Instructions For Form Ftb 1140 - Personal Income Tax Collections printable pdf download

State of California

Tax Liens – If you do not pay your entire California income

Franchise Tax Board

tax liability by the time it becomes due and payable, the

unpaid amount is subject to a state tax lien. We may record

a notice of state tax lien in the county recorder’s office of

the county in which you live or own real property and file

a notice of state tax lien with the California Secretary of

Personal Income Tax Collections

State. If we record or file a notice of state tax lien, you can

get it released by paying the total tax liability (including

Information

any penalties, accrued interest, and fees) for the tax years

We determined that you have a balance due. Failure to

represented by the lien. We record a certificate of release

in the office of the county recorder where we recorded the

record a lien against your property, seize your property, and

notice and/or file the release with the California Secretary

levy your bank accounts. If you do not owe this balance or

of State no later than 40 days after you pay the liability. If

have any questions concerning our collection process or

you pay by check, the 40-day period does not begin until

procedures, please contact us by:

your financial institution honors the check. Unfortunately, we

sometimes record or file a notice of state tax lien in error. If

Phone:

800.689.4776

this happens to you, call or write to us and explain our error.

916.845.4470 (outside U.S.)

If we agree with you, we will send a notice to the applicable

Mail:

FRANCHISE TAX BOARD

county recorder’s office and/or to the Secretary of State and

PO BOX 942857

to credit reporting companies stating that we recorded/filed

SACRAMENTO CA 94257-9954

the notice in error. Should you have any concerns with our

recording or filing of a tax lien, immediately call or write us at

Collection Information

the phone numbers and address listed in the first paragraph

Avoiding Involuntary Collection – The California Revenue

of this form. (GC Sections 7162, 7171, 7174, and 7220;

and Taxation Code (R&TC) provides authority for us to take

R&TC Sections 19221 and 21019) See the Taxpayers’ Rights

involuntary collection actions when individuals are delinquent

Advocate Review section below for information regarding

in paying their state income tax. You can prevent involuntary

your rights to request a review.

collection actions if you:

Bank, Wage, or Other Levies – California Code of Civil

• Pay your tax liability in full.

Procedure (CCP) Sections 700.010 through 704.995 and

• Enter into an installment agreement.

R&TC Sections 19231 through 19236 govern the seizure

• File required tax returns and pay the balance due or

and sale of real and personal property pursuant to a

provide proof that you have no filing requirement.

warrant, R&TC Sections 18670 and 18671 govern orders

• Make an Offer in Compromise that we accept.

to withhold, and CCP Sections 706.020 through 706.154

• Establish that a financial hardship prevents you from

govern withholding orders for taxes (wage garnishments). If

paying your liability.

we take your property and you believe our action is improper,

you have a right to a hearing. To request a hearing, call or

Third Party Contacts – We may contact third parties to

write us at the phone numbers and address listed in the

determine or collect your tax liabilities. Subject to privacy

first paragraph of this form. During the hearing, you should

laws and your rights as a taxpayer, you may obtain a list of

provide information that demonstrates the need to change

those contacts within the 12-month period following the date

or withdraw our levy or stop the sale of your property. See

of the enclosed notice. We must receive your request no later

the Taxpayers’ Rights Advocate Review section below for

than 60 days after the 12-month period has ended. For more

information regarding your rights to request a review. You may

information, write to: DISCLOSURE OFFICE, FRANCHISE

file a claim for reimbursement of charges and fees caused

TAX BOARD, PO BOX 1468, SACRAMENTO CA 95812-1468.

by an erroneous levy, processing action or collection action

(R&TC Section 19504.7)

by us, provided you do so within 90 days of the erroneous

Interception – If you do not pay your entire income tax

action. (R&TC Section 21018) File a claim at the address

liability by the time it becomes due and payable, the unpaid

listed in the first paragraph of this form.

amount could be satisfied by interception of funds due to you

Interest Rates – Interest accrues on unpaid taxes from the

from the federal government, other states, or other California

original due date of the return until the date we receive full

state agencies. If you do not believe you owe this debt, you

payment. Interest accrues on penalties from the effective

must contact us within 30 days from when you first receive a

date of the penalty until the date we receive full payment.

Return Information Notice or Statement of Tax Due to prevent

(R&TC Section 19101) To find current and prior interest rates,

possible interception. (California Government Code (GC)

go to ftb.ca.gov and search for interest rates.

Sections 926.8 and 12419 through12419.12)

Claim for Refund – Time Limit – There is a time limit to

Installment Agreement Rejection – If we reject your

request a refund from us. Generally, you can file a refund

request for an installment agreement, we will send you a

claim until the latter of four years from the due date of

notice stating the reason for the rejection. If you believe our

your tax return, or one year from the date of overpayment.

rejection is improper, please call or write us at the phone

(R&TC Section 19306) Generally, you may only request

numbers and address listed in the first paragraph of this form.

a refund when you have paid the full amount due. For

We generally may not levy your property during the 30-day

claims filed on or after January 1, 2002, even if you have

period after we reject an installment agreement and during a

not yet paid the amount due in full, you can file an informal

review of that rejection, if you request a review within 30 days

refund claim within the time frames indicated above. An

of the rejection. (R&TC Section 19008) See the Taxpayers’

informal claim will protect your right to file an appeal with

Rights Advocate Review section below for information

the California State Board of Equalization or to file suit

regarding your rights to request a review of our rejection.

FTB 1140 (REV 01-2013) SIDE 1

Instructions For Form Ftb 1140 - Personal Income Tax Collections

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