New Claim for Refund – Reasonable Cause Forms Available

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September 4, 2014

Purpose of Bulletin

To inform staff two new forms were created to request penalty abatement due to reasonable cause.

Background

The new forms allow us to:

  • Scan and associate the form with the taxpayer.
  • Properly route the request to the proper workbasket and agent to resolve.
  • Easily identify the claim for refund in our correspondence inventory.
  • Reduce unnecessary correspondence with required field information we need.

The basis of the taxpayer’s principal residence must be reduced (but not below zero) by the amount excluded from income.

New Forms

The new forms available on our website in September are:

  • FTB 2917, Reasonable Cause – Individual and Fiduciary Claim for Refund.
  • FTB 2924, Reasonable Cause – Business Entity Claim for Refund.

Reasonable Cause Abatement Requests

Refer callers to FTB 1024, Franchise Tax Board Penalty Reference Chart for a list of penalties eligible for penalty waiver abatement due to reasonable cause. Go to ftb.ca.gov and search for 1024.

Taxpayers or their representative may use either FTB 2917 or FTB 2924 to file a claim for refund to request penalty abatement due to reasonable cause.

Although we recommend using these two forms, we will continue to accept and process reasonable cause abatement letter requests.

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