FTB 4107 Mandatory e-Pay Requirement - Waiver Request-2026

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The document outlines the process for taxpayers to request a waiver of the mandatory electronic payment (e-pay) requirement in California. It specifies eligibility criteria for the waiver, including previous tax liabilities and physical or mental impairments. Taxpayers must complete the form, provide necessary documentation, and continue making electronic payments until notified of waiver approval. The document also includes instructions for completing the form and submitting it to the Franchise Tax Board.

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Click ‘Get Form’ to open it in the editor.
Begin by filling out the Personal Information section. Include your name, SSN or ITIN, and address. If filing jointly, provide your spouse's or RDP's information as well.
In the Mandatory e-Pay Requirement—Waiver Request Reason section, select the option that applies to your situation. Provide any necessary explanations for your choice.
If you are requesting a permanent waiver due to a physical or mental impairment, ensure you attach the completed Physician Affidavit of Permanent Physical or Mental Impairment.
Proceed to the Signature Authorization section. Both you and your spouse/RDP must sign and date the form if applicable.
Finally, follow the mailing instructions provided at the end of the form to submit your completed request.

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Versions	Form popularity	Fillable & printable
2022	4.9 Satisfied (50 Votes)
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We have answers to the most popular questions from our customers. If you can't find an answer to your question, please contact us.

What is the penalty for not paying electronically with the FTB?

Individuals who do not send the payment electronically will be subject to a 1% noncompliance penalty. Electronic payments can be made using Web Pay on the Franchise Tax Boards (FTBs) website, electronic funds withdrawal (EFW) using tax preparation software, or your credit card.

Does IRS have mandatory epay?

Mandatory e-Pay for individualsWhen electronic payments are required. Electronic payments are required if you either: Make an estimated tax or extension payment over $20,000. File an original return with a tax liability over $80,000.

How do I waive my FTB penalty?

If you have paid your entire balance in full, including the penalties you are requesting to have waived, you would need to send a written statement or Form 2918, One-Time Penalty Abatement - Individual . Please see Claim for refund | FTB.ca.gov for additional information.

What is the FTB mandatory e-pay requirement?

If you make an estimated or extension payment greater than $20,000 or have taxes owed to California greater than $80,000, you are required to pay all California taxes (including estimated taxes) electronically or youll be charged a 1% penalty.

What is the FTB e-pay mandate?

The California e-pay mandate requires taxpayers to submit all future payments to the California Franchise Tax Board by electronic means if any of the following apply: The tax liability on the return exceeds $80,000. Any payment submitted (via any means) exceeds $20,000.

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What are the requirements for estimated tax payments in California?

Quarterly estimated tax payments are typically required for individuals and businesses that expect to owe at least $500 in state income tax for the tax year after accounting for tax credits and withholding.

Do you have to pay the $800 California LLC fee in 2025?

California LLCs formed after January 1, 2024: Meaning, there is no more waiver (its $800 per year), and the California LLC Annual Franchise Tax is due in the 4th month after your LLC is formed. For example, if your LLC was approved on June 1, 2025: Your first $800 Annual Franchise Tax is due by September 15, 2025.