Help with penalties and fees

You don’t agree with the penalty or fee

If you disagree with a penalty or think there was a mistake, use the options listed on your letter.

If you provided supporting documentation and it’s not enough to correct penalties and fees, you can dispute the penalties and fees.

To dispute a penalty you need to:

• Make a payment for the full amount
• Send us:
  • A copy of your letter
  • Supporting documents
  • A claim for refund

You received an extension to file and received a penalty (including interest)

An extension to file only extends your filing due date, not your payment due date. You probably received a penalty and interest for a late payment. You must pay on time, even if you have a filing extension.

Visit extension to file for more information.

You received a penalty because you were late

If you filed your income tax return or paid your income taxes after the due date, you received a penalty.

To avoid penalties in the future, file or pay by the due date. Visit due dates – personal or due dates - businesses for more information.

You received a letter or notice in the mail from us with penalties and fees

Visit Letters for information about specific notices.

You have reasonable cause

If you have reasonable cause, we may waive penalties. You may file a reasonable cause - claim for refund to request that we waive a penalty for reasonable cause.

• Reasonable Cause – Individual and Fiduciary Claim for Refund (FTB 2917)
• Reasonable Cause – Business Entity Claim for Refund (FTB 2924)

You Qualify for One-Time Penalty Abatement

If you qualify for a One-Time Penalty Abatement , we may cancel timeliness penalties. You may file FTB 2918 or call 800-689-4776 to request that we cancel a penalty based on one-time abatement.

Contact us about penalties and fees

Use the options listed on your notice for help.

If you do not have your notice, contact us for help with your notice.