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We revised your Employer Child Care Program Credit to the correct amount. Franchise Tax Board FTB 3816 (REV 11-96) SIDE 1. 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. For more information, go to ftb.ca.gov/Forms and search for FTB 1024, Penalty Reference Chart. Your Schedule CA subtraction of Domestic Production Activities Deduction cannot be less than the federal amount. We revised the penalty amount because you do not qualify for a short-coveragegap exemption. If you were unable to get a federal Individual Taxpayer Identification Number (ITIN) for a nonresident alien dependent due to the changes made by the federal Tax Cuts and Jobs Act of 2017, complete FTB Form 3568, Dependent Identification Number Requirement Exception. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. We denied your coverage exemption because you are a resident of California. We used information provided on your return, schedules, forms, and other attachments. You made an error when you transferred your Schedule D Capital Gain/Loss Adjustment to your Schedule CA. We revised the subsidy amount because you made an error calculating your household income as a percentage of the federal poverty line. You made an error when you calculated your Tax Liability. We disallowed your Head of Household filing status based on the information provided on Part II, on your California Form FTB 3532, Head of Household Filing Status Schedule. We revised your Child and Dependent Care Expenses Credit because care provided outside of California does not qualify. Under California law, all LLCs are required to annually file a California tax return and pay at least an $800 California franchise tax if they: Engage in any transaction in California for the purpose of financial gain or profit. We disallowed your Dependent Exemption(s) because the dependents identification number has been used on another return. We disallowed your direct deposit refund request because we changed your refund amount. Schedule C-EZ, Net Profit from Business I declare under penalty of perjury under the laws of the State of California that the information above is true and correct. Because your corporations net income after state adjustments (pre-apportioned income) exceeds $300,000, it cannot deduct the Net Operating Loss (NOL) carryover. You incorrectly calculated your CA Tax Rate when you divided your Tax by your Total Taxable Income. You made an error when you subtracted your Schedule CA, Column B Total Adjustments to Income from Total Income. You can also contact the California Franchise Tax Board for further questions: Hours: Monday - Friday, 8am - 5pm PT. We revised your subsidy amount because you made an error calculating your excess advance Premium Assistance Subsidy (PAS) repayment amount. FTB Pub. (b) Your California adjusted gross income is over the qualifying maximum amount. We revised the penalty amount because you did not provide a valid coverage or exemption code. You made an error on your Schedule D when you totaled your current year loss and your carryover loss. Phone: 916.845.7088, Gather: Proof of your earned income (W-2, W-2C, 1099 forms) and final year-to-date pay stub(s). This may have affected your claimed and/or carryover amount. You made an error on your Schedule D-1 when you entered your difference on Line 21a. For that period, a QNC was one that: SOS did not require your corporation to pay any prepayment tax for its first tax year if it: For more information, get FTB 3556 LLC MEO, Limited Liability Company Filing Information. We disallowed your Joint Custody Head of Household Credit because your filing status was not Single or Married Filing Separately. For the current tax year's annual threshold amount, go to ftb.ca.gov and search for "doing business in California." C. Requirement to Estimate Tax Due You filed multiple tax returns for the same tax year. Rev. You made an error when you calculated your Total Tax. Payments made by other means will be assessed a penalty equal to 10 percent of the amount paid. The California Secretary of States Office as SOS. Refer to the Form 3514 instructions for more information. You made an error when you added your Schedule G California Source Income. We applied your Child and Dependent Care (CDC) credit to reduce your total tax to $0.00. EN. Gather: Social Security card/ ITIN documents. All links were last tested and verified on Jan. 16, 2023. Sacramento, CA 94279-0037 (audits and other billings) Please review your completed Form 3514 to confirm your entries. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. California law permits the FTB to abate penalties if the taxpayer fails to comply with the provisions of the tax code due to reasonable cause. 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. Business bank statements and credit card statements supporting your business income (covering at least 2 months) You made an error when you calculated your CA Prorated Standard Deduction. Refer to the Form 3514 instructions for more information. 2022 California Code Revenue and Taxation Code - RTC DIVISION 2 - OTHER TAXES PART 11 - CORPORATION TAX LAW CHAPTER 17 . PO Box 1468 We processed the amended return as an original return using the available information. We revised the subsidy amount because the monthly Second Lowest Cost Silver Plan (SLCSP) premium amount does not match the information provided to you on Form 3895, California Health Insurance Marketplace Statement. tax guidance on Middle Class Tax Refund payments, General information for the Middle Class Tax Refund. We revised your Disability Access Credit to the correct amount. Forms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google translation application tool. We revised the corresponding lines on your corporations tax return. contractor, vendor, etc.) Forms, publications, and all applications, such as your MyFTB account, cannot be translated using this Google translation application tool. Page not found. Program 4.0 California Motion Picture and Television Production. . We revised the subsidy amount because you made an error calculating your annual Premium Assistance Subsidy (PAS) amount allowed. Your organization files and pays by the original due date. SOS issued it a Certificate of Registration. Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. We impose a penalty when you owe new or additional tax for a year that was eligible for tax amnesty (i.e., beginning before January 1, 2003). We revised your Child and Dependent Care Expenses Credit because you made an error when you limited your qualifying expenses on Line 3. Similar to the failure to file penalty discussed above, the failure to timely pay penalty cannot exceed 25% of the total unpaid tax. We revised your claim for State Disability Insurance (SDI) or Voluntary Plan Disability Insurance (VPDI). You made an error when calculating the Payments after Individual Shared Responsibility Penalty on your tax return. A profit and loss statement or schedule used to determine the business income and expenses reported on your tax You made an error on your Schedule D-1 when you entered your difference on Line 21b. You made an error when you calculated your itemized or standard deduction on Schedule CA. We revised the total tax your corporation reported. We revised your tax liability because you did not correctly calculate or transfer the exemption credits on your tax return. You incorrectly calculated your CA Exemption Credit Percentage when you divided your CA Taxable Income by your Total Taxable Income. We impose the Late Filing Penalty in addition to the Delinquent Penalty (R&TC Section 19172.5). A: Per the California Revenue and Taxation Code Section 17014 (a) tax residency rules, you are considered a resident of the state if you are in California for other than a temporary or transitory purpose, or you are domiciled outside the state for a temporary or transitory purpose. 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. We denied your coverage exemption because the Medi-Cal program you enrolled in is not considered minimum essential coverage. of our state tax system. (a) The Franchise Tax Board, for purposes of administering the provisions of this article, shall examine all returns filed by taxpayers subject to these provisions. The income you reported on your tax return does not meet the definition of earned income. Items per page: We list penalty codes by Revenue and Taxation Code (R&TC) sections and reference comparable Internal Revenue Code (IRC) sections. Gather: Your tax return and all related tax documents. Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 4058) includes information on your rights as a state taxpayer and how to request written tax advice from the Franchise Tax Board. You made an error on Form 3506 when you added your qualifying expenses on Line 3. We reduced the amount of credit you asked us to transfer to next years estimated tax. 2. We revised or disallowed your Earned Income Tax Credit because you did not substantiate your business activity and the wages claimed. Tax Type Code Please refer to the table of Tax Type Codes, Appendix C. . Gather: Complete copies of your California and Federal tax returns. We revised the penalty amount because the Exemption Certificate Number or exemption code you provided is not valid. We based our adjustment on information provided on your tax return, its attachments, and information provided to us by other tax agencies and your employer. The address listed was a PO Box or you left the address space blank. Sacramento, CA 95812-1462. We applied the overpayment on your tax return to a balance due on your account. Gather: Social Security card for your qualifying children. You made an error when you calculated your Medical and Dental Expenses. We revised or disallowed your Foster Youth Tax Credit because you or your spouse/registered domestic partner (RDP) did not meet foster youth requirements. Phone: 888-635-0494 Collections (option 3, option 3, option 0) 800-852-5711 Main (taxpayer service center, general questions) Wait Times: Wait times can be quite long if you call during the middle of the day. The 15th day of the 3rd month after the close of the taxable year if filing forms 100, 100W, or 100S. The paragraphs below explain which amount did not match. You made an error when you combined your Schedule CA, Lines 40 and 41. Mail: Franchise Tax Board MS 151 You incorrectly calculated your Taxable Income when you subtracted your Income Distribution Deduction from your Adjusted Total Income. We disallowed or adjusted your Earned Income Tax Credit based on the earned income reported on your return or by your employer. The Franchise Tax Board will revise the above amounts annually under Revenue and Taxation Code section 17041, Subdivision (h). Domestic partnerships that do not register with the Secretary of State are not limited partnerships. You claimed an amount greater than you were allocated in your reservation. Please review your completed Form 3514, California Earned Income Tax Credit to confirm your entries. . You incorrectly calculated your CA Regular Tax Before Credits. Gather: Complete copy of your California 540NR. We revised your wages to match your Form W-2. We revised your Senior Exemption Credit to the correct amount. (R&TC Section 19132), We impose a penalty when you have an understatement of tax that exceeds the greater of $1 million or 20 percent of the tax shown on your original return for years beginning on or after January 1, 2010; or exceeded $1 million for years beginning on or after January 1, 2003 and before January 1, 2010. If you're looking for a form, try forms and publications . Your corporation must have filed by the extended due date. We revised the year end of the tax return since group returns can only be filed on a calendar year basis. Any federal Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Review: the math on your copy of your California tax return. You made an error on your Schedule S when you entered your California Tax Liability (without other state tax credit). Sacramento, CA 95812-1462. We disallowed your Young Child Tax Credit because you had earned income during the taxable year and did not claim the Earned Income Tax Credit. We impose a penalty if your entity does not file a tax return by the extended due date or if the returns fail to contain the required information (incomplete). The penalty is 50 percent of the interest that accrued on the balance due from the original due date of the tax to March 31, 2005. We revised your Child and Dependent Care Expenses Credit because you made a math error in calculating the credit. the California Unemployment Insurance Code (CUIC) C. Penalty Determination - Section 1112.5 of the CUIC 48. . Contact or submit documents to the Filing Compliance Bureau: PO Box 1468 Gather: W-2s, tax return, related tax documents and confirm your calculations on your Form 3514, California Earned Income Tax Credit. They may also include fees to recover the cost of seizure and sale of property. We also considered any W-2s and forms 1099 reporting withholding that you provided with your tax return. (b) The amount of your available credit you had was not enough to allow the contribution. Gather: Social Security card, Driver's License and/or identification cards. Gather: Birth certificate(s) for your qualifying child(ren). We revised or entered your California adjusted gross income based on information from your Form W-2 or CA Schedule W-2 because Schedule CA (540NR) was not attached. You made an error when you calculated your Adjusted Total Income or Loss. Do not include Social Security numbers or any personal or confidential information. 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 revised your Earned Income Tax Credit/Young Child Tax Credit because one or more qualifying children did not have a valid social security number or federal individual taxpayer identification number. This could affect the percentage used to compute tax on your tax return. We disallowed a special credit because it is not a California credit. Compare TurboTax products. Your Schedule CA subtraction of Social Security Benefits cannot be larger than the federal amount. The amounts reported on your original tax return did not match the amounts shown on your amended return. Sacramento, CA 95812-1462, Gather: Your Form 3514, California Earned Income Tax Credit and your Form 540 or 540NR tax return to confirm your entries and calculations are correct. We strive to provide a website that is easy to use and understand. We reduced your Child and Dependent Care Expenses Credit. We revised the subsidy amount because you made an error calculating your repayment limitation. You made an error when you transferred your Schedule P Alternative Minimum Tax to your tax return. We disallowed the itemized deductions claimed on your tax return and allowed the standard deduction for your filing status because the itemized deductions were not substantiated. You made an error when you added up your Total Payments. Because your corporations taxable income exceeds $1,000,000, it cannot deduct the Net Operating Loss (NOL) carryover. The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Gather: Your California 5402EZ tax return. We revised your earned income because it was based on difficulty of care payments from In Home Supportive Services (IHSS) program. $50 upon certification by the Secretary of State under Corporations Code Sections 6810 and 8810. (b) Your filing status was not married filing separately. 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. We calculated your income using the information you provided on Forms 568, Schedule B, Income and Deductions, and Schedule K, Members Shares of Income, Deductions, Credits, etc. We disallowed your Child and Dependent Care Expenses Credit. California Franchise Tax Board. (R&TC Section 19133) The demand to file penalty is in addition to the 25 percent late filing penalty discussed above imposed pursuant to R&TC Section 19131. TAXATION CODE Under California's tax laws, the concept of doing . We revised or disallowed your claimed withholding because you did not respond to our notice, FTB 4538 ENS, Tax Information and Document Request. Contact us . Review the site's security and confidentiality statements before using the site. The maximum penalty is 25 percent. We disallowed your Earned Income Tax Credit because you or your spouse/RDP exceed the age limit. Refer to the Form 3514 instructions for more information. Earned income includes wages, salaries, tips, other employee compensation, and net earnings from self-employment. 19141. In addition, you must provide copies of the following supporting documentation to verify self-employment: We revised the total tax on your tax return for one or more of the following reasons: (a) You calculated the ratio incorrectly. You made an error when you totaled your Schedule CA, Column B income. We disallowed your Earned Income Tax Credit because you or your spouse/RDP can be claimed as a dependent by someone else. Consult with a translator for official business. In this case "reasonable amount of time" is five-to-seven years. (b) (1) In any case of two . We revised the total tax on your tax return for one or more of the following reasons: (a) You incorrectly calculated the CA Tax Rate, the CA Credit Percentage, or the CA Exemption Credit Percentage. ( Rev. We revised the subsidy amount because you made an error calculating your excess advance payment of Premium Assistance Subsidy (PAS). We revised your Earned Income Tax Credit/Young Child Tax Credit because the social security number or federal individual taxpayer identification number of one or more qualifying children was allowed on another tax return. Go to ftb.ca.gov/Forms and search for 3568. Code, 23101, subd. 6657. Your corporation cannot claim this credit if it incorporated or qualified after December 31, 1971. You made an error when you added your Tax After Exemption Credits and G-1/5870A Taxes. We revised the subsidy amount because you made an error calculating your household income. Contact the agency listed on your notice. Gather: California Resident Income Tax Return (Form 540). You can also search our site by starting from the home page . 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 are legally married and you claimed someone other than your birth child, stepchild, adopted child, or eligible foster child as your qualifying person. We disallowed your Child and Dependent Care Expenses Credit because the full name of the qualifying person was not provided. Gather: Your Form 3514, California Earned Income Tax Credit. Please review your completed Form 3514, California Earned Income Tax Credit and your California Form 540 or 540 NR to confirm your entries and calculations are correct. You incorrectly calculated your CA Prorated Exemption Credits when you multiplied your Exemption Amount by your CA Exemption Credit Percentage. & Tax. This may have changed the tax rate. We impose a late filing penalty if an S corporation fails to file a tax return by the extended due date or if the return fails to contain the required information (incomplete). The penalty is 20 percent of the understatement of tax. The undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria. Schedule F, Profit or Loss from Farming Gather: Your Form 3514, California Earned Income Tax Credit and tax return. For forms and publications, visit the Forms and Publications search tool. Franchise Tax Board Penalty Reference Chart FTB 1024 (REV 10-2012) PAGE 2 . The due date of the return if filing form 109. For forms and publications, visit the Forms and Publications search tool. Please review your subtotals on "Part-II" on your Schedule CA (540), California Adjustments - Residents form. 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. You made an error on your Schedule S when you calculated the percentage on Line 10. (b) The amount exceeded the allowable amount based on your tax liability. (4) For all other amounts of liability, the date the assessment is final. You incorrectly transferred the totals from your attached schedules to your tax return. Business entities whose quarterly estimated tax payment or extension payment exceeds $20,000 or whose total tax liability exceeds $80,000 for any income year, are required to make all future payments by electronic funds transfer (EFT). We revised the amount of tax credits to match the amount you claimed on your original tax return. You made an error when you totaled your Schedule CA, Column E Adjustments to Income. You made an error when you transferred your Schedule CA adjustments to your tax return. Gather: W-2s, tax return, related tax documents, proof of payment, if applicable (e.g. We disallowed your Head of Household filing status because the number of days indicated on your California Form FTB 3532, Head of Household Filing Status Schedule that your qualifying person lived with you, did not meet the minimum required days. Qualify as many of ftb penalty code b total itemized deductions were not attach the correct amount due Processing and not to ftb penalty and c income when you.