When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. However, there are continuing differences between California and federal law. In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015. References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC). 2018 Instructions for Form 565, Partnership Return of Income Form 199, California Exempt Organization Annual Information Returnįor more information, go to ftb.ca.gov and search for business efile.Form 100S, S Corporation Franchise or Income Tax Return.Form 100X, Amended Corporation Franchise or Income Tax Return.
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