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

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
Executive officer Executive Officer MS-A390
PO Box 115
Rancho Cordova CA 95741-0115
Express mail/Overnight delivery Employee name or department MS-XXXX
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
Taxpayer Advocate Services
Specific accounts
Franchise Tax Board
Executive and Advocate Services MS-A381
PO Box 157
Rancho Cordova CA 95741-0157
Taxpayers’ Rights Advocate Office
Taxpayer bill of rights
Taxpayer Rights Advocate MS-F280
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468
Withholding Voluntary Compliance Program (WVCP) WVCP Application MS-F182
Franchise Tax Board
PO Box 1779
Rancho Cordova CA 95741-1779