Business

1. Home

• Back to Contact us
• Mailing addresses

Mailing addresses

Our mailing addresses are grouped by topic.

Tax returns

Personal

Form	Without payment	With payment	Other correspondence
540 540 2EZ 540NR Schedule X	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001	Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040
540 (Scannable)	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001	Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001	Tax Forms Development and Distribution MS F-284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468

Business

Form	Without payment	With payment	Other correspondence
100 100S 100W 100X 109 565 568	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501	Franchise Tax Board PO Box 942857 Sacramento CA 94257- 0500

Private express mail/Overnight delivery

Overnight your tax return using a private express service, such as FedEx.

Franchise Tax Board Sacramento CA 95827-1500

Exempt organizations and non-profits

Form	Without payment	With payment	Other correspondence
199	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0501	Exempt Organizations Unit MS F120 Franchise Tax Board PO Box 1286 Rancho Cordova CA 95741-1286

Estates and trusts

Form	Without payment	With payment	Other correspondence
541	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0001	Franchise Tax Board PO Box 942867 Sacramento CA 94267-0001	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040

Nonadmitted insurance tax

Form	Address
570	Nonadmitted Insurance Tax MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651

Payment vouchers

Personal

Form	Address
540-ES 3519 3576 3582	Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008
3581	Franchise Tax Board PO Box 942840 Sacramento CA 94240-0040

Business (includes exempt organizations and non-profits)

Form	Address
100-ES 3522 3536 3537 3538 3539 3577 3578 3579 3586 3587 3588	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0531
3581	Franchise Tax Board PO Box 942857 Sacramento CA 94257-0500

Estates and trusts

Form	Address
541-ES 3563	Franchise Tax Board PO Box 942867 Sacramento CA 94267-0008

Other mail

Send a letter or documentation to us by mail.

Department	Address
Career applications	Franchise Tax Board Attn: Exam and Hiring Unit PO Box 550 Sacramento CA 95812-0550
Criminal Investigation Bureau	Criminal Investigation Bureau MS-L9-3 Franchise Tax Board PO Box 219 Rancho Cordova CA 95741-0219
Estates and trusts	Attn: Estates and Trusts Audit Unit; MS: F-320 Franchise Tax Board PO Box 1673 Sacramento CA 95812-1673
Executive officer	Executive Officer MS-A390 PO Box 115 Rancho Cordova CA 95741-0115
Private express mail/Overnight delivery	Employee name or department MS-XXXX (optional) Franchise Tax Board Sacramento CA 95827-1500
Nonwage withholding (payments, letters, or waiver requests)	Withholding Services and Compliance MS-F182 Franchise Tax Board PO Box 942867 Sacramento CA 94267-0651
Small Business Liaison	Franchise Tax Board Education and Outreach Services MS-F280 Rancho Cordova CA 95712-1468
Substitute forms	Substitute Forms Filing Methods Section MS-F284 Franchise Tax Board PO Box 1468 Sacramento CA 95812-1468
Taxpayers’ Rights Advocate Office	Franchise Tax Board PO Box 157 Rancho Cordova CA 95741-0157
Withholding Voluntary Compliance Program (WVCP)	WVCP Application MS-F182 Franchise Tax Board PO Box 1779 Rancho Cordova CA 95741-1779

Certified Mail

You can send a letter or documentation to us by Certified Mail. When tracking your letter or document, electronic verification for Certified Mail may show our delivered ZIP code as 94240 or 95799.

Last updated: 09/24/2025

You are leaving ftb.ca.gov

This link will take you to an external website that FTB does not own or control. We are not responsible for the privacy practices or content of the external site. If you proceed, you are subject to the privacy practices of the new site.

Close Continue

Translate our website

×Close

This Google™ translation feature, provided on the Franchise Tax Board (FTB) website, is for general information only. Consult with a translator for official business.

The web pages currently in English on the FTB website are the official and accurate source for tax information and services we provide. Any differences created in the translation are not binding on the FTB and have no legal effect for compliance or enforcement purposes. If you have any questions related to the information contained in the translation, refer to the English version.

We translate some pages on the FTB website into Spanish. These pages do not include the Google™ translation application. For a complete listing of the FTB’s official Spanish pages, visit La página principal en español (Spanish home page).

We cannot guarantee the accuracy of this translation and shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool.

This tool will not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. Visit our Forms and Publications search tool for a list of tax forms, instructions, and publications, and their available formats.

Choose your language

Close

Other links

Help

• Find your answer online
• Wait times
• Chat
• Contact us
• State managed programs

About FTB

• About us
• Newsroom
• Meetings
• Careers
• Data, reports, and plans

Resolve an issue

• Respond to a letter
• Taxpayer Advocate services
• Scams
• Website help

Your rights

• Accessibility
• Disclaimer
• Conditions of use
• Privacy policy
• Public records act
• Acceso al idioma