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- Help
- Duplication Fees
- Find your answer online
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- Tax glossary
- How do I get a copy of my state tax return?
- Maintenance
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- Website help
- /help/business/
- /help/contact/
- /help/disagree-or-resolve-an-issue/
- /help/document-request/
  - Document request: 2007 and older | Forms and publications
- /help/free-tax-help/
  - 5130.pdf
  - 5135.pdf
  - Become a VITA volunteer
  - Conviértase en un voluntario de VITA
  - Obtenga ayuda tributaria gratuita
  - Get free tax help
  - Resources and training
  - /help/free-tax-help/VITA_Locator/
    - VITA / TCE Locator | Get free tax help at a location near you
  - VITA knowledge check
  - Prueba de conocimiento de VITA
- /help/letters/
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- /help/state-managed-programs/
  - State managed programs
  - /help/state-managed-programs/golden-state-stimulus/
    - Golden State Stimulus
    - Estímulo Golden State
  - /help/state-managed-programs/middle-class-tax-refund/
- /help/swift/

File

File
Guide to Information Returns Filed with California
/file/personal/
- Personal filing information
- Reporting like-kind exchanges
- Do you need to file?
- ¿Necesita presentar?
- Tax calculator, tables, rates
- /file/personal/credits/
- /file/personal/deductions/
- /file/personal/filing-situations/
  - Employee or Independent Contractor
  - Military
  - Self-employed
  - Tax debt relief for spouse
  - /file/personal/filing-situations/2020-tax-return-changes/
    - 2020 tax return changes
    - Unemployment and 2020 tax returns
  - /file/personal/filing-situations/estates-and-trusts/
  - /file/personal/filing-situations/health-care-mandate/
    - Health care mandate
    - Mandato del cuidado de salud
    - Personal
    - Personal
    - Tax professionals
    - Tax professionals
    - /file/personal/filing-situations/healthcare/estimator/
      - Individual Shared Responsibility Penalty Estimator | Instructions
    - /file/personal/filing-situations/health-care-mandate/2021-subsidy-reconciliation/
      - 2021 Subsidy Reconciliation
  - /file/personal/filing-situations/native-americans/
- /file/personal/filing-status/
- /file/personal/income-types/
- /file/personal/residency-status/
- /file/personal/voluntary-contribution-funds/
/file/ways-to-file/
- Ways to file
- /file/ways-to-file/online/
  - Cash App Taxes Free
  - Find an Authorized e-file Provider Near You
  - FreeTaxUSA
  - Help with filing online (e-file)
  - File online
  - OLT Online Taxes
  - /file/ways-to-file/online/calfile/
  - /file/ways-to-file/online/outreach-materials/
- /file/ways-to-file/paper/
  - File by mail
  - What form you should file
/file/when-to-file/
/file/after-you-file/
- After you file
- Keeping your tax records
- Tax return missing information: Respond to notice
- /file/after-you-file/amend-a-return/
- /file/after-you-file/audit/
/file/business/
- California group nonresident tax return
- /file/business/credits/
  - California Competes Tax Credit (CCTC)
  - California research
  - Credit assignment
  - Help with credit assignments
  - /file/business/credits/homeless-hiring-tax-credit/
    - Homeless Hiring Tax Credit
    - Homeless Hiring Tax Credit
  - Business Credits
  - 2021 Main Street Small Business Tax Credit II | Credits
  - California Motion Picture and Television Production Credit
  - /file/business/credits/new-employment-credit/
  - /file/business/credits/pass-through-entity-elective-tax/
    - Help with pass-through entity (PTE) elective tax (PTE tax)
    - Pass-through entityPTE elective tax
  - 2020 Main Street Small Business Tax Credit: Small Business Hiring Credit - Senate bill 1447
- /file/business/deductions/
- Doing business in California
- Help with doing business in California
- /file/business/income/
- Business filing information
- /file/business/industries/
- Guidance for reporting information returns
- /file/business/report-mec-info/2024/
- /file/business/report-mec-info/2025/
- /file/business/report-mec-info/
- Business tax rates
- /file/business/types/charities-nonprofits/
- /file/business/types/corporations/
- /file/business/types/limited-liability-company/
- /file/business/types/
  - Partnerships
  - Sole proprietorship
/file/did-not-file/

Forms

Pay

Pay
Check, money order, or cashier’s check
Cheque, giro postal o cheque de caja
Pay by credit card
Pago con tarjeta de crédito
Electronic funds transfer
Electronic funds withdrawal
Estimated tax payments
Help with use tax
Mandatory e-Pay for individuals
Pay-by-phone option for individuals
Payment options
eDemand Payoff Request
Use tax
/pay/bank-account/
- Help with bank account payments (Web Pay)
- Ayuda con pagos de cuenta bancaria (Web Pay)
- Pay by bank account (Web Pay) | Personal or Businesses
- Pagar con cuenta bancaria (Web Pay) | Personal o Negocios
/pay/collections/
- Collections
- FTB Restitution orders
- Statute of limitations (SOL) on collection actions
- /pay/collections/calculator/
  - VRC and COD Earnings Withholding Calculator | Calculate VRC and COD Garnishment Amount
  - /pay/collections/calculator/Help/
- /pay/collections/calsavers/
  - CalSavers
- /pay/collections/court-ordered-debt/
- /pay/collections/interagency-intercept/
- /pay/collections/liens/
- /pay/collections/multistate-offset-program/
  - Multistate Offset Program
  - Partnership opportunities
- /pay/collections/treasury-offset-program/
  - Help with Treasury Offset Program
  - Treasury Offset Program
- /pay/collections/vehicle-registration-collections/
- /pay/collections/withholding-orders/
  - Collection hierarchy
  - eGarnishment Program
  - Help with withholding orders
  - How much to withhold for VRC and COD
  - Withholding orders
  - Other levies
  - How much to garnish from an employee’s pay
  - Wage garnishments for taxes
  - Wage garnishments for VRC and COD
  - /pay/collections/withholding-orders/calculator/
    - Earnings Withholding Calculator | Calculate Garnishment Amount
    - /pay/collections/withholding-orders/calculator/Help/
      - Earnings Withholding Calculator | Earnings
      - Earnings Withholding Calculator | Earnings
/pay/if-you-cant-pay/bankruptcy/
- After you File for Bankruptcy
- File for Bankruptcy
- Help with bankruptcy
- Bankruptcy
/pay/if-you-cant-pay/
- Delay my bill payment
- If you cannot pay
- Make an offer on your tax debt
/pay/payment-plans/
- Business payment plan terms and conditions
- Business provisional payment plan terms and conditions
- Help with payment plans
- Ayuda con planes de pago
- Payment Plans
- Planes de pago
- Personal payment plan terms and conditions
- Personal provisional payment plan terms and conditions
- Payment plan terms and conditions
/pay/penalties-and-interest/
- Frivolous tax positions
- Help with penalties and fees
- Common penalties and fees
- Interest and estimate penalty rates
- One-Time Penalty Abatement
/pay/third-party-payments/
- Third-Party Payments (Multiple Payments) | Pay
- Pay by mail | Third-party payments | Pay
/pay/withholding/
- Form 589 | Nonresident Reduced Withholding Request | Online Submission
- Adjust your wage withholding
- Backup withholding
- Exhibit.pdf
- Help with withholding
- Withholding
- Pass-Through Entity Withholding
- Qualified intermediary
- Real estate installment sales
- Real estate withholding
- Withholding on nonresidents
- Withholding Voluntary Compliance Program

MyFTB

Online account access to your tax information
Create a MyFTB account
MyFTB Features
General Terms and Conditions | MyFTB
/myftb/help/how-to-guides/business-reps/
/myftb/help/how-to-guides/
- How to guides
- /myftb/help/how-to-guides/individuals/
- /myftb/help/how-to-guides/tax-pros/
- /myftb/help/how-to-guides/withholding-agent-reps/
  - How to Register for a Withholding Agent MyFTB Account
/myftb/help/
MyFTB account
Tax Professional Online Account Access
Terms and Conditions | MyFTB
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Last updated: 01/05/2026