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California Requires Return Adjustments for Sec. 965 Repatriation

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Taxpayers that reported repatriated income under IRC Sec. 965 on their 2017 federal return must adjust their 2017 California return. Taxpayers who have already filed a 2017 California return should file an amended return to remove those amounts. The Franchise Tax Board (FTB) has issued guidance on the required state adjustments. Federal “Transition Tax” on […]

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