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Individuals: Common Notices

Did you receive a notice? Find your notice below for more information.

If you agree with your notice, you don't need to contact us. Just follow the instructions on the notice.

Why I received this notice

We already processed your tax return and issued you a refund; however, we need additional information to verify that you qualified for the California Earned Income Tax Credit (Cal EITC).

What I need to do

You need to send us the required supporting documents listed on this notice by fax or mail:

  • Fax: 916.845.9351
  • Mail: Filing Compliance Bureau MS F-151
    Franchise Tax Board
    PO Box 1468
    Sacramento, CA 95812-1468

If you do not send the required supporting documentation within 30 days of the notice date, or if the information you provided does not prove you qualify, we will deny your Cal EITC. 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.

Related Links

Top left corner sample of Additonal Documentation Required - Refund Pending notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I received this notice

We don’t have enough information to approve the California Earned Income Tax Credit (Cal EITC) you claimed on your tax return.

What I need to do

You need to send us the required supporting documents listed on this notice by fax or mail:

  • Fax: 916.845.9351
  • Mail: Filing Compliance Bureau MS F-151
    Franchise Tax Board
    PO Box 1468
    Sacramento, CA 95812-1468

If you do not send the required supporting documentation within 30 days of the notice date, we will deny all or some of your Cal EITC. 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.

Related Links

Why I received this notice

We are examining your tax return.

What I need to do

We will contact you by mail. You will have to provide reasonable and relevant information to verify selected items on your tax return.

For more information, contact the auditor on your notice or review these frequently asked questions about your tax audit.

Related Links

Audit, Protest, Appeals: The Process (FTB 985)

Top left corner sample of Authorized Representative/Individual Request on Hold notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau MS=-F142. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I received this notice

We are unable to verify the relationship upon initial processing of this Power of Attorney (POA)/Tax Information Authorization (TIA) relationship request.

What I need to do

You do not need to take any action at this time.

The taxpayer needs to confirm the relationship requested. If we do not hear from the taxpayer within 45 days, we will be unable to process the POA/TIA request.

Top left corner Franchise Tax Board logo along with the return address: State of California. Compliance and Discovery MS-142. Franchise Tax Board. PO Box 1237 Sacramento, California 94240-0040.

Why I received this notice

The law has changed regarding how a trade or business is taxed in California. To determine if you're considered doing business in California and how you're taxed, review Single-Sales Factor and Assignment of Sales at ftb.ca.gov and search for single-sales factor.

What I need to do

Carefully consider your tax information to determine if you have a filing requirement. If you are unsure or think you may have a filing requirement, go to ftb.ca.gov and search business filing information or contact a tax professional.

If you have already filed your return(s), contact us at the phone number on the notice by May 15, 2018.

Why I received this notice

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. We have no record of your [YEAR] California income tax return(s) and our records indicate you have a filing requirement.

What I need to do

To file your California income tax return(s) directly with FTB for free, go to ftb.ca.gov and search for CalFile or go to ftb.ca.gov/Forms to print tax forms to mail.

If you already filed your return(s) or have questions, contact us at the phone number on the notice by May 15, 2018.

Why I received this notice

You owe on your personal income taxes (you have a balance due). Since we did not receive a payment from you on time, we referred your account to a private collection agency.

What I need to do

Work with the collection agency to pay your balance due.

If you have questions, contact the agency listed on the notice. For more information, visit Private Debt Collection.

Why I received this notice

You owe on your personal income taxes (you have a balance due). Since you have not responded to our previous notices, we may refer your account to a private collection agency.

What I need to do

Pay the amount you owe.

If you don't pay the balance in full or contact us within 30 days from the date of your notice, we will refer your account to a private collection agency.

Top left corner sample of Confirm Tax Return Filing notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I 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 I 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 or issue a refund (if applicable).

Why I received this notice

You have delinquent vehicle registration (you have a balance that is past due). We collect delinquent fees for the DMV.

The DMV also collects past due parking violations which may be a part of this notice. Contact our office for an itemized account breakdown of the amount due on your notice.

What I need to do

You must pay the amount you owe, or you will be subject to collection action.

Related Links

Why I received this notice

You owe delinquent court-ordered debt (you have a balance that is past due).

What I need to do

You must pay the amount you owe, or you will be subject to collection action.

Related Links

Why I received this notice

We don't have a record of your California personal income tax return. You have 30 days from the notice date to respond to the Demand for Tax Return.

What I need to do

Respond to us by the date listed on your notice. You have two options to respond to this notice.

  • Option 1: File your tax return.
  • Option 2: 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.

If you don't respond by the date on your notice, we will estimate your income and issue a Notice of Proposed Assessment. This notice will include added fees (a demand penalty, a delinquent filing penalty, and a cost recovery fee).

For information about your notice, go to Demand for Tax Return.

Top left corner sample of Determining Your Estimated Tax. Includes Franchise Tax Board logo along with the return address: State of California. Personal Income Tax. Franchise Tax Board PO Box 3065 Rancho Cordova, California 95741-3065.

Why I received this notice

You have been identified that you may not be paying enough to cover your estimated tax liability.

What I need to do

Call the number listed on the notice Determining Your Estimated Tax (FTB 4114 PC) to let us help you learn about your estimated tax requirements and discuss how to make sure you are paying enough in estimated tax payments.

Top left corner sample of Determining Your Wage Withholding. Includes Franchise Tax Board logo along with the return address: State of California. Franchise Tax Board PO Box 3065 Rancho Cordova, California 95741-3065.

Why I received this notice

You have been identified that you may not have enough state income tax withheld from your check to cover your state tax liability.

What I need to do

Call the number listed on the notice Determining Your Wage Withholding (FTB 4113 PC) to let us help you learn about adjusting your wage withholding.

Why I received this notice

We adjusted your California Earned Income Tax Credit (Cal EITC) for one of the following reasons:

  • You didn't submit enough documentation.
  • You didn't respond to our notice: Additional Documentation Required - Refund Issued (FTB 4514).

What I need to do

If you disagree with our decision, you may file a claim for refund. See your notice for more information.

Related Links

Why I received this notice

You don't qualify for the California Earned Income Tax Credit (Cal EITC).

What I need to do

If you have a balance due, see instructions on the notice for information on how to pay and how to file a Formal Claim for Refund.

If we denied your Formal Claim for Refund, see instructions on the notice for information on how to file an appeal with the Office of Tax Appeals (OTA).

Related Links

Why I received this notice

You have a delinquent vehicle registration balance. We will garnish your wages to pay the balance due. This notice orders an employer to send us 25 percent of your net wages until your debt is paid in full.

What I need to do

You can pay this debt in full instead of having your wages garnished.

If there is a financial hardship, contact us.

If you've paid the bill in full, you can contact us to close the account and release the garnishment (no appeals).

Related Links

Why I received this notice

You have a delinquent balance. We will garnish your wages to pay that debt. This notice orders your employer to send us a percentage of your wages to pay your debt.

What I need to do

You can pay this debt in full instead of having your wages garnished.

You can also create a Court-Ordered Debt Account to view your balance due, your last 25 payments, make a payment, and more.

If an immediate payment in full will create an undue hardship or if you already paid the amount due, contact us immediately.

We may be able to modify a wage garnishment payment when a hardship exists. However, we can't reduce the total balance due.

To discuss 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 the bill in full, you can contact us to close the account and release the garnishment. Be sure to have proof of payment and your company's payroll fax number.

Related Links

Why I received this notice

You have a delinquent tax balance. We will garnish your wages to pay that debt. This notice orders your employer to send us a percentage of your wages to pay your debt.

What I need to do

If you want to pay this off instead of having your wages garnished, you can pay online or over the phone.

If there is a financial hardship, contact us.

If you've paid the bill in full, you can contact us to close the account and release the garnishment.

Related Links

Top left corner Franchise Tax Board logo along with the return address: State of California. Compliance and Discovery MS-142. Franchise Tax Board. PO Box 1237 Sacramento, California 94240-0040.

Why I received this notice

We received information returns from you for one or more previous tax years but we did not receive information returns for tax year 2016. This letter is a reminder to file your 2017 tax year information returns with the Franchise Tax Board (FTB) if you have a filing requirement.

What I need to do

We encourage you to file your information returns electronically. If you file 250 or more information returns, you are required to file electronically.

For information return filing requirements, go to ftb.ca.gov and search for information returns.

If you have already filed your return(s), contact the phone number on the notice by May 15, 2018

Why I received this notice

You have a delinquent tax balance. We will submit your debt to the U.S. Treasury Offset Program if you do not pay the amount you owe in full.

This program allows us to intercept eligible federal tax payments (including IRS refunds) due to you, and may result in an additional offset fee.

What I need to do

Pay what you owe in full.

Related Links

Why I received this notice

You owed money to another government agency.

We intercepted your state income tax refund, lottery winnings, or unclaimed property payment (up to the amount you owe) and forwarded it to a state, local, or other government agency.

What I need to do

If you agree with this, you don't have to contact us.

If you disagree, do NOT contact us. Instead, contact the agency listed on your notice. We don't have information on your debt.

Related Links

Why I received this notice

We made audit 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 I need to do

If you agree with the assessment, follow the instructions provided on your notice.

If you don't agree, follow the instructions provided on your notice on how to protest our assessment. For more details, review Notice of Proposed Assessment Information (FTB 7275.

Why I received this notice

You owe on your personal income taxes (you have a balance due).

What I need to do

Review the payment options provided on your notice and pay the amount you owe.

For more information, visit Notice of State Income Tax Due.

Related Links

Why I received this notice

You haven't paid a tax debt. We filed a lien against your real or personal property to secure an amount you owe.

What I need to do

To get a lien released, pay the total tax liability on the lien.

For more information, learn how to resolve tax liens.

Why I received this notice

We changed/corrected your tax return. Your notice provides an explanation of the specific changes to your tax return.

What I need to do

If you agree, follow the instructions on your notice (you don't need to contact us).

If you disagree or want more information, visit Notice of Tax Return Change.

Why I received this notice

The DMV and FTB sent you notices asking you to pay your vehicle registration. Since we didn't receive your payment, we contacted your bank to pay what you owe. This notice orders your bank to send us the amount due from your bank account.

What I need to do

You can pay your vehicle registration.

If you disagree, call the number provided on your notice.

For more information about your notice, visit Vehicle Registration Collections - Billing Notices.

Related Links

Why I received this notice

California courts issue fines, state or local penalties, bail, forfeitures, restitution fines and orders, vehicle code violations, or other fines to people.

The Legislature authorized us to collect court-ordered debt (money owed) for participating courts and agencies.

Since the referring court/agency did not receive your payment, we contacted your bank to pay that debt. This notice orders your bank to send us the amount due.

What I need to do

You can pay your court-ordered debt.

If you have case-specific questions, need details about your debt, or want to dispute the amount due, contact the referring court or agency that imposed the debt.

Related Links

Top left corner sample of Payment Options That Save You Money. Includes Franchise Tax Board logo along with the return address: State of California. Personal Income Tax. Franchise Tax Board PO Box 942867 Sacramento, California 94267-0011.

Why I received this notice

You have an opportunity to increase your payments and pay your balance sooner.

What I need to do

Call the number listed on the notice Payment Options That Save You Money (FTB 4083 PC) to discuss payment savings options.

Top left corner sample of Please Call Us About Your California Income Taxes. Includes Franchise Tax Board logo along with the return address: State of California. Personal Income Tax. Franchise Tax Board MS A-444. PO Box 2952 Sacramento, California 95812-02952.

Why I received this notice

You owe on your California personal income taxes (you have a balance due).

What I need to do

Contact the representative listed on the notice Please Call Us About Your California Income Taxes (FTB 4505 PC) for assistance with your taxes or if you do not require assistance and are ready to pay your balance in full you can utilize one of the following payment options.

Why I received this notice

We don't have a record of your California personal income tax return. You have 30 days from the notice date to respond to the Request for Tax Return.

What I need to do

Respond to us by the date listed on your notice. You have two options to respond.

  • Option 1: File your tax return.
  • Option 2: 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.

If you don't respond by the date on your notice, we'll estimate your income and issue a Notice of Proposed Assessment.

For information about your personal notice, go to Request/Demand for Tax Return.

Why I received this notice

You owe on your personal income taxes (you have a balance due).

What I need to do

Review the payment options provided with your notice and pay the amount you owe.

For more information, visit Notice of State Income Tax Due.

Top left corner sample of Tax Information and Document Request notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I 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 I 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
  • Mail: Filing Compliance Bureau MS F-151
    Franchise Tax Board
    PO Box 1468
    Sacramento, CA 95812-1468

If you do not send the required supporting documentation within 30 days of the notice date, 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.

Top left corner sample of Unable to Process Tax Return notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I received this notice

You received this notice because we are unable to process your tax return for one of the following reasons:

  • You sent us a duplicate tax return.
  • We cannot verify information you provided on your tax return.

What I need to do

For Duplicate Tax Returns: We received a duplicate personal income tax return. If you don't have any changes to make to your tax return, you do not have to do anything. If you want to change your tax return, you can amend it.

To Verify Information: Call us within 30 days of the notice date at 916.845.7088.

Or, send us the required supporting documents listed on your notice by fax or mail:

  • Fax: 916.843.6036
  • Mail: Filing Compliance Bureau MS F-151
    Franchise Tax Board
    PO Box 1468
    Sacramento, CA 95812-1468

If you do not send the required supporting documentation within 30 days of the notice date, we will not process your tax return or issue your refund. Allow 8 weeks for us to review and respond to the documents you send.

Top left corner sample of Authorized Representative/Individual Request on Hold notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau MS=-F142. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I received this notice

We are unable to verify the relationship upon initial processing of this Power of Attorney (POA) relationship request.

What I need to do

You need to confirm the relationship requested. Call us within 45 days of the notice date at 916.845.5525 to authorize or deny the request to allow the POA relationship.

If we do not hear from you within 45 days, we will be unable to process the POA/TIA request.

Top left corner sample of Authorized Representative/Individual Request on Hold notice. Includes Franchise Tax Board logo along with the return address: State of California. Filing Compliance Bureau MS=-F142. Franchise Tax Board. PO Box 1468 Sacramento, California 95812-1468.

Why I received this notice

We are unable to verify the relationship upon initial processing of this Tax Information Authorization (TIA) relationship request.

What I need to do

You need to confirm the relationship requested. Call us within 45 days of the notice date at 916.845.5525 to authorize or deny the request to allow the TIA relationship.

If we do not hear from you within 45 days, we will be unable to process the POA/TIA request.

Why I received this notice

You claimed itemized deductions on one or more of your recent tax returns, and some of the deductions were higher than normal. Due to system limitations, if you filed joint returns our system sent the letter to only one spouse.

What I need to do

As you prepare your 2017 tax return, please refer to the IRS instructions for Schedule A (Form 1040) for assistance.

Related Links:

About Schedule A (Form 1040), Itemized Deductions

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Last Updated: 05.21.2018

 

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