You don’t agree with the penalty or fee
If you disagree with a penalty or think there was a mistake, use the options listed on your letter.
If you provided supporting documentation and it’s not enough to correct penalties and fees, you can dispute the penalties and fees.
To dispute a penalty you need to:
- Make a payment for the full amount
- Send us:
- A copy of your letter
- Supporting documents
- A claim for refund
You received an extension to file and received a penalty (including interest)
An extension to file only extends your filing due date, not your payment due date. You probably received a penalty and interest for a late payment. You must pay on time, even if you have a filing extension.
Visit extension to file for more information.
You received a penalty because you were late
If you filed your income tax return or paid your income taxes after the due date, you received a penalty.
To avoid penalties in the future, file or pay by the due date. Visit due dates – personal or due dates - businesses for more information.
You received a letter or notice in the mail from us with penalties and fees
Visit Letters for information about specific notices.
You have reasonable cause
If you have reasonable cause, we may waive penalties. You may file a reasonable cause - claim for refund to request that we waive a penalty for reasonable cause.
- Reasonable Cause – Individual and Fiduciary Claim for Refund (FTB 2917)
- Reasonable Cause – Business Entity Claim for Refund (FTB 2924)
You Qualify for One-Time Penalty Abatement
If you qualify for a One-Time Penalty Abatement , we may cancel timeliness penalties. You may file FTB 2918 or call 800-689-4776 to request that we cancel a penalty based on one-time abatement.
Use the options listed on your notice for help.
If you do not have your notice, contact us for help with your notice.
Translate our website
This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.
The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.
We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).
We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.
This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.
