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Why did my business receive a bill?

Our records indicate your business has a balance due for the tax year on your bill. Here are possible reasons why:

  1. You might not have included all the necessary information to accurately process your payment.
  2. We might not have received your payment.
  3. You might have paid your estimate payments or your tax return balance late.
  4. Your bank or income garnishment might not have paid your balance due in full.
  5. We might have assessed additional tax, creating a balance due.
  6. You might not have filed an Annual Statement of Officers with the California Secretary of State (SOS).
  7. Your business might have made no income, and you possibly thought you did not have to file a tax return and pay taxes.
  8. You might not have legally dissolved, withdrawn, or cancelled your non-operating business entity.
  9. Your legally dissolved, withdrawn, or cancelled business entity might owe a delinquent tax balance.

Possible reasons why your business has an unpaid balance due for the tax year on your bill.

  1. You might not have included all the necessary information to accurately process your payment.

You should always include the following information with any payment you send to us:

  • Your business’ full name.
  • Your tax account number.
  • The tax year you want your payment to pay.
  • A payment made payable to the Franchise Tax Board.

If you did not include this information on your payment, contact us using the phone number on your bill. Before calling us, have copies of the front and back of your cancelled check, or documentation that verifies we received your payment.

  1. We might not have received your payment.

Verify:

  • Your payment was made payable to the Franchise Tax Board.
  • You mailed or electronically sent your payment to the Franchise Tax Board.
  • Your payment cleared your account, or your money order or cashier’s check was cashed by the financial institution you used.

If we did not receive your payment, pay your balance due to avoid additional penalties, fees, interest, or possible collection actions. See payment options for more information.

Call us if you need assistance. Before calling us, have copies of the front and back of your cancelled check, or documentation that verifies we received your payment.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166
  1. You might have paid your estimate payments or your tax return balance late.

Your business’ tax balance accrues applicable penalties, fees, and interest if paid late, increasing your balance due. Send us your payment for the balance due to avoid additional penalties, fees, interest, or possible collection actions. See payment options for more information.

Call us if you need assistance.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166

Visit estimate payments or tax returns for more information.

  1. Your bank or income garnishment might not have paid your balance due in full.

Your business’ tax balance accrues applicable penalties, fees, and interest until paid. As a result, your original garnishment amount is not a final balance due unless your first garnishment payment paid your balance in full. You can request records from your bank or your contracted payer to document the funds sent to us.
Send us your payment for the balance due to avoid additional penalties, fees, interest, or possible collection actions. See payment options for more information.


Call us if you need assistance.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166
  1. We might have assessed additional tax, creating a balance due.

Certain situations can cause an additional tax assessment:

  • You may have paid a proposed assessment liability that we assessed, then filed a tax return that increased your tax liability.
  • You may have filed an amended tax return that increased your tax balance.
  • We may have audited or adjusted your tax return, which increased your tax liability.

Send us your payment for the balance due to avoid additional penalties, fees, interest, or possible collection actions. See payment options for more information.

  1. You might not have filed an Annual Statement of Officers with the California Secretary of State (SOS).

If you do not file an Annual Statement of Officers with the SOS—as legally required—they notify us to assess and collect a $250 penalty. If this penalty is assessed in error, you need to contact the SOS to cancel it (since only the SOS can cancel this penalty).

For more information, visit www.sos.ca.gov . Or contact the SOS at:

Statement of Officers Unit
Secretary of State
1500 11th Street
Sacramento, CA 95814 -5701

  1. Your business might have made no income, and you possibly thought you did not have to file a tax return and pay taxes.

Your business must file a tax return and pay taxes up through the year that it is legally dissolved, withdrawn, or cancelled. If your business did not earn income, an $800 minimum tax is still due every year.

Exception: A business might not owe an $800 minimum tax for its first tax year. Also, tax-exempt businesses have different tax law requirements. For more information, visit:

If your business has a balance due, call us so we can analyze your account.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166
  1. You might not have legally dissolved, withdrawn, or cancelled your non-operating business entity.

If you did not legally dissolve, withdraw, or cancel your business entity, your business may owe taxes and have tax return filing requirements. Simply stopping business operations does not nullify your business’ requirement to file a tax return and pay the resulting mandatory tax every year (at least the $800 minimum tax).

Exception: A business might not owe an $800 minimum tax for its first tax year. Also, tax-exempt businesses have different tax law requirements. For more information, visit:

If your business has a balance due, call us so we can analyze your account.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166
  1. Your legally dissolved, withdrawn, or cancelled business entity might owe a delinquent tax balance.

Your business may have a tax balance due even though you legally dissolved, withdrew, or cancelled it. This could result from a tax liability that previously existed or was pending. Dissolving, withdrawing, or canceling a business’ legal status does not nullify its legal tax requirements. In addition, the business’ officers may be personally liable for the business’ delinquent tax debts. 

If your business has a balance due, call us so we can analyze your account.

  • For all business entities inside the U.S. — 888.635.0494
  • For corporations outside the U.S. — 916.845.7033
  • For partnerships and limited liability corporations outside the U.S. — 916.845.7166

Where can I get more information?