FTB addresses extension dates and claims for refund - Spidell

FTB addresses extension dates and claims for refund


On its FAQs page regarding the 2020 filing and payment extensions, the FTB has stated that if the statute of limitations to file a timely claim for refund normally expires on April 15, 2021, the FTB will consider the claim timely if the individual taxpayer files the claim on or before May 17, 2021. For purposes of claiming a refund within one year of an overpayment, the look-back period will consider payments made within one year of the actual expiration of the statute of limitations, but if that date expires on April 15, 2021, the FTB will consider the claim for refund timely if the individual taxpayer files the claim on or before May 17, 2021.

You can access these FAQs at:

www.ftb.ca.gov/about-ftb/newsroom/2020-tax-year-extension-to-file-and-pay-individual.html