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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.
A group nonresident tax return is a single tax return that is for a group of individuals, also known as a composite tax return, that meets the California individual income tax return filing requirement .
The failure to pay California state income tax can also result in facing a levy or garnishment. While the IRS enforces federal income tax obligations, the California Franchise Tax Board (FTB) enforces state income tax obligations.
You did not file a return by the due date on the Demand for Tax Return letter. You may owe penalties and interest, even if your tax return shows that a refund is due.
Nonresidents or part-year residents with a filing requirement must file: Nonresidents or Part-Year Residents (540NR)
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FTB is sending notices to taxpayers about our corrections to mistakes found on 2022 tax returns. Some notices may state a balance due with a due date for payment.
State Income Tax (Franchise Tax Board) If your tax return is selected for an audit, you have the right to a fair examination and a written explanation of all changes we make to your tax return as a result of the audit. It is our goal to treat you courteously and fairly during the entire audit process.
Use Form 540NR if either you or your spouse/RDP were a nonresident or part-year resident in tax year 2022. If you and your spouse/RDP were California residents during the entire tax year 2022, use Form 540, California Resident Income Tax Return, or 540 2EZ, California Resident Income Tax Return.

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