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Jun 17, 2026 ·

https://www.ftb.ca.gov/pay/penalties-and-interest/index.html

Jun 17, 2026 · Common penalties and fees Overview Typically, you receive penalties and fees when you do not meet requirements. For example, when you: Don’t file on time Don’t pay on time Don’t pay enough estimated tax Don’t have enough taxes withheld from your paycheck Don’t pay electronically when you're required Make a dishonored payment (bounced check, insufficient funds) These are our most ...

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https://www.ftb.ca.gov/about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/index.html

California does not conform to the federal notice and demand for tax but has a standalone law under the Administration of Franchise and Income Tax Law. Applies to taxable years beginning after 12/31/2025.