Letters Personal and Business Notices

Did you receive a notice? Find your notice below for more information.

If you agree with your notice, you don't need to contact us. Just follow the instructions on the notice.

Sample letter FTB official logo placed in the upper left hand corner of all letters

Personal

Why you received this notice

We do not have enough information to approve the California Earned Income Tax Credit (Cal EITC) you claimed on your tax return.

What you need to do

Send us the required supporting documents listed on your notice by fax or mail:

Fax
(916) 845-9351
Mail
Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468

If you do not send the required supporting documentation within 30 days of the date on your notice, we’ll deny all or some of your Cal EITC.

Allow 8 weeks for us to review and respond to the documents you send. If you have questions about your notice, call (916) 845-7088.

Related links

Why you received this notice

We’re examining your tax return.

What you need to do

Respond to the notice and provide supporting documentation requested in the letter by the due date.

Visit Your tax audit for more information.

Why you received this notice

We are not able to verify the relationship upon initial processing of your client’s Power of Attorney (POA)/Tax Information Authorization (TIA) relationship request.

What you need to do

You do not need to take any action at this time.

Your client needs to confirm the relationship requested. If we do not hear from your client within 45 days, we will not be able to process the POA/TIA request.

Why you received this notice

We have no record of your [YEAR] California income tax return(s) and our records indicate you may have a filing requirement.

Did you know that Californians’ income tax dollars provide over 75 percent of the state’s General Fund? Your tax dollars are used to fund education, fire protection, police, and transportation. With 17 million tax returns filed each year, there are still individuals and businesses that do not file their tax return by the due date.

What you need to do

File your California income tax return(s) directly with us for free. Use CalFile or go to Forms and Publications to print tax forms to mail.

If you already filed your return(s) or have questions, contact us at the phone number by the date on your notice.

Why you received this notice

You have a past due vehicle registration balance or an unpaid parking citation(s). We collect delinquent fees and unpaid parking citations for the Department of Motor Vehicles (DMV).

What you need to do

Pay the amount you owe or you will be subject to collection action.

Contact our office for an itemized account breakdown of the amount due on your notice, at (888) 355-6872, between 8 AM and 5 PM weekdays, except state holidays.

Related links

Why you received this notice

You have a past due balance on a court-ordered debt.

What you need to do

Pay the amount you owe or you will be subject to collection action.

Related links

Why you received this notice

We do not have a record of your California personal income tax return. You have 30 days from the date on the Demand for Tax Return to respond.

What you need to do

Either:

  • File your tax return
  • Fill out the "Reply to FTB" form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you do not have to file or you are unsure if you have to file.
  • Visit Demand for Tax Return for self-serve options and more information

If you do not respond by the date on your notice, we’ll estimate your income and issue a Notice of Proposed Assessment. This assessment will include tax, a demand penalty, a delinquent filing penalty, and a cost recovery fee.

Why you received this notice

We identified that you may not be paying enough to cover your estimated tax liability.

What you need to do

Call the number on your notice to let us inform you about your estimated tax requirements and discuss how to make sure you are paying enough in estimated tax payments.

Why you received this notice

We identified that you may not have enough state income tax withheld from your wages to cover your state tax liability.

What you need to do

Call the number listed on your notice so we may provide you with information about adjusting your wage withholding.

Why you received this notice

We sent this to employers to garnish wages for employees that have a past due vehicle registration balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.

What you need to do

Employers

Comply with this order. Visit garnishments for more information.

Employees

Related links

Why you received this notice

We sent this to employers to garnish wages for employees that have a past due court ordered debt balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.

What you need to do

Employers

Comply with this order. Visit garnishments for more information.

Employees

  • Pay the balance due.
  • If you have a financial hardship call (916) 845-4064. Make sure you have your company's payroll fax number available in case we modify or release (if paid in full) your order.
  • If you've paid your balance in full, contact us to close the account and release the garnishment. Be sure to have proof of payment and your company's payroll fax number.
  • You can also create a Court-Ordered Debt Account to view your balance due, your last 25 payments, make a payment, and more.

Why you received this notice

We sent this to employers to garnish wages for employees that have a past due personal income tax balance. This orders the employer to send us up to 25% of your wages until your balance is paid in full.

What you need to do

Employers

Comply with this order. Visit garnishments for more information.

Employees

  • Pay the balance due.
  • If you have a financial hardship, contact us .
  • If you've paid your balance in full, contact us to close the account and release the garnishment.

Related links

Why you received this notice

This letter is a reminder to file your 2017 tax year information returns with us if you have a filing requirement. We received information returns from you for 1 or more previous tax years but we did not receive information returns for tax year 2016.

What you need to do

File your information returns electronically. If you file 250 or more information returns, you are required to file electronically.

Visit Information Returns for more information.

If you’ve already filed your return(s), contact us at the phone number and by the date on your notice.

Why you received this notice

You have a past due California income tax debt. If the debt is not paid in full, we will submit the debt to the U.S. Treasury Offset Program. This allows us to offset eligible federal tax payments due to you (such as your federal tax refund) and may result in an additional offset fee.

If the full amount owed is not collected in one year, we may offset future federal payments to satisfy your tax debt.

What you need to do

To prevent the offset, pay the amount you owe.

Why you received this notice

You owe money to another government agency.

Your California income tax refund, lottery winnings, or unclaimed property payment (up to the amount you owe) was sent to the government agency you owe.

What you need to do

If you agree with this, you do not need to do anything.

If you disagree, contact the agency listed on your notice. Do not contact us. We do not have information about your debt.

Related links

Why you received this notice

Based on audit results, we made adjustments to your account for the tax year shown on your notice. The Notice of Proposed Assessment informs you of our intention to assess additional tax and/or penalty. You have a right to protest the proposed assessment within 60 days.

What you need to do

If you agree with the assessment, follow the instructions provided on your notice.

If you do not agree, visit disagree with an NPA (Protest) or follow the instructions provided on your notice on how to protest our assessment. View Notice of Proposed Assessment Information (FTB 7275) for more information.

Why you received this notice

You have a past due balance on your personal income taxes.

What you need to do

Pay the amount you owe.

Visit Notice of State Income Tax Due for more information.

Why you received this notice

You have a past due balance on your personal income taxes. We filed a lien against your real or personal property to collect the amount you owe.

What you need to do

Pay the full amount you owe.

Visit how to resolve tax liens for more information.

Why you received this notice

We changed/corrected your tax return during its processing. Your notice provides an explanation of the specific changes to your tax return.

What you need to do

If you agree, follow the instructions on your notice. You do not need to contact us.

Visit Notice of Tax Return Change if you disagree or want more information.

Why you received this notice

We send this to financial institutions or other payers (e.g., bank) and order them to withhold the debtor’s assets to pay past due vehicle registration.

What you need to do

Visit Vehicle Registration Collections - Billing Notices for more information.

Why you received this notice

We send this to financial institutions or other payers (e.g., bank) and order them to withhold the debtor’s assets to pay past due court-ordered debt.

What you need to do

Contact the referring court or agency that imposed the debt if you have case-specific questions, need details about your debt, or want to dispute the amount due.

Why you received this notice

You have a past due balance on your California personal income taxes.

What you need to do

Pay the amount you owe.

You can contact the representative listed on your notice if you need help.

Why you received this notice

We do not have a record of your California personal income tax return. You have 30 days from the date on your notice to respond to the Request for Tax Return.

What you need to do

Respond to us by the date listed on your notice.
Either:

  • File your tax return.
  • Fill out the “Reply to FTB” form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you don’t have to file or you are unsure if you have to file.
  • Visit Demand for Tax Return for self-serve options and more information

If you do not respond within 30 days of the date on your notice, we'll assess your tax based on available information that will include interest and a delinquent filing penalty.

Why you received this notice

You have a past due balance on your personal income taxes.

What you need to do

Pay the amount you owe.

Visit Notice of State Income Tax Due for more information.

Why you received this notice

Your tax return was selected for review as a security measure to protect against tax-related identity theft.

We need more information from you before we can approve your tax refund.

What you need to do

Gather the required items and complete the Request for Tax Information and Documents form (FTB 4734D) and send it to us:

Fax
(916) 843-6036
Mail
Filing Compliance Bureau MS F151
Franchise Tax Board
PO Box 1468
Sacramento CA 95812-1468

If you do not send the required supporting documentation within 30 days of the date on your notice, we may disallow (not approve) your claim for refund.

Allow 8 weeks for us to review and respond to the documents you send. If you have questions about this notice, call (916) 845-7088.

Why you received this notice

Your tax return was selected for review as a security measure to protect against tax-related identity theft. We need to confirm you filed a specific tax return.

What you need to do

Call us at (916) 845-7088.

If we do not hear from you within 30 days of the date on your notice, we may not be able to process your tax return or issue a refund (if applicable).

Why you received this notice

You received this notice because we cannot verify the information provided on your tax return.

What you need to do

Call us at (916) 845-7088.

If we do not hear from you within 30 days of the notice date, we may not be able to process the tax return as filed. We may assess income tax based on the information available to us and impose applicable penalties, interest, and fees.

Why you received this notice

We cannot verify your relationship with the authorized individual(s) on your Power of Attorney (POA) form.

What you need to do

You need to confirm the relationship requested. Call us within 45 days of the date on your notice at (916) 845-5525 to authorize or deny the authorization requested on your POA form.

If we do not hear from you within 45 days, we will not be able to process your POA.

Why you received this notice

We cannot verify the relationship with the authorized individual(s) on your Tax Information Authorization (TIA) form.

What I need to do

You need to confirm the relationship requested. Call us within 45 days of the date on your notice at (916) 845-5525 to authorize or deny the authorization requested on the TIA form.

If we do not hear from you within 45 days, we will not be able to process your TIA request.

Why you received this notice

You claimed itemized deductions on one or more of your recent tax returns and some of the deductions were higher than normal. (Due to our system limitations, if you filed joint returns, our system sent the letter to only one spouse.)

What you need to do

As you prepare your  next tax return, refer to the IRS instructions for Schedule A (Form 1040) for assistance.

Business

Why you received this notice

We’re examining your tax return.

What you need to do

Respond to the notice and provide supporting documentation requested in the letter by the due date.

Visit Your tax audit for more information.

Why you received this notice

Your account has been referred to a private collection agency. Contact the agency at the number on the notice.

Why you received this notice

If you don’t pay the balance in full or contact us within 30 days from the date of the notice, we may refer your account to a private collection agency.

Why you received this notice

We do not have a record of your California business entity income tax return. You have 30 days from the date on the Demand for Tax Return to respond.

What you need to do

Either:

  • File your tax return
  • Fill out the "Reply to FTB" form included with your notice. It allows you to tell us that you (A) already filed a tax return or (B) you do not have to file or you are unsure if you have to file.
  • Visit Demand for Tax Return for self-serve options and more information

If you do not respond by the date on your notice, we’ll estimate your income and issue a Notice of Proposed Assessment. This assessment will include tax, a demand penalty, a delinquent filing penalty, and a cost recovery fee.

Why you received this notice

We need you to confirm California wage/income and State withholding information for one of your employees or an individual who received income from your business.

What you need to do

You need to send us a complete and signed notice by fax or mail:

Fax
(916) 843-6036
Mail
Filing Compliance Bureau MS F151
Franchise Tax Board 
PO Box 1468
Sacramento CA 95812-1468

Why you received this notice

You have a past due balance on your business income taxes. We filed a lien against your real or personal property to collect the amount you owe.

Related Links

Why you received this notice

Based on audit results, we made adjustments to your account for the tax year shown on your notice. The Notice of Proposed Assessment informs you of our intention to assess additional tax and/or penalty. You have a right to protest the proposed assessment within 60 days.

What you need to do

If you agree with the assessment, follow the instructions provided on your notice.

If you do not agree, visit disagree with an NPA (Protest) or follow the instructions provided on your notice on how to protest our assessment. View Notice of Proposed Assessment Information (FTB 5830C) for more information.

Why you received this notice

We issue this order to financial institutions or other payers (e.g., contractors) to withhold assets to pay a past due debt.

Related Links