A letter from the Franchise Tax Board.
An FTB notice is a deadline before it is a bill. Here is what the common ones mean, what they are usually based on, and the composed way to answer.
California’s Franchise Tax Board issues notices from matched data — W-2s, 1099s, escrow reports, federal adjustments. The data is often incomplete, which is why the figure printed on the letter is a starting position rather than a conclusion.
The correct sequence is unglamorous and effective: read the notice type and the response deadline, pull the underlying return and records, reconcile the FTB’s figure against your own, then reply in writing with documentation attached. Telephone conversations leave no record; correspondence does.
Two errors cost clients the most. The first is paying an assessment that was never correct. The second is letting a protest window lapse, which turns a proposed assessment into a final one and moves the matter into collections — where liens and levies live.
Notices we see most
- FTB 4963 · Statement of Tax Due
A balance the FTB believes is outstanding, with accrued interest and penalties. Verify payments and credits already applied before remitting anything.
- FTB 4694 · Request for Tax Return
The FTB has income data suggesting a California filing requirement but no return on file. A response is required even if you owe nothing.
- FTB 5818 · Notice of Proposed Assessment
A proposed adjustment to your return. It becomes final if unprotested, so the protest window is the point of leverage.
- FTB 4734D · Request for Tax Information & Documents
Verification of withholding, credits, or dependents. Send precisely what is asked for — nothing more.
- FTB 1102 · Demand for Payment
A collection step that can precede a lien or levy. Time-sensitive; address immediately.
What is a California FTB notice?
It is written correspondence from the California Franchise Tax Board about your state tax account — a balance due, a return the FTB believes is missing, a proposed assessment, or a request to verify income or identity.
How long do I have to respond to an FTB notice?
Most notices state a deadline, commonly 30 days from the notice date. Missing it can convert a proposed assessment into a final one, so the date on the letter matters more than the amount printed on it.
Should I just pay the amount shown?
Not before the figure is verified. FTB notices are frequently based on incomplete information — a missing withholding credit, an unreported basis, or a return that was filed but not matched. Reconcile first, then respond.
Can you respond to the FTB on my behalf?
Yes. With a signed authorization we correspond with the Franchise Tax Board directly, in writing, and keep you copied on every exchange. Call (424) 425-1120 to start.
Send us the notice. We will read it today.
Consultations are complimentary and held in strict confidence. See our tax preparation services or the full rate card.