| FTB Phone Numbers & Websites | FTB Info Directory Online Account – Tax Preparer Account can get access to personal and business in one account – Individual Account MUST have separate account for individual (using SSN) and business (using corp ID) Tax Preparer Hotline: 916-845-7057 – can ask multiple questions, for multiple clients – Must have one of the following: 1. Be tax preparer on tax return, 2. Have copy of tax return, 3. have POA on file (form 3520) 4. Have Tax Info Authorization on file (form 3534) Get Tax Computation (Transcript): 800-852-5711 – for individual and business – report includes debits, credits, penalties, interest, fees – report is mailed to taxpayer; taxes 7 to 10 business days – FTB don’t have transcript like IRS. Wage Withholding: 916-845-7057 – get CA wages withholding info over the phone – must have IRS Transcript – you give FTB EIN and wages; FTB tells you amount of CA withholdings Real Estate Withholding: 916-845-4900 – withholdings from Sale of Real Estate Deceased Taxpayer (Descendant Unit): 916-845-3048 – Taxpayer Dead – This unit is like probate. When someone dies, their name and SSN goes to this unit, who check for outstanding balances, taxes due, etc. – You must be the tax preparer, have POA or file, or listed as “Informant” on death certificate, box 26. Request Removal from Mandatory E-Pay: Form 4107 Certificate of Good Standing (now called Entity Status Letter): Website |
| FTB Business Collections, Payment Plan & Suspensions Liens | Website Info Business Collection / Liens: 888-635-0494 Business Payment Plan: 888-635-0494 – Always pay off oldest tax year debt first; cause interest is accuring Offer In Compromise: 916-845-4787 – Form 4905 BE (Business Entity) Suspended Company: 888-635-0494 |
| FTB Personal Collections, Payment Plan & Suspensions | Website Info Personal Payment Plan: 800-689-4776 – Always pay off oldest tax year debt first; cause interest is accuring Offer In Compromise: 916-845-4787 Form 4787 PIT (Personal Income Tax; i.e., individual) Personal Delinquent Letters – California sends a series of 3 letters, which takes total of 104 days 1. Initial Billing Statement 2. Taxes Due Letter 3. Final Notice Before Levy Suspended Personal: 800-689-4776 |
| FTB Corporate ID vs Secretary of State ID | If you have a corporation (not LLC), FTB prefer you to use corporate ID on tax return, vouchers, online payment, etc. If you convert LLC to Corporation, you should use corporate ID on tas return, vouchers, online payment, etc. – When you start LLC then change to corporation, FTB has 2 accounts for you. One for 568 (LLC) and one for 100S (corporation). – On tax return and vouchers, if you put EIN and secretary of state number, FTB reconcile account using EIN. That is why tax return process correctly, because of EIN. – When making online payment, select corporation and enter corporation ID. While site give option to enter 7 (corporate id) or 12 digits (secretary of state id), you should enter corporate ID. Converting from LLC to S-Corp – CA Corporation ID Corp ID is issued in one or two ways: 1. After corporation has filed tax return, form 100S. Until then California does not know LLC has converted to S-Corp. OR 2. S-Corp make a payment |
| FTB Limited Liability Company FTB LLC | LLC Taxed as S-Corp – When making payment to FTB, you MUST use Corporate ID, not LLC # and not secretary of state LLC number LLC Initial Year Annual Franchise Tax Payment: website – If LLC setup on or after January 1, 2021 AND before January 1, 2024, then LLC franchise tax payment is $0 zero – Otherwise payment is $800 |
| FTB Final Tax Return | – You can file final return for previously filed tax return, up to 12 months after filing the initial return. Example: 1. Filed 2022 tax return on 9/15/2023 2. You have up to 9/15/2024 to amend 2022 tax return to make it a final return |
| FTB Move Payment from One Year to Another Year | Apply Payment to Different Tax Year – Can fax sign letter to FTB – Will need to call FTB before faxing, to get Agent Name, Station ID and fax number Sample Letter Company EIN: 99-9999999 CA Corporation ID: 1234567 Business Name: Business Address: Dear California Franchise Tax Board The payment was made as LLC tax payment on 5/2/2024 for $800 for 2024 tax year in error, and the payment was intended for tax on the 2023 tax year. I understand that I cannot claim the payment as an LLC tax payment for the 2024 tax year. I acknowledge that reapplying the erroneous tax payment under the liability may result in penalty and interest in the tax year where the payment was originally applied. — sign — Print Name — Print Position (ex: CEO; owner/manager) Fax Letter: will need to call FTB to get Agent Name, Station ID and fax number Example: Fax: 916-843-0465 ATTN: Parita; Station 1132, Team 17 |
| FTB Corporate Tax Forms | CA Form 100 – (1120 corporation) CA Form 100S – (1120-S corporation) CA Form 568 – (1065 partnership) CA Form 541 – (1041 trust) CA Form 199 – (990 exempt organization) |
| FTB Wrong Account Number or Routing Number on Direct Deposit | Tax Return Has Wrong Bank Account Info 1. If Bank reject payment, FTB will send a paper check to address on tax return. This can take up to 25 days. 2. If bank has not rejected payment after 25 days: a. Taxpayer needs to talk with someone at bank; get bank person’s name and phone number. FTB wants this info to talk with the bank to try to trace the payment. b. FTB will want last 2 bank statements from that account. FTB wants to make sure funds were not deposited to the account. If account has been closed, FTB still wants last 2 bank statements from when account was opened. c. FTB trace can take 90 – 120 days, and FTB does not guarantee that money will be recovered. |
| Employment Development Dept EDD | Phone: 888-745-3886 |
| Secretary of State | Contact Info | Filing & Services Fees Business Phone: 916-657-5448 Los Angeles: The two services available are authentication (apostille) requests and domestic partnership filings. All other requests should be directed to the Sacramento office. |
| Secretary of State – Statement of Information RENEWAL | – Account Access / Authorization is NOT required to file Statement of Information. – Anyone can file statement of Information for any business 1. You can Renew online 2. Go Secretary of State Website – here 3. Search for your business; then in search results, click on your business name; details will show to right 4. In box to right, at top, click login. If you do not have an account, you can create one. 5. After logging in, you will search for your business again; click on name; and this time at top right you will have an icon, “File Statement of Information”. 6. Follow the steps to renew your statement of information |
| Secretary of State – Name Change | – Account Access / Authorization is required – You can request access from the company LLC Name Change – #4 Name Change Only Corporation Name Change – #10 Name Change Only |
| Secretary of State – Access / Authorization Request | Info – see page 5 1. Login to your Secretary of State account 2. Search and select business 3. In bottom right corner, click Request Access a. If you have authorization to grant access, it will say “Manage User Access” b. If you have authorization to file docs, click File Amendment, this you will be able to select from list If you do NOT have Access or Authorization 4. Click “Request Access”. An email is sent to person or company that filed the “initial” company registration, not the agent listed on statement of information. You may have to contact that company/person and ask them to grant the access. 5. If no one has access, you will be given the option to Request pin. In this case, Secretary of State will mail pin number to company address listed on statement of information. |