Nonfiler payment plan
The FTB has announced they will offer a provisional payment plan for taxpayers that will allow taxpayers to make payments towards their tax liability without involuntary collection action taking place, while they prepare their missing personal income tax returns.
To qualify, a taxpayer must:
- Owe a balance of $25,000 or less.
- Respond to billing notices prior to their account going into an involuntary collection state.
- File all their missing valid personal income tax returns within 30 days.
- Agree to be compliant for all future tax years.
- Not have any legal actions in process or pending.
If a taxpayer fails to file the missing returns, collection actions will continue.
If there is a balance due once the missing valid personal income tax returns are filed, the taxpayer will be placed in an installment agreement. The installment agreement will continue as long as the taxpayer continues to make their payments timely and no additional liabilities are applied.
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