Protest a Proposed Assessment
If you believe a proposed assessment is incorrect, you have a right to protest. Follow the online or written protest instructions below.
You must submit your protest by the Protest By date shown on the Notice of Proposed Assessment (NPA). If you do not, the proposed assessment becomes a final assessment, and we will bill you for the additional tax, penalties, and accrued interest.
Important – Filing a protest will not stop the accrual of interest.
If you wish to limit the accrual of interest on the proposed assessment amount, you may make a payment even if you submit a protest.
For additional information about the protest process, please review the following information:
- FTB 7275, Personal Income Tax Notice of Proposed Assessment Information
- FTB 5830C, Business Entity – Notice of Proposed Assessment Information
- Go to ftb.ca.gov and select Register or log in to MyFTB.
- From the options listed, select Account and then Proposed Assessments.
- Select the NPA number for the proposed assessment you want to protest and follow the online instructions.
For additional online help, see the appropriate How to Submit a Protest or Respond to a Filing Enforcement Proposed Assessment page:
You may mail or fax a written protest. The protest must include the following:
- Taxpayer name, address, and daytime phone number.
- Taxpayer social security or taxpayer identification number.
- Amounts and tax years you wish to protest.
- Statement of facts.
- Arguments, evidence, and documentation that substantiate your position, including legal authorities.
- Any portion of the amount at issue that you concede.
- Name, title, and daytime phone number of the contact person handling the protest.
- Signature or your authorized representative’s signature.
If you wish to authorize someone to represent you regarding your protest, see Power of Attorney.
For proper handling of your protest, include a copy of the Notice of Proposed Assessment.
PROTEST SECTION MS F340
FRANCHISE TAX BOARD
PO BOX 1286
RANCHO CORDOVA CA 95741-1286
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Last Updated: 08.06.2018