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What is the mailing address for Form 199 and FTB 199?

The mailing address differs depending on whether or not the payment is included along with the return.  

If payment is included with the completed form, mail it to:

Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0501

If payment is not required with the completed form, mail it to:

Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0500

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