How to Pay Your California FTB Tax Bill

What the FTB is and how to send them money

The Franchise Tax Board (FTB) is California's tax agency. They collect income tax, and if you owe them money, you send payment directly to them—not to a county assessor or property tax office. The FTB accepts payments online, by phone, by mail, and through your bank's bill-pay system. The method you choose affects when they receive your money and whether you pay a fee.

You might owe the FTB money for several reasons: unpaid income tax from a prior year, an audit adjustment, a penalty, or interest that accrued on a late payment. The bill or notice you received will tell you the amount due and a deadline. Missing that deadline triggers additional penalties and interest, which compound monthly.

The FTB does not accept cash or in-person payments at an office. All payments go through one of four channels: their website, a phone line, the mail, or your bank. Each has different rules about timing and fees.

Key Takeaways

• The FTB accepts payments online at onlineservices.ftb.ca.gov, by phone at 1-800-338-0505, by mail to the address on your bill, or through your bank's bill-pay system.
• Online and phone payments may charge a convenience fee (usually 1.87% to 2.5% of the amount paid), but mailed checks and bank bill-pay do not.
• Payments received by the FTB on or before the due date shown on your bill stop additional penalties from accruing, even if you owe interest on the original amount.
• If you cannot pay the full amount by the deadline, contact the FTB to set up a payment plan before the due date, because late payment penalties begin immediately after.

Paying online or by phone without a fee

The cheapest way to pay the FTB is to mail a check or use your bank's bill-pay feature. Both are free. Mail your check to the address printed on your bill or notice. The FTB's mailing address changes depending on what type of bill you received, so do not use a generic address—use the one on your notice. Mail typically takes 5 to 10 business days, so send it early enough that it arrives by the due date.

Your bank's bill-pay system also sends a check on your behalf, free of charge. Log into your bank's website or app, set up a payee for the FTB, and enter the amount and due date. The bank mails the check and you receive a confirmation number. This method works well if you want a record without handling a physical check, but it still takes 5 to 10 business days.

If you need the FTB to receive your payment faster, you can pay online at onlineservices.ftb.ca.gov or by phone at 1-800-338-0505. Both methods process immediately, but both charge a convenience fee. The fee is not set by the FTB—it is charged by the payment processor they contract with. As of 2024, online fees range from 1.87% to 2.5% of the amount you pay, depending on the processor. A $1,000 payment might cost $18.70 to $25 in fees.

How to pay online step by step

Go to onlineservices.ftb.ca.gov and select "Make a Payment." You will need your Social Security Number or Federal Employer ID Number, your tax year, and the amount you owe. The site will ask you to log in or create an account. You do not need to have filed a return with the FTB to pay—you can pay a bill even if you have never used their online system before.

Once you enter your information, the system will show you the balance due and let you choose how much to pay. You can pay the full amount or a partial payment. Then you select your payment method: debit card, credit card, or bank account (ACH transfer). Credit card payments usually carry the highest fee. Bank account payments (ACH) often carry a lower fee or no fee at all, depending on the processor.

After you submit, you will receive a confirmation number immediately. The FTB receives the payment within one business day for ACH transfers and the same day for card payments. Keep your confirmation number—it proves you paid and when. If your payment does not show up in your FTB account within a few days, call 1-800-338-0505 with your confirmation number.

Paying by phone or setting up a payment plan

Call 1-800-338-0505 to pay by phone. You will need your Social Security Number or FEIN, your tax year, and your payment method (debit card, credit card, or bank account). The phone representative will confirm the amount due and process your payment. Like online payments, phone payments charge a convenience fee. You will receive a confirmation number by phone and by email.

If you cannot pay the full amount by the due date, call the same number and ask about a payment plan. The FTB offers installment agreements that let you pay over time. You must request the plan before the due date on your bill. If you wait until after the deadline, penalties and interest will have already accrued, and the FTB may pursue collection action. A payment plan does not erase the penalties or interest you already owe—it only spreads future payments over months.

Payment plans typically require a down payment and monthly installments. The FTB will tell you the minimum monthly amount based on what you owe. If you set up a plan and then miss a payment, the plan can be cancelled and the full remaining balance becomes due immediately.

What happens if you miss the due date

If your payment is not received by the FTB on or before the due date on your bill, a failure-to-pay penalty is added to your bill. This penalty is usually 0.5% of the unpaid tax for each month or part of a month the payment is late, up to 25% of the unpaid amount. Interest also accrues daily on the unpaid balance at a rate set by the FTB each quarter (as of 2024, it is around 8% annually, but this changes).

The penalties and interest compound, meaning you owe interest on the interest. A $1,000 bill that is 90 days late can grow to $1,030 or more depending on the interest rate that quarter. The longer you wait, the larger the total becomes.

If you have already missed the due date, pay as soon as you can. The FTB will not remove the penalty that already accrued, but paying immediately stops new penalties from being added. If you cannot pay in full, contact the FTB about a payment plan. They are more likely to work with you if you contact them before they send a collection notice.

Mailing a check: timing and address

If you mail a check, the FTB considers your payment received on the date they open the envelope, not the date you mail it. This is why mailing early matters. The U.S. Postal Service typically delivers mail in 5 to 10 business days, but during holidays or in rural areas it can take longer. If your due date is soon, mailing is risky.

The address on your bill is the correct mailing address for your payment. Do not mail to the FTB's main office in Sacramento unless your bill specifically says to. Different types of bills (income tax, penalties, audit adjustments) go to different processing centers. Using the wrong address delays your payment reaching the FTB's system.

Write your Social Security Number or FEIN and tax year on the check itself. Include a copy of your bill or notice if you have one. This helps the FTB match your payment to your account quickly. If you do not include this information, your payment may sit in a general account for weeks before being applied to your bill.

Frequently Asked Questions

Does paying online or by phone cost extra?

Yes. Online and phone payments charge a convenience fee of roughly 1.87% to 2.5% of the amount paid. Mailing a check and using your bank's bill-pay system are free. If you owe $1,000, paying online costs $18.70 to $25 extra. If you can wait 5 to 10 business days, mailing or using bill-pay saves that money.

What if I pay late but before the FTB sends a collection notice?

You will still owe the failure-to-pay penalty and interest that accrued during the late period. The FTB does not waive these automatically. However, paying before they escalate to collection action stops additional penalties from growing. Contact the FTB if you want to discuss penalty relief—they have a process for requesting it, though approval is not may provide.

Can I set up a payment plan if I already missed the due date?

Yes. Call 1-800-338-0505 and ask about an installment agreement. The FTB will work with you even if you are late, but the sooner you contact them, the better your options. If you wait until they send a collection notice or file a lien, your choices narrow.

How do I know if my payment was received?

You will receive a confirmation number immediately when you pay online or by phone. For mailed checks, wait 2 to 3 weeks, then log into your FTB account at onlineservices.ftb.ca.gov to check your balance. If the payment does not show up, call 1-800-338-0505 with your confirmation number or check number and the date you mailed it.

What if I cannot afford to pay at all right now?

Contact the FTB at 1-800-338-0505 before the due date and explain your situation. They offer payment plans for amounts as low as $25 per month. If you are experiencing financial hardship, ask about a temporary delay or hardship status. The FTB cannot forgive the debt, but they can pause collection action while you work out a plan.