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Waiver of the estimated tax penalty for RDPs

PURPOSE OF BULLETIN

To inform staff what to do if they receive calls from Registered Domestic Partners (RDPs) who received a notice for tax year 2007 that imposed the estimated tax penalty.

BACKGROUND

R&TC Section 19136.13 provides that for the 2007 tax year, the estimated tax penalty does not apply to returns filed by RDPs to the extent that the underpayment of tax was created or increased by a specified change in law.

PROBLEM

The Taxpayer Information System automatically imposes a penalty for underpayment of estimated tax when an original return is filed and the taxpayer fails to meet their estimate requirement. When the return is processed, it is not known if the taxpayers meet the exception in R&TC Section 19136.13.

AFFECTED AREAS

Follow your unit procedures to process requests for waiver of the estimated tax penalty by RDPs.

 

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