Franchise Tax Board
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The primary function of the Franchise Tax Board is to administer the Revenue and Taxation Code for the state of California.
Franchise Tax Board
PO Box 942840
Sacramento, CA 94240-0040
(800) 338-0505 (in California)
(800) 852-5711 (outside of California)
(916) 845-6500 (from outside the US)
www.ftb.ca.gov
Complaint Jurisdiction:
State personal income taxes (individuals); state franchise taxes and income taxes (corporations); homeowner or renter assistance claims
Complaints Outside Jurisdiction:
Problems relating to the withholding portion of the state personal income tax; sales tax and real property tax laws.
If a consumer has a dispute with the FTB over corporate or personal income tax and all rights with the FTB have been exhausted, the consumer may file an appeal with the Board of Equalization.
Board of Equalization
(916) 322-2270
www.boe.ca.gov
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