California FTB — Income Taxes & Refunds

About us Contact us MyFTB Translate State of California Franchise Tax Board Menu Menu Custom Google Search Submit Close File Overview Personal Business Ways to file When to file After you file Didn’t file? Forms Overview Search What’s new Draft forms Changes en español Pay Overview Payment options Third-party payments Penalties and interest Collections Withholding If you cannot pay Refund Where’s my refund? For businesses Help About us About us Newsroom Meetings Careers Data, reports, and plans Related content FTB Strategic Plan (Updated 01/2026) Procedures Management team directory Home about ftb About us Our mission is to help taxpayers file timely and accurate tax returns, and pay the correct amount to fund services important to Californians.

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Generally, you must file an income tax return if you’re a resident, part-year resident, or nonresident and: Are required to file a federal return Receive income from a source in California Have income above a certain amount

Should you file? If you do not owe taxes or have to file, you may be able to get a refund. If you qualify for the California Earned Income Tax Credit (EITC), you can get up to $3,756 If you had money withheld out of your paycheck for state taxes, you may be able to get a refund

We now accept 2023, 2024, and 2025. To begin CalFile, create a MyFTB account You must have a MyFTB account to use CalFile. CalFile registration Use CalFile and all MyFTB services To register, you must have filed a CA tax return for 1 of the last 5 years. Most people can create an account in real-time. You may receive your PIN in the mail.

CalFile Qualifications 2025 Qualifications 2024 Qualifications 2023 CalFile Qualifications 2025 General Qualify Do not qualify Filing an original 2025 return A California resident for the entire year Claiming 10 or fewer dependents

The due date to file your California state tax return and pay any balance due is April 15, 2026. However, California grants an automatic extension until October 15, 2026 to file your return, although your payment is still due by April 15, 2026. No application is required for an extension to file.

Outside of the USA Farmers or fisherman Personal income tax The due date to file your California state tax return and pay any balance due is April 15, 2026. However, California grants an automatic extension until October 15, 2026 to file your return, although your payment is still due by April 15, 2026. No application is required for an extension to file. File and pay on time to avoid penalties and fees and use web pay to make your payment. File online File your state tax returns for free with CalFile or review our other online filing options. File by mail Use one of the following forms when filing: Form 540: Form Booklet Form 540 2EZ: Form Booklet Form 540NR: Form Booklet Extension to file Send us your payment if you are not ready to file your return. Pay by April 15, 2026 to avoid penalties and interest. We give you an automatic extension to file your return. No application is required. The deadline to pay is April 15, 2026. Make your extension payment for free using Web Pay. When making a web payment, select "extension". Or, visit our other payment options. When making an extension payment by mail use Payment Voucher for Automatic Extension for Individuals (form FTB 3519). Estimated tax Estimated tax payments are made once a quarter. To pay your estimated tax, visit payment options. For 2026, use Estimated Tax for Individuals (Form 540-ES) when paying by mail. 1st quarter payment deadline: April 15, 2026 2nd quarter payment deadline: June 15, 2026 3rd quarter payment deadline: September 15, 2026 4th quarter payment deadline: January 15, 2027 Visit Instructions for Form 540-ES for percentages due and more information. Estates and trusts If you are filing a return for an estate or trust, you must file the return and pay by either: Calendar year: April 15, 2026 Fiscal year: 15th day of the 4th month after the taxable year ended If you are filing a return for a bankruptcy estate, you must file the return and pay by either: Calendar year: April 15, 2026 Fiscal year: Within a fiscal year period of receiving income, but this period cannot exceed 12 months Allocate estimated tax payments A trust or decedent’s estate (for its final year) may choose to distribute (allocate) estimated tax payments to beneficiaries. To distribute the estimated tax payments to beneficiaries, the trust or decedent’s estate must file Form 541-T by the 65th day after the close of the current taxable year. If a trust files by calendar year, it must file Form 541-T by March 5, 2026. Outside of the USA If you are living or traveling outside of the U.S. on April 15, 2026, file and pay your taxes by June 15, 2026. If you need more time to file, we give you an automatic extension. The deadline is December 15, 2026. No application is required. To avoid penalties, you must pay by June 15, 2026. If you owe taxes, interest will still accrue from the original due date. Write Outside the USA on April 15, 2026 at the top of your tax return in red ink.

An extension to file your tax return is not an extension to pay. Pay the amount you owe by April 15, 2026 to avoid penalties and interest. Make a payment Use Payment for Automatic Extension for Individuals (FTB 3519) to make a payment by mail if both of the following apply: You cannot file your 2025 tax return by April 15, 2026 You owe tax for 2025

Sole proprietorships Sole Proprietorships must use Web Pay personal. It has come to our attention some recently registered business entities may not be able to use the FTB Web Pay application. We are diligently working to resolve the issue to ensure all business entities may use the Web Pay application. If an entity is unable to use Web Pay, FTB offers several other payment options.

2.3%

You may be eligible for an installment agreement if: Amount due does not exceed $25,000 You can pay the amount in 60 months or less You’ve filed all your income tax returns for the past 5 years You can’t apply online if you have a: Current installment agreement with us Wage garnishment (earnings withholding order) Bank levy (order to withhold) Other collection orders (warrant, continuous order to withhold) Instead, give us a call to apply. You may have to submit a financial statement for approval. A tax lien may be a condition of your arrangement.

If you apply for a payment plan (installment agreement), it may take up to 90 days to process your request. Typically, you may have up to 3 to 5 years to pay off your balance.

While we process your request, you should still make your payments to: Avoid more interest and penalties Prevent this balance from being sent to collections or your wages garnished

You can’t apply online if you have a: Current installment agreement with us Wage garnishment (earnings withholding order) Bank levy (order to withhold) Other collection orders (warrant, continuous order to withhold) Instead, give us a call to apply.

Business If you apply for a payment plan, it may take up to 90 days to process your request. Typically, you may have up to 12 months to pay off your balance. If approved: It will cost you $50 to set up an agreement (added to your balance). You’ll receive an acceptance letter in the mail with payment details. While we process your request, you should still make your payments to: Avoid more interest and penalties Prevent this balance from being sent to collections Eligibility You may be eligible for an installment agreement if: Amount due does not exceed $25,000 You can pay the amount in 12 months or less You’ve filed all your tax returns Note: This self-service currently has a limited availability and may not be available to all businesses.

What you’ll need: Social Security number ZIP Code Your exact refund amount Numbers in your mailing address If your mailing address is 1234 Main Street, the numbers are 1234.

How long it normally takes to receive a refund e-file: Up to 3 weeks Paper: Up to 3 months Some tax returns and payments need extra review for accuracy, completeness, and to protect taxpayers from fraud and identity theft. Extra processing time may be necessary.

Prior year refunds You must contact us to check the status of a prior year tax refund.

If you received a refund amount different than the amount on your tax return, we’ll mail you a letter. Wait for that letter before you contact us.

To qualify for CalEITC you must meet all of the following requirements during the tax year: You’re at least 18 years old or have a qualifying child Have earned income of at least $1 and not more than $32,900 Have a valid Social Security Number or Individual Taxpayer Identification Number (ITIN) for you, your spouse/RDP, and any qualifying children Live in California for more than half the filing year Not be eligible to be claimed as a qualifying child of another taxpayer Not be eligible to be claimed as a dependent of another taxpayer unless you have a qualifying child Married/registered domestic partner (RDP) filing separately filers must meet all of the following requirements: Had a qualifying child who lived with you for more than half of the tax year, and: You lived apart from your spouse/RDP for the last 6 months of the tax year, or You are legally separated by state law under a written separation agreement or a decree of separate maintenance and you did not live in the same household as your spouse/RDP at the end of the tax year

Use our EITC calculator or review the 2025 CalEITC credit table to calculate how much you may get when you file your tax year 2025 return.

*FYTC, unlike the other credits above, is awarded per qualifying taxpayer. The credit would be up to $2,378 if both primary taxpayer and spouse/RDP qualify.

**For information on the maximum income allowed to qualify for the federal EITC based on filing status and number of children or relatives claimed, visit the IRS’s EITC tables(external link) webpage.

The Young Child Tax Credit (YCTC) provides up to $1,189 per eligible tax return for tax year 2025. YCTC may provide you with cash back or reduce any tax you owe. California families qualify with earned income of $32,900 or less. You also must have a qualifying child under 6 years old at the end of the tax year and qualify for CalEITC – with one exception.

For tax year 2025, you may qualify for YCTC with total earned income of zero dollars or less provided all the following apply: Your total wages, salaries, tips, and other employee compensation (whether subject to California withholding or not), if any, do not exceed $35,640. Your total net loss does not exceed $35,640. You otherwise meet the CalEITC and YCTC requirements.

For tax year 2025, the Foster Youth Tax Credit (FYTC) provides up to $1,189 per eligible individual or up to $2,378 if both primary taxpayer and spouse/RDP qualify. FYTC may provide you with cash back or reduce any tax you owe. Current and former foster youth must meet all of the following requirements: Qualify for the California Earned Income Tax Credit (CalEITC) Were ages 18 to 25 at the end of the tax year Were in foster care at age 13 or older and placed through the California foster care system Claim the credit on the 2025 FTB 3514 form, California Earned Income Tax Credit, or follow the instructions on your tax software Satisfy foster care verification requirement

If you live in California, you can get free tax help from these programs: Volunteer Income Tax Assistance (VITA), if you: Make $69,000 or less, generally Have disabilities, or Speak limited English Are active duty or retired military personnel, or a dependent Tax Counseling for the Elderly (TCE), if you’re at least 60 years old

VITA locations are generally open February through May, but others may be open year round depending on the location. The FTB VITA Site locator is currently under maintenance. To find a VITA location, please go to the IRS VITA Site Locator Tool using the link below.

Individual You must have a valid phone number You will need information from a California tax return filed for 1 of the last 5 tax years If you do not have a copy of your return, you must call us You cannot use information from an amended return If you moved since you filed your last tax return, call us to update your mailing address before you register for a MyFTB account Do not use your SSN or ITIN as your user name After registering, you can select how you want to activate your account Activate your account now - Answer personal questions from a third-party credit agency (TransUnion) for instant access Mail a PIN letter - Have a PIN letter mailed to your address. You should receive your PIN by U.S. mail within 5 to 7 business days

Fiduciary and Group Form 540NR filers You cannot register for a MyFTB account at this time.

“Activate your account now” option If you completed your registration using this option, you must: Select the confirmation link in the email. Log in with your User Name and Password. You must complete this within 72 hours of registration. “Mail a PIN letter” option If you used this option, once you receive your letter you must: Log in with your User Name and Password Provide the PIN If you do not use the PIN within 21 days, you will need to re-register. We’ll not provide your PIN by phone, FAX, or email.

How to schedule an appointment 1 Select office Select the "Schedule an appointment" link below for the office you plan to visit. 2 Schedule You will be directed to the QLess website to schedule your appointment. 3 Get updates You will receive text message updates as your appointment time nears. 4 Arrive early Arrive a few minutes before your appointment to check-in.

When making payments at an office location, remember that: We accept check, money order, and credit card payments We do not accept cash payments Credit card payments are not accepted for vehicle registration collections

If you have received a Notice of Proposed Assessment (NPA) and do not agree, you can protest. On your notice, there will be a Protest By date. You must submit your protest by that date, or your NPA will become final and billable.

To be valid, your claim must be: In writing Signed by you or your authorized representative Include the specific reason for your claim Filed within the statute of limitations (SOL) A claim for refund will not automatically stop collection action and cannot be filed if your business is suspended or forfeited

Generally, to be entitled to a credit or refund of an overpayment, you must file your claim for refund by the later of: 1 year from the date of overpayment 4 years after the original return due date. If you filed before the due date, you have 4 years from the original return due date to file a claim. If you filed after the extension, the return is late. You have 4 years from the original return due date to file a claim. If you made payments and never filed a tax return, you have 4 years from the original return due date to file a claim. 4 years after the date of a timely filed return, if filed within the extension period. Example: If you filed your return between the original return due date and the extended due date: It’s considered timely You have 4 years from the date you filed your return to file your claim You have federal adjustments

Generally, you must make estimated tax payments if you expect to owe at least $500 ($250 if married/RDP filing separately) in tax for 2026 (after subtracting withholding and credits) and you expect your withholding and credits to be less than the smaller of: 1. 90% of the tax shown on your 2026 tax return; or 2. 100% of the tax shown on your 2025 tax return including Alternative Minimum Tax (AMT). Note: • These percentages may be different if you are a higher income taxpayer, farmer, or fisherman. See Section C for more information.

Individuals who are required to make estimated tax payments, and whose 2025 California adjusted gross income is more than $150,000 (or $75,000 if married/RDP filing separately) must figure estimated tax based on the lesser of 90% of their tax for 2026 or 110% of their tax for 2025 including AMT. This rule does not apply to farmers or fishermen. Taxpayers with 2026 California adjusted gross income equal to or greater than $1,000,000 (or $500,000 if married/RDP filing separately) must figure estimated tax based on their tax for 2026.

Installment Payments – Installments due shall be 30% of the required annual payment for the 1st required installment, 40% of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment, and 30% of the required annual payment for the 4th required installment.

Web Pay – Make a payment online or schedule a future payment (up to one year in advance). Go to ftb.ca.gov/pay for more information. Do not mail Forms 540-ES to us. Electronic Funds Withdrawal (EFW) – Individuals can make an extension or estimated tax payment using tax preparation software. Check with your software provider to determine if they support EFW for extension or estimated tax payments. Do not mail Forms 540-ES to us. Credit card – Use your Discover, MasterCard, Visa, or American Express Card to pay your tax. Call 800.272.9829 or go to officialpayments.com, use code 1555. ACI Payments, Inc. (formerly Official Payments) charges a fee for this service. Do not mail Forms 540-ES if you pay by credit card.

Use form FTB 3522, LLC Tax Voucher, to pay the annual limited liability company (LLC) tax of $800 for taxable year 2026. An LLC should use this voucher if any of the following apply: • The LLC has articles of organization accepted by the California Secretary of State (SOS). • The LLC has a certificate of registration issued by the SOS. • The LLC is doing business in California.

The Limited Liability Company (LLC) must estimate the fee it will owe for the taxable year and must make an estimated fee payment by the 15th day of the 6th month of the current taxable year. LLCs should use form FTB 3536, Estimated Fee for LLCs, to remit the estimated fee payment. A penalty will apply if the LLC’s estimated fee payment is less than the fee owed for the taxable year. See Penalties and Interest, for more information. The LLC fee remains due and payable by the due date of the LLC’s return. LLCs should also use form FTB 3536 to pay by the due date of the LLC’s return any amount of the LLC fee owed that was not paid as a timely estimated fee payment. If the taxable year of the LLC ends prior to the 15th day of the 6th month of the taxable year, no estimated fee payment is due, and the LLC fee is due on the due date of the LLC’s return. If the LLC does not owe a fee, do not complete or mail form FTB 3536. If the LLC owes an estimated fee, complete the form below. Mail the form along with the check or money order payable to the Franchise Tax Board by the 15th day of the 6th month of the current taxable year (fiscal year) or June 15, 2026 (calendar year).

17942. (a) In addition to the tax imposed under Section 17941, every limited liability company subject to tax under Section 17941 shall pay annually to this state a fee equal to: (1) Nine hundred dollars ($900), if the total income from all sources derived from or attributable to this state for the taxable year is two hundred fifty thousand dollars ($250,000) or more, but less than five hundred thousand dollars ($500,000).

If you cannot pay your bill on time, you can request a one-time 30 day delay to pay your balance in full. Interest will continue to add to your balance due.

Online protest The fastest way to protest your NPA is online. Log in to your MyFTB account From the options listed, select Account and then Proposed Assessments Select the NPA number for the proposed assessment you want to protest and follow the online protest instructions Some proposed assessments may not display on the Proposed Assessment List. If you believe you have the right to protest an NPA not listed, select “send FTB a message”.

Written protest You can file your written protest by mail or fax. Include the following: A copy of your NPA Your name or business name, address and phone number Your identification number Amounts and tax years you wish to protest and any amounts you accept What you disagree with and why Any supporting documents Your signature, officer’s or authorized representative’s signature Business entities: include the name, title, and phone number of the contact person handling the protest

You can file an appeal with the Office of Tax Appeals - you must do this within 30 days of the date printed on your NOA.

Filing a protest will not stop the accrual of interest on the NPA. To stop the accrual of interest, pay your NPA balance in full within 15 days of the notice date.

What we cannot do Unfortunately, the Taxpayer Advocate will not resolve or accept your case for: Accounts not processed through our normal communication channels Delays and call center wait times Exception: When the delay creates an immediate economic hardship relating to a bank levy, wage garnishment, or tax lien Delays that result from your actions Constitutionality of the tax system or tax laws Identity theft Claim for refund

When to Pay the Annual LLC Tax The annual LLC tax is due and payable by the 15th day of the 4th month after the beginning of the LLC’s taxable year (fiscal year) or April 15, 2026 (calendar year). When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

Where to File Using black or blue ink, make a check or money order payable to the “Franchise Tax Board.” Write the California SOS file number, FEIN, and “2026 FTB 3522” on the check or money order. Detach the payment voucher from the bottom of the page. Enclose, but do not staple, your payment with the voucher and mail to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0531 Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. If no payment is due or paid electronically, do not mail this voucher.

Using black or blue ink, make your check or money order payable to the “Franchise Tax Board.” Write your SSN or ITIN and “2026 Form 540-ES” on it and mail to the address in Section F.

Number of qualifying children CalEITC, YCTC, FYTC max income CalEITC max credit YCTC max credit FYTC max credit * Federal EITC max credit**

None $32,900 $302 $0 $1,189 $649

1 $32,900 $2,016 $1,189 $1,189 $4,328

2 $32,900 $3,339 $1,189 $1,189 $7,152

3 or more $32,900 $3,756 $1,189 $1,189 $8,046

Payment Amount Due date

1 30% April 15, 2026

2 40% June 15, 2026

3 0% September 15, 2026

4 30% January 15, 2027

If the total California income rounded to the nearest whole dollar is: The fee amount is:

$250,000 - $499,999 $900

$500,000 - $999,999 $2,500

$1,000,000 - $4,999,999 $6,000

$5,000,000 or more $11,790

Customer service Live help for taxes 800-852-5711 Open weekdays 8 AM to 5 PM 916-845-6500 Outside the US

Automated help 800-338-0505 Available 24/7 Request forms, refund status, payments, and balance due

Personal Income tax collections 800-689-4776 Open weekdays 8 AM to 5 PM 916-845-4470 Outside the US

Business Income tax collections 888-635-0494 Open weekdays 8 AM to 5 PM 916-845-7033 Corporations (outside the US only) 916-845-7166 Limited Liability Companies (outside the US only) 916-845-7165 Partnerships (outside the US only)

Small Business Liaison FTBSmallBusinessLiaison@ftb.ca.gov Open weekdays 8 AM to 7 PM Helps business owners with their filing requirements.

California Relay Service 711 or 800-735-2929

Phone 800-353-9032 (toll free) 916-845-2829 (outside the U.S.) Available weekdays, 8 AM to 5 PM (Pacific Time), closed on state holidays

Los Angeles Online Schedule an appointment(external link) Phone 213-897-5196 Office Address 300 South Spring Street, Suite 5704 Los Angeles, CA 90013-1233

Oakland Online Schedule an appointment(external link) Phone 510-622-4693 Office Address 1515 Clay Street, Suite 305 Oakland, CA 94612-1445

Sacramento Online Schedule an appointment(external link) Phone 916-227-6822 Office Address 3321 Power Inn Road, Suite 250 Sacramento, CA 95826-3893

San Diego Online Schedule an appointment(external link) Phone 619-688-2550 Office Address 7575 Metropolitan Drive, Suite 201 San Diego, CA 92108-4532

Santa Ana Online Schedule an appointment(external link) Phone 714-558-4505 Office Address 600 West Santa Ana Boulevard, Suite 300 Santa Ana, CA 92701-4543

540-ES 3519 3576 3582 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008

100-ES 3522 3536 3537 3538 3539 3577 3578 3579 3586 3587 3588 Franchise Tax Board PO Box 942857 Sacramento CA 94257-0531

Protest Section MS F340 Franchise Tax Board PO Box 1286 Rancho Cordova CA 95741-1286

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Use Web Pay to pay with your checking or savings account - for free.

It will cost you $34 to set up an agreement (added to your balance).

It will cost you $50 to set up an agreement (added to your balance).

Forms and Publications

CalFile Qualifications 2025

Mailing addresses

2026 Instructions for Form 540-ES

2026 Instructions for Form FTB 3522

2026 Instructions for Form FTB 3536

The FTB VITA Site locator is currently under maintenance.

**For information on the maximum income allowed