Question

The Internal Revenue Service examined and made changes to Aidan's federal tax return. The changes resulted in Aidan owing additional tax to the state of California. How long does he have to report these changes to the Franchise Tax Board (FTB)?
Six months from the final federal determination.
Two years from the final federal determination.
Within four years of the original filing date or one year from the date of overpayment, whichever is later.
He is not required to report the change to the FTB. He should wait to see if the FTB contacts him.

Answer 1

Six months from the final federal determination.

California requires you to notify the Franchise Tax Board within six months after a federal change becomes final if that change affects your California tax (for example, causing additional tax owed).