MyFTB accountNotices/letters (alphabetically listed)Personal and business
What is a notice or letter?
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:
- You have a balance due.
- You are due a larger or smaller refund.
- We need to notify you of delays in processing your return.
- We have a question about your tax return.
- We need additional information.
- We changed your return.
How to respond to a notice or letter
- Read your notice or letter carefully as it contains valuable information. If you agree with your notice or letter, you don't need to contact us. Just follow the instructions on the notice or letter.
- Respond as outlined on your notice or letter by mail, fax, or online.
- Pay as much as you can, even if you can't pay the full amount. See our Payment options page for details and payment types.
- Keep a copy of all notices or letters with your tax records for later use.
- Access tax account information and online services for individuals, business representatives, and tax professionals by creating a MyFTB account.
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.
Personal notices and letters
Your notice or letter includes detailed instructions specific to your situation. Below are a selection of common personal notice and letter instructions.
Why you received this notice
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.
What you need to do
Send us the required supporting documents listed on your notice by fax or mail:
- Fax
- 916-845-9351
- 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.
Related links
Why you received this notice
This notice provides information about a recent contact we received.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information provided, additional information is required to allow your head of household claim
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for a partial release of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for subordination of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for a partial release of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for a partial release of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This form is used to present FTB's position on an issue.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
We’re examining your tax return.
What you need to do
Respond to the notice and provide supporting documentation requested in the letter by the due date.
Visit Your tax audit for more information.
Why you received this notice
This form is sent to the taxpayer to obtain authorization to release information to FTB.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
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.
Why you received this notice
This letter is issued when an auditor is presenting the determination on the audit issues.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is issued when an auditor is presenting the determination on the audit issues.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is used as a coversheet when sending multiple IDRs to a taxpayer or representative.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
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.
Why you received this 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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
You have a past due balance on a court-ordered debt.
What you need to do
Pay the amount you owe or you will be subject to collection action.
Related links
Why you received this notice
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).
What you need to do
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.
Related links
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Either:
- File your tax return
- Fill out the "Reply to FTB" form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you do not have to file or you are unsure if you have to file.
- Visit Demand for Tax Return for self-serve options and more information
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.
Why you received this notice
This demand is issued to furnish information.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
We issued this demand to furnish the Franchise Tax Board with information specified in this notice from records in your possession, under your control, or from your personal knowledge. The information will be used by this department for tax administration purposes
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
We identified that you may not be paying enough to cover your estimated tax liability.
What you need to do
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.
Why you received this notice
We identified that you may not have enough state income tax withheld from your wages to cover your state tax liability.
What you need to do
Call the number listed on your notice so we may provide you with information about adjusting your wage withholding.
Why you received this notice
This letter is sent when the assigned staff member for the docketed protest is ready to make initial contact.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Employers
Comply with this order. Visit garnishments for more information.
Employees
- Pay the balance due.
- If you have a financial hardship, contact us.
- If you've paid the balance in full, you can contact us to close the account and release the garnishment (no appeals).
Related links
Why you received this notice
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.
What you need to do
Employers
Comply with this order. Visit garnishments for more information.
Employees
- Pay the balance due.
- If you have a financial hardship call 916-845-4064. Make sure you have your company's payroll fax number available in case we modify or release (if paid in full) your order.
- If you've paid your balance in full, contact us to close the account and release the garnishment. Be sure to have proof of payment and your company's payroll fax number.
- You can also create a Court-Ordered Debt Account to view your balance due, your last 25 payments, make a payment, and more.
Why you received this notice
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.
What you need to do
Employers
Comply with this order. Visit garnishments for more information.
Employees
- Pay the balance due.
- If you have a financial hardship, contact us .
- If you've paid your balance in full, contact us to close the account and release the garnishment.
Related links
Why you received this notice
Based on the California income tax return received, it has been revised based on the following reasons enclosed.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This notice is sent when FTB did not receive a response to the request(s) for federal information related to the claim for refund.
What you need to do
Send us the completed questionnaire by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Our records show your account is being paid through an installment agreement which allows you to make monthly payments toward your account balance.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
Based on the installment agreement request received, we are unable to process your request at this time. This is because we have not completed the processing of your recently filed tax return or finalized your proposed assessment.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This letter is used as a cover sheet when the FTB Customer did not respond to a request to provide information.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This is sent when a user needs a freeform letter template.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
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.
Why you received this notice
The Hold Pending Federal Action letter informs the taxpayer their audit is being held until a final federal determination is made.
What you need to do
Send us the requested documentation by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is used to request information and/or documents from the taxpayer.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
The letter notifies the recipient that information was missing from a settlement request.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
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.
Why you received this notice
We received your installment agreement request to resolve your account. Your application is incomplete, and we could not process your request.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
To prevent the offset, pay the amount you owe.
Why you received this notice
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.
What you need to do
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.
Related links
Why you received this notice
We issued this order under authorization of the California Code of Civil Procedures Section 706.078 to enforce payment of a tax liability currently due to the State of California from the employee listed on this order.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is used when an auditor requires a free form template to contact a taxpayer.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
The property listed in this notice is scheduled to be sold. The proceeds from the sale will first be used to pay all fees of levy and storage costs. Remaining proceeds will then be applied to your outstanding tax liability.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this 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.
What you need to do
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.
Why you received this notice
You have a past due balance on your personal income taxes.
What you need to do
Visit Notice of State Income Tax Due for more information.Why you received this notice
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.
What you need to do
Visit how to resolve tax liens for more information.
Why you received this notice
We changed/corrected your tax return during its processing. Your notice provides an explanation of the specific changes to your tax return.
What you need to do
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.
Why you received this notice
Based on the information you provided, we have issued a collateral agreement.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
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.
What you need to do
- Financial institution or payer: Comply with the order.
- Individual: Pay the amount you owe.
Visit Vehicle Registration Collections - Billing Notices for more information.
Why you received this notice
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.
What you need to do
- Financial institution or payer: Comply with the order.
- Individual: Pay the amount you owe.
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.
Why you received this notice
This order requires employers to withhold taxpayer funds.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
This order requires employers to withhold taxpayer funds.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
This order requires employers to withhold taxpayer funds.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
This order requires employers to withhold taxpayer funds for delinquent debt owed.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for a partial release of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for a partial release of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
We are sending this notice in response to your recent communication about your payment.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
We issued this order to collect a delinquent tax debt owed by the employee listed on this order.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to order
- See notice for return address.
Why you received this notice
You have a past due balance on your California personal income taxes.
What you need to do
You can contact the representative listed on your notice if you need help.
Why you received this notice
You have one or more power of attorney (POA) declarations on your account. We sent you a summary of all active POA representatives.
What you need to do
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.
Why you received this notice
This letter is issued when an auditor requires preliminary information related to a tax return before deciding whether to open an official audit.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is sent when the hearing officer is assigned to a protest.
What you need to do
Respond by electronic upload or by mail:
-
1
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
Based on the reported income received, we are unable to locate your California income tax return for the specified tax year on the enclosed notice.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
Based on your request concerning your account, we have provided a letter of reported income received.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This notice is sent when FTB is requesting information regarding a federal claim for refund.
What you need to do
Send us the completed questionnaire by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This notice is sent when FTB is requesting an update on the status of the federal examination or claim for refund.
What you need to do
Send us the completed questionnaire by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
We sent this notice to notify you as the personal representative or the attorney for the personal representative of the filing of the attached DE-154, Request for Special Notice, and DE-172, Creditor’s Claim, with the probate court for the probate case listed on this notice.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
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.
What you need to do
Respond to us by the date listed on your notice.
Either:
- File your tax return.
- Fill out the “Reply to FTB” form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you don’t have to file or you are unsure if you have to file.
- Visit Demand for Tax Return for self-serve options and more information
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.
Why you received this notice
We request you to refuse the transfer of any liquor license of the licensee named pursuant to your authority under California Business and Professions Code Section 24049 because such licensee is delinquent in the payment of taxes due to us under state law
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
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.)
What you need to do
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.
Why you received this notice
This letter is used to notify the recipient their request for settlement consideration has been accepted.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
You have a past due balance on your personal income taxes.
What you need to do
Visit Notice of State Income Tax Due for more information.
Why you received this notice
This cover letter is used when a statute of limitations waiver is sent to the taxpayer.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
TThis waiver is used when a statute of limitations date is requested to be extended for an individual or for joint filers.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for subordination of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
Based on the information you provided, we approved your request for subordination of lien.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
This letter is used when requesting confirmation of receipt of a document.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is sent when the auditor needs additional information from the taxpayer related to their substandard housing audit.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is used when an FTB User is sending substandard housing forms to an external party.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is used to notify a taxpayer of FTB's position on the substandard housing issue(s).
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is sent when a substandard housing agency provided a notice of compliance, but FTB never received a notice of noncompliance.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
This letter is sent to a taxpayer when FTB received a notice of noncompliance from a substandard housing agency.
What you need to do
Send us the completed questionnaire by electronic upload or by mail:
- Electronic upload
- Respond to notice
*Refer to your notice to confirm availably to respond by Electronic Upload. - See notice for return address.
Why you received this notice
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.
What you need to do
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.
Why you received this notice
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.
What you need to do
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
- 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.
Why you received this notice
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.
What you need to do
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).
Why you received this notice
The information you requested is enclosed and certified by the Franchise Tax Board.
What you need to do
Respond by electronic upload or by mail:
- Electronic upload
- Respond to notice
- See notice for return address.
Why you received this notice
You received this notice because we cannot verify the information provided on your tax return.
What you need to do
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.
Why you received this notice
We cannot verify your relationship with the authorized individual(s) on your Power of Attorney (POA) form.
What you need to do
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.
Why you received this notice
We cannot verify the relationship with the authorized individual(s) on your Tax Information Authorization (TIA) form.
What you need to do
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.
Business notices and letters
Your notice or letter includes detailed instructions specific to your situation. Below are a selection of common business notice and letter instructions.
Why you received this notice
We’re examining your tax return.
What you need to do
Respond to the notice and provide supporting documentation requested in the letter by the due date.
Visit Your tax audit for more information.
Why you received this notice
Your account has been referred to a private collection agency. Contact the agency at the number on the notice.
Why you received this 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.
Why you received this notice
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.
What you need to do
Either:
- File your tax return
- Fill out the "Reply to FTB" form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you do not have to file or you are unsure if you have to file.
- Visit Demand for Tax Return for self-serve options and more information
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.
Why you received this notice
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.
What you need to do
You need to send us a complete and signed notice by fax or mail:
- Fax
- 916-843-6036
- Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468
Why you received this notice
We issue you this order because you need to send us a percentage of your employee’s wages to pay their debt.
Related Links
- Court-Ordered Debt (COD) - Earnings Withholding Order for Court-Ordered Debt (Employer Information)
- Earnings withholding calculator
- Withholding orders
- Earnings Withholding Orders for Taxes (EWOT) - Employer Information
- Vehicle Registration Collections - Earnings Withholding Order (Employer Information)
Why you received this notice
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.
What you need to do
- Visit the FTB CalSavers webpage for instructions on how to register or complete your CalSavers Retirement Savings Program requirements
- Pay the penalty amount
Why you received this notice
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.
What you need to do
- Visit the FTB CalSavers webpage for instructions on how to register or complete your CalSavers Retirement Savings Program requirements
- Pay the penalty amount
Why you received this 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.
What you need to do
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.
Why you received this notice
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.
Related Links
Why you received this notice
We issue this order to financial institutions or other payers (e.g., contractors) to withhold assets to pay a past due debt.
Related Links
Help finding DLN
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.
