Mailing addresses
Our mailing addresses are grouped by topic.
Tax returns
Personal
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 540 540 2EZ 540NR Schedule X | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
| 540 (Scannable) | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 | Tax Forms Development and Distribution MS F-284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 |
Business
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 100 100S 100W 100X 109 565 568 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 | Franchise Tax Board PO Box 942857 Sacramento CA 94257- 0500 |
Private express mail/Overnight delivery
Overnight your tax return using a private express service, such as FedEx.
- Franchise Tax Board
- Sacramento CA 95827-1500
Exempt organizations and non-profits
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 199 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501 | Exempt Organizations Unit MS F120 Franchise Tax Board PO Box 1286 Rancho Cordova CA 95741-1286 |
Estates and trusts
| Form | Without payment | With payment | Other correspondence |
|---|---|---|---|
| 541 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
Nonadmitted insurance tax
| Form | Address |
|---|---|
| 570 | Nonadmitted Insurance Tax MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651 |
Payment vouchers
Personal
| Form | Address |
|---|---|
| 540-ES 3519 3576 3582 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008 |
| 3581 | Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040 |
Business (includes exempt organizations and non-profits)
| Form | Address |
|---|---|
| 100-ES 3522 3536 3537 3538 3539 3577 3578 3579 3586 3587 3588 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0531 |
| 3581 | Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500 |
Estates and trusts
| Form | Address |
|---|---|
| 541-ES 3563 | Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008 |
Other mail
Send a letter or documentation to us by mail.
| Department | Address |
|---|---|
| Career applications | Franchise Tax Board Attn: Exam and Hiring Unit PO Box 550 Sacramento CA 95812-0550 |
| Criminal Investigation Bureau | Criminal Investigation Bureau MS-L9-3 Franchise Tax Board PO Box 219 Rancho Cordova CA 95741-0219 |
| Estates and trusts | Attn: Estates and Trusts Audit Unit; MS: F-320 Franchise Tax Board PO Box 1673 Sacramento CA 95812-1673 |
| Executive officer | Executive Officer MS-A390 PO Box 115 Rancho Cordova CA 95741-0115 |
| Private express mail/Overnight delivery | Employee name or department MS-XXXX (optional) Franchise Tax Board Sacramento CA 95827-1500 |
| Nonwage withholding (payments, letters, or waiver requests) | Withholding Services and Compliance MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651 |
| Small Business Liaison | Franchise Tax Board Education and Outreach Services MS-F280 Rancho Cordova CA 95712-1468 |
| Substitute forms | Substitute Forms Filing Methods Section MS-F284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468 |
| Taxpayers’ Rights Advocate Office | Franchise Tax Board PO Box 157 Rancho Cordova CA 95741-0157 |
| Withholding Voluntary Compliance Program (WVCP) | WVCP Application MS-F182 Franchise Tax Board PO Box 1779 Rancho Cordova CA 95741-1779 |
Certified Mail
You can send a letter or documentation to us by Certified Mail. When tracking your letter or document, electronic verification for Certified Mail may show our delivered ZIP code as 94240 or 95799.
Last updated: 09/24/2025