California Tax Refund, form or booklet number for

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Subject Author Date California Tax Refund, form or booklet number for Christopher 10-24-2009  Re: California Tax Refund, form or booklet number ... removeps-groups@yahoo.com 10-25-2009  Re: California Tax Refund, form or booklet number ... Mark Bole 10-25-2009  Re: California Tax Refund, form or booklet number ... D. Stussy 10-25-2009  Re: California Tax Refund, form or booklet number ... Mark Bole 10-25-2009  Re: California Tax Refund, form or booklet number ... D. Stussy 10-25-2009  Re: California Tax Refund, form or booklet number ... Mark Bole 10-25-2009  Re: California Tax Refund, form or booklet number ... Arthur Kamlet 10-25-2009  Re: California Tax Refund, form or booklet number ... Mark Bole 10-26-2009  Re: California Tax Refund, form or booklet number ... Stuart A. Bronstein 10-26-2009  Re: California Tax Refund, form or booklet number ... Seth 10-28-2009  Re: California Tax Refund, form or booklet number ... Stuart A. Bronstein 10-28-2009  Statute of Limitations Stuart A. Bronstein 10-26-2009  Re: Statute of Limitations Mark Bole 10-27-2009  Re: Statute of Limitations Stuart A. Bronstein 10-27-2009
Posted by Christopher on October 24, 2009, 3:54 pm Please log in for more thread options Filed my 2007 Calif. income tax only recently due to illness and paid, of course, interest and a $100+ penalty: wound up sending them about 5 times what I would have owed had I paid on time. I understand I can request a refund of some of what I sent the state. Anyone know the form number or booklet number or ... something. (And I realize, of course, I may not get any refund for a while considering the budget situation in Ca.) Thank you, people. Christopher -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by removeps-groups@yahoo.com on October 25, 2009, 3:40 pm Please log in for more thread options wrote: > Filed my 2007 Calif. income tax only recently due to illness and paid, > of course, interest and a $100+ penalty: wound up sending them about 5 > times what I would have owed had I paid on time. I understand I can > request a refund of some of what I sent the state. Anyone know the > form number or booklet number or ... something. (And I realize, of > course, I may not get any refund for a while considering the budget > situation in Ca.) I could not find the California FTB equivalent of IRS form 843 abatement of penalty. A simple letter with the necessary attachments might work. It's a good idea to quote which section of the taxation code you are interested in so that it gets routed to the right person, and perhaps also to mention that you could not find the CA form for abatement of penalty like IRS form 843. In this case, I think the section is 19131 where you show that the failure is "due to reasonable cause and not due to willful neglect". http://law.justia.com/california/codes/rtc/19131-19187.html 19131. (a) If any taxpayer fails to make and file a return required by this part on or before the due date of the return or the due date as extended by the Franchise Tax Board, then, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, 5 percent of the tax shall be added to the tax for each month or fraction thereof elapsing between the due date of the return (determined without regard to any extension of time for filing) and the date on which filed, but the total penalty may not exceed 25 percent of the tax. In the case of a commencing corporation, the penalty shall apply to all tax accruable on the due date of the return. The penalty so added to the tax shall be due and payable upon notice and demand from the Franchise Tax Board. Seems the interest on the penalty should I think also be abated. There is a section (f) though I'm not sure where (a)(2)(B) is. (f) No interest shall accrue on the portion of the penalty prescribed in subparagraph (B) of paragraph (2) of subdivision (a). -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Mark Bole on October 25, 2009, 4:59 pm Please log in for more thread options removeps-groups@yahoo.com wrote: >> Filed my 2007 Calif. income tax only recently due to illness and paid, >> of course, interest and a $100+ penalty Were you continuously hospitalized, or unable to leave your home for the last 1.5 years due to illness? Such circumstances would probably be considered reasonable cause for failing to file during a 1.5 year period. > I could not find the California FTB equivalent of IRS form 843 > abatement of penalty. A simple letter with the necessary attachments > might work. Sounds right -- according to the audit procedures manual from FTB regarding waiver of failure to file penalty: "This penalty can be waived if the taxpayer submits a written statement listing the facts which support reasonable cause for failing to file the return by the original due date." One of the generally acceptable reasons given is: "Death, or severe illness of the taxpayer" -Mark Bole -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by D. Stussy on October 25, 2009, 8:02 pm Please log in for more thread options > removeps-groups@yahoo.com wrote: > >> Filed my 2007 Calif. income tax only recently due to illness and paid, > >> of course, interest and a $100+ penalty > > Were you continuously hospitalized, or unable to leave your home for the > last 1.5 years due to illness? Such circumstances would probably be > considered reasonable cause for failing to file during a 1.5 year period. > > > I could not find the California FTB equivalent of IRS form 843 > > abatement of penalty. A simple letter with the necessary attachments > > might work. > > Sounds right -- according to the audit procedures manual from FTB > regarding waiver of failure to file penalty: > > "This penalty can be waived if the taxpayer submits a written statement > listing the facts which support reasonable cause for failing to file the > return by the original due date." > > One of the generally acceptable reasons given is: > > "Death, or severe illness of the taxpayer" Death of the taxpayer generally does NOT need a statement. It is surmised by the name entry (followed by the date of death) and the naming of an executor, or on a paper return, a "by surviving spouse" signature. -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Posted by Mark Bole on October 25, 2009, 8:10 pm Please log in for more thread options D. Stussy wrote: >> "This penalty can be waived if the taxpayer submits a written statement >> listing the facts which support reasonable cause for failing to file the >> return by the original due date." >> >> One of the generally acceptable reasons given is: >> >> "Death, or severe illness of the taxpayer" > > Death of the taxpayer generally does NOT need a statement. It is surmised > by the name entry (followed by the date of death) and the naming of an > executor, or on a paper return, a "by surviving spouse" signature. > Generally, yes. But I was quoting California tax auditor instructions regarding reasonable cause for waiving a failure to file (FTF) penalty. I'm not sure CA will automatically waive the FTF penalty just because the state income tax return has some kind of indication that the taxpayer is deceased. -Mark Bole -- << ------------------------------------------------------- >> << The foregoing was not intended or written to be used, >> << nor can it used, for the purpose of avoiding penalties >> << that may be imposed upon the taxpayer. >> << >> << The Charter and the Guidelines for submitting posts >> << to this newsgroup as well as our anti-spamming policy >> << are at www.asktax.org. >> << Copyright (2007) - All rights reserved. >> << ------------------------------------------------------- >> Similar Threads Posted Direct Deposit of refund (and form 8888) question February 5, 2007, 8:22 pm Question about EIN / Tax ID number February 21, 2007, 6:28 pm W-4 Number of Allowances July 18, 2007, 5:12 am W-2 with ITIN Number April 9, 2009, 1:59 pm number of allowances on paycheck February 19, 2007, 8:26 pm How to number fiscal year? 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