Franchise Tax Board

Return Information Notice - Code CJ

We disallowed your Child and Dependent Care Expenses Credit for one or more of the following reasons:

  • For tax year 2004 and after, your federal adjusted gross income is greater than $100,000, or
  • For tax year 2000-2003 your California adjusted gross income is greater than $100,000.

Why did I receive this notice code?
To qualify for the credit, your California adjusted gross income must be $100,000 or less. The California adjusted gross income you reported was more than $100,000.

The chart below shows the line numbers where you can locate your California adjusted gross income on your return.

Form Number of
Your California Return

Tax Year 2006 Tax Year 2005 Tax Year 2004
Form 540A
Line 14
Line 14
Line 14
Form 540
Line 17
Line 17
Line 17
Form 540NR - Long Form
Line 21
Line 25
Line 20
Form 540X

Line 4, Column C

Line 4, Column C
Line 4, Column C

What do I need to do?
Review your notice for other changes made to your return that increased the amount of your California adjusted gross income.

If you agree with our revisions, you do not need to contact us. Please update your records. If your notice shows a revised balance due, please pay the amount due.

If you do not agree with our revisions, please contact us.

If you made an error reporting your income, file a complete Form 540X, Amended Individual Tax Return.

General Information about your notice.