When an adjustment to a tax return results in additional tax, a Notice of Proposed Assessment (NPA) is issued. A Notice of Proposed Assessment is issued to business entities on the basis of: Additional tax due based on an audit of an original or amended tax return.

Why did I get a letter from the Franchise tax Board?

Why you received this notice This letter is a reminder to file your 2017 tax year information returns with us if you have a filing requirement.

What is an NPA payment?

Upon completion of the audit, we mail a Notice of Proposed Assessment (NPA) to you if you owe additional: Tax.

When do you receive a notice of proposed assessment?

The Notice of Proposed Assessment informs you of our intention to assess additional tax and/or penalty. You have a right to protest the proposed assessment within 60 days. If you agree with the assessment, follow the instructions provided on your notice.

When to respond to FTB notice of proposed assessment?

The specific time frames to respond or to make a payment will be extended based on the delay. If you received a notice with a postmark date between 08/19/2020 and 08/28/2020, the following is applicable: The time period to protest a Notice of Proposed Assessment is 60 days from the postmark date on the envelope.

Is the California earned income tax credit approved?

We do not have enough information to approve the California Earned Income Tax Credit (Cal EITC) and/or the Young Child Tax Credit (YCTC) you claimed on your tax return. If you do not send the required supporting documentation within 30 days of the date on your notice, we may deny all or some of your Cal EITC and/or YCTC.

When to appeal a notice of action denying a claim?

The time period to appeal a Notice of Action denying a claim for refund is 90 days from the postmark date on the envelope. We apologize for any inconvenience.