STATE OF CALIFORNIA 
              FRANCHISE TAX BOARD 
              P O BOX 2952 
              SACRAMENTO CA 95812-2952

One-Time Penalty Abatement – Individual
Complete the information below to request a one-time penalty abatement. Refer to PAGE 2 for detailed instructions.

Part 1 – Taxpayer Information
Taxpayer name                                                                    SSN or ITIN

Spouse/RDP name                                                                  Spouse/RDP SSN or ITIN

Additional information (refer to instructions)

Address (number and street or PO Box)                                            Apt./ste. number      PMB/private mailbox

City                                                                             State         ZIP code

Foreign country name                             Foreign province/state/country  Foreign postal code

                                                                                 Daytime phone number

Part 2 – Tax Year
Specify the tax year below (only for a taxable year beginning on or after January 1, 2022).
Tax Year                                         Check the appropriate box to identify the form filed for this tax year claim
                                                 □ Form 540    □  Form 540NR    □  Form 540 2EZ

Part 3 – Signatures
By signing below, you acknowledge that this is a one-time penalty abatement and if approved it will not be applicable for 
any future years regardless of circumstance.
Taxpayer
Print Name                                    Signature                                        Date
                                              X
Spouse/RDP
Print Name                                    Signature                                        Date
                                              X
Authorized Representative (Power of Attorney)
Print Name                                    Signature                                        Date
                                              X

Franchise Tax Board Privacy Notice on Collection
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/Privacy to learn about our privacy 
policy statement, or go to ftb.ca.gov/Forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy 
Notice on Collection - Aviso de Privacidad del Franchise Tax Board sobre la Recaudación. To request this notice by mail, 
call 800.338.0505 and enter form code 948 when instructed.

Connect With Us
Web:                       ftb.ca.gov
Phone:                     800.689.4776 from within the United States 
                           916.845.4470 from outside the United States 
California Relay Service:  711 or 800.735.2929 for persons with hearing or speaking limitations

     FTB 2918 (NEW 03-2023)  PAGE 1              291800032371

Instructions for FTB 2918 
One-Time Penalty Abatement – Individual
General Information                                                F  Mailing Address
A Purpose                                                          Complete FTB 2918 and mail to:
Complete FTB 2918, One-Time Penalty Abatement –                    One-Time Penalty Abatement Requests
Individual, to claim a one-time abatement of a timeliness          FRANCHISE TAX BOARD 
penalty. If you are requesting an abatement of any penalty         PO BOX 2952
for reasonable cause, please complete FTB 2917; go to              SACRAMENTO CA 95812-2952
ftb.ca.gov and search for FTB 2917. If you have already paid       To request the One-Time Penalty Abatement by 
in full all outstanding liabilities, including the penalty you are phone, call:
seeking to abate, this form will serve as a Claim for Refund.      Phone:   800.689.4776 within the United States 
B Qualifications                                                             916.845.4470 outside the United States
                                                                   California
You must meet all the following in order to qualify:               Relay
•  Penalty requested for abatement is for a taxable year           Service:   711 or 800.735.2929 for persons with hearing or 
beginning on or after January 1, 2022.                                       speaking limitations
•  Have not been approved for One-Time Penalty 
Abatement previously.                                              General Instructions 
•  Filed all your required income tax returns.                     Part 1 – Taxpayer Information
•  Have paid in full or is current on an approved 
installment agreement to pay all other taxes, penalties,           Enter your information as shown on the tax return you filed 
fees, and interest due other than the timeliness penalty.          for the tax year of your request.
                                                                   Additional Information 
C  Statute of Limitations                                          Use the Additional Information field for “In-Care-Of” name 
To claim your refund, FTB 2918 must be filed within the            and other supplemental address information.
statute of limitations, which is the latest of:                    Foreign Address
•  Four years after the original tax return due date.              If you have a foreign address, enter the city, foreign country 
•  Four years after the date of a timely filed tax return.         name, foreign province/state/country name, and foreign 
•  One year from the date of overpayment.                          postal code in the appropriate boxes. Do not abbreviate the 
                                                                   foreign country name. Follow the country’s postal code.
D  Authorized Representative – Power of 
Attorney (POA) Declaration                                         Part 2 – Tax Year 
To file FTB 2918 on behalf of an individual, you must be           Enter the tax year of your request.
an authorized representative or have a Power of Attorney.
Use FTB 3520 PIT, Individual or Fiduciary Power of 
Attorney Declaration, to get authorization to represent 
an individual. We recommend that you send us a POA 
separately from FTB 2918.
E  Filing for a Decedent 
If you are filing as a legal representative for a decedent 
whose tax return you filed, attach a statement that you filed 
the tax return and you are still acting as the decedent’s 
representative. If you did not file the decedent’s tax return, 
attach copies of the letters of testamentary, letters of 
administration, or similar evidence to show your authority. 
Attach a copy of IRS Form 1310, Statement of Person 
Claiming Refund Due a Deceased Taxpayer, if you are the 
legal representative of a decedent.

FTB 2918 (NEW 03-2023)  PAGE 2