California State Tax Payment Plan

The California Franchise Tax Board (FTB) allows individuals to apply for an installment agreement (Installment Agreement) if they meet the following:

The liability is not more than $25,000.
The installment period does not exceed 60 moths.
There is no existing IA.
All required personal income tax returns have been filed.
If you owe more than $10,000 or your installment period will be longer than 3 years, you will be required to certify you are experiencing a financial hardship. (The FTB will contact you about this after they receive your initial application.)There are several options regarding how to apply for an IA, including:
Apply online.
By calling 1-800-689-4776 and using the Interactive Voice Response System. This can be done 24/7.
By completing and submitting Form FTB 3567, Installment Agreement Request. This should be mailed to the address listed on page 2 of the form.

If you apply by phone or mail, you should receive notification of your applications receipt within 30 days. If you do not, call 1-800-689-4776. This number can also be used for any questions you may have.

You should be aware that your liability will continue to accrue applicable penalties and interest until it has been paid in full. In addition, the state may file a lien to protect their interest until the liability has been paid off. You can check the status of your application online by visiting this page.

If your request is denied, you may ask for a review of your IA request within 30 days of the date listed on your rejection letter. This request should be mailed to:
Franchise Tax Board
PO Box 2952
Sacramento, CA 95812-2952