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
For more information, you can reference page 12 of the California tax instructions linked to below:
https://www.ftb.ca.gov/forms/2016/16_540ins.pdf
