Letters | FTB.ca.gov

If you agree with your notice, you don't need to contact us. Just follow the instructions on the notice. Sample letter FTB official logo ... Breadcrumbs: Home LettersPersonalandBusinessNotices BacktoHelp Letters Relatedcontent Penaltiesandfees Didyoureceiveanotice?Findyournoticebelowformoreinformation. Ifyouagreewithyournotice,youdon'tneedtocontactus.Justfollowtheinstructionsonthenotice. Sampleletter Personal AdditionalDocumentationRequired–RefundPending(FTB4502) Whyyoureceivedthisnotice WedonothaveenoughinformationtoapprovetheCaliforniaEarnedIncomeTaxCredit(CalEITC)and/ortheYoungChildTaxCredit(YCTC)youclaimedonyourtaxreturn. Whatyouneedtodo Sendustherequiredsupportingdocumentslistedonyournoticebyfaxormail: Fax (916)845-9351 Mail FilingComplianceBureauMSF151 FranchiseTaxBoard POBox1468 SacramentoCA95812-1468 Ifyoudonotsendtherequiredsupportingdocumentationwithin30daysofthedateonyournotice,wemaydenyallorsomeofyourCalEITCand/orYCTC. Allow8weeksforustoreviewandrespondtothedocumentsyousend.Ifyouhavequestionsaboutyournotice,call(916)845-7088. Relatedlinks CalEITCandYCTC AuditLetter Whyyoureceivedthisnotice We’reexaminingyourtaxreturn. Whatyouneedtodo Respondtothenoticeandprovidesupportingdocumentationrequestedintheletterbytheduedate. VisitYourtaxauditformoreinformation. AuthorizedRepresentative/IndividualRequestonHold(FTB1183) Whyyoureceivedthisnotice Wearenotabletoverifytherelationshipuponinitialprocessingofyourclient’sPowerofAttorney(POA)/TaxInformationAuthorization(TIA)relationshiprequest. Whatyouneedtodo Youdonotneedtotakeanyactionatthistime. Yourclientneedstoconfirmtherelationshiprequested.Ifwedonothearfromyourclientwithin45days,wewillnotbeabletoprocessthePOA/TIArequest. CaliforniaTaxes–Howyoucanhelp Whyyoureceivedthisnotice Wehavenorecordofyour[YEAR]Californiaincometaxreturn(s)andourrecordsindicateyoumayhaveafilingrequirement. DidyouknowthatCalifornians’incometaxdollarsprovideover75percentofthestate’sGeneralFund?Yourtaxdollarsareusedtofundeducation,fireprotection,police,andtransportation.With17milliontaxreturnsfiledeachyear,therearestillindividualsandbusinessesthatdonotfiletheirtaxreturnbytheduedate. Whatyouneedtodo FileyourCaliforniaincometaxreturn(s)directlywithusforfree.UseCalFileorgotoFormsandPublicationstoprinttaxformstomail. Ifyoualreadyfiledyourreturn(s)orhavequestions,contactusatthephonenumberbythedateonyournotice. DemandforPayment–VehicleRegistration(FTB2205VRC) Whyyoureceivedthisnotice Youhaveapastduevehicleregistrationbalanceoranunpaidparkingcitation(s).WecollectdelinquentfeesandunpaidparkingcitationsfortheDepartmentofMotorVehicles(DMV). Whatyouneedtodo Paytheamountyouoweoryouwillbesubjecttocollectionaction. Contactourofficeforanitemizedaccountbreakdownoftheamountdueonyournotice,at(888)355-6872,between8AMand5PMweekdays,exceptstateholidays. Relatedlinks Vehicleregistrationcollections HelpwithVehicleregistrationcollections DemandforPayment-Court-OrderedDebt(FTB2227COD) Whyyoureceivedthisnotice Youhaveapastduebalanceonacourt-ordereddebt. Whatyouneedtodo Paytheamountyouoweoryouwillbesubjecttocollectionaction. Relatedlinks Court-ordereddebtcollections Payyourcourtordereddebt Helpwithcourt-ordereddebt DemandforTaxReturn(FTB4601) Whyyoureceivedthisnotice WedonothavearecordofyourCaliforniapersonalincometaxreturn.Youhave30daysfromthedateontheDemandforTaxReturntorespond. Whatyouneedtodo Either: Fileyourtaxreturn Filloutthe"ReplytoFTB"formincludedwithyournotice.Itallowsyoutotellusthatyou(A)alreadyfiledataxreturnor(B)youdonothavetofileoryouareunsureifyouhavetofile. VisitDemandforTaxReturnforself-serveoptionsandmoreinformation Ifyoudonotrespondbythedateonyournotice,we’llestimateyourincomeandissueaNoticeofProposedAssessment.Thisassessmentwillincludetax,ademandpenalty,adelinquentfilingpenalty,andacostrecoveryfee. DeterminingYourEstimatedTax(FTB4114PC) Whyyoureceivedthisnotice Weidentifiedthatyoumaynotbepayingenoughtocoveryourestimatedtaxliability. Whatyouneedtodo Callthenumberonyournoticetoletusinformyouaboutyourestimatedtaxrequirementsanddiscusshowtomakesureyouarepayingenoughinestimatedtaxpayments. DeterminingYourWageWithholding(FTB4113PC) Whyyoureceivedthisnotice Weidentifiedthatyoumaynothaveenoughstateincometaxwithheldfromyourwagestocoveryourstatetaxliability. Whatyouneedtodo Callthenumberlistedonyournoticesowemayprovideyouwithinformationaboutadjustingyourwagewithholding. EarningsWithholdingOrder-VehicleRegistration(FTB2204VRC) Whyyoureceivedthisnotice Wesentthistoemployerstogarnishwagesforemployeesthathaveapastduevehicleregistrationbalance.Thisorderstheemployertosendusupto25%ofyourwagesuntilyourbalanceispaidinfull. Whatyouneedtodo Employers Complywiththisorder.Visitgarnishmentsformoreinformation. Employees Paythebalancedue.  Ifyouhaveafinancialhardship, contactus. Ifyou'vepaidthebalanceinfull,youcan contactustoclosetheaccount andreleasethegarnishment(noappeals). Relatedlinks VehicleRegistrationCollections-BillingNotices EarningsWithholdingOrder-CourtOrderedDebt(FTB2229COD) Whyyoureceivedthisnotice Wesentthistoemployerstogarnishwagesforemployeesthathaveapastduecourtordereddebtbalance.Thisorderstheemployertosendusupto25%ofyourwagesuntilyourbalanceispaidinfull. Whatyouneedtodo Employers Complywiththisorder.Visitgarnishmentsformoreinformation. Employees Paythebalancedue. Ifyouhaveafinancialhardshipcall(916)845-4064.Makesureyouhaveyourcompany'spayrollfaxnumberavailableincasewemodifyorrelease(ifpaidinfull)yourorder. Ifyou'vepaidyourbalanceinfull, contactustoclosetheaccountandreleasethegarnishment.Besuretohaveproofofpaymentandyourcompany'spayrollfaxnumber. Youcanalsocreatea Court-OrderedDebtAccount toviewyourbalancedue,yourlast25payments,makeapayment,andmore. EarningsWithholdingOrder-Taxes(FTB2905PIT) Whyyoureceivedthisnotice Wesentthistoemployerstogarnishwagesforemployeesthathaveapastduepersonalincometaxbalance.Thisorderstheemployertosendusupto25%ofyourwagesuntilyourbalanceispaidinfull. Whatyouneedtodo Employers Complywiththisorder.Visitgarnishmentsformoreinformation. Employees Paythebalancedue. Ifyouhaveafinancialhardship,contactus. Ifyou'vepaidyourbalanceinfull,contactustoclosetheaccountandreleasethegarnishment. Relatedlinks WageGarnishmentEarningsWithholdingOrder InformationReturns Whyyoureceivedthisnotice Thisletterisaremindertofileyour2017taxyearinformationreturnswithusifyouhaveafilingrequirement.Wereceivedinformationreturnsfromyoufor1ormoreprevioustaxyearsbutwedidnotreceiveinformationreturnsfortaxyear2016. Whatyouneedtodo Fileyourinformationreturnselectronically.Ifyoufile250ormoreinformationreturns,youarerequiredtofileelectronically. VisitInformationReturnsformoreinformation. Ifyou’vealreadyfiledyourreturn(s),contactusatthephonenumberandbythedateonyournotice. IntenttoOffsetFederalPayments(FTB1102) Whyyoureceivedthisnotice YouhaveapastdueCaliforniaincometaxdebt.Ifthedebtisnotpaidinfull,wewillsubmitthedebttotheU.S.TreasuryOffsetProgram.Thisallowsustooffseteligiblefederaltaxpaymentsduetoyou(suchasyourfederaltaxrefund)andmayresultinanadditionaloffsetfee. Ifthefullamountowedisnotcollectedinoneyear,wemayoffsetfuturefederalpaymentstosatisfyyourtaxdebt. Whatyouneedtodo Topreventtheoffset,paytheamountyouowe. InterceptNotice(FTB4141) Whyyoureceivedthisnotice Youowemoneytoanothergovernmentagency. YourCaliforniaincometaxrefund,lotterywinnings,orunclaimedpropertypayment(uptotheamountyouowe)wassenttothegovernmentagencyyouowe. Whatyouneedtodo Ifyouagreewiththis,youdonotneedtodoanything. Ifyoudisagree,contacttheagencylistedonyournotice.Donotcontactus.Wedonothaveinformationaboutyourdebt. Relatedlinks Whydidyousendmyrefundtoanotheragency? NoticeofProposedAssessment(FTB5830) Whyyoureceivedthisnotice Basedonauditresults,wemadeadjustmentstoyouraccountforthetaxyearshownonyournotice.TheNoticeofProposedAssessmentinformsyouofourintentiontoassessadditionaltaxand/orpenalty.Youhavearighttoprotesttheproposedassessmentwithin60days. Whatyouneedtodo Ifyouagreewiththeassessment,followtheinstructionsprovidedonyournotice. Ifyoudonotagree,visitdisagreewithanNPA(Protest)orfollowtheinstructionsprovidedonyournoticeonhowtoprotestourassessment.ViewNoticeofProposedAssessmentInformation(FTB7275)formoreinformation. NoticeofStateIncomeTaxDue(FTB4963) Whyyoureceivedthisnotice Youhaveapastduebalanceonyourpersonalincometaxes. Whatyouneedtodo Paytheamountyouowe. Visit NoticeofStateIncomeTaxDueformoreinformation. NoticeofTaxLien(FTB4921) Whyyoureceivedthisnotice Youhaveapastduebalanceonyourpersonalincometaxes.Wefiledalienagainstyourrealorpersonalpropertytocollecttheamountyouowe. Whatyouneedtodo Paythefullamountyouowe. Visit howtoresolvetaxliensformoreinformation. NoticeofTaxReturnChange(FTB5818) Whyyoureceivedthisnotice Wechanged/correctedyourtaxreturnduringitsprocessing.Yournoticeprovidesanexplanationofthespecificchangestoyourtaxreturn. Whatyouneedtodo Ifyouagree,followtheinstructionsonyournotice.Youdonotneedtocontactus. VisitNoticeofTaxReturnChangeifyoudisagreeorwantmoreinformation. OrdertoWithhold-VehicleRegistration(FTB2201VRC) Whyyoureceivedthisnotice Wesendthistofinancialinstitutionsorotherpayers(e.g.,bank)andorderthemtowithholdthedebtor’sassetstopaypastduevehicleregistration. Whatyouneedtodo Financialinstitutionorpayer:Complywiththeorder. Individual:Paytheamountyouowe. Visit VehicleRegistrationCollections-BillingNoticesformoreinformation. OrdertoWithhold-Court-OrderedDebt(FTB2230COD) Whyyoureceivedthisnotice Wesendthistofinancialinstitutionsorotherpayers(e.g.,bank)andorderthemtowithholdthedebtor’sassetstopaypastduecourt-ordereddebt. Whatyouneedtodo Financialinstitutionorpayer:Complywiththeorder. Individual:Paytheamountyouowe. Contactthereferringcourtoragencythatimposedthedebtifyouhavecase-specificquestions,needdetailsaboutyourdebt,orwanttodisputetheamountdue. PleaseCallUsAboutYourCaliforniaIncomeTaxes(FTB4505) Whyyoureceivedthisnotice YouhaveapastduebalanceonyourCaliforniapersonalincometaxes. Whatyouneedtodo Paytheamountyouowe. Youcancontacttherepresentativelistedonyournoticeifyouneedhelp. PowerofAttorney–ActiveRepresentativesonFile(FTB3912) Whyyoureceivedthisnotice Youhaveoneormorepowerofattorney(POA)declarationsonyouraccount.WesentyouasummaryofallactivePOArepresentatives. Whatyouneedtodo ReviewtheactivePOArepresentativeslistedinyournoticetoverifyyoustillwanteachrepresentativetoactonyourbehalfandreviewyouraccountinformation. IfyouneedtorevokeoneormoreofthelistedPOArepresentatives,visitManageyourpowerofattorneyrelationshipsformoreinformation. Ifyoudonotneedtomakeanychanges,noactionisrequired. RequestforTaxReturn(FTB4600) Whyyoureceivedthisnotice WedonothavearecordofyourCaliforniapersonalincometaxreturn.Youhave30daysfromthedateonyournoticetorespondtotheRequestforTaxReturn. Whatyouneedtodo Respondtousbythedatelistedonyournotice. Either: Fileyourtaxreturn. Filloutthe“ReplytoFTB”formincludedwithyournotice.Itallowsyoutotellusthatyou(A)alreadyfiledataxreturnor(B)youdon’thavetofileoryouareunsureifyouhavetofile. VisitDemandforTaxReturnforself-serveoptionsandmoreinformation Ifyoudonotrespondwithin30daysofthedateonyournotice,we'llassessyourtaxbasedonavailableinformationthatwillincludeinterestandadelinquentfilingpenalty. ReviewYourStateTaxReturnLetter Whyyoureceivedthisnotice Youclaimeddeductionsononeormoreofyourrecenttaxreturnsandsomeofthedeductionswerehigherthanexpected.(Duetooursystemlimitations,ifyoufiledjointreturns,oursystemsentthelettertoonlyonespouse.) Whatyouneedtodo Reviewyourmostrecenttaxreturnsandthedeductionsclaimedtoensurethattheamountsarecorrectanddeductible.Tocorrectanyitemsonyourreturn,pleasefileanamendedtaxreturn.Tofindthenecessarytaxformsandinstructions,refertoCorrectanincometaxreturn. StateIncomeTaxBalanceDueNotice(FTB4963) Whyyoureceivedthisnotice Youhaveapastduebalanceonyourpersonalincometaxes. Whatyouneedtodo Paytheamountyouowe. Visit NoticeofStateIncomeTaxDueformoreinformation. SurveyonTaxFilingExperience(FTB858EN/SP,FTB859EN/SP) Whyyoureceivedthisnotice YouwereselectedtoprovideyouropiniononyourpriorexperiencesfilingtaxesandanimportantprogramcalledtheCaliforniaEarnedIncomeTaxCredit(EITC).WearepartneringwiththeUniversityofCalifornia,Berkleyonthissurvey.Participationisvoluntary. Whatyouneedtodo Filloutthesurveytoprovideyourfeedback.Ifyoureceivedapapersurvey,yourresponsecanbereturnedviatheprepaidenvelope.Ifyoureceivedalinktofilloutthesurvey,typetheURLintoyourwebbrowseronyourmobiledeviceoracomputer.Yourresponsewillbeanonymous. YourresponsemattersandwillhelpustobetterdeliverservicestoCalifornianswhomayqualifyfortheEITC. TaxInformationandDocumentRequest(FTB4734D) Whyyoureceivedthisnotice Yourtaxreturnwasselectedforreviewasasecuritymeasuretoprotectagainsttax-relatedidentitytheft. Weneedmoreinformationfromyoubeforewecanapproveyourtaxrefund. Whatyouneedtodo GathertherequireditemsandcompletetheRequestforTaxInformationandDocumentsform(FTB4734D)andsendittous: Fax (916)843-6036 Mail FilingComplianceBureauMSF151 FranchiseTaxBoard POBox1468 SacramentoCA95812-1468 Ifyoudonotsendtherequiredsupportingdocumentationwithin30daysofthedateonyournotice,wemaydisallow(notapprove)yourclaimforrefund. Allow8weeksforustoreviewandrespondtothedocumentsyousend.Ifyouhavequestionsaboutthisnotice,call(916)845-7088. TaxReturnFiled-ConfirmationRequired(FTB3904) Whyyoureceivedthisnotice Yourtaxreturnwasselectedforreviewasasecuritymeasuretoprotectagainsttax-relatedidentitytheft.Weneedtoconfirmyoufiledaspecifictaxreturn. Whatyouneedtodo Callusat(916)845-7088. Ifwedonothearfromyouwithin30daysofthedateonyournotice,wemaynotbeabletoprocessyourtaxreturnorissuearefund(ifapplicable). UnabletoProcessTaxReturn(FTB4737) Whyyoureceivedthisnotice Youreceivedthisnoticebecausewecannotverifytheinformationprovidedonyourtaxreturn. Whatyouneedtodo Callusat(916)845-7088. Ifwedonothearfromyouwithin30daysofthenoticedate,wemaynotbeabletoprocessthetaxreturnasfiled.Wemayassessincometaxbasedontheinformationavailabletousandimposeapplicablepenalties,interest,andfees. VerifyPowerofAttorney(FTB1181) Whyyoureceivedthisnotice Wecannotverifyyourrelationshipwiththeauthorizedindividual(s)onyourPowerofAttorney(POA)form. Whatyouneedtodo Confirmtherelationshiprequested.Callthenumberlistedonyournoticewithin45daysofthedateonyournoticetoauthorizeordenytheauthorizationrequestedonyourPOAform. Ifwedonothearfromyouwithin45days,wewillnotbeabletoprocessyourPOArequest. VerifyTaxInformationAuthorization(FTB1182) Whyyoureceivedthisnotice Wecannotverifytherelationshipwiththeauthorizedindividual(s)onyourTaxInformationAuthorization(TIA)form. Whatyouneedtodo Confirmtherelationshiprequested.Callthenumberlistedonyournoticewithin45daysofthedateonyournoticetoauthorizeordenytheauthorizationrequestedontheTIAform. Ifwedonothearfromyouwithin45days,wewillnotbeabletoprocessyourTIArequest. Business AuditLetter Whyyoureceivedthisnotice We’reexaminingyourtaxreturn. Whatyouneedtodo Respondtothenoticeandprovidesupportingdocumentationrequestedintheletterbytheduedate. VisitYourtaxauditformoreinformation. CollectionnoticefromaprivatecollectionagencyonbehalfofFranchiseTaxBoard Whyyoureceivedthisnotice Youraccounthasbeenreferredtoaprivatecollectionagency.Contacttheagencyatthenumberonthenotice. CollectionReferral Whyyoureceivedthisnotice Ifyoudon’tpaythebalanceinfullorcontactuswithin30daysfromthedateofthenotice,wemayreferyouraccounttoaprivatecollectionagency. DemandforTaxReturn(FTB4684/4685) Whyyoureceivedthisnotice WedonothavearecordofyourCaliforniabusinessentityincometaxreturn.Youhave30daysfromthedateontheDemandforTaxReturntorespond. Whatyouneedtodo Either: Fileyourtaxreturn Filloutthe"ReplytoFTB"formincludedwithyournotice.Itallowsyoutotellusthatyou(A)alreadyfiledataxreturnor(B)youdonothavetofileoryouareunsureifyouhavetofile. VisitDemandforTaxReturnforself-serveoptionsandmoreinformation Ifyoudonotrespondbythedateonyournotice,we’llestimateyourincomeandissueaNoticeofProposedAssessment.Thisassessmentwillincludetax,ademandpenalty,adelinquentfilingpenalty,andacostrecoveryfee. DemandtoFurnishInformation(FTB4579) Whyyoureceivedthisnotice WeneedyoutoconfirmCaliforniawage/incomeandStatewithholdinginformationforoneofyouremployeesoranindividualwhoreceivedincomefromyourbusiness. Whatyouneedtodo Youneedtosendusacompleteandsignednoticebyfaxormail: Fax (916)843-6036 Mail FilingComplianceBureauMSF151 FranchiseTaxBoard  POBox1468 SacramentoCA95812-1468 EarningsWithholdingOrder Whyyoureceivedthisnotice Weissueyouthisorderbecauseyouneedtosendusapercentageofyouremployee’swagestopaytheirdebt. RelatedLinks Court-OrderedDebt(COD)-EarningsWithholdingOrderforCourt-OrderedDebt(EmployerInformation) Earningswithholdingcalculator EarningsWithholdingOrdersforTaxes(EWOT)-EmployerInformation VehicleRegistrationCollections-EarningsWithholdingOrder(EmployerInformation) WageGarnishmentEarningsWithholdingOrder FirstNoticeofCalSaversNoncompliancePenalty Whyyoureceivedthisnotice TheCalSaversRetirementSavingsBoardnotifiedusthatyoueitherhaven’tregisteredorhaveyettocomplywiththerequirementsoftheCalSaversRetirementSavingsProgram. Whatyouneedtodo VisittheFTBCalSaverswebpageforinstructionsonhowtoregisterorcompleteyourCalSaversRetirementSavingsProgramrequirements Paythepenaltyamount FinalNoticeofCalSaversNoncompliancePenalty Whyyoureceivedthisnotice TheCalSaversRetirementSavingsBoardnotifiedusthatyoueitherhaven’tregisteredorhaveyettocomplywiththerequirementsoftheCalSaversRetirementSavingsProgramspecifiedinthefirstnotice. Whatyouneedtodo VisittheFTBCalSaverswebpageforinstructionsonhowtoregisterorcompleteyourCalSaversRetirementSavingsProgramrequirements Paythepenaltyamount NoticeofProposedAssessment(FTB6830) Whyyoureceivedthisnotice Basedonauditresults,wemadeadjustmentstoyouraccountforthetaxyearshownonyournotice.TheNoticeofProposedAssessmentinformsyouofourintentiontoassessadditionaltaxand/orpenalty.Youhavearighttoprotesttheproposedassessmentwithin60days. Whatyouneedtodo Ifyouagreewiththeassessment,followtheinstructionsprovidedonyournotice. Ifyoudonotagree,visitdisagreewithanNPA(Protest)orfollowtheinstructionsprovidedonyournoticeonhowtoprotestourassessment.ViewNoticeofProposedAssessmentInformation(FTB5830C)formoreinformation. NoticeofTaxLien Whyyoureceivedthisnotice Youhaveapastduebalanceonyourbusinessincometaxes.Wefiledalienagainstyourrealorpersonalpropertytocollecttheamountyouowe. RelatedLinks Liens-NoticeofStateTaxLien OrdertoWithhold Whyyoureceivedthisnotice Weissuethisordertofinancialinstitutionsorotherpayers(e.g.,contractors)towithholdassetstopayapastduedebt. RelatedLinks OrdertoWithhold(BankGarnishment/BankLevy)-BusinessEntities Youareleavingftb.ca.gov Wedonotcontrolthedestinationsiteandcannotacceptanyresponsibilityforitscontents,links,oroffers.Reviewthesite'ssecurityandconfidentialitystatementsbeforeusingthesite. Ifyouhaveanyissuesortechnicalproblems,contactthatsiteforassistance. Close Continue Translateourwebsite × ThisGoogle™translationfeature,providedontheFranchiseTaxBoard(FTB)website,isforgeneralinformationonly.Consultwithatranslatorforofficialbusiness. ThewebpagescurrentlyinEnglishontheFTBwebsitearetheofficialandaccuratesourcefortaxinformationandservicesweprovide.AnydifferencescreatedinthetranslationarenotbindingontheFTBandhavenolegaleffectforcomplianceorenforcementpurposes.Ifyouhaveanyquestionsrelatedtotheinformationcontainedinthetranslation,refertotheEnglishversion. WetranslatesomepagesontheFTBwebsiteintoSpanish.ThesepagesdonotincludetheGoogle™translationapplication.ForacompletelistingoftheFTB’sofficialSpanishpages,visitLaestapaginaenEspanol(Spanishhomepage). Wecannotguaranteetheaccuracyofthistranslationandshallnotbeliableforanyinaccurateinformationorchangesinthepagelayoutresultingfromthetranslationapplicationtool. Forms,publications,andallapplications,suchasyourMyFTBaccount,cannotbetranslatedusingthisGoogle™translationapplicationtool.Forformsandpublications,visittheFormsandPublicationssearchtool. Chooseyourlanguage Close