Organizations: California Franchise Tax Board (FTB)
Categories: guidance
Policy Meta: Instrument: guidance | Jurisdiction: US-CA | Status: effective
Source: ca_ftb
Canonical Key: US-CA-TAXTRIPOD-FTB-2018-ftb-2917-rev-03-2018-page-1-DBAFFB587B
FTB 2917 (REV 03-2018) PAGE 1
STATE OF CALIFORNIA
FRANCHISE TAX BOARD
PO BOX 942840
SACRAMENTO CA 94240-0040
Reasonable Cause – Individual and Fiduciary Claim for Refund
Complete the information below to request a claim for refund based on reasonable cause. Refer to PAGE 3 for detailed instructions.
Taxpayer Name
SSN, ITIN, or FEIN
Spouse/RDP Name
Spouse/RDP SSN or ITIN
Additional Information (see instructions)
PBA Code
Street Address (number and street or PO Box)
Apt./Ste. Number PMB/Private Mailbox
City
State
ZIP Code
Foreign Country Name
Foreign Province/State/Country
Foreign Postal Code
Daytime Phone Number
Tax Year
From
/
/
to
/
/
Check the appropriate box to identify the form filed for this tax year claim:
Form 540
Form 540NR
Form 540 2EZ
Form 592
Form 593
Form 541
Other
Refund Amount
$
Part 1 – Taxpayer Information
Part 2 – Tax Year
A refund of penalties paid is subject to the statute of limitations. Refer to the instructions on PAGE 3 for statute of limitations information.
You must prepare a separate FTB 2917 for each tax year. Specify the tax year below.
Part 3 – Reasonable Cause Explanation and Refund Amount
Explain why you had reasonable cause for filing a delinquent tax return, paying your tax liability late, etc.
Continue your explanation on PAGE 2.
Print Name
X
Date
Print Name
X
Date
Print Name
X
Date
Part 4 – Signatures
Taxpayer
Signature
Spouse/RDP Name
Signature
Authorized Representative (Power of Attorney)
Signature
Connect With Us
Web:
ftb.ca.gov
Phone:
800.852.5711 from within the United States
916.845.6500 from outside the United States
TTY/TDD:
800.822.6268 for persons with hearing or speech impairments
291700091471
FTB 2917 (REV 03-2018) PAGE 2 Taxpayer Name SSN , ITIN, or FEIN 291700091472 Reasonable Cause Explanation Continue your reasonable cause explanation from PAGE 1 in the space below. Franchise Tax Board Privacy Notice To learn about your privacy rights, how we may use your information, and consequences if you do not provide information we request, go to ftb.ca.gov/Forms and search for 1131. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
FTB 2917 (REV 03-2018) PAGE 3
Instructions for FTB 2917 Reasonable Cause – Individual and Fiduciary Claim for Refund
General Information
A Purpose
Complete FTB 2917, Reasonable Cause – Individual and Fiduciary
Claim for Refund, to claim a refund based on reasonable cause for
an individual or fiduciary. To claim a refund based on reasonable
cause for a business entity, complete FTB 2924, Reasonable
Cause – Business Entity Claim for Refund.
FTB 1024, Penalty Reference Chart, lists penalties that can be
abated for reasonable cause; go to ftb.ca.gov and search for
FTB 1024.
Do not use FTB 2924 to request a refund of tax. Generally, you
can request a refund of tax on an amended tax return.
Use the following forms to request abatement:
Form
Purpose
Go to ftb.ca.gov
and search for:
FTB 3701
Request for Abatement
of Interest
FTB 3701
FTB 3705
Request for Taxpayer
Advocate Equity Relief
FTB 3705
FTB 4107
Mandatory e-Pay Election
to Discontinue or Waiver
Request
Mandatory e-Pay
FTB 5805
Underpayment of Estimated
Tax by Individuals
and Fiduciaries
FTB 5805
B Reasonable Cause
Reasonable cause may be established if a taxpayer can
show that failure to comply with the law occurred despite the
exercise of ordinary business care and prudence. For more
information on reasonable cause, go to ftb.ca.gov and search
for reasonable cause.
Important
California does not conform to federal relief from penalties based
upon good filing history or First-Time Abatement. However, we
may abate a penalty if you can provide IRS documentation,
which clearly states that the IRS abated the same penalty for
“reasonable cause.”
C Payment Requirement and
Statute of Limitations
To claim your refund, FTB 2917 must be filed within the statute of
limitations, which is the latest of:
• Four years after the original return due date.
• Four years after the date of a timely filed return.
• One year from the date of overpayment.
We cannot act on your claim for refund until your balance due for
that tax year or income period is paid in full.
D Authorized Representative –
Power of Attorney (POA) Declaration
To file FTB 2917 on behalf of an individual or fiduciary, you must
be an authorized representative or have a Power of Attorney.
Use FTB 3520 PIT, Individual or Fiduciary Power of Attorney
Declaration, to get authorization to represent an individual or
fiduciary.
We recommend that you send us a POA separately from
FTB 2917.
E Filing for a Decedent
If you are filing as a legal representative for a decedent whose tax
return you filed, attach a statement that you filed the tax return
and you are still acting as the decedent’s representative. If you
did not file the decedent’s tax return, attach copies of the letters
of testamentary, letters of administration, or similar evidence to
show your authority. Attach a copy of IRS Form 1310, Statement
of Person Claiming Refund Due a Deceased Taxpayer, if you are
the legal representative of a decedent.
F
Mailing Address
Complete FTB 2917 and mail to:
General Abatement Requests
FRANCHISE TAX BOARD PO BOX 942840 SACRAMENTO CA 94240-0040 Form 592 and Form 593 Abatement Requests
WITHHOLDING SERVICES AND COMPLIANCE SECTION
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651
General Instructions
You must complete a separate FTB 2917 for each taxpayer.
Part 1 – Taxpayer Information
Enter your information as shown on the tax return you filed for
the tax year of your request.
Additional Information
Use the Additional Information field for “In-Care-Of” name and
other supplemental address information.
Foreign Address
If you have a foreign address, enter the city, foreign country name,
foreign province/state/country name, and foreign postal code
in the appropriate boxes. Do not abbreviate the foreign country
name. Follow the country’s postal code.
Part 2 – Tax Year
Enter the tax year of your request. You must prepare a separate
FTB 2917 for each tax year.
Part 3 – Reasonable Cause Explanation and
Refund Amount
Provide a detailed explanation of why this penalty should be
abated for reasonable cause and your refund amount. Attach
appropriate supporting evidence or documentation to this request.
For more information on reasonable cause, go to ftb.ca.gov and
search for reasonable cause.