The most common reason for filing Federal Form 8453 is because of reporting summary transactions from a 1099-B brokerage statement. The statement and this form get mailed to the IRS within 3 days of acceptance of your Federal return.
This form does not need to be mailed to California. The California Franchise Tax Board does have a Form 8453-OL, but it does not get sent to them and you just need to keep it with your tax records.
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