

Use one of the following forms to file a reasonable cause claim for refund: Provide us a written statement with supporting documents listing the facts to support your claim.

Reasonable cause means that the act occurred despite the exercise of ordinary business care and prudence. We may cancel certain penalties if reasonable cause exists. Sacramento CA 94257-4040 Reasonable cause Sacramento CA 94240-0040 Businesses (includes exempt organizations and non-profits) Mail Individuals, estates and trusts or group nonresident returns

Visit FTB Notice 2003-5 for more information.
