Return Information Notice Explanation
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6STATE OF CALIFORNIA
FRANCHISE TAX BOARD
PO BOX 942857
Return Information notice Explanation
SACRAMENTO CA 94257-0550
To better understand our adjustments to your tax return,
Discapacitados. Personas con problemas auditivos
match the paragraph code on the enclosed notice
pueden llamar al TTY/TDD (800) 822-6268.
with the explanatory codes within this insert. Then
Rights As A Taxpayer
compare the amounts on your tax return and supporting
One of our goals at the Franchise Tax Board is to make
documents with the enclosed notice.
certain we protect your rights. We want you to have the
If you still disagree or do not understand our
highest confidence in the integrity, efficiency, and fairness
of our state tax system. The California Taxpayers’ Bill
adjustments, you can contact us:
of Rights (FTB Pub. 4058) includes information on your
•
By telephone: (800) 852-5711. See Telephone and
rights as a state taxpayer and how to request written tax
Internet Assistance for additional information.
advice from the Franchise Tax Board.
•
By fax: (916) 845-4505
•
In writing: Use the address shown above.
You can order the California Taxpayers’ Bill of
Rights by:
To review your account we need:
Mail:
FRANCHISE TAX BOARD
•
The name, address, and daytime telephone
PO BOX 942840
number of an authorized representative whom we
SACRAMENTO CA 94240-0040
may contact if we need additional information.
Website:
•
The entity identification number from the notice.
In keeping with the California Taxpayers’ Bill of Rights,
If you call us, please have your tax return, supporting
we have a Taxpayer Advocate who reviews cases
documents, and the notice on hand. If you write or
where taxpayers have been unable to resolve their
fax information to us, include copies of the supporting
problems with us through regular channels.
documents and the notice.
Unless you have received a jeopardy assessment, you
All forms and publications referenced in this insert are
have the right to an independent administrative review
available on our Website: .
before we levy your income or assets if you submit a
Telephone and Internet Assistance
written request within 30 days of the date of the first
notice of levy. You can also request review of a tax lien
From within the United States, call . . . . .(800) 852-5711
by submitting a written request for review 15 days of the
From outside the United States, call
date of the first tax lien notice.
(not toll-free) . . . . . . . . . . . . . . . . . . . .(916) 845-6500
You can contact the Taxpayer Advocate by:
Website:
Mail:
TAXPAYER ADVOCATE BUREAU
Assistance for persons with disabilities: We comply
PO BOX 157
with the Americans with Disabilities Act. Persons with
RANCHO CORDOVA CA 95741-0157
hearing or speech impairments please call TTY/TDD
(800) 822-6268.
Telephone:
(800) 883-5910
Asistencia para personas discapacitadas. Nosotros
FAX:
(916) 845-6614
estamos en conformidad con el Acta de Americanos
Website:
ExplAnAToRy pARAgRAphs
AB You must pay the minimum franchise tax for each
taxable year even if your corporation is inactive or
AA We revised the tax shown on the return for one of
operating at a loss.
the following reasons:
AC Corporations doing business in the State of
• We found a computation error.
California are subject to the minimum franchise tax.
• You used the incorrect tax rate.
AD Corporations subject to tax under Chapter 3 of
• For entities incorporated or qualified prior to
the Corporation Tax Law are not subject to the
January 1, 2000, the tax may not be less than the
minimum franchise tax.
minimum franchise tax.
AE The minimum franchise tax is due until your
• Your corporation incorporated or qualified
corporation files a Certificate of Election to Wind Up
through the California Secretary of State on or
and Dissolve with the California Secretary of State.
after January 1, 2000.
AF Every corporation that is included in a combined
On the first required return, the tax may be less
report and is either qualified to do business, or is
than the minimum franchise tax. If the entity is
doing business in California, must pay the minimum
inactive or operating at a loss, there is no minimum
franchise tax. If a corporation is qualified to do
franchise tax due. On subsequent required
business in California but is inactive, it must still pay
returns, the tax may not be less than the minimum
the minimum franchise tax.
franchise tax.
Ag Our records do not indicate that we granted
If you carry tax credits over to a subsequent year,
your corporation exempt status. Therefore,
please revise the carryover amount accordingly.
your corporation is subject to the franchise or
income tax.
FTB 5949 (REV 09-2006) PAGE
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