This may have affected your claimed and/or carryover amount. If you disagree with our revision, please call the Withholding Services and Compliance Section at 888.792.4900, or send your explanation and supporting documents to us by fax at 916.845.9512, or mail to FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO, CA 94267-0651. Review: Check your tax return; compare the amounts and identification numbers from your withholding documents. Use CalFile to file your California tax return directly to us for free. This may have affected your claimed and/or carryover amount. The filing status revision may have affected your standard deduction, tax, and credits. If you copied or typed in the web address, make sure it's correct. STATE OF CALIFORNIA. We revised or disallowed your Earned Income Tax Credit because you did not substantiate your business activity. Impacted by California's recent winter storms? We revised your Earned Income Tax Credit/Young Child Tax Credit because a qualifying childs individual taxpayer identification number (ITIN) was the same as another persons ITIN on the tax return. If you make future estimate payments, you must use Form 540NR Long instead of Form 540NR Short. We revised the subsidy amount because the monthly Advance Payment of the Premium Assistance Subsidy (APAS) amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement. For over 42 years, the firm has provided customized collection programs for its public-sector clientele. We recalculated your refund based on an error with your Total Voluntary Contributions and/or because we imposed penalties and interest. You made an error when you calculated your Adjusted Total Income or Loss. Gather: California Resident Income Tax Return (Form 540). If you call us, have your entitys tax return, supporting documents, and the enclosed notice available during the call. You made an error when you transferred your Regular Tax Before Credits from your tax return to your Schedule P. You made an error calculating your excess tax which may be offset by credits when you transferred net tax from your tax return to your Schedule P. You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P Tentative Minimum Tax from Side I to Side II. (R&TC Section 23772). Contact the entity that issued the schedule K-1. Gather: Completed California Form 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: We disallowed your Head of Household filing status because you can be claimed as a dependent by someone else. Gather: Federal 1040 return and California 540 return and any attached schedules Review: Compare Federal AGI on 1040 return to line 13 on California return. For each source of self-employment that you and your spouse/RDP (if filing jointly) reported, provide the following from your federal income tax return (if applicable): Your corporation incorporated or qualified through SOS on or after January 1, 2000. Gather: Complete copy of your California 540NR. You made an error when you calculated your Medical and Dental Expenses. We impose the penalty from the original tax return due date. We disallowed your Foster Youth Tax Credit because you did not qualify for the Earned Income Tax Credit. You cannot report or revise previously reported Use Tax with an amended return. We revised the subsidy amount because you made an error calculating your federal poverty line. Gather: Completed California Form FTB 3532, Head of Household Filing Status Schedule, then contact or send your documents to the Franchise Tax Board: We disallowed your Head of Household filing status because in Part I of California Form FTB 3532, Head of Household Filing Status Schedule, you indicated you were married and lived with your spouse during the last 6 months of the tax year. For forms and publications, visit the Forms and Publications search tool. You can order the California Taxpayers' Bill of Rights by: Mail: FRANCHISE TAX BOARD PO BOX 942840 SACRAMENTO CA 94240-0040 We revised the amount of Mental Health Services Tax you claimed on your tax return for one of the following reasons: (a) You did not claim Mental Health Services Tax and based on the Taxable Income on your return, the tax should have been assessed. Enter your code before you contact us Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self employment. You receive this notice when we correct one or more mistakes on your tax return. of state, must file an annual franchise tax return and pay a minimum annual tax . 4058) includes information on your rights as a state taxpayer and how to request written tax advice from the Franchise Tax Board. We revised your total tax. We revised your Foster Youth Tax Credit because you incorrectly transferred the credit amount from your Form 3514, California Earned Income Tax Credit, to your tax return. We revised your Child and Dependent Care Expenses Credit because we could not verify that you or your spouse/RDP (if filing jointly) had enough earned income to substantiate your claim. We disallowed your Dependent Exemption Credit(s) because you did not provide a valid identification number for your dependent(s). The LLC Income Worksheet was incorrect or not attached. Was not a Regulated Investment Company (RIC), Real Estate Mortgage Investment Conduit (REMIC), Financial Asset Securitization Investment Trust (FASIT), or a Qualified Subchapter S Subsidiary (Qsub). We adjusted your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). We reduced your Child and Dependent Care Expenses Credit. You made an error on your Schedule S when you transferred your California Adjusted Gross Income from your tax return. Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries and calculations are correct. We based the amount of withholding allowed on your Form W 2 or CA Schedule W-2, Forms 1099, withholding documents, or from information received from other tax agencies or your employers. the California Unemployment Insurance Code (CUIC) C. Penalty Determination - Section 1112.5 of the CUIC 48. . We eliminated the Mental Health Services Tax since it is only due when Taxable Income exceeds $1,000,000. We revised the subsidy amount because you made an error calculating your monthly federal Premium Tax Credit (PTC) amount. Contact the agency listed on your notice. We revised your Young Child Tax Credit because you incorrectly transferred the credit percentage from your tax return to your Form 3514, California Earned Income Tax Credit. We disallowed your Earned Income Tax Credit/Young Child Tax Credit because you did not attach Form 3514, California Earned Income Tax Credit, or it was incomplete. This revision affected the computation of tax and credits. We allowed the estimate payments shown on your account. We have no record of your original return. You filed multiple tax returns for the same tax year. All Rows We revised your Child and Dependent Care Expenses Credit because you made an error when you limited your qualifying expenses on Line 3. We revised your refund because: (a) You incorrectly added your total payments and credits, or (b) You made an error subtracting your payments and credits from total tax. The 15th day of the 3rd month after the close of the taxable year if filing forms 100, 100W, or 100S. Gather: Please review the instructions. We revised the subsidy amount because you made an error calculating your annual maximum Premium Assistance Subsidy (PAS) amount. Gather: Withholding documents (W-2, W-2 C, 1099-R) and final year-to-date pay stub(s). PO Box 1468 Be sure to: Enter the code found at the end of each paragraph from your notice: You can use the pipe character (|) to search for more than one code at a time. For returns with original due dates after January 1, 2011, for taxable years beginning on or after January 1, 2010, the penalty is $18 per member/partner for each month or part of the month that the failure continues, but not to exceed 12 months. canceled check, transaction number, etc.) Review FTB 3568 and identification document requirements. We did not process the contribution you requested because we no longer administer the fund. You incorrectly calculated your Total Tax when you subtracted your Nonrefundable Renter's Credit from your CA Regular Tax Before Credits. This could affect the percentage used to compute tax on your tax return. Refer to the Form 3514 instructions for more information. We cannot transfer to the California Department of Tax and Fee Administration the full amount of Use Tax reported on your income tax return because you do not have enough credit available. We had a $265,000 FTB debt settle for $225. You made an error calculating your excess tax which may be offset by credits when you transferred your Schedule P (540NR) Tentative Minimum Tax from Side II to Side III. Gather: Your California 5402EZ tax return. California tax penalty code b. You dont need to contact us. You must file your claim within three years of the due date of the tax return for the year you paid the excess SDI/VPDI. We reduced or disallowed your withholding because you claimed incorrect tax values as state income tax withheld. & Tax. In addition, you must provide copies of the following supporting documentation to verify self-employment: (a) The Franchise Tax Board shall abate, upon written request by a qualified nonprofit corporation, unpaid qualified taxes, interest, and penalties for the taxable years in which the qualified nonprofit corporation certifies, under penalty of perjury, that it was not doing business, within the meaning of subdivision (a) of Section 23101. You made an error on Form 3506 when you added your qualifying expenses on Line 3. PO Box 1468 (R&TC Section 19131), If you do not file your limited liability companys income tax return by the due date, we impose a penalty. The FTB will generally consider an offer in compromise if you can prove that you have no way to pay your outstanding taxes, and when the amount offered is "the most the Franchise Tax Board can expect to collect within a reasonable period of time.". Page number: We do not control the destination site and cannot accept any responsibility for its contents, links, or offers.
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