Are incorporated or organized in California. Gather: Social Security card/ ITIN documents. We revised your Young Child Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return. We processed it using the information available to us. We revised or disallowed your Foster Youth Tax Credit because you made a math error on your Form 3514, California Earned Income Tax Credit. FTB 4058, California Taxpayers' Bill of Rights, includes information on state taxpayers' rights and how to request written tax advice from us. Did not reorganize solely to avoid payment of the minimum tax. You made an error when you calculated your Total Itemized Deductions. Business bank statements and credit card statements supporting your business income (covering at least 2 months) We disallowed your Head of Household filing status because Part II of California Form FTB 3532, Head of Household Filing Status Schedule was either incomplete or blank. Concluding our guide California Franchise Tax Board Liens. We disallowed your real estate or other withholding. Schedule C, Profit or Loss from Business Gather: Form 540, California Resident Income Tax Return. We revised your Foster Youth Tax Credit because you incorrectly transferred the Credit Percentage from your tax return, to your Form 3514, California Earned Income Tax Credit. New Donated Fresh Fruits or Vegetable Credit (Credit 238). the California Unemployment Insurance Code (CUIC) C. Penalty Determination - Section 1112.5 of the CUIC 48. . The California Secretary of States Office as SOS. You may verify this change by re-examining copies of your form(s) W-2 and your state income tax return. You incorrectly calculated your CA Prorated Exemption Credits when you multiplied your Exemption Amount by your CA Exemption Credit Percentage. We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum allowable amount substantiated by your Forms W-2 or other wage documents. Any transferor of California real property who knowingly files a false exemption certificate . The maximum penalty is 25 percent. We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete. We revised the subsidy amount because you made an error calculating your annual federal Premium Tax Credit (PTC)amount. We denied your coverage exemption because you are a citizen, national of the United States (U.S.), or lawfully present in the U.S. See Government Code Section 100705(c)(4). We disallowed your Head of Household filing status because the qualifying person information you provided on California Form FTB 3532, Head of Household Filing Status Schedule, does not meet the age requirement. California Revenue and Taxation Code as R&TC. (a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprofit corporation certifies, under penalty of perjury, that it was not doing business, within the meaning of subdivision (a) of Section 23101. & Tax. We disallowed your Child and Dependent Care Expenses Credit. Gather dependent's social security card or IRS ITIN documentation. We disallowed your Dependent Exemption Credit(s) because FTB 3568, Dependent Identification Number Requirement Exception, was incomplete and/or did not include identification document(s). We disallowed your direct deposit refund request because we cannot deposit more than two refunds into the same bank account. Your qualifying person on FTB 3506 was 13 years old or older. We impose a penalty if you do not pay the total amount due shown on your entitys tax return, which may include tax and, if applicable, the LLC fee by the original due date(s). We disallowed your Head of Household filing status because Part I of California Form FTB 3532, Head of Household Filing Status Schedule was either incomplete or blank. We revised your taxable income because the deductions claimed on your tax return were incorrectly subtracted from your adjusted gross income. For that period, a QNC was one that: SOS did not require your corporation to pay any prepayment tax for its first tax year if it: For more information, get FTB 3556 LLC MEO, Limited Liability Company Filing Information. We disallowed the itemized deductions claimed on your tax return and allowed the standard deduction for your filing status because the itemized deductions were not substantiated. 100% of the preceeding year's tax. You made an error when you transferred your Regular Tax Before Credits from your tax return to your Schedule P. You made an error calculating your excess tax which may be offset by credits when you transferred net tax from your tax return to your Schedule P. You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P Tentative Minimum Tax from Side I to Side II. Your Schedule CA subtraction of Educator Expenses cannot be less than the federal amount. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. Skip to Main Content Search Search . The penalty is 5 percent of the amount that was not paid, plus .5 percent monthly, until it is paid (subject to a 25 percent maximum). The FTB late payment penalty is assessed if the full tax on the return is not paid by the original due date. We do not apply the filing fee to the following tax-exempt organizations (R&TC Section 23701d): If we must take action to resolve your entitys filing and payment delinquencies, we charge cost recovery fees. The California Franchise Tax Board (FTB) has many of the same weapons at its disposal as the IRS when collecting delinquent tax debt, and also has the ability to use information received from the IRS to assess additional tax against you.If the IRS audits your tax return, and the audit results in an increase in tax, the FTB will most likely use this information to increase your state income tax . We disallowed your Young Child Tax Credit because you claimed an excess of net loss and/or an excess in wages for a zero income return. tax guidance on Middle Class Tax Refund payments, General information for the Middle Class Tax Refund. You made an error when you totaled your Schedule CA, Column C income. Business bank statements and credit card statements supporting your business income (covering at least 2 months) Sacramento, CA 94279-0035 (billings for use tax on vehicles, vessels, or aircraft) Consumer Use Tax Section, MIC:37. She sent in a check because she didn't want to pay the fee online, and the check cleared her bank. Franchise Tax Board We disallowed your Dependent Exemption Credit(s) because you did not provide an identification number for your dependent(s). You made an error on your Schedule D-1 when you entered your difference on Line 21b. We disallowed your Child and Dependent Care Expenses Credit because your federal adjusted gross income is greater than $100,000. We impose the penalty from the original due date of the return. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. Refer to the Form 3514 instructions for more information. Go to. Sales and Use Tax Programs: (billings for late payments, late returns, or . We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet the age requirements. We revised your Dependent Parent Credit to the correct amount. The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria. You made an error when you calculated your Medical and Dental Expenses. The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria. (b) Real Estate Sales - Information Returns. Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. You did not file a timely claim. Accessibility Home Catalog Tutorials Developers About News Review the site's security and confidentiality statements before using the site. All online tax preparation software. We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the qualifying childs relationship to you. We processed the amended return as an original return using the available information. We had a $265,000 FTB debt settle for $225. We revised your Personal Exemption Credit to the correct amount. We disallowed the contribution you requested. For additional information about penalties and fees, refer to R&TC Part 10.2, Division 2, Chapter 4, Article 7 (R&TC Section 19131 et seq.). These may include filing enforcement, collection, lien, or Federal Treasury Offset Program (FTOP) fees. 6657. We revised your earned income because it was based on difficulty of care payments from In Home Supportive Services (IHSS) program. You filed multiple tax returns for the same tax year. The income you reported on your tax return does not meet the definition of earned income. If you have any issues or technical problems, contact that site for assistance. You cannot claim a Personal Exemption if someone can claim you as a dependent. We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else. If you don't pay within 30 days after receiving this notice, the state will move forward and file the lien. We revised your Child and Dependent Care Expenses Credit because we could not verify that you or your spouse/RDP (if filing jointly) had enough earned income to substantiate your claim. 6652 (k). You made an error when you added your Schedule G California Source Income. We disallowed your Child and Dependent Care Expenses Credit. You did not file a timely claim. The California Franchise Tax Board imposes a penalty if you do not pay the total amount due shown on your tax return by the original due date. We revised your Foster Youth Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return. We disallowed your Senior Head of Household Credit because you did not use the Head of Household filing status the previous two years. The address listed was a PO Box or you left the address space blank. The penalty is 5 percent of the unpaid tax, plus 0.5 percent of the unpaid tax for each month or part of a month it remains unpaid, not to exceed 40 months. We corrected the amounts of credits and deductions to the proper amount for the tax year indicated by the attachments we received with your return. We revised the Mental Health Services Tax to one percent of your Taxable Income over $1,000,000. STATE OF CALIFORNIA. Began operation on or after the date it incorporated. You made an error on your Schedule D-1 when you entered your difference on Line 21a. Only credits directly attributable to the business entity's activities can be claimed on a group return. We revised the amount of withholding you claimed on your tax return. For additional information, go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit instructions. We disallowed a special credit because it is not a California credit. Online Using Form FTB 8453-OL. For additional information, please go to ftb.ca.gov and search for 3506 to refer to FTB 3506, Child and Dependent Care Expenses Credit instructions. We revised the special credit listed below to the maximum allowed for your filing status. Review: your California income tax return and check your math. If the estate or trust distributed the related income, the estate or trust should prepare Form 592 and Form 592 B to distribute the credit to the beneficiaries who will report the taxable income and claim their share of the credit on their California income tax returns. The amounts reported on your original tax return did not match the amounts shown on your amended return. Please review the California Form FTB 3532, Head of Household Filing Status Instructions. Linebarger Goggan Blair & Sampson, LLP 62 reviews Unclaimed Tax Services, Legal Services Edit Closed 9:00 AM - 5:00 PM Write a review Add photo Save Photos & videos See all 8 photos Add photo toll company ). We list penalty codes by Revenue and Taxation Code (R&TC) sections and reference comparable Internal Revenue Code (IRC) sections. For a complete listing of the FTBs official Spanish pages, visit La esta pagina en Espanol (Spanish home page). Forms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google translation application tool. California Forms & Pubs. We made a change to the total tax and fee due. We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify. You made an error calculating your Schedule CA Itemized/Standard Deduction when you multiplied your deductions by the Deduction Percentage. (4) For all other amounts of liability, the date the assessment is final. The Franchise Tax Board shall prescribe necessary forms identified in Regulation sections 18662-0 through 18662-8, or any successor forms designated by the Franchise Tax Board on its website at www.ftb.ca.gov, for the reporting and remitting of withholding of tax amounts. You incorrectly calculated your CA Regular Tax Before Credits when you subtracted your CA Prorated Exemption Credits from your CA Tax Before Exemption Credits. Gather: Proof of length qualifying child(ren) resided with you in California. You cannot claim this credit when your qualifying person is 13 years old or older unless they are disabled. The FTB will generally consider an offer in compromise if you can prove that you have no way to pay your outstanding taxes, and when the amount offered is "the most the Franchise Tax Board can expect to collect within a reasonable period of time.".