CALIFORNIA

FTB Hours	Info
FTB Phone Numbers & Websites	FTB Info Directory 1. Online Account – Tax Preparer Account can get access to personal and business in one account – Individual Account MUST have separate account for individual (using SSN) and business (using corp ID) 2. Tax Preparer Hotline: 916-845-7057 2a. Business / Revive Business 888-635-0494 – can ask multiple questions, for multiple clients – Must have one of the following: 1. Be tax preparer on tax return, 2. Have copy of tax return, 3. have POA on file (form 3520) 4. Have Tax Info Authorization on file (form 3534) 3. Tax Preparer Hotline (for balance >= $25,000): 866-418-3702 – Account Resolution Team – Complex Account 4. Get Tax Computation (Transcript): 800-852-5711 – for individual and business – report includes debits, credits, penalties, interest, fees – report is mailed to taxpayer; taxes 7 to 10 business days – FTB don’t have transcript like IRS. 5. Wage Withholding: 916-845-7057 – get CA wages withholding info over the phone – must have IRS Transcript – you give FTB EIN and wages; FTB tells you amount of CA withholdings 6. Real Estate Withholding: 888-792-4900 – withholdings from Sale of Real Estate 7. Power of Attorney (POA) Verify: 916-845-5525 – If Rejection Reason is “We were unable to verify the information provided….”, this means a. FTB sent letter to tax payer and the tax payer did not respond. I.E., taxpayer did not verify POA request. b. FTB gives 15 working days for tax payer to respond, then FTB Rejects POA. c. You must submit new POA with new date. 8. Deceased Taxpayer (Descendant Unit): 916-845-3048 – Taxpayer Dead – This unit is like probate. When someone dies, their name and SSN goes to this unit, who check for outstanding balances, taxes due, etc. – You must be the tax preparer, have POA or file, or listed as “Informant” on death certificate, box 26. 9. Request Removal from Mandatory E-Pay: Form 4107 10. Certificate of Good Standing (now called Entity Status Letter): a. FTB Website. No Fee b. Secretary of State Website. Must login, search for business, then select Request Certificate. Fee is $5.00 for non-certified copy. 11. Tax Exempt Organization: 916-845-4171 | Website, Revoked List 12. Revivor / Revive Business: 888-635-0494 13. Field Office – Los Angeles: 213-897-5196 14. Voluntary Admin Dissolution: 916-845-7700 as of 7/7/2026 FTB is taking 10 – 12 months to process application
FTB Forms	Search for forms FTB Corporate Tax Forms CA Form 100 – (1120 corporation) CA Form 100S – (1120-S corporation) CA Form 568 – (1065 partnership) CA Form 541 – (1041 trust) CA Form 199 – (990 exempt organization)
Form 199 Exempt Organization Annual Information Return	Get From from FTB Website (click search online, select / enter info) Mailing Address (scroll down to Exempt Organizations, Form 199) 2024 Instructions / Info | Form 199 2023 Instructions / Info | Form 199
FTB Business Collections, Payment Plan & Suspensions Liens	Website Info Business Collection / Liens: 888-635-0494 Business Payment Plan: 888-635-0494 – Always pay off oldest tax year debt first; cause interest is accuring Offer In Compromise: 916-845-4787 – Form 4905 BE (Business Entity) Suspended Company: 888-635-0494 When company is suspended,: 1. It cannot be dissolved. 2. You must continue to file tax return each year. 3. Company must be reinstated, made active before it can be dissolved.
FTB Personal Collections, Payment Plan & Suspensions	Website Info Personal Payment Plan: 800-689-4776 – Always pay off oldest tax year debt first; cause interest is accruing – Tax Professional can submit form 3567 or setup online using tax payer info – Can setup online, website: a. ftb.ca.gov, click Pay, Click Payment Plan b you will need: b1. bank account info (FTB require auto pay) b2. total amount due for all years b3. number payments you want to make or amount you want to pay per month b4. day of month you want to make payment c. FTB takes up to 90 days to approve plan d. FTB will mail letter to taxpayer about plan approval, amount and due date e. Money taken out of bank account AFTER plan has been approved; not before f. Penalties and interest still accrue, so Monthly payments will continue until balance is paid in full. I.E. if setup 36 months to pay, you may pay for 40 months to cover accrued penalties and interest g. If you owe balance in next tax year, FTB may add balance to your current payment plan + $34; or may can increase amount of monthly payment h. can pay extra any time, online select bill payment and tax year for which balance is for. pay earlier year first, ex: pay balance for 2018 before 2024 – Sample email to send to clients after submitting payment plan – Check Status on payment plan, website Offer In Compromise: 916-845-4787 Form 4787 PIT (Personal Income Tax; i.e., individual) Personal Delinquent Letters – California sends a series of 3 letters, which takes total of 104 days 1. Initial Billing Statement 2. Taxes Due Letter 3. Final Notice Before Levy Suspended Personal: 800-689-4776
FTB Corporate ID vs Secretary of State ID	If you have a corporation (not LLC), FTB prefer you to use corporate ID on tax return, vouchers, online payment, etc. If you convert LLC to Corporation, you should use corporate ID on tax return, vouchers, online payment, etc. – When you start LLC then change to corporation, FTB has 2 accounts for you. One for 568 (LLC) and one for 100S (corporation). – On tax return and vouchers, if you put EIN and secretary of state number, FTB reconcile account using EIN. That is why tax return process correctly, because of EIN. – When making online payment, select corporation and enter corporation ID. While site give option to enter 7 (corporate id) or 12 digits (secretary of state id), you should enter corporate ID. Converting from LLC to S-Corp – CA Corporation ID Corp ID is issued in one of three ways: 1. After corporation has filed tax return, form 100S, FTB will assign S-Corp an ID. Until FTB assigns the ID, FTB does not know LLC has converted to S-Corp. OR 2. S-Corp make a payment OR 3. Call FTB an ask to be assigned a S-Corp ID Entity ID Number Issued by Secretary of State FTB Issued Alert, when filing return or making payment, Do NOT include the character at beginning of entity ID number. Secretary of State issuing 12 digit number. Do not use letter at beginning of number. Example: Secretary of State Issue ID: B12345678901 On Tax Return (in Lacerte / ATX), enter 12345678901 1. Since 2025, the California Secretary of State has been issuing a 12-digit alphanumeric entity identification number to newly formed corporations, limited liability companies, and limited partnerships. 2. If you use tax preparation software to file returns or payments, electronically or on paper, follow the software instructions to enter only the numeric digits. 3. For payments submitted through FTB’s Web Pay application, include only the numeric digits. The Web Pay application will display an error message if dashes, spaces, or alpha characters are entered.
FTB Limited Liability Company FTB LLC LLC Payment Online Online LLC Payment LLC Fee Based on Total Income	LLC Taxed as S-Corp – When making payment to FTB, you MUST use Corporate ID, not LLC # and not secretary of state LLC number LLC Initial Year Annual Franchise Tax Payment: website – If LLC setup on or after January 1, 2021 AND before January 1, 2024, then LLC franchise tax payment is $0 zero – Otherwise payment is $800 LLC Online Payment – Pay $800 online Select – Estimated Fee Payment (Form 3536) LLC Fee – Based on Total Income – Typically Gross Income from schedule C is used to determine how much your LLC Fee will be. It can also be Schedule E, if rental property in LLC – If gross income < $250,000 then fee is $0. gross income between $250,000 and $499,999 then fee is $900, starting 2001. a. Fee Schedule – CA FTB
FTB Amended Return Amend Return	Info – Can take 4 to 6 months to process Mailing Amended Return, include (FTB Info) 1. CA Sch X 2. Original 540 return 2. Copy of amended federal return (1040-X plus any changed schedules, forms)
FTB Final Tax Return	– You can file final return for previously filed tax return, up to 12 months after filing the initial return. Example: 1. Filed 2022 tax return on 9/15/2023 2. You have up to 9/15/2024 to amend 2022 tax return to make it a final return Filed Final Federal and CA Return – But Did Not Terminate Business with CA Secretary of State within 12 Months 1. You do NOT need to amend return to remove Final selection. 2. If the only change is to correct / remove “Final”, you can contact FTB directly to update status in their system; but you do not need to do this. 3. ??? You will need to amend federal return to correct “Final”, if you will be filing subsequent tax year(s). a. For Example you filed 2021 as Final. But now you have to file a 2022 tax return with California. You may need to also amend 2021 Federal return to “not final”, and file Federal tax return for 2022.
FTB Letter – Move Payment from One Year to Another Year Move Credit to Another Year	Apply Payment to Different Tax Year – Call FTB to get agent info (name, id, station id) AND fax number – Send letter to tax client to sign – Fax signed letter to FTB agent (note: agent fax number only good for 5 days) Sample Letter Date: 99/99/9999 To: California Franchise Tax Board Attn: Agent Name, ID, Station Number Via Fax: 916-843-0465 REGARDING: Company EIN:  99-9999999 CA Corporation ID: 1234567 Business Name:  Business Address:   Subject: Move Payment from Tax Year 2026 to Tax Year 2025 Dear California Franchise Tax Board The $800 payment made on 4/15/2026 was made for tax year 2026 in error and was intended for payment of tax on 2025 tax year. I authorize you to move the payment to the 2025 tax year, and I understand that I can no longer claim the payment for the 2026 tax year. I acknowledge that reapplying the payment to another liability may result in penalties and interest in the tax year where the payment originally applied. Thank You for Your Attention to This Matter John Doe (must sign) Title: CEO, Owner, Manager, etc.
FTB Letter – Make Tax Year Final	Make Tax Year Final (Final Tax Year) Sample Letter Date: 99/99/9999 To: California Franchise Tax Board Attn: Agent Name, ID, Station Number Via Fax: 916-843-0465 REGARDING: Company EIN:  99-9999999 CA Corporation ID: 1234567 Business Name:  Business Address:   SUBJECT:  Make 2024 Final Tax Year Dear California Franchise Tax Board [Company Name] closed its business as of [12/31/2024].  No business was conducted after this date.   Unfortunately, the 2024 tax return was not marked “Final”.  Therefore, I am requesting that the Franchise Tax Board make 2024 the final tax year.   The 2024 tax return was filed and accepted on 8/7/2025.  Therefore, the company is within the twelve-month period to make 2024 the final tax year.   In addition, the business has been terminated with the California Secretary of State.   Thank you for your attention to this matter John Doe (must sign) Title: CEO, Owner, Manager, etc.
FTB Underpayment and Monthly Penalty	1. Can be assessed if you underpay your estimated taxes throughout the year or 2. Fail to pay your total tax liability by the original due date For underpayment of estimated taxes, you have Safe Harbor Rules: meaning to avoid this penalty, 1. you generally need to pay at least 90% of your current year’s tax or 2. 100% of the tax shown on your prior year’s return (whichever is less).
FTB Wrong Account Number or Routing Number on Direct Deposit	Tax Return Has Wrong Bank Account Info 1. If Bank reject payment, FTB will send a paper check to address on tax return. This can take up to 25 days. 2. If bank has not rejected payment after 25 days: a. Taxpayer needs to talk with someone at bank; get bank person’s name and phone number. FTB wants this info to talk with the bank to try to trace the payment. b. FTB will want last 2 bank statements from that account. FTB wants to make sure funds were not deposited to the account. If account has been closed, FTB still wants last 2 bank statements from when account was opened. c. FTB trace can take 90 – 120 days, and FTB does not guarantee that money will be recovered.
FTB 15 Day Exception for Filing Tax Return; Paying $800 Annual Fee	15 Day Exception – If started business in last 15 days of December (i.e., started after December 17th) AND you did NO business. LLCs – info for LLC | 2024 Info for LLC (search for 15 days) – includes Single Member, Multiple Members, Associations 1. As of 2024 . Does NOT have to file tax return; AND does not have to pay the $800 annual tax for that year. 2. Does Must file tax return, however, you do not have to pay the $800 annual tax for that year. Corporations – info for Corps (search for 15 days) – includes C-Corps, S-Corps, 1. Does NOT have to file tax return 2. Since a corporation that meets the 15-day rule is not required to file a tax return, this time period is not considered the first taxable year. The following taxable year will be considered the first taxable year and will not be subject to the minimum franchise tax.
Employment Development Dept EDD	Phone: 888-745-3886
Military Filing	FTB Info
Refund Status Check Refund Tax Return Status Tax Return Received Check Tax Return	Check Refund Verify Submitted Tax Return | Tax Notices (you do not need ftb account to check)
Refund Statue of Limitation How many years to file for refund	Info To Get a Refund: 1. You have 4 years, after original return due date, to file return and claim refund. 2. You have 1 year after making a payment that resulted in an over-payment / refund. 3. You can appeal if you are past statute of limitation. Must wait to get letter from FTB.
Secretary of State	Contact Info | Filing & Services Fees | Forms Business Phone: 916-657-5448 Request Authorization Access to account: email: Bizfile@sos.ca.gov Company is Suspended: 916-657-3537 (call to find out why) – After filing Statement of Info, it takes 2 – 3 business days for status to be updated in system and on website. Los Angeles: The two services available are authentication (apostille) requests and domestic partnership filings. All other requests should be directed to the Sacramento office. – Business must be in good standing before it can be dissolved. So, make sure all suspensions are cleared before submitting dissolutions documents. a. Must be in good standing with FTB and Secretary of State If suspended by both Secretary of State and FTB, 1. File current Statement of Information 2. Obtain a Secretary of State Proposed Relief Letter from suspension or forfeiture. 3. Complete and File FTB Revivor application – FTB 3557 – FTB Info a. Corporations and Banks – submit FTB 3557 BC (see sample) b. LLC – submit FTB 3557 LLC (see sample) c. Tax Exempt Corporations – submit FTB 3557 E Note 1: “Application for Certificate of Revivor” at top of page. Put the list of documents that you are submitting to FTB. You can call FTB for documents needed to revive business. Typically, you need to send: 1. First 3 pages of tax return 2. Copy of efile receipt (showing you efile return) OR copy of certified mail receipt (showing you mailed return) 3. Copy of payment receipt. It is best to pay online so you get confirmation page. Otherwise, need copy of check or some receipt showing you paid. Note 2: The business entity will remain suspended by the Secretary of State until both the Secretary of State and Franchise Tax Board revivor requirements have been met.
Secretary of State – Certificate of Dissolution – REJECTED	If Dissolution is rejected, you must re-submit documents after fixing the issue. – SOS does not keep on file to be used later. – SOS has to put a new date on document
Secretary of State – Statement of Information	New Business – must file a Statement of Information within 90 days of its registration or formation. Converted Out 1. Mean moved from CA to another state. 2. If converted out before statement of information is due, you do NOT have to file statement of information. 3. If CA still shows statement of info due date, can ignore; this is a system glitch.
Secretary of State – Statement of Information RENEWAL	– Account Access / Authorization is required to file Statement of Information. If Address on file is not correct, Contact the Business Programs Division a. Email Support – bizfiles@sos.ca.gov: Send a detailed message explaining that your business address is incorrect and preventing PIN retrieval to . b. Call Directly: (916) 653-6814. Have your exact Entity Name, California Entity Number, the old incorrect address, and your verified relationship to the business ready to establish identity verification. 1. You can Renew online 2. Go Secretary of State Website – here 3. Search for your business; then in search results, click on your business name; details will show to right 4. In box to right, at top, click login.  If you do not have an account, you can create one. 5. After logging in, you will search for your business again; click on name; and this time at top right you will have an icon, “File Statement of Information”. 6. Follow the steps to renew your statement of information Renewal Due – You can renew up to five (5) months in advance of due date – Renew due date is the last day of the anniversary month of the business formation 1. C-Corporation – Yearly 2. S- Corporation – Yearly 3. Cooperative Corporations – Yearly 4. Credit Unions – Yearly 5. Out of State Corporations – Yearly ———– 6. Limited Limited Companies (LLC) – Every 2 Years 7. Non Profits – Every 2 Years ———– 8. General Partnership – NO Statement of Info is required. 9. Limited Partnership (LP) – Every 2 Years 10. Limited Liability Partnership (LLP) – Every 2 years; depends on type of LLP
Secretary of State – Name Change	– Account Access / Authorization is required – You can request access from the company LLC Name Change – #4 Name Change Only Corporation Name Change – #10 Name Change Only
Secretary of State – Access / Authorization Request	Info – see page 5 1. Login to your Secretary of State account 2. Search and select business 3. In bottom right corner, click Request Access a. If you have authorization to grant access, it will say “Manage User Access” b. If you have authorization to file docs, click File Amendment, this you will be able to select from list If you do NOT have Access or Authorization 4. Click “Request Access”. An email is sent to person or company that filed the “initial” company registration, not the agent listed on statement of information. You may have to contact that company/person and ask them to grant the access. 5. If no one has access, you will be given the option to Request pin. In this case, Secretary of State will mail pin number to company address listed on statement of information.
Real Estate In Trust Death of Property Owner	How California Know that Property Owner Died – Assessor Info 1. You must notify assessor’s office within 150 days of the date of death of the property owner. 2. Even if property in Trust, you must still notify assessor’s office 3. File form Change in Ownership Statement Death of Real Property Owner Form (BOE-502-D/ ASSR-176) If You Do Not File Ownership Change 1. When assessor find out they will appraised property on date of death 2. Property taxes are re-assessed and corrected property tax bill will be sent, starting with year person died; then each year thereafter until current year. Proposition 13 will be factored in. Property Gets Re-Assessed 1. Property is re-assessed when ownership change happen 2. Property held in Trust also gets re-assessed 3. Can file re-assessment Exclusion for Transfer between Parent and Child 4. Can file re-assessment Exclusion for Transfer from Grandparent to Grandchild
Renters Credit	Info 2024 $60 – Single, Married/RDP filing separately $120 – Head of household, Married/RDP filing jointly, Widow(er) Qualify. All of the following must apply: 1. You paid rent in California for at least 1/2 the year 2. The property was not tax exempt 3. Your California income was: a. $52,421 or less if your filing status is single or married/registered domestic partner (RDP) filing separately b. $104,842 or less if you are married/RDP filing jointly, head of household, or qualified widow(er) 4. You did not live with someone who can claim you as a dependent 5. You or your spouse/RDP were not given a property tax exemption during the tax year
California Suspends Property Taxes until April 10, 2026	Newson executive Order 1. Suspends property taxes until 4/10/2026 2. Does not apply to delinquent property taxes 3. Applies to following zip codes: 90019, 90041, 90049, 90066, 90265, 90272, 90290, 90402, 91001, 91040, 91104, 91106, 91107, 93535, or 93536,
Married Filing Separate	IRS Form 8958 worksheet that shows allocations | FTB Info California When filing a separate return, each spouse/RDP reports the following: 1. One-half of the community income 2. All of their own separate income
Charities Non-profit Nonprofit	Attorney General
1031 Exchange	Report on Form 3840 2024 Info
Mailing Addresses	website
Code Notice of Return Change	website – code lookup
Disaster Declaration LA County Fire Los Angeles County Fire	At top of CA Tax Return (540): 1. If person lives in Los Angeles County, put: “LA County Disaster Relief” 2. If person does NOT live in Los Angeles County, but tax preparer is in Los Angeles County, put: “Tax Preparer-LA County Disaster Relief 3. Make sure tax preparer mailing address is on return. CA will verify based on mailing address. Lacerte: 1. Go to: General / Electronic Filing / efile PDF / Misc 2. Miscellaneous / Disaster Relief Explanation Contact FTB / More Info
Outside Corporation	Check if all companies need to register in California*** may need to register as foreign corporation Info to check out , here , If corporation is NOT registered in California (registered in another state), 1. They file tax return only for year they do business in California. And must pay the $800 annual fee for that year. Annual fee due by April 15 of year in which they are doing business. 2. If not doing business, no need to file return for that year, and no need to pay $800 annual fee.
Time to File Statute of Limitation Past Due Filings	You must file tax return by the following date to claim any refund 1. Four years from your tax return’s original due date. 2. Four years from the date you filed your tax return, if you filed by the extended due date for that taxable year. 3. One year from your tax payment date (applies even if the four-year statute has passed
Determine California Resident Residency Part-Year NonResident	FTB Publication 1023 – Guidelines for Determining Resident Status 2024 (see pages 5 – 6) 2023 (see pages 5 – 6) 2022 (see pages 5 – 6) Part-Year Resident / Nonresident. Info
Corporations	FTB Info Open, Terminate, Dissolve, Extensions, …
City of Los Angeles Business Registration	FAQ
Late Penalties Penalty Late Filing Late Payment Interest	Penalties and Interest FTB Common Penalties Late Payment Penalty: 1. 5% of the unpaid amount (one-time penalty) PLUS 2. 0.5% per month (or part of month) the balance remains unpaid; for mas of 40 months Example Did not Pay Annual LLC $800: Base Penalty. $800 x 5% = $40 Monthly Penalty. $800 x 0.5% = $4 per month Since not paid for 3 months, Monthly Penalty is 3 months x $4 = $12 Total Penalty = $40 + $12 = $52 If You Underpay the LLC Fee Estimate, the penalty is 10% of the under paid amount. This is separate from the standard late payment penalty Interest (on top of penalty) 1. Interest accures daily, from the original due date until paid
FTB News Alert	US Post Office Mail Service Changes January 14, 2026 USPS(external link) has adjusted its transportation operations as of December 24, 2025, which may delay mail reaching processing facilities. While postmarking practices remain unchanged, the postmark date could differ from the day you drop off your mail. This may impact time-sensitive items such as tax returns and payments.
Abatement	Individual – 1. Form 2918 – put in claim for refund 2. Form 2917– put in claim for reasonable cause for abatement Business 1. Form 2924 – more info – put in claim for reasonable cause for abatement
Small Business	Small Business Resources
FTB Account Transcript	FTB does not have one summary like IRS, they have a mixture of options, info here