CA AB2247

Allows taxpayers to claim the dependent exemption credit using alternative identifying information for dependents ineligible for a federal tax identification number, effective for taxable years beginning on or after January 1, 2018.

Requires the Franchise Tax Board to prescribe the form and manner in which alternative identifying information must be provided for such dependents.

Maintains existing law permitting the Franchise Tax Board to disallow credits for omitted or incorrect identification numbers using mathematical error procedures under Section 19051.

Preserves the right of taxpayers to claim refunds of disallowed credits within periods specified in Sections 19306, 19307, 19308, or 19311, whichever expires later.