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Penalty Relief for Delayed 2012 IRS Forms

Purpose of Bulletin

To inform staff that we will waive the underpayment and monthly penalty for taxpayers affected by the delayed availability of certain federal forms caused by the American Taxpayer Relief Act (ATRA) for the 2012 tax year.

Background

On March 20, 2013, IRS published Notice 2013-24 providing penalty relief for taxpayers affected by the delayed availability of certain federal forms caused by ATRA. We will follow a similar relief process.

Waiver Request

We will grant relief from the California underpayment and monthly penalty (aka failure to pay penalty) for reasonable cause, if the taxpayer:

  • Shows a good faith effort was made to properly estimate the tax,
  • Pays the estimated tax by the original due date of the return, and
  • Any tax owed on the return is fully paid no later than the extended due date of the return.

A waiver request must include:

  • Reference to Notice 2013-24 in the subject line of the fax or letter.
  • Description of the taxpayer’s eligibility for this relief.
  • A copy of the eligible (delayed) form filed with their federal return.
  • Copy of our Statement of Tax Due.

Advise taxpayers to submit their waiver request by fax or mail at:

  • 916.845.9300, or
  • For individual taxpayers:

    FRANCHISE TAX BOARD
    PO BOX 942840
    SACRAMENTO CA 94240-0040

  • For business entities:

    FRANCHISE TAX BOARD
    PO BOX 942857
    SACRAMENTO CA 94257-0500