Federal taxes, penalties, and interest paid for a prior year are not deductible. State taxes paid for a prior year are deductible on your Federal return in the year paid, but only the taxes. Penalties and interest are not deductible. For help with CA penalties, see Help with Penalties under Common penalties and fees.
If you have reasonable cause, California may waive penalties. You may file a reasonable cause - claim for refund to request that we waive a penalty for reasonable cause.
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