Instructions For Form Ftb 1140 - Personal Income Tax Collections


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
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
contact us could cause us to garnish your wages, file, and
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
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
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
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 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


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