Installment Agreements - Businesses
Your business can enter an installment agreement if you cannot pay your total balance in 90 days due to a financial hardship. Under this program, you would agree to pay a specified amount on a specified day each month.
- You must file all delinquent tax returns.
- You may need to complete a financial condition form and then send it to us. If necessary, we may require other financial documentation to process your installment agreement request.
- You must pay a $50 fee to set up an installment agreement. We will add the fee to your business entity's balance due.
FTB staff will determine if an account qualifies for an installment agreement and the time period allowed.
Instructions - Call us so we can evaluate your installment agreement request.
|Business entities inside the U.S.||888.635.0494|
|Corporations outside the U.S.||916.845.7033|
|Limited liability companies outside the U.S.||916.845.7166|
|Partnerships outside the U.S.||916.845.7165|
Revoking an installment agreement - We revoke an installment agreement if:
- New liabilities accrue.
- Payments are dishonored.
- A business entity repeatedly fails to make installment agreement payments.
Filing a lien - We may file a lien even if you enter an installment agreement, we may need to file a lien to secure your tax debt. Applicable penalties, fees, and interest accrue until the balance is paid. This increases your balance due.