No, you do not send the "mock federal returns" to the state.
From the Franchise Board:
Attachments to your tax return.
Do I need to attach a copy of federal Form 1040?
Other than Schedule A (Form 1040) or Schedule B (Form 1040), did you attach any federal forms or schedules to your federal Form 1040?
If No, do not attach a copy of your federal Form 1040 return to Form 540.
If Yes, attach a copy of your federal Form 1040 return and all supporting federal forms and schedules to Form 540.
Exception: If you did not itemize deductions on your federal tax return but will itemize deductions on your California tax return, complete and attach a copy of the federal Schedule A (Form 1040) to Form 540.
Do not attach any documents to your tax return unless specifically instructed. This will help us reduce government processing and storage costs.
Federal Form(s) W-2, W-2G, and 1099, and CA Form(s) 592-B and 593. Attach all the Form(s) W-2 and W-2G you received to the lower front of your tax return. Also, attach any Forms(s) 1099, 592-B, and 593 showing California income tax withheld.
If you forget to send your Form(s) W-2 or other withholding forms with your income tax return, do not send them separately, or with another copy of your tax return. Wait until the FTB requests them from you.
Caution: Form 540 has five sides. When filing Form 540, you must send all five sides to the FTB.
Mailing Your Tax Return
If your tax return has an amount due, mail your tax return to the following address:
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
