax Credit because your earned income exceeds the limit for your number of qualifying children.	Gather: Withholding documents (W-2, W-2C, 1099 forms) Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
CZ	We disallowed your Earned Income Tax Credit because your earned income exceeds the limit for your number of qualifying children.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
DA	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your investment income exceeds the limit.	Gather: 1099-B, 1099-INT showing your investment income Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
DB	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your investment income exceeds the limit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DC	You made an error when you calculated your Medical and Dental Expenses.	Please review the "Medical and Dental Expenses" section on your Schedule CA (540), California Adjustments - Residents form.
DD	We revised your Dependent Parent Credit to the correct amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DE	We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else.	Contact the Filing Compliance Bureau: Phone: 916-845-7088
DF	We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DG	We disallowed your Earned Income Tax Credit because you or your spouse/RDP exceed the age limit.	Gather: Social Security card, Driver's License and/or identification cards Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
DH	We disallowed your Earned Income Tax Credit because you or your spouse/RDP exceed the age limit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DI	We processed your tax return using the standard deduction, which is greater than your itemized deductions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DJ	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you, or you and your spouse/RDP did not provide your Date of Birth (DOB).	Contact the Filing Compliance Bureau: Phone: 916-845-7088
DK	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you, or you and your spouse/RDP did not provide your Date of Birth (DOB).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DL	You made an error when you calculated the Taxes You Paid.	Please review the "Taxes You Paid� section on your Schedule CA (540), California Adjustments - Residents form.
DM	We revised your Disability Access Credit to the correct amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DN	We revised your Earned Income Tax Credit because you made an error when you transferred your credit from Form 3514, California Earned Income Tax Credit, to your tax return.	Gather: Your Form 3514, Earned Income Tax Credit and tax return Contact the Filing Compliance Bureau: Phone: 916-845-7088
DO	We revised your Earned Income Tax Credit because you made an error when you transferred your credit from Form 3514, California Earned Income Tax Credit, to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DP	We disallowed your Dependent Parent Credit because of one of the following reasons: (a) You claimed the Joint Custody Head of Household Credit (you cannot claim both credits). (b) Your filing status was not married filing separately.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DQ	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children were older than you, or you and your spouse/RDP.	Contact the Filing Compliance Bureau: Phone: 916-845-7088
DR	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children were older than you, or you and your spouse/RDP.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DS	We revised your standard or itemized deduction to the correct amount for your filing status.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DT	We revised your Earned Income Tax Credit because one or more qualifying children exceed the age limit.	Gather: Your completed Form 3514, Earned Income Tax Credit Contact the Filing Compliance Bureau: Phone: 916-845-7088
DU	We revised your Earned Income Tax Credit because one or more qualifying children exceed the age limit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DV	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not live with you in California the required number of days.	Gather: Proof of length qualifying child(ren) resided with you in California Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
DW	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not live with you in California the required number of days.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
DX	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not have a valid social security number or federal individual taxpayer identification number.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
DY	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not have a valid social security number or federal individual taxpayer identification number.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
DZ	We revised or disallowed your Foster Youth Tax Credit because you claimed the credit on your spouse/registered domestic partner's (RDP) tax return but did not have a filing status of Married/RDP filing jointly.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
EA	We revised your Personal Exemption Credit to the correct amount.	Gather: Your California tax return Review: Your exemption credits on your return.
EB	We revised your Dependent Exemption Credit because you did not list the names of each dependent on your return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EC	We revised your Blind Exemption Credit to the correct amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
ED	We revised your Employer Child Care Program Credit to the correct amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EE	We revised your Senior Exemption Credit to the correct amount.	Gather: copies of your California income tax return.
EF	We revised your Earned Income Tax Credit/Young Child Tax Credit because a qualifying child�s social security number (SSN) or federal individual taxpayer identification number (ITIN) was the same as another person�s SSN or ITIN on the tax return.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
EG	We revised your Earned Income Tax Credit/Young Child Tax Credit because a qualifying child�s social security number (SSN) or federal individual taxpayer identification number (ITIN) was the same as another person�s SSN or ITIN on the tax return.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
EH	We revised your Earned Income Tax Credit/Young Child Tax Credit because the social security number or federal individual taxpayer identification number of one or more qualifying children was allowed on another tax return.	Call the Filing Compliance Bureau at 916-845-7088.
EI	We revised your Earned Income Tax Credit/Young Child Tax Credit because the social security number or federal individual taxpayer identification number of one or more qualifying children was allowed on another tax return.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
EJ	We revised your Earned Income Tax Credit because you made an error calculating the credit amount.	Gather: Your completed Form 3514, Earned Income Tax Credit Contact the Filing Compliance Bureau: Phone: 916-845-7088
EK	We revised your Earned Income Tax Credit because you made an error calculating the credit amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EL	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete.	Gather: Completed Form 3514, California Earned Income Tax Credit Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
EM	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EN	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the full name of the qualifying child.	Gather: Your Form 3514, California Earned Income Tax Credit Contact the Filing Compliance Bureau: Phone: 916-845-7088
EO	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the full name of the qualifying child.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EP	We revised the amount of estimated tax payments shown on your tax return because our records do not show the same amount received. Go to ftb.ca.gov and select "Access MyFTB Account" to verify your estimated payment amounts.	Review: Use your MyFTB Account to review your estimated tax payments to make sure they match the amount you sent. OR Gather: Copies of canceled checks or electronic payment confirmation.
EQ	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the Date of Birth (DOB) of the qualifying child.	Gather: Birth certificate(s) for your qualifying child(ren) Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
ER	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the Date of Birth (DOB) of the qualifying child.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
ES	We revised your Dependent Exemption Credit because you cannot claim yourself or your spouse as a dependent.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
ET	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the qualifying child’s relationship to you.	Gather: Legal documents supporting your qualifying children's relationship to you (adoption documents, birth certificate) Social Security card for your qualifying child Proof of residence for your qualifying child Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the beginning of the tax year in question (if applicable) Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
EU	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the qualifying child’s relationship to you.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EV	We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet the age requirements.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
EW	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the qualifying child�s relationship to you.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
EX	We revised your tax liability because you did not correctly calculate or transfer the exemption credits on your tax return.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
EY	We disallowed your Young Child Tax Credit because you had earned income during the taxable year and did not claim the Earned Income Tax Credit. Go to ftb.ca.gov and search for Earned Income Tax Credit and Young Child Tax Credit to confirm your eligibility. If you believe you are eligible for one or both credits, you will need to file an amended return to report the earned income and to claim either or both credits.	Gather: Your tax return and all related tax documents. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
EZ	We revised or disallowed your Enterprise Zone Employee Credit because your California adjusted gross income exceeded the maximum qualifying amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FA	We revised your Foster Youth Tax Credit because you incorrectly transferred your California Earned Income from your tax return to your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
FB	We revised your Nonresident or Part-Year Resident Earned Income Tax Credit because you made an error calculating the credit amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FC	We revised your Nonresident or Part-Year Resident Earned Income Tax Credit (EITC) because you incorrectly transferred the Credit Percentage from your Tax Return to the Form 3514, California Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FD	You made an error when you calculated your Total Adjustments to Federal Itemized Deductions.	Please review your subtotals on "Part-II" on your Schedule CA (540), California Adjustments - Residents form.
FE	We revised your Young Child Tax Credit because you incorrectly transferred your California Earned Income from your tax return to your Form 3514, California Earned Income Tax Credit.	Gather: Your Form 3514, California Earned Income Tax Credit and Form 540 or 540 NR tax return to confirm your entries and calculations are correct. Contact the Filing Compliance Bureau: Phone: 916-845-7088
FF	Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit because the address given for one or more of your qualifying children does not match your address for the required timeframe.	Gather: Proof of residence for you and your qualifying child(ren) Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FG	Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit/Young Child Tax Credit because we could not confirm the qualifying children you claimed to qualify you for the credit.	Gather: Social Security card for your qualifying children Birth certificates for your qualifying children Proof of residence for your qualifying children Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the beginning of the tax year in question (if applicable) Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FH	Based on the information you provided, we disallowed your Earned Income Tax Credit because we could not verify your wages.	Gather: Withholding documents (W-2, W-2 C, 1099 forms) and year-to-date pay stubs Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FI	We disallowed or adjusted your Earned Income Tax Credit based on the earned income reported on your return or by your employer.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FJ	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/RDP did not respond to FTB 4502, Additional Documentation Required Letter.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following, if they apply to you: Copies from your federal income tax return of: • Schedule C, Profit or Loss from Business • Schedule C-EZ, Net Profit from Business • Schedule F, Profit or Loss from Farming • Schedule SE, Self-Employment Tax In addition, you must provide copies of the following supporting documentation to verify self-employment: • A profit and loss statement or schedule used to determine the business income and expenses reported on your tax return, along with: • Business bank statements and credit card statements supporting your business income (covering at least 2 months) • Any certification, license, permit or registration required for your business (taxicab, cosmetology, food service, contractor, vendor, etc.) • Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. If applicable, you must provide the following documentation to verify your claimed qualifying children: Social Security cards for your qualifying children (if applicable) Birth certificates for your qualifying children (if applicable) Proof of residence for your qualifying children (if applicable) Proof your qualifying child is a student or disabled if over the standard age limit of 18 at the beginning of the tax year in question (if applicable) Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FK	We disallowed your Dependent Exemption Credit(s) because you did not provide a valid identification number for your dependent(s).	Gather dependent's social security card or IRS ITIN documentation.
FL	We disallowed your Dependent Exemption because you cannot claim yourself or your spouse/RDP as a dependent.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FM	We disallowed your Dependent Exemption(s) because the dependent’s identification number has been used on another return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FN	We revised your filing status because you do not have a dependent.	Gather: California tax return Review: Dependents claimed on return.
FO	We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet foster youth requirements.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
FP	We revised your earned income because it was based on difficulty of care payments from ‘In Home Supportive Services’ (IHSS) program. The payments supplied for difficulty of care by this program are nontaxable for federal purposes and do not qualify as earned income for the purposes of the California Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FQ	We revised or disallowed your Earned Income Tax Credit because you did not substantiate your business activity.	For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following from your federal income tax return (if applicable): � Schedule C, Profit or Loss from Business � Schedule C-EZ, Net Profit from Business � Schedule F, Profit or Loss from Farming � Schedule SE, Self-Employment Tax In addition, you must provide copies of the following supporting documentation to verify self-employment: � A profit and loss statement or schedule used to determine the business income and expenses reported on your tax return, along with: � Business bank statements and credit card statements supporting your business income (covering at least 2 months) � Any certification, license, permit or registration required for your business (taxicab, cosmetology, food service, contractor, vendor, etc.) � Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FR	We revised or disallowed your Earned Income Tax Credit because you did not substantiate your business activity and the wages claimed.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.) For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following copies from your federal income tax return� (if applicable): � Schedule C, Profit or Loss from Business � Schedule C-EZ, Net Profit from Business � Schedule F, Profit or Loss from Farming � Schedule SE, Self-Employment Tax In addition, you must provide copies of the following supporting documentation to verify self-employment: � A profit and loss statement or schedule used to determine the business income and expenses reported on your tax return, along with: � Business bank statements and credit card statements supporting your business income (covering at least 2 months) � Any certification, license, permit or registration required for your business (taxicab, cosmetology, food service, contractor, vendor, etc.) � Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FS	We revised your filing status because of conflicting information you provided on your tax return. This revision may have affected your standard deduction, tax, and credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
FT	We disallowed your Young Child Tax Credit because your qualifying child or qualifying children listed on your Form 3514, California Earned Income Tax Credit, do not meet the age requirements.	Please review your completed Form 3514 to confirm your entries. Refer to the Form 3514 instructions for more information.
FV	We revised or disallowed your Young Child Tax Credit because you made a math error on your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
FW	We disallowed your Young Child Tax Credit because you do not have a Qualifying Child.	If you feel this is an error, please gather the following: Social security card(s) and birth certificate(s) for your qualifying child or children, and proof of residence. Contact or submit copies to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FX	We revised or disallowed your Foster Youth Tax Credit based on the earned income reported on your tax return or provided by your employer or client.	Gather: Social Security card/ITIN documents. Contact and submit copies to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
FY	We revised your Young Child Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return.	Please review your completed Form 3514, California Earned Income Tax Credit and your California Form 540 or 540 NR to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
FZ	We revised or disallowed your Young Child Tax Credit based on the earned income reported on your tax return or provided by your employer or client.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.) For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following from your federal income tax return (if applicable): � Schedule C, Profit or Loss from Business � Schedule C-EZ, Net Profit from Business � Schedule F, Profit or Loss from Farming � Schedule SE, Self-Employment Tax In addition, you must provide copies of the following supporting documentation to verify self-employment: � A profit and loss statement or schedule used to determine the business income and expenses reported on your tax return, along with: � Business bank statements and credit card statements supporting your business income (covering at least 2 months) � Any certification, license, permit or registration required for your business (taxicab, cosmetology, food service, contractor, vendor, etc.) � Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
GA	You made an error when you calculated Amount You Owe.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GB	You incorrectly calculated your Refund when you subtracted your Use Tax and Total Contribution from your Overpaid Tax Available This Year.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GC	The withholding claimed on your return has been revised to the amount that we could verify with the Employment Development Department (EDD). We also considered any W-2’s and forms 1099 reporting withholding that you provided with your tax return. If you have documentation supporting the original amount of withholding claimed, please contact us.	Gather: Withholding documents (W-2, W-2 C, 1099-R) or final year-to-date pay stub(s).
GD	You cannot claim credit for CA Income Tax Withheld unless you report the related income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GE	You made an error when you transferred your Schedule CA California Taxable Income to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GF	You incorrectly calculated your CA Tax Rate when you divided your Tax by your Total Taxable Income.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GG	You incorrectly calculated your CA Tax Before Exemption Credits when you multiplied your CA Taxable Income by your CA Tax Rate.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GH	You incorrectly calculated your CA Exemption Credit Percentage when you divided your CA Taxable Income by your Total Taxable Income.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GI	You incorrectly calculated your CA Prorated Exemption Credits when you multiplied your Exemption Amount by your CA Exemption Credit Percentage.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GJ	You made an error when you limited or calculated your CA Prorated Exemption Credits.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GK	You incorrectly calculated your CA Regular Tax Before Credits when you subtracted your CA Prorated Exemption Credits from your CA Tax Before Exemption Credits.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GL	You incorrectly calculated your CA Regular Tax Before Credits.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GM	You made an error when you added your CA Regular Tax Before Credits and G-1/5870A Taxes.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GN	You made an error when you transferred your CA Regular Tax Before Credits to Line 42.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
GO	We disallowed your Child and Dependent Care Expenses Credit because you did not attach FTB 3506, Child and Dependent Care Expenses Credit to your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GP	You claimed your Nonrefundable Child and Dependent Care Expenses Credit more than once.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GQ	We revised the special credit listed below to the maximum allowed for your filing status.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GR	We reduced the special credit listed below to the remaining tax balance that may be offset by the credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GS	We reduced the special credit listed below to the maximum percentage of net tax allowed for the credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GT	We reduced the special credit listed below to the maximum percentage of Taxable Income allowed for the credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GU	We disallowed the special credit listed below because your Federal Adjusted Gross Income exceeded the maximum allowed for your filing status.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GV	We disallowed the special credit listed below because it is not available in this tax year.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GW	We revised the special credit listed below because you claimed it more than once.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GX	We disallowed a special credit because it is not a California credit.	Gather: A copy of your California income tax return. Review: Your credits claimed
GY	We disallowed the lesser of your Dependent Parent Credit or your Joint Custody Head of Household Credit because you cannot claim both credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
GZ	We disallowed your Dependent Parent Credit because your filing status was not Married Filing Separately.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HA	We revised or disallowed your Senior Head of Household Credit because your California adjusted gross income exceeded the maximum qualifying amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HB	You made an error calculating your adjusted gross income From All Sources when you subtracted your Unemployment Compensation and Military Pay Adjustment from federal adjusted gross income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HC	You made an error calculating your Payments Balance.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HD	You made an error calculating your Use Tax Balance.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HE	You made an error calculating your Overpaid Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HF	You made an error calculating your Tax Due.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HG	You made an error calculating your Amount Due.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HI	We revised your New Employee Credit due to one of the following: We do not have a record of your credit reservation. The credit was not claimed on a timely filed original tax return. A net increase of full-time employees was not reported.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HJ	We revised or disallowed your Other State Tax Credit because the other state listed was California or not a U.S. state/possession.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
HK	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/registered domestic partner (RDP) did not provide a valid social security number or federal individual taxpayer identification number (ITIN).	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
HL	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/registered domestic partner (RDP) did not provide a valid social security number or federal individual taxpayer identification number (ITIN).	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
HM	We disallowed your Young Child Tax Credit because your qualifying child or qualifying children listed on your Form 3514, California Earned Income Tax Credit, do not meet the age requirements.	Please review your completed Form 3514 to confirm your entries. Refer to the Form 3514 instructions for more information.
HN	We disallowed your Dependent Exemption Credit(s) because you did not provide an identification number for your dependent(s). If you were unable to get a federal Individual Taxpayer Identification Number (ITIN) for a nonresident alien dependent due to the changes made by the federal Tax Cuts and Jobs Act of 2017, complete FTB Form 3568, Dependent Identification Number Requirement Exception. Go to ftb.ca.gov/Forms and search for 3568.	Gather dependent's social security card, IRS ITIN documentation, or complete FTB 3568.
HO	We revised your Foster Youth Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return.	Please review your completed Form 3514, California Earned Income Tax Credit and your California Form 540 or 540 NR to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
HP	We revised your Young Child Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return.	Gather: Your Form 3514, California Earned Income Tax Credit and your Form 540 or 540NR tax return to confirm your entries and calculations are correct. Contact the Filing Compliance Bureau: Phone: 916-845-7088
HQ	We disallowed your Young Child Tax Credit because you did not qualify for the Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514, California Earned Income Tax Credit. Refer to the Form 3514 instructions for more information.
HR	We revised your Young Child Tax Credit because you incorrectly transferred your California Earned Income on your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
HS	We disallowed your Young Child Tax Credit because you do not have a Qualifying Child.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
HT	We disallowed your Dependent Exemption Credit(s) because FTB 3568, Dependent Identification Number Requirement Exception, was incomplete and/or did not include identification document(s).	Review FTB 3568 and identification document requirements.
HU	We revised or disallowed your Foster Youth Tax Credit because you made a math error on your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
HV	We disallowed your Foster Youth Tax Credit because you did not qualify for the Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. Refer to the Form 3514 instructions for more information.
HW	We revised or disallowed your Young Child Tax Credit because you made a math error on your Form 3514, California Earned Income Tax Credit.	Gather: Your Form 3514, California Earned Income Tax Credit and your Form 540 or 540NR tax return to confirm your entries and calculations are correct. Contact the Filing Compliance Bureau: Phone: 916-845-7088
HX	We disallowed your Young Child Tax Credit because you did not qualify for the Earned Income Tax Credit.	Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Contact or submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
HY	We disallowed your Young Child Tax Credit because you claimed an excess of net loss and/or an excess in wages for a zero income return.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. Refer to the Form 3514 instructions for more information.
HZ	We revised your Foster Youth Tax Credit because you incorrectly transferred the CA Exemption Credit Percentage from your tax return, to your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit and your tax return to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
IA	We revised your Young Child Tax Credit because you incorrectly transferred the credit percentage from your tax return, to your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit and your tax return to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
IB	We revised your Young Child Tax Credit because you incorrectly transferred the credit percentage from your tax return to your Form 3514, California Earned Income Tax Credit.	Gather: Your Form 3514, California Earned Income Tax Credit and your Form 540 or 540NR tax return to confirm your entries and calculations are correct. Contact the Filing Compliance Bureau: Phone: 916-845-7088
IC	We revised the Exemption Credit and Special Credit because you are subject to alternative minimum tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
ID	We revised the penalty amount because you did not provide a date of birth (DOB) for one or more individuals listed on Form 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
IE	We adjusted your tax liability. Our adjustments may have affected the application of credits with carryover provisions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
IF	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you filed a Group return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.).
IG	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you filed a Group return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
IH	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because the social security number or federal individual taxpayer identification number (ITIN) for you or your spouse/registered domestic partner (RDP) was allowed for a qualifying child on another tax return.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
II	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because the social security number or federal individual taxpayer identification number (ITIN) for you or your spouse/registered domestic partner (RDP) was allowed for a qualifying child on another tax return.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
IJ	You made an error when you calculated your Total Itemized Deductions.	Please review the "Total Itemized Deductions" entries on your Schedule CA (540), California Adjustments - Residents form.
IK	We revised or disallowed your claimed withholding because you did not respond to our notice, FTB 4538 ENS, Tax Information and Document Request.	If you feel this is an error, please contact the Filing Compliance Bureau: Mail: State of California Filing Compliance Bureau MS F151 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 Phone: 916-845-7088
IL	We revised or disallowed your claimed withholding because you did not provide sufficient documentation in response to our notice, FTB 4538 ENS, Tax Information and Document Request.	If you feel this is an error, please contact the Filing Compliance Bureau: Mail: State of California Filing Compliance Bureau MS F151 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 Phone: 916-845-7088
IM	We disallowed your Young Child Tax Credit because you claimed an excess of net loss and/or an excess in wages for a zero income return.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. Refer to the Form 3514 instructions for more information.
IN	We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet the age requirements.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
IO	We revised or disallowed your Foster Youth Tax Credit because you claimed the credit on your spouse/registered domestic partner's (RDP) tax return but did not have a filing status of Married/RDP filing jointly.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. Refer to the Form 3514 instructions for more information.
IP	You made an error when you calculated the Interest You Paid.	Please review the "Interest You Paid" section on your Schedule CA (540), California Adjustments - Residents form.
IQ	We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet foster youth requirements.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
IR	We revised your Foster Youth Tax Credit because you incorrectly transferred your California Earned Income from your tax return to your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
IS	We disallowed the itemized deductions claimed on your tax return and allowed the standard deduction for your filing status because the itemized deductions were not substantiated.	Gather: Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
IT	We revised or disallowed your Foster Youth Tax Credit because you made a math error on your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
IU	We disallowed your Foster Youth Tax Credit because you did not qualify for the Earned Income Tax Credit.	Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. Refer to the Form 3514 instructions for more information.
IV	We revised your Foster Youth Tax Credit because you incorrectly transferred the Credit Percentage from your tax return, to your Form 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit and your tax return to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
IW	We revised the penalty amount because you did not provide a valid coverage or exemption code.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
IX	We revised the penalty amount because the Exemption Certificate Number or exemption code you provided is not valid.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
IY	We revised the penalty amount because you do not qualify for a short-coverage�gap exemption.	Gather: California Resident Income Tax Return (Form 540). Review: Tax return details, schedules, forms, and supporting documents for accuracy.
IZ	We revised your Foster Youth Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return.	Please review your completed Form 3514, California Earned Income Tax Credit and your California Form 540 or 540 NR to confirm your entries and calculations are correct. Refer to the Form 3514 instructions for more information.
JA	We disallowed your Head of Household filing status because you did not attach California Form FTB 3532, Head of Household Filing Status Schedule.	Gather: Completed California Form 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JB	We disallowed your Head of Household filing status because you can be claimed as a dependent by someone else.	Please review the California Form FTB 3532, Head of Household Filing Status Schedule Instructions or FTB Publication 1540 for more information.
JC	We revised the penalty amount because your applicable household income or gross income is more than the tax filing threshold.	Gather: Your tax return and all related tax documents. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
JD	We revised or disallowed your Joint Custody Head of Household Credit for one of the following reasons: (a) Your filing status was not single or married filing separately. (b) The amount exceeded the allowable amount based on your tax liability.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
JE	You made an error when you calculated your Job Expenses and Certain Miscellaneous Deductions.	Please review the "Job Expenses and Certain Miscellaneous Deductions" section on your Schedule CA (540), California Adjustments - Residents form.
JF	We disallowed your Head of Household filing status because Part I of California Form FTB 3532, Head of Household Filing Status Schedule was either incomplete or blank.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JG	We disallowed your Head of Household filing status because in Part I of California Form FTB 3532, Head of Household Filing Status Schedule, you indicated you were married and lived with your spouse during the last 6 months of the tax year.	Please review the California Form FTB 3532, Head of Household Filing Status Instructions or FTB Publication 1540 for more information.
JH	We disallowed your Head of Household filing status because Part II of California Form FTB 3532, Head of Household Filing Status Schedule was either incomplete or blank.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JI	We disallowed your Claim of Right Credit because we could not verify the amount reported on your California tax return. If the repaid amount was not originally taxed by California, taxpayers are not entitled to claim this credit on their California tax return.	Gather: Copy of Request of repayment from requestor. Proof of repayment (proof of repaid amount, bank statement, copies of canceled checks, back and front) that prove your claim. Copy of Schedules that show Claim of Right calculation. Contact and submit documents to the Filing Compliance Bureau: Phone: 800.852.5711 Fax: 916.845.5443 Mail: Franchise Tax Board PO Box 942840 Sacramento, CA 94240
JJ	We disallowed your Head of Household filing status because in Part I of California Form FTB 3532, Head of Household Filing Status Schedule, you indicated you are legally married and you claimed someone other than your birth child, stepchild, adopted child, or eligible foster child as your qualifying person.	Please review the California Form FTB 3532, Head of Household Filing Status Schedule Instructions or FTB Publication 1540 for more information.
JK	We disallowed your Head of Household filing status because your qualifying person's name or social security number in Part III of California Form FTB 3532, Head of Household Filing Status Schedule was blank or is invalid.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JL	We disallowed your Head of Household filing status based on the information provided on Part II, on your California Form FTB 3532, Head of Household Filing Status Schedule. �Your qualifying person cannot be yourself or your spouse.	Gather: Please review the instructions. If your schedule was incorrect, then complete California Form FTB 3532, Head of Household Filing Status Schedule then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JM	We disallowed your Head of Household filing status because your qualifying person’s date of birth in Part III, on your California Form FTB 3532, Head of Household Filing Status Schedule, was blank or invalid.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JN	We disallowed your Head of Household filing status because the qualifying person information you provided on California Form FTB 3532, Head of Household Filing Status Schedule, does not meet the age requirement.	Please review the California Form FTB 3532, Head of Household Filing Status Instructions.
JO	We disallowed your Head of Household filing status because the gross income for your qualifying person in Part III of California Form FTB 3532, Head of Household Filing Status Schedule, was blank or the amount exceeds the allowed amount.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento, CA 94240
JP	You made an error when you combined your Schedule CA, lines 26 and 27.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
JQ	We disallowed your Head of Household filing status because in Part III of California Form FTB 3532, Head of Household Filing Status Schedule, you did not indicate the number of days your qualifying person lived with you.	Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JR	We disallowed your Head of Household filing status because the number of days indicated on your California Form FTB 3532, Head of Household Filing Status Schedule that your qualifying person lived with you, did not meet the minimum required days.	Please review the California Form FTB 3532, Head of Household Filing Status Schedule Instructions or FTB Publication 1540 for more information.
JS	We revised your filing status to Single because of the information you provided on your California Form FTB 3532, Head of Household Filing Status Schedule. The filing status revision may have affected your standard deduction, tax, and credits.	Gather: Please review the instructions for the California Form FTB 3532, Head of Household Filing Status Schedule. If you disagree with our revisions, then complete a new California Form FTB 3532 and contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JT	We revised your filing status to Married Filing Separate because of the information you provided on your California Form FTB 3532, Head of Household Filing Status Schedule. The filing status revision may have affected your standard deduction, tax, and credits.	Gather: Please review the instructions for the California Form FTB 3532, Head of Household Filing Status Schedule. If you disagree with our revisions, then complete a new California Form FTB 3532 and contact or send your documents to the Franchise Tax Board: Phone: 800-852-5711 Fax: 916-845-5443 Mail: Franchise Tax Board PO Box 942840 Sacramento CA 94240
JU	We disallowed your Claim of Right Credit because we could not verify the amount reported on your California tax return. If the repaid amount was not originally taxed by California, taxpayers are not entitled to claim this credit on their California tax return.	Gather: Copy of Request of repayment from requestor. Proof of repayment (proof of repaid amount, bank statement, copies of canceled checks, back and front) that prove your claim. Copy of Schedules that show Claim of Right calculation. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-843-6036 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
JV	We revised the penalty amount because your applicable household income or gross income is less than the tax filing threshold.	Gather: Your tax return and all related tax documents. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
JW	We revised the penalty amount because it was calculated incorrectly.	Gather: California Resident Income Tax Return (Form 540). Review: Tax return details, schedules, forms, and supporting documents for accuracy.
JX	We revised the penalty amount because you did not submit Form 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty, or indicate you had health coverage.	Gather: Form 540, California Resident Income Tax Return, and Form 3853. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
JY	We revised the penalty amount because you indicated your household had health coverage for the entire year.	Gather: Form 540, California Resident Income Tax Return, and Form 3853. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
JZ	We revised the penalty amount because you made an error when you transferred the penalty amount from Form 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty, to your tax return.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
KA	We disallowed the special credit listed below because you cannot claim it when you are subject to alternative minimum tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KB	We disallowed your Joint Custody Head of Household Credit because your filing status was not Single or Married Filing Separately.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KC	You made an error when you subtracted your Total Special Credits from your net tax.	Review: Your special credits on your return.
KD	You made an error when you calculated your prorated special credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KE	We revised or disallowed your special credits. Only credits directly attributable to the business entity's activities can be claimed on a group return. Directors are not allowed to claim any credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KF	We recalculated your refund based on an error with your Total Voluntary Contributions and/or because we imposed penalties and interest.	Review: your California income tax return and check your math.
KG	We revised your wages to match your Form W-2.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KH	You made an error totaling your income.	Review: your California income tax return and check your math.
KI	You made an error using the 2EZ Table to calculate your tax.	Gather: Your California 5402EZ tax return Review: Your tax amount on line 17 on your 5402EZ return using the 2EZ Table.
KJ	You made an error using the Dependent Tax Worksheet to calculate your tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KL	We disallowed the special credit listed below because your California Adjusted Gross Income exceeded the maximum allowed for your filing status.	See any other code(s) on the notice for more information Gather: copies of your California income tax return.
KM	We allowed the estimate payments shown on your account. If you make future estimate payments, you must use Form 540 instead of Form 540 2EZ.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KN	You made an error when you subtracted your Total Tax Withheld from your Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KO	You incorrectly calculated your Refund when you subtracted your Use Tax and Total Contribution from your Overpaid Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KP	We disallowed your Senior Head of Household Credit because you did not use the Head of Household filing status the previous two years.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KQ	We revised or disallowed your other State Tax Credit because the other state does not have an income tax or because you were a nonresident of California and the state for which you claimed the credit is not a "reverse credit state".	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KR	Your Schedule CA subtraction of Taxable Refunds of State and Local Income Taxes cannot be larger than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KS	You made an error when you transferred your Schedule D Capital Gain/Loss Adjustment to your Schedule CA.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KT	You made an error when you transferred your Schedule D-1 Ordinary Gain/Loss Adjustment to your Schedule CA.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KU	Your Schedule CA subtraction of Unemployment Compensation cannot be larger than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KV	Your Schedule CA subtraction of Social Security Benefits cannot be larger than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
KW	You made an error when you totaled your Schedule CA, Column A income.	-Gather: Complete copy of California tax return Review: math on California Schedule CA (or 540NR Schedule CA) in Column A.
KX	You made an error when you totaled your Schedule CA, Column B income.	-Gather: Complete copy of California tax return Review: math on California Schedule CA (or 540NR Schedule CA)in Column B.
KY	You made an error when you totaled your Schedule CA, Column C income.	-Gather: Complete copy of California tax return Review: math on California Schedule CA (or 540NR Schedule CA)in Column C.
KZ	Your Schedule CA subtraction of Educator Expenses cannot be less than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
LA	High-Road Cannabis Tax Credit	See any other code(s) on the notice first for more information.
LB	Cannabis Equity Tax Credit	See any other code(s) on the notice first for more information.
LC	You made an error when calculating the Payments after Individual Shared Responsibility Penalty on your tax return.	Gather: Your tax return and all related tax documents. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LD	You made an error when calculating the Individual Shared Responsibility Penalty Balance on your tax return.	Gather: Your tax return and all related tax documents. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LE	We denied your coverage exemption because your applicable household income or gross income is more than the tax filing threshold.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LF	We denied your coverage exemption because your health coverage is considered affordable based on your applicable household income.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LG	We denied your coverage exemption because you are a citizen, national of the United States (U.S.), or lawfully present in the U.S. See Government Code Section 100705(c)(4).	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LH	We denied your coverage exemption because you had a gap in health coverage of more than three consecutive months.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LI	We denied your coverage exemption because you are a resident of California.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LJ	We denied your coverage exemption because you do not qualify based on information you provided on Form 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty.	Gather: Form 540, California Resident Income Tax Return, and Form 3853. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LK	We denied your coverage exemption because the Medi-Cal program you enrolled in is not considered minimum essential coverage.	Gather: Form 540, California Resident Income Tax Return. Review: Tax return details, schedules, forms, and supporting documents for accuracy.
LL	We revised the subsidy amount because you made an error calculating your household income.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LM	We revised the subsidy amount because you made an error calculating your federal poverty line.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LN	We revised the subsidy amount because you made an error calculating your household income as a percentage of the federal poverty line.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LP	We revised the subsidy amount because your California Applicable Figure is incorrect.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LQ	We revised the subsidy amount because you made an error calculating your monthly or annual contribution amount.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LR	We revised the subsidy amount because the annual enrollment premium does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your math calculations on Part II of your Form 3849, Premium Assistance Subsidy.
LS	We disallowed your Long-Term Care Credit because your California adjusted gross income is $100,000 or more, which is over the qualifying maximum amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
LT	We revised the subsidy amount because you made an error calculating your annual federal Premium Tax Credit (PTC)�amount.	Gather: Related tax documents. Review: Your math calculations on Part II of your Form 3849, Premium Assistance Subsidy.
LU	We revised the subsidy amount because you made an error calculating your annual maximum Premium Assistance Subsidy (PAS) amount.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LV	We revised the subsidy amount because you made an error calculating your annual Premium Assistance Subsidy (PAS) amount allowed.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LX	We revised the subsidy amount because you made an error calculating your monthly federal Premium Tax Credit (PTC) amount.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LY	We revised the subsidy amount because you made an error calculating your monthly maximum Premium Assistance Subsidy (PAS) amount.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
LZ	We revised the subsidy amount because you made an error calculating your monthly Premium Assistance Subsidy (PAS) amount allowed.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
MA	We revised the subsidy amount because you do not qualify for a Premium Assistance Subsidy (PAS).	Gather: Related tax documents. Review: Your entries on your Form 3849, Premium Assistance Subsidy.
MB	We revised the subsidy amount because you made an error on Part II, lines 24-26, of Form 3849, Premium Assistance Subsidy.	Gather: Related tax documents. Review: Your entries in Part II of your Form 3849.
MC	We revised the subsidy amount because you made an error calculating your excess advance payment of Premium Assistance Subsidy (PAS).	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
MD	State Historic Rehabilitation	See any other code(s) on the notice first for more information.
ME	Homeless Hiring	See any other code(s) on the notice first for more information.
MF	Soundstage Filming	See any other code(s) on the notice first for more information.
MG	We revised the subsidy amount because you do not qualify for a repayment limitation.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
MH	We revised the amount of Mental Health Services Tax you claimed on your tax return for one of the following reasons: (a) You did not claim Mental Health Services Tax and based on the Taxable Income on your return, the tax should have been assessed. (b) You did not correctly compute the tax amount on your return. We used information provided on your return, schedules, forms, and other attachments.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
MI	We revised the subsidy amount because you made an error calculating your repayment limitation.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
MJ	We revised your subsidy amount because you made an error calculating your excess advance Premium Assistance Subsidy (PAS) repayment amount.	Gather: Related tax documents. Review: Your math calculations on your Form 3849, Premium Assistance Subsidy.
MK	We revised the excess advance Premium Assistance Subsidy (PAS) repayment amount because you made an error when you transferred your repayment amount from Form 3849, Premium Assistance Subsidy, to your tax return.	Gather: Related tax documents. Review: Your math calculations.
ML	We revised the net Premium Assistance Subsidy (PAS) amount because you did not attach Form 3849, Premium Assistance Subsidy.	Complete and mail Form 3849 to: Franchise Tax Board PO Box 942840 Sacramento CA�94240-0040
MM	We revised the net Premium Assistance Subsidy (PAS) repayment amount because you made an error when you transferred your repayment amount from Form 3849, Premium Assistance Subsidy, to your tax return.	Gather: Your tax return and all related tax documents. Review: Your math calculations.
MN	We revised the subsidy amount because the annual Second Lowest Cost Silver Plan (SLCSP) premium does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your entries on your Form 3895.
MO	We revised the subsidy amount because the Annual Advance Payment of the Premium Assistance Subsidy (APAS) amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your entries on your Form 3895.
MP	Program 3.0 California Motion Picture and Television Production	See any other code(s) on the notice first for more information.
MQ	We revised the subsidy amount because the monthly enrollment premium amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your entries on your Form 3895.
MR	Program 4.0 California Motion Picture and Television Production	See any other code(s) on the notice first for more information.
MS	We revised the subsidy amount because the monthly Second Lowest Cost Silver Plan (SLCSP) premium amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your entries on your Form 3895.
MT	We revised the subsidy amount because the monthly Advance Payment of the Premium Assistance Subsidy (APAS) amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement.	Gather: Related tax documents. Review: Your entries on your Form 3895.
MU	We reduced or disallowed your California state withholding because we could not verify the withholding amount claimed on your California state income tax return.	You may verify this change by examining copies of Forms 1099-R, 1099-NEC, 1099-K, or 1099-MISC, and comparing the withholding amount on the forms with what you claimed on your California state income tax return. In order for FTB to verify that the withholding amount claimed on your California state income tax matches with the California state withholding amount contained on Forms 1099-R, 1099-NEC, 1099-K, or 1099-MISC, please submit a copy of the Form, along with your Social Security card and driver's license/state issued identification card if you believe the change was made in error. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-843-6036 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
NA	We revised or entered your California adjusted gross income based on information from your Form W-2 or CA Schedule W-2 because Schedule CA (540NR) was not attached. This could affect the percentage used to compute tax on your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NB	Due to the change in your adjusted gross income from all sources, we also revised the percentage of California adjusted gross income to total income from all sources.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NC	We revised your California adjusted gross income based on information from your Schedule CA (540NR). This could affect the percentage used to compute tax on your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
ND	We revised the California taxable income on your tax return for one or more of the following reasons: (a) You made an error calculating or transferring taxable income. (b) You incorrectly calculated the deduction percentage.(c) You incorrectly calculated the California deduction amount. This revision affected the computation of tax and credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NE	We disallowed your generated new employment credit because you did not claim the credit on a timely filed original tax return. This may have affected your claimed and/or carryover amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NH	We revised or denied your new home or first-time buyer credit for one or more of the following reasons: a) We could not locate your certificate of allocation. b) Your claim did not match your allocated credit amount for the tax year. c) Married couples filing separately must divide the credit equally. d) You did not claim the credit on a timely filed original tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NJ	We disallowed your generated new jobs credit because you did not claim the credit on a timely filed original tax return by the cutoff date. This may have affected your claimed and/or carryover amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NN	We revised the total tax on your tax return for one or more of the following reasons: (a) You incorrectly calculated the CA Tax Rate, the CA Credit Percentage, or the CA Exemption Credit Percentage. (b) You made an error calculating or transferring the tax on Schedule G-1 or FTB 5870A, Tax on Accumulation Distribution of Trusts.	Gather: A copy of your California income tax return. Review: Your 540NR and check your math.
NP	We revised the total tax on your tax return for one or more of the following reasons: (a) You calculated the ratio incorrectly. (b) You incorrectly used the ratio to calculate the tax amount and credits. (c) You made an error calculating or transferring the tax on Schedule G-1 or FTB 5870A, Tax on Accumulation Distribution of Trusts.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
NR	The Nonconsenting nonresident (NCNR) member's tax credit amount claimed cannot be applied to your account based on one or both of the following reasons: • The entity did not file a tax return. • Unable to verify the amount of NCNR payment.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.) Contact the entity that issued the schedule K-1.
OA	We revised your refund because: (a) You incorrectly added your total payments and credits, or (b) You made an error subtracting your payments and credits from total tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OB	We revised your balance due because: (a) You incorrectly added your total payments and credits, or (b) You made an error subtracting your total payments or credits from total tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OC	We revised your estimated tax transfer amount because we found an error on your tax return.	See any other code(s) on the notice first for more information.
OD	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your filing status was Married/RDP Filing Separately and one or both of the following reasons applies: you do not have a qualifying child or you did not indicate you meet the Married/RDP filing separately requirements on the FTB 3514, California Earned Income Tax Credit.	Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. Refer to the Form 3514 instructions for more information.
OE	We disallowed your Earned Income Tax Credit/Young Child Tax Credit because your filing status was Married/RDP Filing Separately and one or both of the following reasons applies: you do not have a qualifying child or you did not indicate you meet the Married/RDP filing separately requirements on the FTB 3514, California Earned Income Tax Credit.	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
OF	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount of refund received.	See any other code(s) on the notice for more information Gather: copies of your California income tax return.
OM	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount paid with original return plus payments made after the return was filed.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OP	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount of estimated tax payments.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OS	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount of excess State Disability Insurance (SDI)/Voluntary Plan Disability Insurance (VPDI).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OT	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount of taxable income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OU	You cannot report or revise previously reported Use Tax with an amended return. To pay Use Tax, please mail a copy of this notice with a check made payable to “California Department of Tax and Fee Administration” to CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION, PO BOX 942879, SACRAMENTO, CA 94279-7073. For assistance with Use Tax questions, please telephone the California Department of Tax and Fee Administration’s Information Center at 800-400-7115 or go to cdtfa.ca.gov.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OV	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Voluntary Contributions cannot be changed with an amended return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OW	The amounts reported on your original tax return did not match the amounts shown on your amended return. The paragraphs below explain which amount did not match. Please review your original return and your amended return for the corrected amounts. Amount of California withholding.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
OX	You filed multiple tax returns for the same tax year. We combined the returns and recomputed your tax, resulting in a reduced refund. In the future, report all your income on one return or use Form 540X to correct a return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PA	Your Schedule CA subtraction of Health Savings Account Deduction cannot be less than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PB	Your Schedule CA subtraction of Tuition and Fees cannot be less than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PC	Your Schedule CA subtraction of Domestic Production Activities Deduction cannot be less than the federal amount.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PD	You made an error when you totaled your Schedule CA, Column B Adjustments to Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PE	You made an error when you totaled your Schedule CA, Column C Adjustments to Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PF	You made an error when you subtracted your Schedule CA, Column A Total Adjustments to Income from Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PG	You made an error when you subtracted your Schedule CA, Column B Total Adjustments to Income from Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PH	You made an error when you subtracted your Schedule CA, Column C Total Adjustments to Income from Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PI	You made an error when you subtracted your Schedule CA, Line 39 amount from your Federal Itemized Deductions.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PJ	You made an error when you combined your Schedule CA, Lines 40 and 41.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PK	You made an error when you calculated your itemized or standard deduction on Schedule CA.	Gather: Federal Schedule A, California Schedule CA (or the itemized deduction worksheet).
PL	You made an error on your Schedule D when you totaled your current year loss and your carryover loss.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PM	You made an error on your Schedule D when you combined your Total Gains and Total Losses on Line 8.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PN	You made an error on your Schedule D when you limited your loss on Line 9.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PO	You made an error on your Schedule D when you entered your California gain or loss on Line 11.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PP	You made an error on your Schedule D when you entered your difference on Line 12a.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PQ	You made an error on your Schedule D when you entered your difference on Line 12b.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PR	You made an error on your Schedule D-1 when you combined Lines 10-16.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PS	You made an error on your Schedule D-1 when you transferred your ordinary California gains and losses from Line 18b to Line 20.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PT	You made an error on your Schedule D-1 when you entered your difference on Line 21a.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PU	You made an error on your Schedule D-1 when you entered your difference on Line 21b.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PV	You made an error on your Schedule S when you entered your California Tax Liability (without other state tax credit).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PW	You made an error on your Schedule S when you transferred your California Adjusted Gross Income from your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PX	You made an error on your Schedule S when you calculated the percentage on Line 5.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PY	You made an error on your Schedule S when you calculated Line 6.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
PZ	You made an error on your Schedule S when you calculated the percentage on Line 10.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QA	You made an error on your Schedule S when you calculated Line 11.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QB	You made an error on your Schedule S when you calculated Line 12.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QC	You made an error on Form 3506 when you added your qualifying expenses on Line 3.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QD	We disallowed your Child and Dependent Care Expenses Credit because the full name of the qualifying person was not provided.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QE	We disallowed your Child and Dependent Care Expenses Credit because the Date of Birth of the qualifying person was not provided.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QF	We revised your Child and Dependent Care Expenses Credit because you made an error when you limited your qualifying expenses on Line 3.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
QG	Los Angeles Revitalization Zone Hiring & Sales or Use Tax	See any other code(s) on the notice first for more information.
QH	Low-Emission Vehicles	See any other code(s) on the notice first for more information.
QI	Young Infant	See any other code(s) on the notice first for more information.
QJ	Prison Inmate Labor	See any other code(s) on the notice first for more information.
QK	Senior Head of Household	See any other code(s) on the notice first for more information.
QL	Enterprise Zone Employee	See any other code(s) on the notice first for more information.
QM	Joint Custody Head of Household	See any other code(s) on the notice first for more information.
QN	Ridesharing	See any other code(s) on the notice first for more information.
QO	Low-Income Housing	See any other code(s) on the notice first for more information.
QP	Dependent Parent	See any other code(s) on the notice first for more information.
QQ	Recycling Equipment	See any other code(s) on the notice first for more information.
QR	Agricultural Products	See any other code(s) on the notice first for more information.
QS	Enterprise Zone Hiring & Sales or Use Tax	See any other code(s) on the notice first for more information.
QT	Water Conservation	See any other code(s) on the notice first for more information.
QU	New Advanced Strategic Aircraft	See any other code(s) on the notice first for more information.
QV	Solar Pump	See any other code(s) on the notice first for more information.
QW	Solar Energy	See any other code(s) on the notice first for more information.
QX	New California Motion Picture and Television Production	See any other code(s) on the notice first for more information.
QY	Commercial Solar Energy	See any other code(s) on the notice first for more information.
QZ	Energy Conservation	See any other code(s) on the notice first for more information.
RN	We disallowed or revised your Nonrefundable Renter’s Credit for one or more of the following reasons: (a) You claimed the wrong amount for your filing status. (b) Your California adjusted gross income is over the qualifying maximum amount. (c) You are only entitled to part of the credit because you are a part-year resident of California. (d) You are not a resident of California and do not qualify for this credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
RU	We applied your Renter’s Credit to reduce your total tax to $0.00. Renter’s Credit is not a refundable credit.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
SL	We revised your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). You did not file a timely claim. You must file your claim within three years of the due date of the tax return for the year you paid the excess SDI/VPDI.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
SS	We revised your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). We revised your claim to the maximum amount substantiated by your Forms W 2 or other wage documents.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
TC	You incorrectly calculated the tax amount on your tax return.	Review: The math on your California tax return.
TD	We reduced your Teacher Retention Credit to the maximum amount allowable.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
TI	We revised your taxable income because the deductions claimed on your tax return were incorrectly subtracted from your adjusted gross income.	Gather: Complete copies of your California and Federal tax returns.
TQ	Main Street Small Business Tax Credit	See any other code(s) on the notice first for more information.
TT	We revised your total tax. The paragraphs below explain why: You made an error in calculating your total credits or tax liability.	Review: your California income tax return and check your math.
TU	We revised your total tax. The paragraphs below explain why: You made an error transferring figures to the next page of your tax return	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
TV	We revised your total tax. The paragraphs below explain why: You did not identify the special credits claimed on your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
TX	We revised your total tax. The paragraphs below explain why: We disallowed a credit for one of the following reasons: (a) It is not available for this tax year. (b) It is expired and there are no carryover provisions. (c) It is not a California Credit. (d) It has been suspended.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
TY	We revised your total tax. The paragraphs below explain why: We revised your total tax based on your adjusted gross income, filing status, and/or the dependents shown on your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
UA	Research	See any other code(s) on the notice first for more information.
UB	Political Contributions	See any other code(s) on the notice first for more information.
UC	Orphan Drug	See any other code(s) on the notice first for more information.
UD	Residential Rental & Farm Sales	See any other code(s) on the notice first for more information.
UE	Other State Tax	See any other code(s) on the notice first for more information.
UF	Prior Year Alternative Minimum Tax	See any other code(s) on the notice first for more information.
UG	Employer Child Care Program	See any other code(s) on the notice first for more information.
UH	Employer Child Care Contribution	See any other code(s) on the notice first for more information.
UI	Employer Ridesharing (Large)	See any other code(s) on the notice first for more information.
UJ	Employer Ridesharing (Small)	See any other code(s) on the notice first for more information.
UK	Employer Ridesharing (Transit Passes)	See any other code(s) on the notice first for more information.
UL	Employee Ridesharing	See any other code(s) on the notice first for more information.
UM	Commercial Solar Electric System	See any other code(s) on the notice first for more information.
UN	Child Adoption	See any other code(s) on the notice first for more information.
UO	Local Agency Military Base Recovery Area Hiring & Sales or Use Tax	See any other code(s) on the notice first for more information.
UP	Manufacturers' Investment	See any other code(s) on the notice first for more information.
UQ	Salmon & Steelhead Trout Habitat Restoration	See any other code(s) on the notice first for more information.
UR	Enhanced Oil Recovery	See any other code(s) on the notice first for more information.
US	Donated Agricultural Products Transportation	See any other code(s) on the notice first for more information.
UT	Disabled Access for Eligible Small Businesses	See any other code(s) on the notice first for more information.
UU	Rice Straw	See any other code(s) on the notice first for more information.
UV	Farmworker Housing	See any other code(s) on the notice first for more information.
UW	Community Development Financial Institutions Investment	See any other code(s) on the notice first for more information.
UX	Targeted Tax Area Hiring & Sales or Use Tax	See any other code(s) on the notice first for more information.
UY	Manufacturing Enhancement Area Hiring	See any other code(s) on the notice first for more information.
UZ	Natural Heritage Preservation	See any other code(s) on the notice first for more information.
VL	We could not verify your withholding.	Gather: Withholding documents (W-2, W-2 C, 1099-R) and final year-to-date pay stub(s). Be prepared to submit copies of your Social Security card and driver's license/state issued identification card. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-843-6036 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
VM	We could not verify your withholding through your employer.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Be prepared to submit copies of your Social Security card and driver's license/state issued identification card. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-843-6036 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
VN	We reduced your withholding because the withholding credits on the form W-2 were from a state other than California.	Gather: Withholding documents (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). Be prepared to submit copies of your Social Security card and driver's license/state issued identification card. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-843-6036 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento, CA 95812-1462
VO	We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum amount substantiated by your Forms W-2 or other wage documents.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VP	We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum allowable amount substantiated by your Forms W-2 or other wage documents.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VQ	We revised the year end of the tax return since group returns can only be filed on a calendar year basis. This may have changed the tax rate.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VR	You cannot claim Exemption credits on a group return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VS	We disallowed the Special Credit listed below because it is not allowed on group returns.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VT	You incorrectly calculated your Total Taxable Income when you subtracted your standard or itemized deduction from adjusted gross income from all sources.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VU	You made an error when you calculated your CA Prorated Standard Deduction.	Gather: Complete copy of your California 540NR.
VV	You incorrectly calculated your CA Taxable Income when you subtracted your CA Prorated Standard Deduction from your CA Adjusted Gross Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VW	We disallowed the special credit listed below because your Adjusted Gross Income From All Sources exceeded the maximum allowed for your filing status.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VX	You incorrectly calculated your Total Tax when you subtracted your Nonrefundable Renter's Credit from your CA Regular Tax Before Credits.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VY	We allowed the estimate payments shown on your account. If you make future estimate payments, you must use Form 540NR Long instead of Form 540NR Short.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
VZ	You incorrectly calculated your Refund when you subtracted your Total Contribution from your Overpaid Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
WS	We revised the amount of real estate, backup, or nonresident withholding to the amount of available credit we were able to verify. If you disagree with our revision, please call the Withholding Services and Compliance Section at 888-792-4900, or send your explanation and supporting documents to us by fax at 916-845-9512, or mail to FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO, CA 94267-0651.	Review: Check your tax return; compare the amounts and identification numbers from your withholding documents. Gather: You may need various real estate paperwork. Call the Withholding Services and Compliance Section at 888-792-4900, or send your explanation and supporting documents to us by fax at 916-845-9512, or mail to FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO, CA 94267-0651.
WT	We disallowed your real estate or other withholding. An estate or trust that has real estate or other withholding should only claim the credit if the estate or trust did not distribute the related income in the current year. If the estate or trust distributed the related income, the estate or trust should prepare Form 592 and Form 592 B to distribute the credit to the beneficiaries who will report the taxable income and claim their share of the credit on their California income tax returns.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
WZ	We revised your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/RDP did not provide a valid individual taxpayer identification number (ITIN).	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
XA	We revised your Exemption Credits to the correct amount for the tax year.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
XB	You made an error when you calculated your Adjusted Total Income or Loss.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XC	You incorrectly calculated your Taxable Income when you subtracted your Income Distribution Deduction from your Adjusted Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XD	You incorrectly calculated your income reportable to California.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XE	You made an error when you calculated your Total Tax.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XF	We revised your Exemption Credit to the correct amount for your entity type.	Gather: Exemption information. Review: Your exemption credits on your return and compare lines 11 & 32.
XG	We revised the special credit listed below to the maximum allowed.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XH	You made an error when you calculated your Tax Liability.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XI	We revised your California Income Tax Previously Paid to match our records.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XL	You made an error when you added your Schedule G California Source Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XM	You made an error when you added your Schedule G Non-California Source Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XN	We disallowed the special credit listed below because you did not attach the required schedule.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XO	We disallowed the special credits you did not identify on your tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XP	You made an error when you transferred your Regular Tax Before Credits from your tax return to your Schedule P.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XQ	You made an error calculating your excess tax which may be offset by credits when you transferred net tax from your tax return to your Schedule P.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XR	You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P Tentative Minimum Tax from Side I to Side II.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XS	You made an error when you transferred your Regular Tax Before Exemption Credits from your tax return to your Schedule P (540NR).	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XT	You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P (540NR) Tentative Minimum Tax from Side II to Side III.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XU	You made an error when you totaled your Schedule CA, Column D income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XV	You made an error when you totaled your Schedule CA, Column E income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XW	You made an error when you totaled your Schedule CA, Column D Adjustments to Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XY	You made an error when you totaled your Schedule CA, Column E Adjustments to Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
XZ	You made an error when you subtracted your Schedule CA, Column D Total Adjustments to Income from Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YA	You made an error when you subtracted your Schedule CA, Column E Total Adjustments to Income from Total Income.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YB	You made an error when you transferred your Schedule CA Itemized /Standard Deduction from Line 44 to 46.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YC	You made an error when you calculated your Schedule CA Deduction Percentage.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YD	You made an error calculating your Schedule CA Itemized/Standard Deduction when you multiplied your deductions by the Deduction Percentage.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YE	You made an error calculating your Schedule CA California Taxable Income when you subtracted your CA Itemized/Standard Deduction from CA AGI.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YF	You made an error when you totaled your Schedule CA, Column A Adjustments to Income.	Review: your California income tax return and check your math.
YG	You made an error when you transferred your itemized deductions to Schedule CA, Line 43.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YH	We revised your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/RDP did not provide a valid individual taxpayer identification number (ITIN).	Gather: Social Security card/ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YI	New Employment	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YJ	California Competes	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YK	College Access	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YL	We reduced or disallowed your withholding because you claimed incorrect tax values as state income tax withheld. You may verify this change by re-examining copies of your form(s) W-2 and your state income tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YM	We disallowed your Earned Income Tax Credit as it was determined you did not reside in California for at least half the year (183 days) based on the information provided by you or your spouse/RDP in response to FTB 4502 Additional Documentation Required Letter.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YN	We reduced or denied your Earned Income Tax Credit because your wages, or a portion of your wages, were not subject to CA State withholding.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YO	You made an error when you transferred your itemized deductions to Schedule CA, line 29.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YP	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not have a valid individual taxpayer identification number (ITIN).	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YQ	We revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not have a valid individual taxpayer identification number (ITIN).	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YS	We revised your Earned Income Tax Credit/Young Child Tax Credit because a qualifying child�s individual taxpayer identification number (ITIN) was the same as another person�s ITIN on the tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YT	We revised your Earned Income Tax Credit/Young Child Tax Credit because a qualifying child�s individual taxpayer identification number (ITIN) was the same as another person�s ITIN on the tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YU	We reduced or disallowed your withholding because you incorrectly claimed State Disability Insurance (SDI) as state income tax withheld. You may verify this change by re-examining copies of your form(s) W-2 and your state income tax return.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)
YV	We revised your Earned Income Tax Credit/Young Child Tax Credit because the individual taxpayer identification number of one or more qualifying children was allowed on another tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YW	We revised your Earned Income Tax Credit/Young Child Tax Credit because the individual taxpayer identification number of one or more qualifying children was allowed on another tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YX	We revised your Earned Income Tax Credit/Young Child Tax Credit because the individual taxpayer identification number for you or your spouse/RDP was allowed on another tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
YZ	We revised your Earned Income Tax Credit/Young Child Tax Credit because the individual taxpayer identification number for you or your spouse/RDP was allowed on another tax return.	Gather: Social Security card/ ITIN documents. Contact and submit documents to the Filing Compliance Bureau: Phone: 916-845-7088 Fax: 916-845-9351 Mail: Franchise Tax Board MS 151 PO Box 1468 Sacramento CA 95812-1462
ZG	We revised or disallowed your Other State Tax Credit because you were not included in a group nonresident return for the other state or you were not a dual resident of Virginia.	Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. canceled check, transaction number, etc.)