The California instruction form says this:

"Do I need to attach a copy of federal Form 1040?
Other than Schedule A (Form 1040) or Schedule B (Form 1040), did you attach any federal forms or schedules to your federal Form 1040?
- If No, do not attach a copy of your federal Form 1040 return to Form 540.
- If Yes, attach a copy of your federal Form 1040 return and all supporting federal forms and schedules to Form 540."

If a couple is filing MFJ for federal return, but MFS for CA return, which 1040 should be attached with the CA return? The filed MFJ or unfiled MFS which was used to fill up CA 540?

California always requests a copy of the federal tax return, but HOW you file is how the California Franchise Tax Board will process the return.

California always requests a copy of the federal tax return, but HOW you file is how the California Franchise Tax Board will process the return.

Thanks AtlantaTaxExpert for your response. However, I did not completely understand it. We are filing federal MFJ but California MFS. To fill out the CA form 540, I generated federal MFS returns for the federal AGI numbers, etc. So which federal return should be sent along the CA return? The MFJ one that we are actually filing with IRS, or the MFS one that has the corresponding federal AGI numbers, etc.

The ACTUAL federal return that you are filing is the one that you send with the California MFS return.

The ACTUAL federal return that you are filing is the one that you send with the California MFS return.

Ok thanks. Is it OK that the federal AGI number on CA return will not match the one on federal return?

Yes, that is fine