Frequently Asked Questions

(Go to ftb.ca.gov for more frequently asked questions.)

What if I can’t file by April 15, 2025, and I think I owe tax? You must pay 100% of the amount you owe by April 15, 2025, to avoid interest and penalties. If you cannot file because you have not received all your federal Form(s) W-2, estimate the amount of tax you owe by completing form FTB 3519. Mail it to the FTB with your payment by April 15, 2025, or pay online at ftb.ca.gov/pay . Then, when you receive all your federal Form(s) W-2, complete and mail your tax return by October 15, 2025 (you must use Form 540). Also, see " Interest and Penalties " section for information regarding a one-time timeliness penalty abatement.

I never received a federal Form W-2. What should I do? Automated Phone code: 204 If all of your federal Forms W-2 were not received by January 31, 2025, contact your employer. Only an employer issues or corrects a federal Form W-2. For more information, call 800-338-0505, follow the recorded instructions and enter code 204 when instructed. If you cannot get a copy of your federal Form W-2, complete form FTB 3525. See “ Where To Get Income Tax Forms and Publications .” For online wage and withholding information, go to ftb.ca.gov and login or register for MyFTB.

How can I get help? Throughout California more than 1,200 sites provide trained volunteers offering free help during the tax filing season to persons who need to file simple federal and state income tax returns. Many military bases also provide this service for members of the U.S. Armed Forces. Go to ftb.ca.gov and search for vita to find a list of participating locations or call the FTB at 800-852-5711 to find a location near you.

What do I do if I can’t pay what I owe with my 2024 tax return? Pay as much as possible when you file your tax return. If unable to pay your tax in full with your tax return, make a request for monthly payments. However, interest accrued and an underpayment penalty may be charged on the tax not paid by April 15, 2025, even if your request for monthly payments is approved. To make monthly payments, complete form FTB 3567, Installment Agreement Request, online or mail it to the address on the form. Do not mail it with your tax return . The Installment Agreement Request might not be processed and approved until after your tax return is processed, and you may receive a bill before you receive approval of your request. Automated Phone code: 949 To order this form, go to ftb.ca.gov/forms or call 800-338-0505, follow the recorded instructions and enter code 949 when instructed. Automated Phone code: 610 For information on how to pay by credit card, go to ftb.ca.gov/pay , or call 800-338-0505, follow the recorded instructions and enter code 610 when instructed.

Is direct deposit safe? Direct deposit is safe and convenient. To have your refund directly deposited into your bank account, fill in the account information on Form 540, Side 5, line 116 and line 117. Fill in the routing and account numbers and indicate the account type.

How can I check on the status of my refund? Go to ftb.ca.gov and search for refund status . You will need your social security number (SSN) or individual taxpayer identification number (ITIN) and the refund amount from your tax return. You can also call our automated phone service. See " Automated Phone Service " for more information.

I discovered an error on my tax return. What should I do? Automated Phone code: 908 If you discover that you made an error on your California income tax return after you filed it (paper or e-filed), file an amended Form 540 and attach Schedule X to correct your previously filed tax return. Get Schedule X at ftb.ca.gov/forms or call 800-338-0505, follow the recorded instructions and enter code 908 when instructed.

The IRS made changes to my federal tax return. What should I do? If your federal income tax return is examined and changed by the IRS and you owe additional tax, report these changes to the FTB within six months of the date of the final federal determination. If the changes the IRS made result in a refund due for California, claim a refund within two years of the date of the final federal determination. File an amended Form 540 and Schedule X to correct your previously filed income tax return and mail them to the following address, as applicable: Mail Without payment Franchise Tax Board PO Box 942840 Sacramento, CA 94240-0001 With payment Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0001 Or send a copy of the federal changes to: Mail ATTN RAR/VOL MS F310 Franchise Tax Board PO Box 1998 Rancho Cordova, CA 95741-1998 Or fax the information to 916-843-2269. If you have a question relating to the IRS audit adjustments , call 916-845-4028. For general tax information or questions, call 800-852-5711. Regardless of which method you use to notify the FTB, you must include a copy of the final federal determination along with all data and schedules on which the federal adjustment was based. Get FTB Pub. 1008, Federal Tax Adjustments and Your Notification Responsibilities to California, for more information. See “ Order Forms and Publications .” File an amended Form 540 and Schedule X only if the change affected your California tax liability.

How long should I keep my tax information? Requests for information regarding your California income tax return usually occurs within the California statute of limitations period, which is usually the later of four years from the due date of the tax return or four years from the file date of the tax return. ( Exception : An extended statute of limitations period applies for California or federal tax returns related or subject to a federal audit.) Keep a copy of your tax return and the records that verify the income, deductions, adjustments, or credits reported on your return. Some records should be kept longer. For example, keep property records as long as needed to figure the basis of the property or records needed to verify carryover items (i.e., net operating losses, capital losses, passive losses, casualty losses, etc.) or records needed to track deferred gains on a 1031 exchange.

I will be moving after I file my tax return. How do I notify the FTB of my new address? Go to ftb.ca.gov and login or register for MyFTB or call 800-852-5711, and follow the recorded instructions to report a change of address. You may also use form FTB 3533, Change of Address for Individuals. This form is available at ftb.ca.gov/forms . If you change your address online or by phone, you do not need to file form FTB 3533. After filing your tax return, report a change of address to us for up to four years, especially if you leave the state and no longer have a requirement to file a California tax return.

Are all domestic partners required to file joint or separate tax returns? No, only domestic partners who are registered with the California Secretary of State are required to file using the married/RDP filing jointly or married/RDP filing separately filing status.

Owe Money? Web Pay lets you pay online , so you can schedule it and forget it! Go to ftb.ca.gov/pay for more information.