A contractor's California personal income tax return should be sent to which office?

• A. Franchise Tax Board
• B. Internal Revenue Service
• C. Department of Industrial Relations
• D. California Employment Development Department

Answer: (A)

California personal income tax is collected by the Franchise Tax Board. This state agency handles CA income tax returns for residents and nonresidents who earn income in California. The Internal Revenue Service is the federal tax authority, not the state agency you send your CA return to. The Department of Industrial Relations deals with labor standards and workplace relations, while the California Employment Development Department handles unemployment insurance and other payroll-related programs for employees—not personal income tax. So, a contractor’s California personal income tax return should go to the Franchise Tax Board.