One-Time Penalty Abatement

Penalties eligible for One-Time Penalty Abatement include:

Failure to File - You did not pay by the due date of the tax return and did not file your tax return by the extended due date.

Failure to Pay - You did not pay the entire amount due by your payment due date.

How to qualify for One-Time Abatement

You may qualify for a One-Time Abatement if all of the following are met:

• Be compliant with all tax return filing requirements
• Have not previously been granted a one-time abatement under R&TC 19132.5
• Have paid in full all outstanding liabilities (other than the timeliness penalties you are seeking to have abated) or arranged to pay pursuant to an installment agreement and be current on all installment payments

Taxpayers may choose to forgo a penalty abatement request based on reasonable cause or may request a one-time penalty abatement when reasonable cause is absent.

How to request a One-Time Abatement

A One-Time Abatement can be requested verbally or in writing.

You may file FTB 2918 or call 800-689-4776 to request that we cancel a penalty based on one-time abatement.

We will begin to accept one-time penalty abatement requests on April 17, 2023

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