FTB 4076, Account Status Notice - Replaces FTB 9890

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December 10, 2015

Purpose of bulletin

To inform staff on December 14, 2015, the Franchise Tax Board (FTB) will begin issuing the new FTB 4076, Account Status Notice, to taxpayers with accounts in the Discharge Functional Area. This notice replaces the FTB 9890, Annual Notice, for accounts in the Discharge Functional Area.

Background

Under Revenue and Taxation Code (R&TC) Section 21026(a), FTB is required to mail each taxpayer with a delinquent account, an annual notification detailing their balance due as of the date of the notice. Under R&TC Section 21026(b), we are not required to mail the annual notices to taxpayers whose accounts are discharged from accountability for collection, or accounts where a previously mailed notice to the address of record was returned as undeliverable.

Upon approval, under Government Code Section 13940 et seq., FTB places accounts into a discharged status when we deem the debts are uncollectible, or where the amount of the debt does not justify the cost of collection. The liability generally remains due and payable, and is subject to collection actions if we locate additional assets until the statute of limitations for collections has expired. We send a balance due notice 30 days before we take any involuntary collection actions. 

Beginning November 17, 2012, we extended the Annual Notice process to taxpayers with discharged accounts to serve as a reminder of their outstanding liabilities. The new FTB 4076, Account Status Notice, replaces the FTB 9890, Annual Notice, to taxpayers with discharged accounts and provides a breakdown of the balance due with penalties and interest.

Additional Information

FTB will issue approximately 800,000 notices starting December 14, 2015.

Taxpayer Inquiries

Advise taxpayers who received the FTB 4076, Account Status Notice, to call Account Recovery and Resolution Team:

  • 888.382.3707

Advise media contacts to call Public Affairs:

  • 916.845.4800

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