California FTB Late Filing Penalties


California FTB Late Filing Penalties

Three types of penalties for FTB late filing:

  1. Delinquent Filing Penalty (Individuals and Businesses)
  2. Return Late Filing Penalty (S Corporations, Partnerships, and LLCs treated as Partnerships)
  3. Demand Penalty (Individuals and Businesses)

Delinquent Filing Penalty

5% of the amount due, a maximum of 25% of the amount due

If you owe $540 or less, the total is $135 or 100% of the amount due, whichever is less.

Return Late Filing Penalty

Partnership Penalty:

  • Before January 1, 2011: $10 for each partner/member, per month (up to 5 months).
  • On or after January 1, 2011: $18 for each partner/member, per month (up to 12 months).

S Corporation Penalty: 

  • On or after January 1, 2011: $18 for each shareholder, per month (up to 12 months).

Demand Penalty

You did not file a return by the due date on the Demand for a Tax Return letter. You may owe penalties and interest, even if your tax return shows that a refund is due.

25% of the total tax amount due, regardless of any payments or credits made on time

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