New Penalty Chart
As promised at the 2009 Taxpayer Bill of Rights Hearing, we completed the FTB 1024, Penalty Reference Chart. We list the penalty codes numerically by Revenue and Taxation Code (R&TC) sections. These penalties reflect the law enacted prior to January 1, 2010.
To view or print the chart, go to ftb.ca.gov and search for 1024 or penalty chart.