Form 3912-2025

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The Franchise Tax Board will send a notice or letter to personal taxpayers and business entities for issues that may include but not limited to: You have a balance due. You are due a larger or smaller refund. We need to notify you of delays in processing your return.
(1) The medical certification as to the cause and circumstances of death shall be completed, signed, and returned to the funeral director or person acting as such within 72 hours after death by the physician, or advanced practice registered nurse acting pursuant to the authority of Code Sections 43-34-23 and 43-34-25
The new FTB 3912 is intended to keep taxpayers informed of their POA relationships, the level of online access (limited or full) each representative has in MyFTB, and the expiration date of the declaration. Note: The FTB 3912 should not be returned to us for the purpose of revoking a POA.
Once the taxpayer has met the mandatory e-pay threshold, the California Franchise Tax Board (FTB) will send the taxpayer an FTB 4106 MEO, Mandatory e-pay Participation Notice, advising the taxpayer that all subsequent payments must be remitted electronically, regardless of the amount, type, or taxable year.
Filing a late tax return is one of the most common reasons that a large number of taxpayers owe money to the FTB. Specifically, a taxpayer can incur late fees on an unfiled return the day after not filing their tax return.
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California requires taxpayers who use head of household (HOH) filing status to file form FTB 3532, Head of Household Filing Status Schedule, to report how the HOH filing status was determined.

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