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Tax News
Common Fees

We compiled a chart of the common fees we apply and the descriptions for your convenience.

Fee Name Description Amount

Collection Cost Recovery

We charge a collection cost recovery fee when we must take action to collect delinquent taxes.

Individuals, general partnerships, limited partnerships and limited liability partnerships (LLPs), and limited liability companies (LLCs) (treated as partnerships):

07.01.10-current, $170
07.01.09-06.30.10, $217
07.01.08-06.30.09, $187

Corporations and LLCs (treated as corporations):

07.01.10-current, $291
07.01.09-06.30.10, $413
07.01.08-06.30.09, $352

Lien

We charge a lien fee to place a lien on a taxpayer’s name and social security number, or a business entity’s name and California identification number. This fee covers the costs of filing and releasing the lien with the applicable County Recorder or the Secretary of State.

In-state liens:

Varies from county to county

Out-of-state liens:

$14 to $18

Filing Enforcement Cost Recovery

We charge a filing enforcement cost recovery fee on any individual or business entity who fails to file a required income tax return in response to a legal demand to file.

Individuals, general partnerships, limited partnerships and LLPs, and LLCs (treated as partnerships):

07.01.10-current , $100
07.01.09-06.30.10, $113
07.01.08-06.30.09, $119

Corporations and LLCs (treated as corporations):

07.01.10-current, $113
07.01.09-06.30.10, $188
07.01.08-06.30.09, $203

Installment Agreement

We add an installment agreement fee to the most recent tax year with a balance due. The fee also applies to cases that defaulted and are being reset.

Individuals:

01.01.05-current, $20

Business entities:

04.26.06-current, $35
09.06.05-04.25.06, $20

Copy of Return

We charge a fee to cover the cost we incur to copy income tax returns.

We charge $20 for each tax year. There is no charge if you are a victim of a designated California or federal disaster.

Out of state collection (OSCAR)

We charge an OSCAR fee to cover costs we incur when we use a debt collection agency to collect delinquent liabilities from out-of-state residents.

A percentage of the amount collected. The percentage depends on the contract we have with the debt collection agency.

Federal TOP

We impose an FTOP fee on individual or business entity taxpayers to cover costs we incur when we must act to collect their delinquent taxes from the FTOP.

Individuals, corporations, and LLCs (treated as corporations):

10.01.10-current, $22
03.15.10-09.30.10, $21

Before 03.15.10, Not assessed

Back to June 2011 Tax News