We will likely see an increase of FTB notices over the next few weeks for individuals that made 2019 CA extension payments after 4/15/2020.  Our firm recently called on two notices and per the FTB representative, 2019 extension payments received after 4/15/20 automatically got applied to 2020 due to a system limitation. This will result in a difference between tax paid per the return filed and FTB records equal to the extension payment (and a notice indicating this). The FTB is in the process of applying 2019 extension payments received after 4/15 to 2019 and no action is needed. If you have questions, please contact your Linkenheimer CPA.