Filing Compliance Agreement

The Filing Compliance Agreement gives qualifying out-of-state businesses that can show reasonable cause a chance to file returns for:

  • prior years
  • pay back taxes
  • have some penalties waived

The Filing Compliance Agreement is not limited to a specific look-back period.

You may apply anonymously.

Apply for the Filing Compliance Agreement

If you got a notice or bill from us telling you to file, you can not apply for an FCA.

How to apply:

  1. Download Request for Filing Compliance Agreement (FTB 5841)
  2. Complete, print, and mail your application with the required documentation
    US mail
    State of California
    Filing Compliance Agreement MS F180
    PO Box 1779
    Rancho Cordova CA 95741-1779
    Express mail
    State of California
    Filing Compliance Agreement MS F180
    9646 Butterfield Way
    Sacramento CA 95827

What happens after you apply

  • We'll look at your application and documents.
  • If we need more detailed information, we'll contact you.
  • If approved, you'll receive a written agreement for you or your authorized representative to sign. We'll also include filing instructions.