Taxpayers that choose to make a different accounting method change on their California return must complete and submit a Form 3115 using the California computations to the FTB by the due date for their California returns. (FTB Notice 2000-8, as corrected by FTB Notice 2001-2)
A cover letter must be attached to the front of the Form 3115, clearly indicating that a “Change in Accounting Period” is being requested. The name of the taxpayer requesting the change and the taxpayer’s California Corporate Number must be included in the cover letter.
The form and cover letter should be sent to:
Address: Franchise Tax Board • Change in Accounting Periods and Methods Coordinator • P.O. Box 1998 • Sacramento, CA 95812