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Notifications must be detailed and supported with federal documentation, filed in writing within six months for increases, and refund claims are required when changes lead to a California 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2000  \nIntroduction  \nIndividual taxpayers are required to notify the California Franchise Tax Board if the Internal Revenue Service examines their federal return and makes adjustments that increases their taxes for any year. NOTE: If the IRS examination decreases tax for any year, please read “If federal changes decrease your income or increase tax credits” in the next column of this page.  \nBank and Corporation taxpayers must report all changes or corrections to gross income or deductions to the Franchise Tax Board, even if the changes or corrections do not result in an increase in tax payable to California for any year.  \nTaxpayers who are required to report federal changes to the Franchise Tax Board must report each final federal determination, and report changes to any item reportable on the federal income tax return.  \nNotification Requirements  \nYou are required to notify us if the IRS adjusts or corrects gross income or deductions, and the adjustments or corrections will increase the amount of your California tax liability. Any penalties assessed by the IRS should be included in your notification. In addition, you should include adjustments or corrections resulting from math errors, tax credit adjustments, or supplemental income even if these adjustments are not part of an IRS examination. For exempt organizations, the changes or corrections may include adjustments in filing requirements or revocation of exempt status.  \nIf the IRS changes increase your California tax liability, you are required to notify us of the changes within six months of each final federal determination. Generally defined, the final federal determination is the IRS assessment date. This is the date on which each adjustment or resolution resulting from an IRS examination is assessed pursuant to IRC Section 6203. If we receive the federal changes within the six month period, we are required to apply federal changes to your return within two years. Notification of a change or correction by the taxpayer or IRS must be sufficiently detailed to allow computation of the resulting California tax change.  \nIf we are not notified by either you or the IRS, the statue of limitations for assessment by the Franchise Tax Board is suspended and we may issue an assessment at any time. Interest will accrue from the original due date of the tax year(s) affected until the tax liabilities, including penalties, are paid in full.  \nIf federal changes decrease your income or increase tax credits and result in a California refund, you must file a claim for refund with us within the normal statute of limitations or two years after the final federal determination,(whichever is later) to be allowed a California refund.  \nProviding proper notification may enable us to resolve your case without requesting additional information from you. In addition, it will ensure prompt assessment of any additional tax, which will reduce the accrual of interest.  \nMethod Of Notification  \nYou must notify us in writing of a federal tax adjustment to your return. Specifically, you must:  \n• tell us that a final federal determination or IRS change has been made,  \n• identify the tax year(s) that were adjusted,• fully explain all adjustments, and  \n• provide federal documentation showing adjustments made to taxable income.  \nYou should provide us with the following:  \n• A complete copy of the final federal determination or audit report including all schedules. This includes settlements, tax court decisions, and/or closing agreements.  \n• Copies of original and revised schedules and forms (e.g. , Passive Activity Losses, Alternative Minimum Tax, Schedule A, etc. ) . Be sure to note state and federal differences.  \n• If the year(s) being adjusted affects a tax year older th","cbCaiovQVkTmvVYo","https://ap.wps.com/l/cbCaiovQVkTmvVYo","pdf",19204,"English","# Introduction\n## Notification Requirements\n## Method Of Notification\n## Submitting Your Notification","[{\"question\":\"When are California taxpayers required to notify the Franchise Tax Board about IRS examination changes?\",\"answer\":\"Taxpayers must notify when federal determinations final on or after January 1, 2000 result in adjustments that increase their California tax liability, including penalties assessed by the IRS.\"},{\"question\":\"What is the deadline to notify California when the IRS changes increase California tax liability?\",\"answer\":\"Notify within six months of each final federal determination, generally the IRS assessment date under IRC Section 6203.\"},{\"question\":\"What information and documentation must be included in the written notification?\",\"answer\":\"The notice must identify the adjusted tax year(s), fully explain all adjustments, state that a final federal determination or IRS change was made, and include federal documentation such as the audit report or final determination with schedules.\"}]","Federal Tax Adjustments and Your Notification Responsibilities to California | PDF",1789815592]