Chat with an FTB Representative

Common Fees and Their Description

Fee Name Authority Description Taxpayer Type Fee Amount
Collection Cost Recovery R&TC 19254 We charge a collection cost recovery fee when we must take involuntary action to collect delinquent taxes. Individuals, general partnerships, limited partnerships, limited liability partnerships, and limited liability companies 07.01.13 – current       $170.00
07.01.12 – 06.30.13    $159.00
07.01.11 – 06.30.12    $154.00
07.01.10 – 06.30.11    $170.00
07.01.09 – 06.30.10    $217.00
07.01.08 – 06.30.09    $187.00
Corporations and limited liability companies (treated as corporations) 07.01.13 – current       $287.00
07.01.12 – 06.30.13    $269.00
07.01.11 – 06.30.12    $249.00
07.01.10 – 06.30.11    $291.00
07.01.09 – 06.30.10    $413.00
07.01.08 – 06.30.09    $352.00
Lien R&TC 19221

Government Code

7162, 7170, 7171, 7174, 7220, 27361.3, 27361.4
We charge a lien fee for the costs of filing and releasing the lien with the applicable County Recorder or the Secretary of State. In-state liens Varies from county to county.
Out-of-state liens $14.00 to $18.00
Filing Enforcement Cost Recovery R&TC 19254 We charge a filing enforcement cost recovery fee for any individual or business entity who fails to file a required tax return in response to a legal demand to file. Individuals, limited partnerships, limited liability partnerships, and limited liability companies 07.01.13 – current         $78.00
07.01.12 – 06.30.13      $82.00
07.01.11 – 06.30.12      $88.00
07.01.10 – 06.30.11    $100.00
07.01.09 – 06.30.10    $113.00
07.01.08 – 06.30.09    $119.00
Corporations and limited liability companies (treated as corporations) 07.01.13 – current         $96.00
07.01.12 – 06.30.13      $89.00
07.01.11 – 06.30.12    $104.00
07.01.10 – 06.30.11    $113.00
07.01.09 – 06.30.10    $188.00
07.01.08 – 06.30.09    $203.00
Installment Agreement R&TC 19591 We add an installment agreement fee to cover the costs of servicing an installment agreement for collection of liabilities. The fee also applies to cases that defaulted and are being reset. Individuals 10.26.11 – current         $34.00
01.01.05 – 10.25.11      $20.00
Business entities 10.26.11 – current         $50.00
04.26.06 – 10.25.11      $35.00
09.06.05 – 04.25.06      $20.00
Expedited Services R&TC 19591 We charge a fee to cover the costs of providing expedited processing services. Corporation Revivor Requests 10.26.11 – current         $56.00
01.01.06 – 10.25.11    $100.00
Tax-exempt status requests 10.26.11 – current         $40.00
01.01.06 – 10.25.11      $50.00
Limited Partnership revival confirmation letter requests 10.26.11 – current          $56.00
Copy of Return R&TC 19590 We charge a fee to cover the cost we incur to copy returns. All taxpayers Twenty dollars for each tax year. There is no charge if you are a victim of a designated California or federal disaster.
Out of State Collection (OSCAR) R&TC 19376 We charge an OSCAR fee to cover costs we incur in contracting with a debt collection agency to collect delinquent liabilities from out of state residents. All taxpayers A percentage of the amount collected. The percentage depends on the contract we have with the debt collection agency.
Federal Treasury Offset Program (FTOP) Cal. Gov. Code
16583.1
We impose a fee on individual or business entity taxpayers to cover costs we incur when we must act to collect their delinquent taxes from the Federal Treasury Offset Program. Individuals, corporations, and limited liability companies (treated as corporations) 10.01.10 – current         $22.00
03.15.10 – 09.30.10      $21.00
Before 03.15.10    Not assessed