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State of California Franchise Tax Board

Accounts Receivable Management (ARM) Management Division Provisional Payment Plan Program (PPP)

March 28, 2014

Purpose of Bulletin

To inform staff, effective March 28, 2014, the ARM Division’s policy to allow taxpayers to set a PPP while valid personal income tax returns are being prepared will become a permanent program.

Background

On December 7, 2009, the ARM Division implemented a pilot project to allow taxpayers to set a PPP while valid personal income tax returns were being prepared.

Installment Agreement Policy

Taxpayers must file all required and valid personal income tax returns before entering into an installment agreement.

PPP Policy

Taxpayers can continue to enter into a PPP, while the required and valid personal income tax returns are being prepared.

Where to Mail Returns

Refund or no amount due:

FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0001

Amount due:

FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0001

Taxpayer Inquiries

Taxpayers can continue to enter into a PPP, while the required and valid personal income tax returns are being prepared.

 

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