The Franchise Tax Board will send a notice or letter to personal taxpayers and business entities for issues that may include but not limited to:
Not all notices or letters are available for response by Electronic Upload. Refer to the notice or letter you received for instructions on how to respond. You can also sign up for a MyFTB account to send a message related to a recent notice.
To quickly search for a notice or letter on this page, you can press Ctrl-F in most browsers and type in the number or name, then press Enter.
Your notice or letter includes detailed instructions specific to your situation. Below are a selection of common personal notice and letter instructions.
We do not have enough information to approve the California Earned Income Tax Credit (Cal EITC), the Young Child Tax Credit (YCTC) and/or the Foster Youth Tax Credit (FYTC) you claimed on your tax return.
Send us the required supporting documents listed on your notice by fax or mail:
Fax 916-845-9351 Mail Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468
If you do not send the required supporting documentation within 30 days of the date on your notice, we may deny all or some of your Cal EITC, YCTC and/or FYTC.
Allow 8 weeks for us to review and respond to the documents you send. If you have questions about your notice, call 916-845-7088.
This form is used to present FTB's position on an issue.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We’re examining your tax return.
Respond to the notice and provide supporting documentation requested in the letter by the due date.
Visit Your tax audit for more information.
This form is sent to the taxpayer to obtain authorization to release information to FTB.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We are not able to verify the relationship upon initial processing of your client’s Power of Attorney (POA)/Tax Information Authorization (TIA) relationship request.
You do not need to take any action at this time.
Your client needs to confirm the relationship requested. If we do not hear from your client within 20 days, we will not be able to process the POA/TIA request.
This letter is issued when an auditor is presenting the determination on the audit issues.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is issued when an auditor is presenting the determination on the audit issues.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used as a coversheet when sending multiple IDRs to a taxpayer or representative.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We have no record of your [YEAR] California income tax return(s) and our records indicate you may have a filing requirement.
Did you know that Californians’ income tax dollars provide over 75 percent of the state’s General Fund? Your tax dollars are used to fund education, fire protection, police, and transportation. With 17 million tax returns filed each year, there are still individuals and businesses that do not file their tax return by the due date.
File your California income tax return(s) directly with us for free. Use CalFile or go to Forms and Publications to print tax forms to mail.
If you already filed your return(s) or have questions, contact us at the phone number by the date on your notice.
This reflects the stipulation to the amount at issue. The stipulation also will serve as dismissal of the appeal if signed by the taxpayer.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
You have a past due vehicle registration balance or an unpaid parking citation(s). We collect delinquent fees and unpaid parking citations for the Department of Motor Vehicles (DMV).
Pay the amount you owe or you will be subject to collection action.
Contact our office for an itemized account breakdown of the amount due on your notice, at 888-355-6872, between 8 AM and 5 PM weekdays, except state holidays.
You have a past due balance on a court-ordered debt.
Pay the amount you owe or you will be subject to collection action.
This letter is used when an auditor has sent a request for information and one or more follow up letters to the FTB Customer, and the FTB Customer has not responded.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We do not have a record of your California personal income tax return. You have 30 days from the date on the Demand for Tax Return to respond.
If you do not respond by the date on your notice, we’ll estimate your income and issue a Notice of Proposed Assessment. This assessment will include tax, a demand penalty, a delinquent filing penalty, and a cost recovery fee.
This demand is issued to furnish information.
Respond by electronic upload or by mail:
Electronic upload Respond to notice Mail See notice for return address.
We identified that you may not be paying enough to cover your estimated tax liability.
Call the number on your notice to let us inform you about your estimated tax requirements and discuss how to make sure you are paying enough in estimated tax payments.
We identified that you may not have enough state income tax withheld from your wages to cover your state tax liability.
Call the number listed on your notice so we may provide you with information about adjusting your wage withholding.
This letter is sent when the assigned staff member for the docketed protest is ready to make initial contact.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We sent this to employers to garnish wages for employees that have a past due vehicle registration balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.
Employers
Comply with this order. Visit garnishments for more information.
Employees
We sent this to employers to garnish wages for employees that have a past due court ordered debt balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.
Employers
Comply with this order. Visit garnishments for more information.
Employees
We sent this to employers to garnish wages for employees that have a past due personal income tax balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.
Employers
Comply with this order. Visit garnishments for more information.
Employees
This notice is sent when FTB did not receive a response to the request(s) for federal information related to the claim for refund.
Send us the completed questionnaire by electronic upload or by mail:
Electronic upload Respond to notice Mail See notice for return address.
Our records show your account is being paid through an installment agreement which allows you to make monthly payments toward your account balance.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used as a cover sheet when the FTB Customer did not respond to a request to provide information.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This is sent when a user needs a freeform letter template.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
Your Power of Attorney (POA) or tax information authorization (TIA) representative has requested full online account access. We sent you a letter with an authorization code to authorize or deny them access.
Determine if you want to authorize or deny full online account access for each representative. Visit ftb.ca.gov/Access and enter the authorization code. You will also need your ID number (either your social security number or your business’s entity ID number). You can also log in to your MyFTB account and respond to the notice without using the authorization code.
The Hold Pending Federal Action letter informs the taxpayer their audit is being held until a final federal determination is made.
Send us the requested documentation by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used to request information and/or documents from the taxpayer.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
The letter notifies the recipient that information was missing from a settlement request.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is a reminder to file your 2017 tax year information returns with us if you have a filing requirement. We received information returns from you for 1 or more previous tax years but we did not receive information returns for tax year 2016.
File your information returns electronically. If you file 250 or more information returns, you are required to file electronically.
Visit Information Returns for more information.
If you’ve already filed your return(s), contact us at the phone number and by the date on your notice.
Your installment agreement application is incomplete, and we are unable to process.
Respond by electronic upload or by mail:
Electronic upload Respond to notice Mail See notice for return address.
We have received your request for an installment agreement. Unfortunately, we cannot process your request because the amount of your proposed payment does not meet the Franchise Tax Board's guidelines for an installment agreement.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We have received your request for an installment agreement. We are unable to process your request because you submitted the Internal Revenue Service(IRS) form 9465, Installment Agreement Request. The IRS form is for federal income tax only. We are returning the IRS form. Proved FTB 3567, Installment Agreement Request, to process your installment agreement.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
We have received your request for an installment agreement, and we have not been able to contact you by phone. We could not process your installment agreement request because it was incomplete.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
You have a past due California income tax debt. If the debt is not paid in full, we will submit the debt to the U.S. Treasury Offset Program. This allows us to offset eligible federal tax payments due to you (such as your federal tax refund) and may result in an additional offset fee.
If the full amount owed is not collected in one year, we may offset future federal payments to satisfy your tax debt.
You owe money to another government agency.
Your California income tax refund, lottery winnings, or unclaimed property payment (up to the amount you owe) was sent to the government agency you owe.
If you agree with this, you do not need to do anything.
If you disagree, contact the agency listed on your notice. Do not contact us. We do not have information about your debt.
This non-ENS letter is initiated in case management manually by an FTB User. The letter is used as an opening brief for some audit cases that go to appeals.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used when an auditor requires a free form template to contact a taxpayer.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
Our records show that your account is being paid through a wage attachment. The amount being withheld from your wages has been reduced in consideration of your financial hardship.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
Based on audit results, we made adjustments to your account for the tax year shown on your notice. The Notice of Proposed Assessment informs you of our intention to assess additional tax and/or penalty. You have a right to protest the proposed assessment within 60 days.
If you agree with the assessment, follow the instructions provided on your notice.
If you do not agree, visit disagree with an NPA (Protest) or follow the instructions provided on your notice on how to protest our assessment. View Notice of Proposed Assessment Information (FTB 7275) for more information.
You have a past due balance on your personal income taxes.
You have a past due balance on your personal income taxes. We filed a lien against your real or personal property to collect the amount you owe.
Visit how to resolve tax liens for more information.
We changed/corrected your tax return during its processing. Your notice provides an explanation of the specific changes to your tax return.
If you agree, follow the instructions on your notice. You do not need to contact us.
Visit Notice of Tax Return Change if you disagree or want more information.
We send this to financial institutions or other payers (e.g., bank) and order them to withhold the debtor’s assets to pay past due vehicle registration.
We send this to financial institutions or other payers (e.g., bank) and order them to withhold the debtor’s assets to pay past due court-ordered debt.
Contact the referring court or agency that imposed the debt if you have case-specific questions, need details about your debt, or want to dispute the amount due.
This order requires employers to withhold taxpayer funds.
Respond by electronic upload or by mail:
Electronic upload Respond to order Mail See notice for return address.
This order requires employers to withhold taxpayer funds.
Respond by electronic upload or by mail:
Electronic upload Respond to order Mail See notice for return address.
This order requires employers to withhold taxpayer funds.
Respond by electronic upload or by mail:
Electronic upload Respond to order Mail See notice for return address.
This order requires employers to withhold taxpayer funds for delinquent debt owed.
Respond by electronic upload or by mail:
Electronic upload Respond to order Mail See notice for return address.
We are sending this notice in response to your recent communication about your payment.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This order requires employers to withhold taxpayer funds for delinquent debt owed.
Respond by electronic upload or by mail:
Electronic upload Respond to order Mail See notice for return address.
You have a past due balance on your California personal income taxes.
You can contact the representative listed on your notice if you need help.
You have one or more power of attorney (POA) declarations on your account. We sent you a summary of all active POA representatives.
Review the active POA representatives listed in your notice to verify you still want each representative to act on your behalf and review your account information.
If you need to revoke one or more of the listed POA representatives, visit Manage your power of attorney relationships for more information.
If you do not need to make any changes, no action is required.
This letter is issued when an auditor requires preliminary information related to a tax return before deciding whether to open an official audit.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is sent when the hearing officer is assigned to a protest.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This notice is sent when FTB is requesting information regarding a federal claim for refund.
Send us the completed questionnaire by electronic upload or by mail:
Electronic upload Respond to notice Mail See notice for return address.
This notice is sent when FTB is requesting an update on the status of the federal examination or claim for refund.
Send us the completed questionnaire by electronic upload or by mail:
Electronic upload Respond to notice Mail See notice for return address.
We do not have a record of your California personal income tax return. You have 30 days from the date on your notice to respond to the Request for Tax Return.
Respond to us by the date listed on your notice.
Either:
If you do not respond within 30 days of the date on your notice, we'll assess your tax based on available information that will include interest and a delinquent filing penalty.
You claimed deductions on one or more of your recent tax returns and some of the deductions were higher than expected. (Due to our system limitations, if you filed joint returns, our system sent the letter to only one spouse.)
Review your most recent tax returns and the deductions claimed to ensure that the amounts are correct and deductible. To correct any items on your return, please file an amended tax return. To find the necessary tax forms and instructions, refer to Correct an income tax return.
This letter is used to notify the recipient their request for settlement consideration has been accepted.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
You have a past due balance on your personal income taxes.
This cover letter is used when a statute of limitations waiver is sent to the taxpayer.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
TThis waiver is used when a statute of limitations date is requested to be extended for an individual or for joint filers.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used when requesting confirmation of receipt of a document.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is sent when the auditor needs additional information from the taxpayer related to their substandard housing audit.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used when an FTB User is sending substandard housing forms to an external party.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is used to notify a taxpayer of FTB's position on the substandard housing issue(s).
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is sent when a substandard housing agency provided a notice of compliance, but FTB never received a notice of noncompliance.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is sent to a substandard housing agency to notify them that FTB was unable to locate a taxpayer for the notice of noncompliance they sent.
Respond by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
This letter is sent to a taxpayer when FTB received a notice of noncompliance from a substandard housing agency.
Send us the completed questionnaire by electronic upload or by mail:
*Refer to your notice to confirm availably to respond by Electronic Upload. Mail See notice for return address.
You were selected to provide your opinion on your prior experiences filing taxes and an important program called the California Earned Income Tax Credit (EITC). We are partnering with the University of California, Berkley on this survey. Participation is voluntary.
Fill out the survey to provide your feedback. If you received a paper survey, your response can be returned via the prepaid envelope. If you received a link to fill out the survey, type the URL into your web browser on your mobile device or a computer. Your response will be anonymous.
Your response matters and will help us to better deliver services to Californians who may qualify for the EITC.
Your tax return was selected for review as a security measure to protect against tax-related identity theft.
We need more information from you before we can approve your tax refund.
Gather the required items and complete the Request for Tax Information and Documents form (FTB 4734D) and send it to us:
Fax 916-843-6036 Mail Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468
If you do not send the required supporting documentation within 30 days of the date on your notice, we may disallow (not approve) your claim for refund.
Allow 8 weeks for us to review and respond to the documents you send. If you have questions about this notice, call 916-845-7088.
Your tax return was selected for review as a security measure to protect against tax-related identity theft. We need to confirm you filed a specific tax return.
Call us at 916-845-7088.
If we do not hear from you within 30 days of the date on your notice, we may not be able to process your tax return or issue a refund (if applicable).
You received this notice because we cannot verify the information provided on your tax return.
Call us at 916-845-7088.
If we do not hear from you within 30 days of the notice date, we may not be able to process the tax return as filed. We may assess income tax based on the information available to us and impose applicable penalties, interest, and fees.
We cannot verify your relationship with the authorized individual(s) on your Power of Attorney (POA) form.
Confirm the relationship requested. Call the number listed on your notice within 20 days of the date on your notice to authorize or deny the authorization requested on your POA form.
If we do not hear from you within 20 days, we will not be able to process your POA request.
We cannot verify the relationship with the authorized individual(s) on your Tax Information Authorization (TIA) form.
Confirm the relationship requested. Call the number listed on your notice within 20 days of the date on your notice to authorize or deny the authorization requested on the TIA form.
If we do not hear from you within 20 days, we will not be able to process your TIA request.
Your notice or letter includes detailed instructions specific to your situation. Below are a selection of common business notice and letter instructions.
We’re examining your tax return.
Respond to the notice and provide supporting documentation requested in the letter by the due date.
Visit Your tax audit for more information.
Your account has been referred to a private collection agency. Contact the agency at the number on the notice.
If you don’t pay the balance in full or contact us within 30 days from the date of the notice, we may refer your account to a private collection agency.
We do not have a record of your California business entity income tax return. You have 30 days from the date on the Demand for Tax Return to respond.
If you do not respond by the date on your notice, we’ll estimate your income and issue a Notice of Proposed Assessment. This assessment will include tax, a demand penalty, a delinquent filing penalty, and a cost recovery fee.
We need you to confirm California wage/income and State withholding information for one of your employees or an individual who received income from your business.
You need to send us a complete and signed notice by fax or mail:
Fax 916-843-6036 Mail Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468
We issue you this order because you need to send us a percentage of your employee’s wages to pay their debt.
The CalSavers Retirement Savings Board notified us that you either haven’t registered or have yet to comply with the requirements of the CalSavers Retirement Savings Program.
The CalSavers Retirement Savings Board notified us that you either haven’t registered or have yet to comply with the requirements of the CalSavers Retirement Savings Program specified in the first notice.
Based on audit results, we made adjustments to your account for the tax year shown on your notice. The Notice of Proposed Assessment informs you of our intention to assess additional tax and/or penalty. You have a right to protest the proposed assessment within 60 days.
If you agree with the assessment, follow the instructions provided on your notice.
If you do not agree, visit disagree with an NPA (Protest) or follow the instructions provided on your notice on how to protest our assessment. View Notice of Proposed Assessment Information (FTB 5830C) for more information.
You have a past due balance on your business income taxes. We filed a lien against your real or personal property to collect the amount you owe.
We issue this order to financial institutions or other payers (e.g., contractors) to withhold assets to pay a past due debt.
Many FTB letters and notices contain a document locator number (DLN). The DLN is alphanumerical and is located at the top center of the page.
We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.
If you have any issues or technical problems, contact that site for assistance.
This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.
The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.
We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).
We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.
This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.
