For private carrier or overnight delivery service use:
Franchise Tax Board
Sacramento, CA 95827
Individuals
Returns
| Type of Return | Refund, Zero Balance, or Balance Due without Payment | Payment with Return | Other Correspondence |
|---|---|---|---|
| 540, 540A, 540 2EZ, 540NR, 540X |
Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0002 |
Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0001 |
Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0040 |
| Scannable Returns 540 |
Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0009 |
Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0009 |
Tax Forms Development and Distribution MS F-284 Franchise Tax Board PO Box 1468 Sacramento, CA 95812-1468 |
Vouchers
| Type of Voucher | Payment With Voucher |
|---|---|
| 540-ES, 3576 | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0031 |
| 3519 | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0051 |
| 3581 - Individuals | Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0040 |
| 3582 | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0008 |
Bank and Corporation
Returns
| Type of Return | Zero Balance, Balance Due without Payment,
or Electronic Funds Transferred Return |
Refund | Payment with Return | Other Correspondence |
|---|---|---|---|---|
| 100, 100S, 100W, 100X |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0500 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0502 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0501 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0540 |
| 109, 199 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0700 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0701 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0540 |
Vouchers
| Type of Voucher | Payment With Voucher |
|---|---|
| 100-ES, 3586 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0531 |
| 3539 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0551 |
| 3577 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0631 |
| 3581 - Corporations | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0540 |
Partnership and Limited Liability Companies
Returns
| Type of Return | Zero Balance, Balance Due without Payment,
or Electronic Funds Transferred Return |
Refund | Payment with Return | Other Correspondence |
|---|---|---|---|---|
| 565, 568 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0600 |
Franchise Tax Board PO Box 942857 Sacramento CA 94257-0602 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0601 |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0540 |
Vouchers
| Type of Voucher | Payment With Voucher |
|---|---|
| 3522, 3578, 3579 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0631 |
| 3537, 3538 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0651 |
| 3581 - LPs, LLPs, LLCs, REMICS |
Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0540 |
| 3587, 3588 | Franchise Tax Board PO Box 942857 Sacramento, CA 94257-0531 |
Estates and Trusts
Return
| Type of Return | Refund, Zero Balance, or Balance Due without Payment | Payment with Return | Other Correspondence |
|---|---|---|---|
| 541 | Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0002 |
Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0001 |
Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0040 |
Vouchers
| Type of Voucher | Payment With Voucher |
|---|---|
| 541-ES | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0031 |
| 3563 | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0051 |
Resident/Nonresident Withholding
Telephone: Automated Services (916) 845-4900 or 1-888-792-4900
Forms
| Type of Form | Payment with Form | Other Correspondence |
|---|---|---|
| 570, 587, 588, 590, 590-P, 592, 592-A, 592-B, 593, 593-C, 593-E, and 593-I |
Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0651 |
Withholding Services and Compliance
Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0651 |
Voucher
| Type of Voucher | Payment With Voucher |
|---|---|
| 593V | Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0651 |
Homeowner / Renter Assistance
Forms
| Type of Form | Assistance Claim |
|---|---|
| 9000H, 9000R | Franchise Tax Board PO Box 942886 Sacramento, CA 94286-0904 |