Question

he 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 law requires you to report federal audit changes that affect your California tax (by filing an amended California return or notifying the FTB) within six months of the final federal determination.