California FTB — Income Taxes & Refunds
California statewide income-tax services; residency, income, entity type and individual programme conditions apply.
Check California residency, income and filing requirements. A return can also claim a refund or eligible credits.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Even if you are not required to file, a return may recover state withholding or claim an eligible refundable credit.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Do you need to file? (opens in a new tab)
Main content — Do you need to file?
Do you need to file?
Saved evidence: 3856ffc7af7fa19b · Agent source review
Review accepted tax years and the full qualification checklist. MyFTB is required; federal filing is separate.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — CalFile
CalFile
Saved evidence: b1ed1992239b3e2e · Agent source review
Use the original-return, residency, income and exclusion checklist before starting; not every taxpayer or return qualifies.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — CalFile qualifications (opens in a new tab)
Main content — CalFile Qualifications 2025
CalFile Qualifications 2025
Saved evidence: 7cf6531fc633c3de · Agent source review
Choose CalFile, qualifying free help or an approved provider; software terms and eligibility differ.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — e-file
e-file
Saved evidence: ff5c6f0efcc39323 · Agent source review
Review explicitly dated 2025-return deadlines, overseas exceptions and 2026 estimated-tax dates.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Personal income tax
Personal income tax
Saved evidence: 4c38f4766f2a128b · Agent source review
An extension to file does not extend the time to pay. Personal and entity extensions have different conditions.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Extension to file
Extension to file
Saved evidence: 70806df96615a1c1 · Agent source review
Use the correct personal or business payment type and tax year; payment is separate from filing a return.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Payment options
Payment options
Saved evidence: 7fbf1c8fe883af81 · Agent source review
Checking or savings payments are free. Sole proprietors use Personal; some recently registered entities may need another method.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — web pay (opens in a new tab)
Main content — Pay by bank account (Web Pay)
Pay by bank account (Web Pay)
Saved evidence: 8ce09b8abd6de73d · Agent source review
The external provider charges a percentage service fee; check the payment type and restrictions.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Credit card (opens in a new tab)
Main content — Credit card
credit card
Saved evidence: bfb249d8ee100c77 · Agent source review
Use the 2026 original instructions for thresholds and special cases. California installments are 30%, 40%, 0%, 30%.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Estimated tax payments
Estimated tax payments
Saved evidence: 5af81cdd63562bbe · Agent source review
Review amount, filing and repayment conditions, the approval-dependent setup charge and continued interest.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
An existing agreement, wage garnishment, levy or specified collection order can prevent online application. Call the personal collections team instead.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Payment plan (opens in a new tab)
Main content — Payment plans
Payment plans
Saved evidence: a75c67ca5f202cc0 · Agent source review
Business terms and setup charge differ from personal plans; online availability is limited for some businesses.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Payment plan (opens in a new tab)
Main content — Payment plans
Payment plans
Saved evidence: a75c67ca5f202cc0 · Agent source review
A one-time 30-day extension to pay a balance in full may be requested; interest continues.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Delay your bill payment (opens in a new tab)
Main content — Delay my bill payment
Delay my bill payment
Saved evidence: d8cd7c2eafa7a501 · Agent source review
Compare the official hardship routes and contact the correct collections team; approval is not automatic.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — If you cannot pay
If you cannot pay
Saved evidence: fe2d6aa8c936ca3c · Agent source review
Have the exact refund amount and requested identifying details ready on the official site. Prior-year status requires contact.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Contact FTB to check the status of a prior-year refund.
Official information checked October 16, 2026 · Details & sources
If your refund differs from your return, wait for FTB’s explanation letter before contacting the agency.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Where’s my refund
Where’s my refund
Saved evidence: b9ed4bc922fb21b2 · Agent source review
Review deposits, notices, missing checks and debt offsets using the official instructions.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Help with refunds
Help with refunds
Saved evidence: d0dc97364a392778 · Agent source review
Formal and informal claims, limitation periods and appeal routes differ. Review the facts of your specific claim.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — claim for refund (opens in a new tab)
Main content — Claim for refund
Claim for refund
Saved evidence: 4968a67ebf10d1ce · Agent source review
Review earned income, residency, SSN/ITIN and household conditions; amounts are maximums, not guaranteed awards.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
Main content — Check if you qualify for CalEITC
Check if you qualify for CalEITC
Saved evidence: d04ed860c2137c13 · Agent source review
Review the under-six child requirement and the special zero/net-negative-earned-income exception.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Young Child Tax Credit
Young Child Tax Credit
Saved evidence: b233fdd749fd1515 · Agent source review
Review age, California foster-care history, CalEITC and verification requirements; the maximum is per qualifying individual.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Foster Youth Tax Credit
Foster Youth Tax Credit
Saved evidence: 0844a6f3d95bb35a · Agent source review
Review eligibility and use the IRS locator referral while FTB’s locator is under maintenance; confirm site hours directly.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Most VITA sites operate February–May; some are open year round. FTB’s locator is under maintenance, so use the official IRS locator referral and confirm local availability.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Get free tax help
Get free tax help
Saved evidence: 34327fa10446160c · Agent source review
Use the official account to view tax information. Registration and activation requirements differ for individuals and representatives.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — MyFTB
MyFTB
Saved evidence: b4d1cb5715c49aba · Agent source review
Check original-return information, activation/PIN deadlines and the dedicated technical-support phone.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Fiduciary and group Form540NR filers cannot currently register for MyFTB, according to the account instructions.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — What you need to register (opens in a new tab)
Main content — MyFTB Help
MyFTB Help
Saved evidence: 927544f3a6d93b9c · Agent source review
Use final forms for the appropriate taxpayer, tax type and tax year. Draft forms and filenames are not effective-date evidence.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Forms and Publications
Forms and Publications
Saved evidence: 9ca152a9a622cac9 · Agent source review
Five actual locations provide appointment links and local phone numbers. Confirm availability before visiting.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Office locations
Office locations
Saved evidence: 1d8c6d14bd7d7d6c · Agent source review
Choose the return/form and payment purpose. Mailing boxes are not visitor counters.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Mailing addresses
Mailing addresses
Saved evidence: 0e9829df273a4f87 · Agent source review
Choose your actual entity and tax classification. SOS registration and CDTFA sales tax are separate.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Business
Business
Saved evidence: 0d58fa7f92b8d8ee · Agent source review
Calendar/fiscal year, entity type and payment category affect filing and payment dates; use the official entity-specific instructions.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — Due dates for businesses (opens in a new tab)
Main content — Due dates
due dates
Saved evidence: a149c96e4f6acbe1 · Agent source review
The annual tax and separate California-income fee have distinct vouchers and deadlines. Corporation elections and exceptions need separate review.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Limited liability company
Limited liability company
Saved evidence: baf293197f9109e5 · Agent source review
Follow the Protest By date on the actual notice. A protest, an OTA appeal and a refund claim use different procedures.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — disagree with a tax decision (opens in a new tab)
Main content — Disagree with an NPA
Disagree with an NPA
Saved evidence: 576ecbfe83bf9c1a · Agent source review
Use the route for the actual notice and stage of the dispute, including ordinary contact and qualified advocate assistance.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — disagree or resolve an issue (opens in a new tab)
Main content — Disagree or resolve an issue
Disagree or resolve an issue
Saved evidence: 2e5a3ff3857ee093 · Agent source review
Review the advocate criteria after ordinary attempts to resolve the issue; this is not a substitute for a timely formal appeal.
Service area: California income-tax programme. County discovery is not a determination of personal tax liability or eligibility. Area details & sources
The advocate does not replace ordinary communication channels or accept identity-theft and refund-claim cases. Routine waiting-time complaints are excluded, with an immediate economic-hardship exception.
Official information checked October 16, 2026 · Details & sources
Source checked October 16, 2026
California Franchise Tax Board · California FTB — (opens in a new tab)
Main content — Taxpayer Advocate Services
Taxpayer advocate services
Saved evidence: dcd246030445dcc3 · Agent source review