Glossary of California Notices

California

To find the particular Form, Notice or Letter- hold down the CTRL key and click “f” for find. Example: I want to search for FTB 3904, so I hold down CTRL and type “f”, a “find in page” box opens on the bottom left corner. Type FTB 3904 in the box and everywhere the results are found will be highlighted. Click “Match Case” and it will take you directly there.

Notice Number	Notice Name	Description
FTB2205VRC	Past Due Vehicle Registration and Fees	Your client received this notice because DMV records reported to the FTB (Franchise Tax Board) show past-due vehicle registration fees and/or other past-due fees.
FTB2227COD	Outstanding Court-Ordered Debt	Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The threshold for referral must be a minimum of $100 over 90 days past-due.
FTB4113PC	Insufficient Taxes Withheld	Your client received this notice because FTB records indicate your client may not have sufficient tax withheld from his/her salary to meet his/her state income tax liability. If your client is underpaid on his/her tax liability, the FTB will asses an underpayment penalty equal to 5% of the tax owed, plus 0.5% for every month thereafter the tax remains unpaid, for a maximum penalty of 25% of the tax owed.
FTB4114PC	Annual Tax Liability	Your client received this notice because FTB records indicate your client may not be paying enough estimated tax to cover his/her annual tax liability.
FTB4600	No Filing History	When no return is shown to be on file for a taxpayer who has activity within the State, the FTB issues Notice 4600. Your client may meet the prescribed exceptions for filing, but have no history of reporting his/her reason for exemption from California income tax.
FTB 2204VRC	Past-Due Vehicle Registration and Fees	Your client received this notice because DMV records reported to the FTB show past-due vehicle registration fees and/or other past-due fees. Your client may have previously received notice FTB 2201 VRC, Order to Withhold - Vehicle Registration Fees, which ordered your client's bank or financial institution to levy the unpaid balance and remit the amount to the FTB directly.
FTB 2229COD	Outstanding Court Penalties	Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The delinquent debt must be at least $100 over 90 days past-due.
FTB 2905PIT	Earnings Withholding Order	Your client received an Earnings Withholding Order because: they have past-due taxes owed to the State, or they employ a taxpayer with past-due taxes owed to the State. When the FTB is unsuccessful in attempting to collect debt or past-due taxes from the taxpayers, the FTB will instruct the taxpayers' employer(s) to withhold up to 25% of the employee's disposable pay and remit it to the FTB each pay period. Wage garnishment will continue until the Withholding Order is released.
FTB 1102	Past-Due Income Tax	Your client received Notice 1102 because they have a past-due and legally enforceable California income tax debt, and they are entitled to a federal tax refund.
FTB 4141	Delinquent Debt	Your client received this notice because they had a delinquent debt that was referred to the FTB for collection. In order to satisfy the liability, the FTB intercepted and offset (reduced) your client's state income tax refund, lottery winnings, and/or unclaimed property payments.
FTB 5830	Tax Return Adjustment Proposed	Your client received Notice 5830 because the FTB proposed an adjustment to your client's filed tax return(s). The proposed adjustment generally results in additional amount of tax and/or penalty owed.
FTB 4963	Balance Due on State Income Taxes	Your client received Notice 4963 because they have a balance due for personal state income taxes. If the client has reason to believe the income tax is not correct, they may be able to appeal to the California Office of Tax Appeals (OTA) by the appeal date.
FTB 4516	Cal EITC Claim Denied	Your client received this notice because the FTB denied the taxpayer’s claim of the California Earned Income Tax Credit (Cal EITC) made on their filed California Income Tax Return. Notice 4516 is issued in either circumstance if the Cal EITC resulted in a refund of prior taxes paid (i.e. “claim for refund”), or reduced the amount of the current year tax liability. Thus, the FTB’s denial of the Cal EITC may or may not result in a current amount of tax owed.
FTB 2201VRC	Past-Due Vehicle Registration Fees	Your client received this notice because DMV records reported to the FTB show past-due vehicle registration fees. Your client may have previously received notice FTB 2205 VRC, Demand for Payment - Vehicle Registration for delinquent vehicle registration fees, or FTB 2204 VRC, Earnings Withholding Order - Vehicle Registration, which ordered the garnishment of your client's reported salaries or wages.
FTB 4505	Balance Due on Personal Income Taxes	Your client received this notice because he/she has a balance due on his/her California personal income taxes.
FTB 1181	Unable to Verify POA Relationship Request	Your client received this notice because the FTB is unable to verify the relationship upon initial processing of the Power of Attorney (POA) relationship request.
FTB 1182	Unable to verify TIA relationship request	Your client received this notice because the FTB is unable to verify the relationship upon initial processing of the TIA relationship request.
FTB 2930	Unpaid Tax Liability	Your client received Notice 2930 because FTB records show he/she has an unpaid tax liability* owed to the State. The FTB previously tried contacting the client to collect the tax, but because no payment or correspondence was received from the taxpayer, the FTB placed a lien on the client’s personal and/or real property.
FTB 5818	Change to Individual Income Tax Return	Your client received this notice because the FTB made a change to the individual income tax return filed for the tax year listed on the notice.
FTB 4515	Cal EITC Not Substantiated	Your client received this notice because the FTB adjusted the claim for the California Earned Income Tax Credit (Cal EITC) on his or her filed state income tax return. This notice is sent when the FTB has not received enough documentation from the taxpayer to substantiate or qualify for the Cal EITC.
FTB 4579	Employee Wage Withholding	Your client received this notice in their capacity as a business owner. The FTB has contacted your client to confirm the state wages/salary and related withholding amounts for one or more taxpayers in their employ.
FTB 2230 COD	Delinquent Debt	Your client received this notice because a court or participating state agency referred an outstanding court-ordered debt and/or other fines, fees, and penalties to the FTB for collection. The delinquent debt must be at least $100 over 90 days past-due.
FTB 4083 PC	Active Installment Agreement	Your client received this notice because they may have an active installment agreement with the FTB. This letter explains the benefits of resolving tax liabilities sooner and presents payment options that can reduce the time to satisfy the remaining balances.
FTB 4734D	Tax Return Selected for Review	Your client received this notice because their tax return was selected for review as a security measure to protect against tax-related identity theft.
FTB 4737	Information Verification Required	Your client received this notice because the FTB is unable to verify the information provided on the tax return.
FTB 4514	Additional Information Needed	Even though the FTB has already processed your clients tax return and issued a refund, your client received this notice because the FTB needs additional information to verify that you qualified for the California Earned Income Tax Credit.
FTB 4502	Additional Information Required	Your client received this notice because the FTB needs additional information to verify that you qualified for the California Earned Income Tax Credit.
FTB 1183	Unable to Verify Relationship	You have received this notice because the FTB is unable to verify the relationship upon initial processing of the Power of Attorney (POA)/Tax Information Authorization (TIA) relationship request.
FTB 4992	Balance Due	Your client received this notice because they owe on their personal income taxes and has a balance due.
FTB 3904	Confirmation Required	Your client received this notice because the FTB needs to confirm they filed a specific tax return as a security measure to protect against tax-related identity theft.

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