This page provides general educational information only. It is not tax, legal, or financial advice. For official California FTB information, visit FTB.ca.gov. If you received a notice with a balance or a proposed change, consider consulting a credentialed tax professional.
What is a California FTB notice?
The California Franchise Tax Board (FTB) administers California’s personal income tax, corporation tax, and certain other state taxes. When the FTB needs to communicate with a taxpayer — to request information, propose a change, confirm a balance, or take action on an account — it sends a notice by mail. Understanding the type of notice you received helps you respond appropriately.
Official source: FTB — Notices and Letters
Common types of FTB notices
Demand for Tax Return
The FTB may send this notice if it believes you were required to file a California return and did not. The notice demands that you file a return or explain why you were not required to. Ignoring it can lead to the FTB estimating your income and issuing a Notice of Proposed Assessment (NPA). Source: FTB — Notices and Letters.
Notice of Proposed Assessment (NPA)
Upon completion of an audit, FTB mails a Notice of Proposed Assessment (NPA) if you owe additional tax, penalties, or interest. The notice is not a bill. If you agree with the proposed amount, pay your NPA. If you disagree with the audit findings, you can file a protest by the protest-by date shown on the front of the NPA. You have 60 days to protest.
Source: FTB — Notice of Proposed Assessment
Balance Due Notice
If you have a balance owed on your California tax account, the FTB sends balance-due notices. These escalate if not addressed. The FTB can take collection actions including levying bank accounts, wages, and state tax refunds, and filing state tax liens.
Demand to File
Similar to the Demand for Tax Return but may be more urgent in tone and may include a proposed tax figure the FTB will assess if you do not respond.
Request for Information
The FTB may request documentation to verify items on your return — such as residency, deductions, or credits. Responding with the requested documentation within the stated timeframe is important.
How the FTB and IRS share information
Under FTB Publication 1008, the FTB can apply federal changes to a California return after the taxpayer or the IRS reports them. Individual taxpayers must notify the FTB if the IRS examines their federal tax return and makes adjustments that increase their tax for any year. Entities must report all changes or corrections to gross income or deductions, even if the changes do not result in an increase in tax payable to California for any year. Notification is required within six months of each final federal determination. Source: FTB — Publication 1008.
How to respond to an FTB notice
- Note the type of notice and the response deadline (usually stated prominently on the notice)
- Read the notice carefully to understand what the FTB is asserting or requesting
- Gather supporting documents relevant to the issue
- Respond by the deadline: agree with payment, file a protest with the FTB within 60 days from the date of your NPA if you received one, or provide the requested documentation
- Keep a copy of everything you send to the FTB and obtain proof of mailing
You can also contact the FTB by phone at 1-800-852-5711 (personal income tax) or use FTB MyFTB at FTB.ca.gov/myftb to view your account information and correspondence online.
MyFTB account
MyFTB is the FTB’s online portal. Registered taxpayers can view their account balance, view recent correspondence, make payments, and check the status of a return or refund. You must register and verify your identity to access it. Available at FTB.ca.gov/myftb.
When professional help is appropriate: If you receive a Notice of Proposed Assessment, a Demand for Tax Return for a year you believe you were not required to file, or if you are facing FTB collection action, a credentialed tax professional — enrolled agent, CPA, or tax attorney licensed in California — can represent you before the FTB and help protect your rights. Verify any California-based preparer before hiring.
Frequently asked questions
How is the FTB different from the IRS?
The IRS administers federal taxes; the FTB administers California state income taxes. They are separate agencies with separate notices, processes, and deadlines. A resolution with the IRS does not automatically resolve a California matter, and vice versa.
What is the protest deadline for an FTB Notice of Proposed Assessment?
You generally have 60 days from the date of the NPA to file a protest. The protest-by date is shown on the front of the NPA. If you miss it, the assessment becomes final. Sources: FTB — Notice of Proposed Assessment; FTB — Taxpayer Dispute Process (NPA).
Can the FTB offset my federal refund?
Yes. If you have a past-due, legally enforceable California income tax debt and are entitled to a federal income tax refund, the FTB can use the Treasury Offset Program (TOP) to intercept that refund and apply it to the debt. Source: FTB — Treasury Offset Program.
Does California offer payment plans?
Yes. The FTB offers installment agreements for taxpayers who cannot pay their balance in full. You can request one online through MyFTB or by contacting the FTB. Source: FTB — Payment Plans.
What if I moved out of California — do I still owe California tax?
California taxes income of residents and income from California sources of non-residents. If you worked in California during the tax year, that income is generally California-source income. Part-year residents file a part-year return. The FTB may send notices to taxpayers who moved if income from California sources was reported to the FTB. This is a fact-specific question; consult a tax professional for your situation.
Not reviewed by a credentialed tax professional. Official source: California Franchise Tax Board (FTB.ca.gov).