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California Resource Central

Find legal references for the State of California

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We upload common legal references that we encounter during our practice that we believe will be valuable to you.

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Letters, California Franchise Tax Board

Why did I receive this notice?

This notice is sent to inform you of your rights as taxpayer and a list of tax penalties.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 1025 Bill of Rights and Penalty Information

CA FTB 1025 Bill of Rights and Penalty Information

Why did I receive this notice?

This notice is sent to inform you that a power of attorney form was submitted on your behalf.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 1124 Power of Attorney Declaration Filed

CA FTB 1124 Power of Attorney Declaration Filed

Why did I receive this notice?

This notice is sent to inform you that your request for an installment agreement was received and additional information to complete the agreement is needed.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

 

CA FTB 4023 C2 Installment Agreement and Electronic Funds Transfer (EFT) Authorization

CA FTB 4023 C2 Installment Agreement and Electronic Funds Transfer (EFT) Authorization

Why did I receive this notice?

This notice is sent to inform you of withholding requirements for  payments you make to residents and nonresidents of California.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 4086 Withholding Tax at Source Requirements

CA FTB 4086 Withholding Tax at Source Requirements

Why did I receive this notice?

This notice is sent to inform you that your state tax refund was intercepted by another state agency and applied to your outstanding debt to that agency.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 4141A Intercept Funds Notice State Tax Refund

CA FTB 4141A Intercept Funds Notice State Tax Refund

Why did I receive this notice?

This notice is sent to inform you that the power of attorney form submitted by you, or on your behalf, has errors and must be re-submitted.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 4267A Power of Attorney Declaration Rejected

CA FTB 4267A Power of Attorney Declaration Rejected

Why did I receive this notice?

This notice is sent to inform you that there was a revision to the tax return that was filed including potential penalties and interest.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 5818B Notice of Tax Return Change - Revised Balance

CA FTB 5818B Notice of Tax Return Change - Revised Balance

Why did I receive this notice?

This notice is sent to inform you of tax year balances that are still outstanding. It is sent once a year.

Download a PDF copy to get a closer look and find out if there is any action you need to take.

CA FTB 9890 Annual Notice

CA FTB 9890 Annual Notice

Tax Forms, California Franchise Tax Board

CA FTB 2917 Reasonable Cause – Individual and Fiduciary Claim for Refund

Wondering what payment types are accepted on California FTB web pay? 

See the images below along with helpful tips.

CA FTB Payment Types Accepted-1

California FTB Business Income Tax Web Pay

Payment Type Tips
Payment Type Reason to select this payment type
Estimated Tax Payment (Form lOOES) If you want to pay your quarterly estimated tax payment (Form 540ES)
Extension Payment (Form 35391) If you want to submit a payment with your filing extension
Original Return Payment (Form 100, 100s, 100W, or 3586) If you want to make a payment against the balance due on a tax return you filed
Bill Payment If you received a bill from the CA FTB and would like to make a payment against the bill you received
Secretary of State (SOS) Certification Penalty Payment
If you received a bill from SOS indicating penalty payment
Amended Tax Return Payment If you want to make a payment against the balance due on an amended tax return you filed
Notice of Proposed Assessment (NPA) Payment If you want to submit a payment against a proposed assessment
Pending Audit Tax Deposit Payment (Form 3577) If you want to submit a tax deposit payment while your taxes are in a pending audit
Pass-Through Entity Elective Tax (Form 38932)
If you want to pay your elective tax, generally due March 15th of each tax year
1CA FTB Form 3539 Payment for Automatic Extension for Corporations and Exempt Organizations Instructions: If the corporation or exempt organization fails to pay its total tax liability by the original due date, generally, April 15th each year, the corporation or exempt organization will incur a late payment penalty plus interest if 90% of the tax shown on the return, but not less than minimum franchise tax if applicable, is not paid by the original due date of the return. File this form to avoid additional tax in the form of penalties and interest.
2CA FTB Form 3893 Pass-Through Entity Elective Tax Payment Voucher Instructions: The Elective Tax for Pass-through Entities (PTE) and Credit for Owners – For taxable years beginning on or after January 1, 2021, and before January 1, 2026, California law allows entities taxed as a partnership or an “S” corporation to annually elect to pay an elective tax at a rate of 9.3 percent based on its qualified net income. The election shall be made on an original, timely filed return and is irrevocable for the taxable year.
CA FTB Web Pay Business Payment Type

California FTB Exempt Org. Business Income Tax Web Pay

Payment Type Tips
Payment Type Reason to select this payment type
Estimated Tax Payment (Form lOOES) If you want to pay your quarterly estimated tax payment (Form 540ES)
Extension Payment (Form 35391) If you want to submit a payment with your filing extension
Original Return Payment (Form 1092 or 3586) If you want to make a payment against the balance due on a tax return you filed
Bill Payment If you received a bill from the CA FTB and would like to make a payment against the bill you received
Secretary of State (SOS) Certification Penalty Payment
If you received a bill from SOS indicating penalty payment
Amended Tax Return Payment If you want to make a payment against the balance due on an amended tax return you filed
Notice of Proposed Assessment (NPA) Payment If you want to submit a payment against a proposed assessment
Pending Audit Tax Deposit Payment (Form 3577) If you want to submit a tax deposit payment while your taxes are in a pending audit
 2CA FTB Form 109 California Exempt Organization Business Income Tax Return filing is required if, your organization is 1) exempt under all RTC 23701 Sections except RTC Section23701t and Section 23701r and 2) your organization has business taxable income that is unrelated to your exempt purpose of more than $1,000 for the tax year (e.g. raffles, bingo games, and auctions).
CA FTB Web Pay Exempt 109 Payment Type

California FTB Exempt Org. Annual Information Web Pay

Payment Type Tips
Select this payment type Reason to select this payment type
Extension Payment (Form 35391) If you want to submit a payment with your filing extension
Original Return Payment (Form 1993 or 3586) If you want to make a payment against the balance due on a tax return you filed
Bill Payment If you received a bill from the CA FTB and would like to make a payment against the bill you received
Secretary of State (SOS) Certification Penalty Payment
If you received a bill from SOS indicating penalty payment
Amended Tax Return Payment If you want to make a payment against the balance due on an amended tax return you filed
 3CA FTB Form 199 California Exempt Organization Annual Information Return filing is required if, your organization is 1) exempt under all RTC 23701 Sections except RTC Section 23701r and 2) for tax year 2012 and beyond had gross receipts greater than $50,000. Prior to 2011, had gross receipts greater than $25,000.
CA FTB Web Pay Exempt 199 Payment Type

California FTB Personal Income Tax Web Pay

Payment Type Tips
Payment Type Reason to select this payment type
Estimated Tax Payment (Form 540 - ES) If you want to pay your quarterly estimated tax payment (Form 540ES)
Bill Payment If you received a bill from the CA FTB and would like to make a payment against the bill you received
Tax Return Payment If you want to make a payment against the balance due on a tax return you filed
Amended Tax Return Payment If you want to make a payment against the balance due on an amended tax return you filed
Extension Payment (Form 35194) If you want to submit a payment with your filing extension
Notice of Proposed Assessment or Form 3834 Payment If you want to submit a payment against a proposed assessment
Pending Audit Tax Deposit Payment (Form 3576) If you want to submit a tax deposit payment while your taxes are in a pending audit
4CA FTB Form 3519 Payment for Automatic Extension for Individuals Instructions: If you fail to pay your total tax liability, you will incur a late payment penalty plus interest, if 90% of the tax is not paid by the original due date of the tax return, generally, April 15th of each tax year. File this form to avoid additional tax in the form of penalties and interest.
CA FTB Web Pay Individual Payment Type