Step 1: Relax. There may still be time to take care of this.
A government tax notice can be stressful, but it does not automatically mean you are being audited or that collection action is imminent. Do not ignore it. Some letters have short deadlines that affect appeal rights, benefits, refunds, or collection actions. Open the entire letter, identify the date and response deadline, and keep every page and envelope.
Step 2: Find the FTB notice number and responsible unit
Look for an identifier such as FTB 4502, FTB 4601, AUD 1515, or LEG 2163. These are reference identifiers, not reliable indicators of urgency by themselves. The actual notice explains the issue, response date, and where to send documents or whom to contact. Some notices use an ENS suffix; here those are grouped separately for easier browsing, though ENS is not a universal severity rating.
Common FTB issues include missing returns, return adjustments, credit verification, audits, payment plans, liens, collections, and formal protests.
FTB demanded a tax return or issued an estimated assessment? Paying is not the same as filing.
One of the most costly misunderstandings we see is a taxpayer receiving a Demand for Tax Return (FTB 4601) or an estimated Notice of Proposed Assessment, paying the amount billed, and believing the problem is completely resolved. Payment does not substitute for a required California tax return. If the return is required, it should still be filed—even when the estimated assessment has been paid. If you are not required to file, you should respond with the explanation and documentation requested by FTB.
When a taxpayer fails to respond to a demand, FTB may estimate income and propose tax, penalties and fees based on information available to it. That estimate is not necessarily the amount that would appear on an accurately prepared return. Filing the actual return and reconciling it with FTB's assessment and payments is essential, but the proper correction or refund process depends on whether the assessment is proposed or already final.
California's 20-year collection period: a crucial distinction
Under California Revenue and Taxation Code § 19255, the general collection limitation is 20 years from when the latest tax liability for the year becomes due and payable—not automatically 20 years from the date a return is filed. A later qualifying liability or fee can change the start date, and statutory suspensions or extensions may apply. FTB can establish a liability through its assessment process even when the taxpayer has not filed a return. Accordingly, it would be incorrect to assume that failing to file always prevents the 20-year collection clock from beginning.
Why this matters: An account can appear quiet after a payment while an unfiled-return issue, an unresolved assessment, or a discrepancy remains. Later notices or collection problems may surface. Confirm that the required return was filed, all assessments and payments were correctly applied, and the year is actually resolved.
Practical checklist: (1) Identify the tax year and notice; (2) confirm whether a return was filed and accepted; (3) determine whether the assessment is proposed or final; (4) prepare the correct return or explain why filing is not required; (5) reconcile payments, penalties, and FTB's account transcript; and (6) preserve all appeal, protest, and refund deadlines.
Step 3: Search California FTB notices by number or name
Each notice below shows a short explanation without clicking. Select Learn more to see typical next steps and a link to FTB's full official reference. Grouped by form family and sorted numerically within each group.
FTB notices and letters (23)
1526Q: Final Request for Federal Information – Pending Claim for RefundFTB has not received federal information requested for a refund claim.Learn more +
What it usually means: FTB has not received federal information requested for a refund claim.
What to do: Send the requested questionnaire and documents. Check your actual letter for the exact deadline, contact details, and required response method.
1581B: Hold Pending Federal ActionAn FTB audit is on hold pending final federal action.Learn more +
What it usually means: An FTB audit is on hold pending final federal action.
What to do: Track the federal determination and provide requested documentation. Check your actual letter for the exact deadline, contact details, and required response method.
2205 VRC: Demand for Payment – Vehicle RegistrationFTB is collecting delinquent vehicle registration or parking amounts.Learn more +
What it usually means: FTB is collecting delinquent vehicle registration or parking amounts.
What to do: Verify the balance and follow the collection instructions. Check your actual letter for the exact deadline, contact details, and required response method.
2227 COD: Demand for Payment – Court-Ordered DebtFTB is collecting a past-due court-ordered debt.Learn more +
What it usually means: FTB is collecting a past-due court-ordered debt.
What to do: Check the balance and payment or dispute options. Check your actual letter for the exact deadline, contact details, and required response method.
2905 PIT: Earnings Withholding Order – TaxesFTB has directed an employer to withhold wages toward an unpaid tax debt.Learn more +
What it usually means: FTB has directed an employer to withhold wages toward an unpaid tax debt.
What to do: Review the order immediately and contact FTB about payment or hardship options. Check your actual letter for the exact deadline, contact details, and required response method.
3542A: Document Request – Motion Picture Credit PendingFTB needs proof supporting a claimed motion picture credit.Learn more +
What it usually means: FTB needs proof supporting a claimed motion picture credit.
What to do: Provide the requested documentation by the notice deadline. Check your actual letter for the exact deadline, contact details, and required response method.
3569: Financial Statement DueFTB seeks updated financial information related to an installment agreement.Learn more +
What it usually means: FTB seeks updated financial information related to an installment agreement.
What to do: Review the financial statement requirements and respond by the deadline. Check your actual letter for the exact deadline, contact details, and required response method.
3911: Full Online Account Access RequestedA tax representative requested expanded MyFTB account access.Learn more +
What it usually means: A tax representative requested expanded MyFTB account access.
What to do: Authorize or deny the request using the code or MyFTB. Check your actual letter for the exact deadline, contact details, and required response method.
4113 PC: Determining Your Wage WithholdingFTB believes California wage withholding may be insufficient.Learn more +
What it usually means: FTB believes California wage withholding may be insufficient.
What to do: Review withholding and contact the number shown. Check your actual letter for the exact deadline, contact details, and required response method.
4114 PC: Determining Your Estimated TaxFTB believes estimated payments may be insufficient.Learn more +
What it usually means: FTB believes estimated payments may be insufficient.
What to do: Review estimated payments and contact the number shown. Check your actual letter for the exact deadline, contact details, and required response method.
4156 ENS: Estimate Credit StatusFTB revised a return based on enclosed reasons.Learn more +
What it usually means: FTB revised a return based on enclosed reasons.
What to do: Review the adjustment and supporting payment records. Check your actual letter for the exact deadline, contact details, and required response method.
4224A ENS: Assessment Information – Federal AdjustmentFTB requests or communicates information connected with a federal adjustment.Learn more +
What it usually means: FTB requests or communicates information connected with a federal adjustment.
What to do: Review the federal change and respond through the method listed on the notice. Check your actual letter for the exact deadline, contact details, and required response method.
4502: Additional Documentation Required – Refund PendingFTB needs records to verify Cal EITC, YCTC, or FYTC before approving the credit.Learn more +
What it usually means: FTB needs records to verify Cal EITC, YCTC, or FYTC before approving the credit.
What to do: Provide the listed supporting documents; the notice generally provides 30 days. Check your actual letter for the exact deadline, contact details, and required response method.
4601: Demand for Tax ReturnFTB has no record of a required personal income tax return.Learn more +
What it usually means: FTB has no record of a required personal income tax return.
What to do: File or explain why no return is due within the stated 30-day period; otherwise FTB may estimate tax. Check your actual letter for the exact deadline, contact details, and required response method.
4684/4685: Demand for Tax ReturnA return is missing and FTB requests filing or an explanation.Learn more +
What it usually means: A return is missing and FTB requests filing or an explanation.
What to do: Check the exact year and response instructions in the demand. Check your actual letter for the exact deadline, contact details, and required response method.
4720 ENS: Future LiabilityFTB cannot yet process a payment arrangement while a return or assessment is pending.Learn more +
What it usually means: FTB cannot yet process a payment arrangement while a return or assessment is pending.
What to do: Review the pending item and follow the notice instructions. Check your actual letter for the exact deadline, contact details, and required response method.
4973 ENS: Demand to Furnish InformationFTB is formally asking for specified information.Learn more +
What it usually means: FTB is formally asking for specified information.
What to do: Identify the requested records and respond to the issuing unit. Check your actual letter for the exact deadline, contact details, and required response method.
4973H ENS: Demand to Furnish InformationFTB requests information from records or personal knowledge for tax administration.Learn more +
What it usually means: FTB requests information from records or personal knowledge for tax administration.
What to do: Review the precise request and response deadline. Check your actual letter for the exact deadline, contact details, and required response method.
5005 ENS: Installment Agreement Financial Statement RequestThe proposed installment payment does not meet FTB guidelines.Learn more +
What it usually means: The proposed installment payment does not meet FTB guidelines.
What to do: Review financial statement requirements and proposed payment. Check your actual letter for the exact deadline, contact details, and required response method.
5006 ENS: Installment Agreement Form CorrectionAn IRS Form 9465 was submitted instead of the California installment agreement form.Learn more +
What it usually means: An IRS Form 9465 was submitted instead of the California installment agreement form.
What to do: Use the applicable California FTB installment agreement process. Check your actual letter for the exact deadline, contact details, and required response method.
5818: Notice of Tax Return ChangeFTB changed information on a filed tax return.Learn more +
What it usually means: FTB changed information on a filed tax return.
What to do: Compare the change against the filed return, payments, and supporting records. Check your actual letter for the exact deadline, contact details, and required response method.
2931A ENS: Partial Release of Lien – No FundsFTB approved a partial lien release.Learn more +
What it usually means: FTB approved a partial lien release.
What to do: Confirm the property and scope of the release. Check your actual letter for the exact deadline, contact details, and required response method.
1506: Demand for Requested InformationFTB reports prior audit requests went unanswered.Learn more +
What it usually means: FTB reports prior audit requests went unanswered.
What to do: Treat as a priority and contact the auditor. Check your actual letter for the exact deadline, contact details, and required response method.
1511: Follow Up Letter – Information RequestFTB has not received a response to an audit information request.Learn more +
What it usually means: FTB has not received a response to an audit information request.
What to do: Contact the assigned auditor promptly and address missing records. Check your actual letter for the exact deadline, contact details, and required response method.
1515: Information Document RequestAn FTB auditor requests records or explanations.Learn more +
What it usually means: An FTB auditor requests records or explanations.
What to do: Provide the specified records or discuss scope and timing with the auditor. Check your actual letter for the exact deadline, contact details, and required response method.
1515A: California Tax Audit – Information RequestCover letter accompanying multiple information requests.Learn more +
What it usually means: Cover letter accompanying multiple information requests.
What to do: Review every enclosed request and due date. Check your actual letter for the exact deadline, contact details, and required response method.
1527: California Audit Position Letter – AIPS SummaryAn auditor presents determinations on audit issues.Learn more +
What it usually means: An auditor presents determinations on audit issues.
What to do: Review proposed findings and available response rights. Check your actual letter for the exact deadline, contact details, and required response method.
1527A: California Audit Position Letter – No AIPSAn auditor presents determinations on audit issues.Learn more +
What it usually means: An auditor presents determinations on audit issues.
What to do: Review proposed findings and available response rights. Check your actual letter for the exact deadline, contact details, and required response method.
1541B: Audit Issue Presentation Sheet (AIPS)FTB presents its position on an audit issue.Learn more +
What it usually means: FTB presents its position on an audit issue.
What to do: Review factual and legal assumptions before responding. Check your actual letter for the exact deadline, contact details, and required response method.
9921: Authorization to Release Information to FTBFTB requests permission to obtain information.Learn more +
What it usually means: FTB requests permission to obtain information.
What to do: Review the scope before signing or responding. Check your actual letter for the exact deadline, contact details, and required response method.
2124: Free Form Letter ShellGeneral legal-program correspondence template.Learn more +
What it usually means: General legal-program correspondence template.
What to do: Read the actual letter for the issue and instructions. Check your actual letter for the exact deadline, contact details, and required response method.
2163: Docketed Protest Initial Contact LetterAssigned staff is initiating contact about a docketed protest.Learn more +
What it usually means: Assigned staff is initiating contact about a docketed protest.
What to do: Respond to the assigned contact and preserve protest deadlines. Check your actual letter for the exact deadline, contact details, and required response method.
2183: Information Missing from Settlement RequestFTB needs additional information to process a settlement request.Learn more +
What it usually means: FTB needs additional information to process a settlement request.
What to do: Supply the missing documents by the requested date. Check your actual letter for the exact deadline, contact details, and required response method.
2191: Cover Letter Appeal StipulationFTB sends a proposed stipulation that may resolve and dismiss an appeal.Learn more +
What it usually means: FTB sends a proposed stipulation that may resolve and dismiss an appeal.
What to do: Review carefully before signing; signing may end the appeal. Check your actual letter for the exact deadline, contact details, and required response method.
This is a curated reference, not an exhaustive list of FTB correspondence. Summaries are simplified from the FTB's public notices directory. The full notice you received controls; some FTB notices have different response procedures and time limits.
D’Ruiz Services in Chula Vista can help review the correspondence, identify the issue and deadline, and discuss next steps. Roberto E. Ruiz, EA, provides authorized tax representation where appropriate. Please bring the complete notice and any related filings or prior letters.
