If you are mailing in both your federal and California returns, your federal return goes to an IRS Service Center, and the California return goes to the Franchise Tax Board.
Mailing your federal return from California, the mailing address to send to the IRS depends on whether you are enclosing a payment or not:
If you are enclosing a payment:
Internal Revenue Service
P.O. Box 7704
San Francisco, CA
94120-7704
If you are not enclosing a payment:
Department of the Treasury
Internal Revenue Service
Fresno, CA 93888-0002
For your California return, the mailing address to send to the Franchise Tax Board also depends on whether you are enclosing a payment or not:
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