Personal income taxes: dependent exemption credit: identifying information.

The Personal Income Tax law authorizes an exemption credit for each dependent of a taxpayer for each taxable year beginning on or after January 1, 1999, which may be reduced if a taxpayer's federal adjusted gross income exceeds a threshold amount. Existing law, for taxable years beginning on or after January 1, 2015, requires the federal tax identification number of the dependent to be included on the tax return claiming the exemption credit. Existing law allows a taxpayer who has been disallowed the credit due to the omission of a correct identification number to claim the credit or refund of adjusted amounts within a specified time period. This bill, for taxable years beginning on and after January 1, 2018, would allow a taxpayer to provide alternative identifying information, in the form and manner prescribed by the Franchise Tax Board, of a dependent who is included on a tax return claiming the exemption credit if that dependent is ineligible for the federal tax identification number.