Mail the printed 540 tax form, also known as the California Resident Income Tax Form, to the State of California Franchise Tax Board. The Franchise Tax Board is located in Sacramento.
The mailing address of the printed 540 tax form differs depending on if a refund is due, explains the Franchise Tax Board. If a refund is due, or no amount is owed to the state, the mailing address is P.O. Box 942840, Sacramento, CA 94240-0001 as of 2015. If the tax return shows an amount owed to the state, the mailing address is P.O. Box 942867, Sacramento, CA 94267-0001.