Brenda Voet, EA
Taxpayers’ Rights Advocate
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@FTBAdvocate
Once we process all incoming returns and payments, notices will start going out for some returns. Given the time-sensitive nature of our notices, working through the normal channels with the program area identified on them, is the most efficient way to quickly resolve any issues. It is also the first step in the problem resolution process. If your client disagrees with a notice, or we are requesting information, here are the normal channels to use for three of our most common notices.
Specific codes are used to identify the reason(s) for these change and are provided with the notice. A search on our website for: notice of tax return change, will also provide a detailed description of the related codes, and information about what to do for each code. Some of our recommendations include:
For the California Earned Income Tax Credit (Cal EITC) and/or Young Child Tax Credit (YCTC), if we do not have enough information to approve the credit(s) claimed on your client's tax return, we will send this notice. The specific supporting documents needed are identified and listed on this notice and may be faxed or mailed to:
*Please include a copy of the, Additional Documentation Required – Refund Pending Notice, with your supporting information.
This notice is issued when your client has a past due balance on their personal income tax account, often caused when:
For the tax year indicated, this notice provides the total account balance, a summary of the balance due, and a brief paragraph to explain why the taxpayer is receiving the notice.
If your client does not owe the balance stated, or if there are any questions concerning our collection process or procedures, please first contact us at (800) 689-4776.
Supporting information such as:
May be mailed to:
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040
*Please include a copy of the Notice of State Income Tax Due. If the documents provide enough proof, we’ll make corrections and contact your client.
If you are an authorized representative, you can save time and view your clients' notices in MyFTB and even upload supporting documents into your clients' MyFTB account.
Skipping the first step to resolve your clients' issues through the normal channels can actually slow down the resolution process. The TRAO team is often able to redirect your request to the different business areas within FTB, but we may be unable to accept your client's case for resolution unless it meets our Taxpayer Advocate criteria.
We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.
If you have any issues or technical problems, contact that site for assistance.
This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.
The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.
We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).
We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.
This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.
