Mail your California tax return to the Franchise Tax Board office in Sacramento

The Franchise Tax Board (FTB) is California's tax agency. All individual income tax returns go to their processing center in Sacramento. The mailing address depends on whether you are enclosing a payment with your return.

If you are mailing a check or money order with your return, use this address:

Franchise Tax Board PO Box 942840 Sacramento, CA 94279-0840

If you are mailing your return without a payment (because you owe nothing or expect a refund), use this address:

Franchise Tax Board PO Box 942867 Sacramento, CA 94279-0867

The FTB uses two separate mailboxes to sort returns faster. Using the correct address speeds up processing. Mail your return by the filing deadline — typically April 15 — to avoid late-filing penalties.

Key Takeaways

  • Use the PO Box 942840 address if you are mailing a payment with your return.
  • Use the PO Box 942867 address if you are mailing your return without a payment.
  • The Franchise Tax Board processes all California individual income tax returns at their Sacramento location.
  • Postmark date counts as your filing date, so mail early enough that your return arrives by the deadline.
  • The FTB recommends using certified mail or tracking if you want proof of delivery.

When to mail versus file electronically

You do not have to mail your return. The FTB processes electronic returns faster than paper returns — typically within 21 days for refunds filed electronically, compared to 8 to 12 weeks for mailed returns. You can file electronically through tax software, a tax professional, or the FTB's free CalFile system if your income is below a certain threshold.

Mailing makes sense if you prefer paper records, do not have internet access, or are filing a complex return that requires attachments or schedules. If you do mail, keep a copy for your records and consider using certified mail so you have proof the FTB received it.

What to include with your mailed return

Include your completed Form 540 (California Resident Income Tax Return) or Form 540-2EZ (Short Form) along with all required schedules and attachments. Common attachments include Schedule CA (Adjustments), Schedule D (Capital Gains and Losses), and any federal forms the FTB requires you to attach.

If you are mailing a payment, include a check or money order made payable to "Franchise Tax Board." Write your Social Security number and daytime phone number on the check. Do not send cash. If you are not paying, you do not need to include anything except the return itself and its schedules.

Do not staple documents together. Use a paper clip or rubber band instead. The FTB's machines cannot process stapled pages and may damage your return during scanning.

Timing and delivery confirmation

The postmark date on your envelope is your filing date. If the postmark shows April 15 or earlier, the FTB treats your return as timely even if it arrives weeks later. Mail your return at least one week before the deadline to account for postal delays.

The FTB does not send a receipt when your mailed return arrives. If you want confirmation, use USPS Certified Mail with Return Receipt. This costs a few dollars but gives you a signed receipt and tracking number. Keep the receipt until you receive your refund or confirmation that the FTB processed your return.

What happens after you mail your return

Once the FTB receives your return, they scan it and enter the information into their system. Processing typically takes 8 to 12 weeks for mailed returns. If you are owed a refund, the FTB will mail a check or deposit it to your bank account if you provided direct deposit information on your return.

If the FTB has questions about your return, they will mail you a notice. Check your mail regularly. If you do not respond to an FTB notice within the timeframe they give you, they may assess additional tax or penalties. If you filed electronically, you can check the status of your return on the FTB website using your Social Security number and filing status.

Frequently Asked Questions

What if I mail my return to the wrong address?

If you use the wrong PO Box, your return may be delayed but will usually still reach the FTB eventually. The Sacramento postal facility sorts mail by box number and will route it correctly. To be safe, contact the FTB at 1-800-338-0505 if you realize you used the wrong address and want to confirm they received it.

Can I mail my return to a local FTB office instead of Sacramento?

No. All mailed returns must go to the Sacramento processing center. Local FTB offices do not accept mailed tax returns. If you need to speak with someone in person, you can visit a local office, but your return itself must be mailed to Sacramento.

Do I need to mail my federal and California returns to the same place?

No. Your federal return goes to the IRS at an address that depends on your state and whether you are paying. Your California return always goes to the Franchise Tax Board in Sacramento. You can file both electronically or mail both, but they go to different agencies at different addresses.

What if my return is still not processed after 12 weeks?

Contact the FTB at 1-800-338-0505 with your Social Security number and the date you mailed your return. They can look up whether they received it and where it is in the processing queue. Delays sometimes happen if the return was damaged in the mail or if the FTB needs more information from you.

Should I mail my return certified or regular mail?

Regular mail is fine and is what most people use. Certified mail costs extra but gives you a tracking number and proof of delivery. Use certified mail if you want documentation for your records or if you are mailing a large payment and want to confirm the FTB received it.