Dishonored. 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. You made an error on your Schedule D when you entered your difference on Line 12a. We based our adjustment on information provided on your tax return, its attachments, and information provided to us by other tax agencies and your employer. We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify. These pages do not include the Google translation application. We revised the penalty amount because you did not provide a valid coverage or exemption code. Qualify as many of ftb penalty code b total itemized deductions were not attach the correct amount due Processing and not to ftb penalty and c income when you. Sales and Use Tax Programs: (billings for late payments, late returns, or . Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514, California Earned Income Tax Credit. Your corporations tax cannot be less than the minimum franchise tax, if it incorporated or qualified before January 1, 2000. If you don't pay within 30 days after receiving this notice, the state will move forward and file the lien. You made an error on your Schedule D when you limited your loss on Line 9. Gather: Complete copies of your California and Federal tax returns. STATE OF CALIFORNIA FRANCHISE TAX BOARD PO BOX 94284A SACRAMENTO CA 94240-OO4O DS36 Notice Date: 10126116 Account: 1 1 01 8251 82 Tax Years: 1997,1996,1995 Account Status Notice -t GRACE E HUNTLEY 6790 S EUREKA LN PRESCOTT (###) ###-####7620 We serrt yorr this notiee for infnrmational prrrposes only. For over 42 years, the firm has provided customized collection programs for its public-sector clientele. (b) Your filing status was not married filing separately. You made an error when you transferred your CA Regular Tax Before Credits to Line 42. We translate some pages on the FTB website into Spanish. 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. If you make future estimate payments, you must use Form 540NR Long instead of Form 540NR Short. We disallowed the special credit listed below because you did not attach the required schedule. If you feel this is an error, please contact the Filing Compliance Bureau: Mail: State of California If you have documentation supporting the original amount of withholding claimed, please contact us. We impose a penalty if your entity does not pay, pays late, or underpays an estimated tax installment. Gather dependent's social security card or IRS ITIN documentation. Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit/Young Child Tax Credit because we could not confirm the qualifying children you claimed to qualify you for the credit. Code 17935 (limited partnerships); id. Your corporation must formally dissolve to claim this credit. (b) You incorrectly calculated the deduction percentage. We impose the penalty from the original due date of the return. You made an error when you calculated your CA Prorated Standard Deduction. You made an error when you totaled your Schedule CA, Column C Adjustments to Income. The amount of credit we were able to verify. Franchise Tax Board in the California Code of Regulations; Revenue and Tax Code This page was last edited on 24 November 2022, at 13:58 (UTC). You incorrectly calculated the tax amount on your tax return. We could not verify your withholding through your employer. We revised the subsidy amount because you made an error calculating your annual Premium Assistance Subsidy (PAS) amount allowed. Due to the change in your adjusted gross income from all sources, we also revised the percentage of California adjusted gross income to total income from all sources. Fax: 916.845.9351 penalty, write to: Franchise Tax Board. We revised the excess advance Premium Assistance Subsidy (PAS) repayment amount because you made an error when you transferred your repayment amount from Form 3849, Premium Assistance Subsidy, to your tax return. The information is only for the tax year printed at the top of the notice. Your Schedule CA subtraction of Unemployment Compensation cannot be larger than the federal amount. Incorporated or qualified with SOS on or after January 1, 2000. (R&TC Section 19132), We impose a penalty when you have an understatement of tax that exceeds the greater of $1 million or 20 percent of the tax shown on your original return for years beginning on or after January 1, 2010; or exceeded $1 million for years beginning on or after January 1, 2003 and before January 1, 2010. Page not found. You can also search our site by starting from the home page . You incorrectly transferred the totals from your attached schedules to your tax return. Gather: Form 540, California Resident Income Tax Return. Please review the "Job Expenses and Certain Miscellaneous Deductions" section on your Schedule CA (540), California Adjustments - Residents form. . They do not pay the full balance due within 30 days of the original notice date. You incorrectly calculated your Total Tax when you subtracted your Nonrefundable Renter's Credit from your CA Regular Tax Before Credits. We revised the penalty amount because it was calculated incorrectly. Refer to the Form 3514 instructions for more information. For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following from your federal income tax return (if applicable): Impacted by California's recent winter storms? Please review your completed Form 3514 to confirm your entries. Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. As a result, we revised your contribution and refund amounts. We disallowed your Child and Dependent Care Expenses Credit because your federal adjusted gross income is greater than $100,000. We revised your Foster Youth Tax Credit because you incorrectly transferred your California Earned Income from your tax return to your Form 3514, California Earned Income Tax Credit. We revised your Young Child Tax Credit because you incorrectly transferred the credit percentage from your tax return, to your Form 3514, California Earned Income Tax Credit. You made an error when you calculated your Tax Due. We disallowed your Dependent Parent Credit because your filing status was not Married Filing Separately. The penalty is 5 percent of the unpaid tax and/or fee, plus 0.5 percent of the unpaid tax and/or fee for each month or part of a month it remains unpaid, not to exceed 40 months. The California Secretary of States Office as SOS. We reduced the special credit listed below to the remaining tax balance that may be offset by the credit. If you're looking for a form, try forms and publications . You made an error when you calculated your Schedule CA Deduction Percentage. We revised your Dependent Exemption Credit because you cannot claim yourself or your spouse as a dependent. . The address listed was a PO Box or you left the address space blank. Get FTB 4058 at ftb.ca.gov or call us at 800.338.0505 (select Personal Income Tax), or mail us at FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA 94240-0040. The best way to avoid a CA FTB tax lien is to pay it in full or do the minimum monthly payment plan the FTB wants. Use CalFile to file your California tax return directly to us for free. An LLC that files, registers, or organizes to do business in the state, for taxable years beginning on or after January 1, 2021, and before January 1, 2024, is exempt from payment of the annual tax in its first taxable year. (b) You made an error calculating or transferring the tax on Schedule G-1 or FTB 5870A, Tax on Accumulation Distribution of Trusts. (R&TC Section 19131), If you do not file your organizations' Form 199 by the extended due date, we impose a penalty of $5 per month for each month or part of a month the Form 199 is late. The paragraphs below explain which amount did not match. You made an error on your Schedule D when you combined your Total Gains and Total Losses on Line 8. canceled check, transaction number, etc.) Your Schedule CA subtraction of Educator Expenses cannot be less than the federal amount. Gather and review all relevant tax documents to check for errors. On top of this interest, a delinquent penalty rate is charged. 8 Cal. You made an error on your Schedule S when you calculated Line 11. document.write(new Date().getFullYear()) California Franchise Tax Board. Refer to Connect With Us for contact information. All Rows We revised the subsidy amount because the monthly Second Lowest Cost Silver Plan (SLCSP) premium amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement. We disallowed your Child and Dependent Care Expenses Credit. & Tax. Exceptions - Reasonable cause and not willful neglect. We charge C corporations an interest rate that is 2 percent greater than the current rate if: To locate both past and current interest rates, go to ftb.ca.gov and search for interest rates. See any other code(s) on the notice first for more information. 23156. Free Military tax filing discount. Please review your completed Form 3514, California Earned Income Tax Credit and your California Form 540 or 540 NR to confirm your entries and calculations are correct. You made an error when you totaled your Schedule CA, Column A income. We revised your wages to match your Form W-2. We revised your claim to the maximum amount substantiated by your Forms W 2 or other wage documents. If you disagree with this, please mail us a copy of your qualifying persons birth certificate, any documents showing your qualifying persons correct social security number, and, if applicable, the complete child custody agreement for this tax year. Contact or submit documents to the Filing Compliance Bureau: These pages do not include the Google translation application. We processed your tax return using the standard deduction, which is greater than your itemized deductions. Based on the information you provided, we disallowed or adjusted your Earned Income Tax Credit because the address given for one or more of your qualifying children does not match your address for the required timeframe. We revised the subsidy amount because you made an error calculating your monthly Premium Assistance Subsidy (PAS) amount allowed. document.write(new Date().getFullYear()) California Franchise Tax Board. Gather: Withholding documents (W-2, W-2C, 1099 forms). We disallowed your Child and Dependent Care Expenses Credit because the social security numbers for your qualifying persons were: We revised your California Child and Dependent Care Expenses Credit because the amount of federal Child and Dependent Care Expenses Credit you entered on your return exceeded the maximum allowable amount based on the number of qualifying persons you entered on your return. California Forms & Pubs. Exceptions - None. We reduced your withholding because the withholding credits on the form W-2 were from a state other than California. If you have any questions related to the information contained in the translation, refer to the English version. File a return, make a payment, or check your refund. Futures and options are the main types of derivatives on stocks. (R&TC Section 19133) The demand to file penalty is in addition to the 25 percent late filing penalty discussed above imposed pursuant to R&TC Section 19131. Gather: Your tax return and all related tax documents. You made an error when you calculated your Tax Liability. We revised the subsidy amount because you made an error calculating your monthly federal Premium Tax Credit (PTC) amount. We revised the amount of real estate, backup, or nonresident withholding to the amount of available credit we were able to verify. Approved for Optional Use Riverside Superior Court RI-PR038 [Rev.07/29/13] NOTICE TO FRANCHISE TAX BOARD Probate Code 9202(c) Probate Code 9202(c) Only credits directly attributable to the business entity's activities can be claimed on a group return. We disallowed the special credit listed below because your Federal Adjusted Gross Income exceeded the maximum allowed for your filing status. These pages do not include the Google translation application. (c) One year from the date you overpaid your income taxes. Mail: Franchise Tax Board MS 151 We reduced the special credit listed below to the maximum percentage of Taxable Income allowed for the credit. Phone: 916.845.7088 Schedule C-EZ, Net Profit from Business For a complete listing of the FTBs official Spanish pages, visit La esta pagina en Espanol (Spanish home page). You cannot claim credit for CA Income Tax Withheld unless you report the related income. We revised your State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI) withholding to the maximum amount substantiated by your Forms W-2 or other wage documents. The amount we substantiated from Forms 592-B and 593, which your business entity attached to its tax return. You made an error when you added up your Total Payments. 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. Sacramento, CA 95812-1462. Contact the agency listed on your notice. We revised or disallowed your claimed withholding because you did not respond to our notice, FTB 4538 ENS, Tax Information and Document Request. Please review the "Medical and Dental Expenses" section on your Schedule CA (540), California Adjustments - Residents form. Contact the entity that issued the schedule K-1. We revised your Senior Exemption Credit to the correct amount. You made an error on your Schedule D-1 when you entered your difference on Line 21b. The maximum penalty is 25 percent of the unpaid tax (R&TC Section 19132). Free Edition tax filing. (b) The amount exceeded the allowable amount based on your tax liability. If you want to contribute to this fund, contact the fund directly. You made an error calculating your adjusted gross income From All Sources when you subtracted your Unemployment Compensation and Military Pay Adjustment from federal adjusted gross income. You made an error calculating your Payments Balance. If you copied or typed in the web address, make sure it's correct. Gather: California Resident Income Tax Return (Form 540). canceled check, transaction number, etc.) Refer to the Form 3514 instructions for more information. UPDATED 11/17/20 with additional guidance from the California Franchise Tax Board: Fully insured employers whose carrier distributes Form 1095-B to California plan participants satisfy their form distribution obligation under the CA Individual Mandate. Please review the "Gifts to Charity" section on your Schedule CA (540), California Adjustments - Residents form. We impose the penalty from the original tax return due date of the tax return. Fax: 916.845.9351 A: Per the California Revenue and Taxation Code Section 17014 (a) tax residency rules, you are considered a resident of the state if you are in California for other than a temporary or transitory purpose, or you are domiciled outside the state for a temporary or transitory purpose. . Program 4.0 California Motion Picture and Television Production. As a result, we revised the tax return. 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). You made an error on your Schedule S when you calculated the percentage on Line 10. We strive to provide a website that is easy to use and understand. Refer to the Form 3514 instructions for more information. You cannot claim credit for Real Estate and Other Withholding unless you report the related income. We revised the special credit listed below because you claimed it more than once. As a result, we revised the 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 taxable income because the deductions claimed on your tax return were incorrectly subtracted from your adjusted gross income. The FTB late payment penalty is assessed if the full tax on the return is not paid by the original due date. We revised your earned income because it was based on difficulty of care payments from In Home Supportive Services (IHSS) program. We revised or disallowed your Joint Custody Head of Household Credit for one of the following reasons: (a) Your filing status was not single or married filing separately. 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 do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Do not include Social Security numbers or any personal or confidential information. Gather: Your Form 3514, California Earned Income Tax Credit. You made an error when you totaled your Schedule CA, Column D income. Interest accrues on penalties from the effective date of the penalty until the date we receive full payment (R&TC Section 19101). We disallowed the lesser of your Dependent Parent Credit or your Joint Custody Head of Household Credit because you cannot claim both credits. We revised the special credit listed below to the maximum allowed for your filing status. You incorrectly calculated your CA Regular Tax Before Credits. 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. We cannot transfer to the California Department of Tax and Fee Administration the Use Tax amount reported on your income tax return because you have no credit available. We revised the net Premium Assistance Subsidy (PAS) repayment amount because you made an error when you transferred your repayment amount from Form 3849, Premium Assistance Subsidy, to your tax return. document.write(new Date().getFullYear()) California Franchise Tax Board. Our goal is to provide a good web experience for all visitors. Taxpayer for failing to make a small business report. Generally, interest accrues on unpaid liabilities from the original due date of the tax return until the date we receive full payment. Phone: 916.845.7088, Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). (R&TC Section 19135). Gather and review all relevant tax documents to check for errors. You made an error when you totaled your Schedule CA, Column C income. You did not file a timely claim. Gather: California 540 tax return Review: tax return details, schedules, and payments on return. Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. After we deduct your timely payments and credits, we charge 5 percent monthly on the fee and/or nonconsenting nonresident members tax indicated on your tax return, not to exceed 25 percent. This Google translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. The LLC Income Worksheet was incorrect or not attached. Phone: 916.845.7088 contractor, vendor, etc.) We revised your California Child and Dependent Care Expenses Credit because the amount you entered on your tax return exceeded the maximum allowable credit. If we require your organization to file Form 199, it must pay a fee. Business entities whose quarterly estimated tax payment or extension payment exceeds $20,000 or whose total tax liability exceeds $80,000 for any income year, are required to make all future payments by electronic funds transfer (EFT). We revised the Mental Health Services Tax to one percent of your Taxable Income over $1,000,000. We revised the subsidy amount because you made an error calculating your annual maximum Premium Assistance Subsidy (PAS) amount. Code, 23101, subd. An estate or trust that has real estate or other withholding should only claim the credit if the estate or trust did not distribute the related income in the current year. We processed the amended return as an original return using the available information. The amounts reported on your original tax return did not match the amounts shown on your amended return. Mail: Franchise Tax Board MS 151 You filed multiple tax returns for the same tax year. 2022 California Code Revenue and Taxation Code - RTC DIVISION 2 - OTHER TAXES PART 11 - CORPORATION TAX LAW CHAPTER 17 . We revised your estimated tax transfer amount because we found an error on your tax return. Be sure to: Enter the code found at the end of each paragraph from your notice: You can use the pipe character (|) to search for more than one code at a time. EN. Mail: Franchise Tax Board MS 151 We revised your contribution to the California Seniors Special Fund for one of the following reasons: (a) The contribution you designated was more than the amount allowed for your senior exemption. Four years after the file date of the original tax return. If you call us, have your entitys tax return, supporting documents, and the enclosed notice available during the call. We applied your Child and Dependent Care (CDC) credit to reduce your total tax to $0.00. You made an error using the 2EZ Table to calculate your tax. You made a math error when you calculated your California Adjusted Gross Income. We reduced the special credit listed below to the maximum percentage of net tax allowed for the credit. Business bank statements and credit card statements supporting your business income (covering at least 2 months) contractor, vendor, etc.) Phone: 916.845.7088 You made an error when you calculated your Gifts to Charity. We disallowed your Dependent Exemption Credit(s) because you did not provide a valid identification number for your dependent(s). We revised your Earned Income Tax Credit because one or more qualifying children exceed the age limit. We revised your California adjusted gross income based on information from your Schedule CA (540NR). Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 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 disallowed the contribution you requested. The paragraphs below explain why. Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514. 25 You cannot claim more Senior Exemptions than Personal Exemptions. Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. We revised the penalty amount because you did not provide a date of birth (DOB) for one or more individuals listed on Form 3853, Health Coverage Exemptions and Individual Shared Responsibility Penalty. We adjusted your tax liability. Therefore, your entity may owe penalties and interest even if its tax return shows that a refund is due. We converted your direct deposit request to a paper check to ensure a timely refund. We allowed the estimate payments shown on your account. We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you or your spouse/registered domestic partner (RDP) did not provide a valid social security number or federal individual taxpayer identification number (ITIN). We combined the returns and recomputed your tax, resulting in a reduced refund. You made an error when you added your CA Regular Tax Before Credits and G-1/5870A Taxes. Are you sure you want to close your chat? We denied your coverage exemption because the Medi-Cal program you enrolled in is not considered minimum essential coverage. We revised the subsidy amount because you do not qualify for a Premium Assistance Subsidy (PAS). You incorrectly calculated your income reportable to California. You made an error when you transferred your itemized deductions to Schedule CA, line 29. Any transferor of California real property who knowingly files a false exemption certificate . We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not provide the qualifying childs relationship to you. You made an error when you combined your Schedule CA, lines 26 and 27. (b) Your California adjusted gross income is over the qualifying maximum amount. You made an error when you totaled your Schedule CA, Column E Adjustments to Income. 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. PO Box 1468 Under California law, all LLCs are required to annually file a California tax return and pay at least an $800 California franchise tax if they: Engage in any transaction in California for the purpose of financial gain or profit. 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.