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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 7. Administration of Tax 19501-19592›ARTICLE 3. Tax Forms 19581-19586

§ 19585

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The Franchise Tax Board shall revise the California resident income tax return to include a space for the taxpayer’s address of their principal residence and their county of principal residence.

(b) For purposes of this section, “county of principal residence” means the county in which the taxpayer has their principal residence on the date that the taxpayer filed their California resident income tax return.

(c) For the purposes of this section, “principal residence” is used in the same manner it is used in Section 121 of Title 26 of the United States Code.

(Added by Stats. 2020, Ch. 230, Sec. 4. (SB 592) Effective January 1, 2021.)

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California Revenue and Taxation Code

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