How to Fill Out California FTB Form 3568: Documents, Parts I and II, and Filing

California FTB Form 3568 lets you claim the state’s dependent exemption credit for a dependent living in Mexico or Canada who cannot get a Social Security Number or a federal ITIN. You fill out one form per qualifying dependent, attach it to your California income tax return along with copies of the dependent’s identity documents, and write “no id” in the SSN field for that dependent on Form 540, 540NR, or 540 2EZ.

The credit is worth $475 per qualifying dependent for the 2025 tax year.¹ It is nonrefundable, so it reduces your California tax but does not generate a refund on its own.

Who Can Use Form 3568

The form exists for a narrow situation. California generally requires an SSN or ITIN for every dependent you claim. Revenue and Taxation Code Section 17054(d)(2)(A)(ii) carves out an exception when neither number is available, and Form 3568 is how you use it.¹

Your dependent must meet both conditions:

They lived in Mexico or Canada during the tax year you’re claiming. Dependents residing anywhere else do not qualify.
They are ineligible for both an SSN and an ITIN. If they can get either number, you must obtain it rather than use this form.

Part I of the form itself enforces both gates. If you answer that your dependent does not live in Mexico or Canada, or that they are eligible for an SSN or ITIN, the form tells you to stop.²

Documents to Gather Before You Start

Form 3568 requires copies of identity and foreign-status documents for your dependent. Send copies only. The FTB keeps everything you submit and will not return it, and may later ask for certified copies from the issuing agency if it needs verification.³

Passport as a Stand-Alone Document

A valid, unexpired passport is the only document that works by itself. It proves both identity and foreign status in one step. If your dependent has a current passport, a copy is all you need.

Two-Document Combinations

Without a passport, you need at least two documents: one proving identity and one proving foreign status. At least one must include a photograph of the dependent, unless the dependent is under 14, or under 18 and a student.³

Documents that prove both identity and foreign status:

USCIS photo identification
Visa issued by the U.S. Department of State
Foreign military identification card
National identification card showing name, photo, address, date of birth, and expiration date
Foreign voter’s registration card
Civil birth certificate (establishes foreign status only if the document is foreign)

Documents that prove identity only:

U.S. driver’s license
U.S. military identification card
U.S. state identification card

Documents that prove foreign status only:

Foreign driver’s license
Medical records, accepted only for dependents under age 6. They must include the child’s name, date of birth, verifiable address, and the treating provider’s name, address, and phone number, and must be dated within 12 months of filing.
School records, accepted only for dependents under 18 who are students. Must be an official report card or transcript signed by a school official and dated within 12 months of filing.

Every document must be valid and unexpired for the tax year you’re claiming. The exception is a civil birth certificate, which never expires. Passports and national identification cards must not have expired before the date you file. If anything is in a foreign language, the FTB may later ask for a certified translation.

Filling Out Part I: Qualifying Information

Line 1 asks for the tax year. Enter the year that matches your Form 540. Line 2a asks whether the dependent is a resident of Mexico or Canada; check “Yes” to continue. Line 2b asks whether the dependent is eligible to receive or renew an SSN or ITIN; check “No” to continue. Either wrong answer ends the form.²

Filling Out Part II: Dependent Information

Part II collects your dependent’s personal details.

Line 3 asks for the dependent’s full legal name, date of birth, gender, and country and city of birth. Line 4 captures their birth name if it differs from the name on line 3. Lines 5 and 6 cover the dependent’s U.S. mailing address and foreign address. Enter “Mexico” or “Canada” as the foreign country name.

Line 7 asks for country of citizenship, foreign tax identification number if any, and the identification documents you’re submitting. Check the box matching each document, whether that’s a passport, driver’s license or state ID, birth certificate, USCIS documentation, or other. For each, fill in the issuing authority, document number, and expiration date.²

Signature

Sign and date the form under penalty of perjury. Your signature confirms that the information is true and correct to the best of your knowledge. If you’re filing jointly, both spouses should sign.

Complete a separate Form 3568 for every dependent who lacks both an SSN and an ITIN.

Attaching the Form to Your California Return

Form 3568 is never filed on its own. On your Form 540, 540NR, or 540 2EZ, go to the Dependents section and write “no id” in the SSN field for each dependent covered by a Form 3568. Attach the completed form and copies of the supporting documents to the return.⁴

If you e-file, follow your tax software’s prompts for attaching Form 3568 and uploading scans of the identity documents.

If you file on paper, mail the return with Form 3568 attached. For Form 540, the address is:

Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0001⁵

Certified mail with a return receipt gives you proof of delivery. Keep a complete photocopy of the return, every Form 3568, and every document you send. The FTB will not return your copies, and you’ll need your own records if questions come up.

What Happens After You File

The FTB’s standard processing windows are up to three weeks for e-filed returns and up to three months for paper returns.⁶ Paper returns with Form 3568 attached often run toward the longer end because the FTB manually reviews the supporting documents. Watch your mail during that period. A missed notice can turn a slow return into a denied credit.

If the FTB disallows the credit, it uses one of three notice codes:

Code FK: no valid identification number was provided for the dependent. This usually means “no id” wasn’t entered properly, or the form was missing.
Code HN: no identification number was provided, and the FTB is directing you to complete Form 3568 if your dependent cannot obtain an ITIN due to changes made by the federal Tax Cuts and Jobs Act of 2017.
Code HT: Form 3568 was submitted but was incomplete, or the required identification documents were not attached.

Code HT is the one that trips up the most filers. Forgetting to attach document copies, submitting expired documents, or leaving fields blank in Part II will trigger it.⁷ Respond with the corrected form and complete documentation as quickly as you can.

Amending a Prior Return to Claim the Credit

If you filed a California return for tax year 2018 or later and skipped the dependent exemption credit because your dependent lacked an SSN or ITIN, you can go back and claim it. File an amended Form 540, write “no id” in the SSN field on the Dependents line, and attach Schedule X. On Schedule X, check box m for “Other” on Part II, line 1, and write “Claim dependent exemption credit with no id and form FTB 3568 is attached” on Part II, line 2. Attach Form 3568 and the supporting documents to the amended return.⁴ Standard refund claim deadlines apply, so file within the allowable period.

1
California Legislative Information. California Code Revenue and Taxation Code – RTC 17054
2
Franchise Tax Board. California Form 3568 – Alternative Identifying Information for the Dependent Exemption Credit
3
Franchise Tax Board. 2021 Instructions for Form FTB 3568 – Alternative Identifying Information for the Dependent Exemption Credit
4
Franchise Tax Board. 2025 Personal Income Tax Booklet – California Forms and Instructions
5
Franchise Tax Board. Mailing Addresses
6
State of California Franchise Tax Board. Refund
7
Franchise Tax Board. Notice of Tax Return Change