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State of California Franchise Tax Board

How can I dispute a penalty?


If you believe a penalty should be canceled due to reasonable cause, you must send supporting documentation to our office by mail with a copy of the notice.

Taxpayers or their representatives may use either Form FTB 2917 or Form FTB 2924 or write a letter to file a claim for refund or to request penalty abatement due to reasonable cause.

If you write your own letter, it must include the following information for you and your spouse:

  • Name
  • Social security number
  • Address
  • Telephone number
  • Tax year
  • Type of penalty
  • Reason why penalty should be canceled

Mail Form FTB 2917, FTB 2924 or your letter to:

PO BOX 942840
SACRAMENTO CA 94240-0040

Please allow 6 weeks for a decision to be made.

Billing will continue while we review your letter. To avoid the accrual of interest and to stop the collection process, you must pay the amount due. If we determine that the penalty should be canceled, we will refund your money with interest.

Chat with an FTB Representative