Instructions For Form Ftb 1140 - Personal Income Tax Collections (Page 2 of 2) in pdf

against us in court until you have paid the total amount due.

Late Payment Penalty – We impose a penalty if you do

However, amounts paid more than seven years ago cannot

not pay the total amount due shown on your tax return by

be refunded. (R&TC Section 19322.1)

the original due date. The penalty is 5 percent of the unpaid

tax (underpayment), plus 0.5 percent of the unpaid tax for

Fees and Penalties

each month or part of a month it remains unpaid (monthly).

The maximum penalty is 25 percent of the unpaid tax.

Cost Recovery Fees – We charge you cost recovery fees

(R&TC Section 19132)

if we must take action to resolve your filing and payment

delinquencies. Cost recovery fees may include a filing

Demand to File Penalty – If we send you a demand to file

enforcement fee, a collection fee, a lien fee, a federal treasury

your income tax return or to provide us with information,

offset fee, and fees to cover the cost of seizing and selling

and you do not comply, we impose a penalty of 25 percent

property. (GC Sections 7171(e), 7174(d), and 16583.1 and

of the tax on our assessment before applying any payments

R&TC Sections 19209, 19221, 19233, 19234, and 19254)

or credits. Therefore, you may owe penalties and

interest even if your tax return shows that a refund is

Late Filing Penalty – If you do not file your tax return by the

due. (R&TC Section 19133) The demand to file penalty

extended due date, we impose a penalty of 25 percent of the

is in addition to the 25 percent late filing penalty imposed

amount due, after applying any payments and credits made

pursuant to R&TC Section 19131.

on or before the original tax return due date. We impose the

penalty from the original due date of the tax return. For a

Bill of Rights and Your Rights as a Taxpayer – The California

tax return that shows a balance due, the minimum late filing

Taxpayers’ Bill of Rights (R&TC Sections 21001-21028)

penalty is $135 or 100 percent of the tax due after applying

ensures that we adequately protect the rights, privacy, and

timely payments and credits, whichever is less.

property of all California taxpayers during the process of

(R&TC Section 19131)

assessing and collecting taxes. Our goal is to make certain we

protect your rights. We want you to have the highest confidence

Dishonored Payment Penalty – We impose a penalty if your

in the integrity, efficiency, and fairness of our state tax system.

financial institution does not honor a payment you make to

FTB 4058, California Taxpayers’ Bill of Rights, includes

us by your check, money order, or electronic funds transfer.

information on state taxpayers’ rights and how to request

For a payment of $1,250 or more, the penalty is 2 percent of

written tax advice from us. Get FTB 4058 at ftb.ca.gov or call

the payment amount. For a payment less than $1,250, the

us at 800.338.0505 (select Personal Income Tax), or mail us at

penalty is $25 or the payment amount, whichever is less.

FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO

(R&TC Section 19134)

CA 94240-0040.

Estimated Tax Penalty – We impose a penalty if you do not

Taxpayers’ Rights Advocate Review – You may contact

pay, pay late, or underpay an estimated tax installment. We

the Taxpayers’ Rights Advocate if you have an ongoing state

calculate the penalty on the unpaid amount from the due

income tax problem that you have not been able to resolve

date of the estimated tax installment to the date we receive

through normal channels. Contacting the Taxpayers’ Rights

your payment or to the due date of the tax return, whichever

Advocate, however, is not an appeal and does not extend

is earlier. (R&TC Section 19136)

the period of time for filing one. You have the right to an

Mandatory e-Pay Penalty – Beginning on or after

independent administrative review if we notify you that we

January 1, 2009, R&TC Section 19011.5 requires taxpayers to

may levy your income or assets, file or record a notice of lien,

remit all tax payments electronically, regardless of the taxable

or reject your request for an installment agreement. You must

year for which the payment applies, once any estimated tax

submit your request for review within 30 days of the date of

or extension payment exceeds $20,000, or their tax liability

the Final Notice Before Levy or within 30 days of the date of

exceeds $80,000 for any taxable year beginning on or after

the tax lien notice. (R&TC Sections 19008(e), 19225, and

January 1, 2009. Failure to comply with this requirement will

21015.5) You may contact Executive and Advocate Services

result in a penalty of 1 percent of the amount paid, unless your

(EAS) for additional information or to submit your request for

failure to pay electronically was for reasonable cause and not

review. You may reach EAS by phone: 800.883.5910, by fax:

willful neglect. (R&TC Section 19011.5) For more information,

916.843.6022, or by mail: Executive and Advocate Services

go to ftb.ca.gov and search for mandatory e-pay.

MS-A381, PO Box 157, Rancho Cordova, CA 95741-0157.

Post-Amnesty Penalty – We impose a penalty when you

Internet and Phone Assistance

owe new or additional tax on a tax year that qualified for tax

Website:

ftb.ca.gov

amnesty (pre-2003 tax years). The penalty is equal to 50

Phone:

800.852.5711 from within the United States

percent of the interest that accrued on the tax assessment

916.845.6500 from outside the United States

from the original due date of the tax to March 31, 2005.

TTY/TDD:

800.822.6268 for persons with hearing or

The penalty is not part of the deficiency amount and will be

speech impairments

recomputed and assessed only if and when the proposed

deficiency assessment becomes a final assessment. We can

allow a claim for refund of this penalty only on the grounds

that the amount of the penalty was not properly computed by

the Franchise Tax Board. (R&TC Section 19777.5(a)(2))

FTB 1140 (REV 01-2013) SIDE 2

Instructions For Form Ftb 1140 - Personal Income Tax Collections Page 2

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