Per California's 540 California Resident Income Tax Return Booklet,
if your tax return has an amount due, mail your California tax return to:
Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0001
If your tax return shows a refund or no amount due, mail your tax return to the following address:
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0001
