Your Step-by-Step Plan
Choose the situation that matches your records. The steps help you prepare and respond; the agency decides your case.
Locate Every Explanation Code
Find the alphanumeric codes at the end of the notice’s explanation paragraphs. Search those codes on the FTB Notice of Tax Return Change page. Record the affected line and amount for each.
Compare the Change with the Filed Return
Recheck the referenced arithmetic, withholding, credit, filing status, or other item using the relevant records. A reduced refund can result from a different issue than additional tax.
Follow the Code-Specific Instructions
If agreeing, update your records and pay any balance due. If disagreeing, gather what the code asks for. Some codes direct you to a particular office; use that route instead of mailing records to a generic address.
Contact FTB with a Focused Explanation
Identify the code, tax year, disputed amount, and records supporting your position. Use the indicated contact and secure submission process. MyFTB uploads can assist review but do not automatically close the issue.
Retain the Revised Calculation
Keep the notice, your reconciliation, submitted copies, and FTB’s reply with the return. If the adjustment affects another year, ask a qualified preparer to assess that separately.
Checkmarks are for your use on this page. They are not sent to an agency or stored as a case record.
Who to Contact
FTB Personal Income Tax Customer Service
Use the number printed on your verified notice first. General income-tax assistance is also available through this official directory.
800-852-5711MyFTB
Review available account information and use supported secure services. Uploading documents alone is not a substitute for a required protest or response.
Use the correct contact for your notice. Keep copies, reference numbers, and notes of any conversation.
Records & Forms
- Every page of the notice and its envelope.
- The filed return for each period listed.
- Payment confirmations, cancelled checks, or bank transaction records.
- Earlier notices, submitted responses, and agency confirmations.
- All explanation codes and the return lines they changed.
- Code-specific schedules, credit documents, and withholding evidence.
Use the code’s instructions. There is no single universal form for every FTB 5818 response.
For authorized state-tax representation.
Keep these records in your own secure files. The Liberty Standard inquiry form is for general information only.
Which Professional Could Help?
A preparer can check calculations and supporting forms. Use California tax expertise for a substantive dispute and legal counsel for legal issues.
Compare Roles & Verify QualificationsKnow What Happens Next.
- The change is accepted and records are updated.
- FTB reviews evidence and corrects or sustains the adjustment.
- A balance or refund is revised.
- Additional records or a different procedure are required.
Sending a request does not mean the issue is resolved. Verify receipt, keep the response date visible, and follow the agency’s written determination.
Official Sources
FTB: Notice of Tax Return Changewww.ftb.ca.govFTB: MyFTB Accountwww.ftb.ca.govFTB: Official Phone and Fax Directorywww.ftb.ca.govFTB: Web Paywww.ftb.ca.govFTB: Payment Planswww.ftb.ca.govFTB: Power of Attorneywww.ftb.ca.govFTB: Notices and Letterswww.ftb.ca.govGeneral education, not a professional engagement or an individualized tax or legal determination. Use the current agency instructions and the deadlines on your actual notice.
