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Tax help in California

California tax rules, in plain words.

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Updated October 8, 20269 sourcesFact checked
The short answer

State tax debt in California is collected by Franchise Tax Board (income tax), not the IRS. Most people get 3 to 5 years to pay. It can take up to 90 days to process. A lien may be a condition of the plan.

Key facts for California

State income tax
Top rate 12.3% on the 2025 tax rate schedules. Source
Payment plan
Most people get 3 to 5 years to pay. It can take up to 90 days to process. A lien may be a condition of the plan. Source
Offer program
Yes. The offer must be one lump sum, not payments. You must file all returns first. Decisions take about 4 to 6 months. Source
Collection tools
The FTB can garnish wages, levy bank accounts and seize property. Source
Liens
Liens are recorded with the county recorder and filed with the California Secretary of State. Source
Public records
The FTB posts its top 500 past due balances over $100,000. Source

Two debts, two sets of rules

  • The IRS collects federal taxes, with its own letters and plans.
  • Franchise Tax Board (income tax) collects California taxes, with its own rules.
  • A plan with the IRS does not stop the state from collecting, and the other way around.

Common questions in California

Who collects state taxes in California?

The Franchise Tax Board (income tax). It is separate from the IRS. A plan with one does not stop the other from collecting.

Can I get a payment plan for California taxes?

Most people get 3 to 5 years to pay. It can take up to 90 days to process. A lien may be a condition of the plan.

Does California take offers in compromise?

Yes. The offer must be one lump sum, not payments. You must file all returns first. Decisions take about 4 to 6 months.

Can TaxTruce help with California tax debt?

Yes. TaxTruce is a free service that connects you with tax resolution firms that work in California. Answer a few questions, confirm your phone with a text code, and a firm reviews your situation and calls you back. We are not the IRS or a state agency.

Results depend on your situation. Not every case qualifies.

Facts on this page come from Franchise Tax Board (income tax) and are linked. Rules change. Check with Franchise Tax Board (income tax) or a licensed tax pro before you act. We are not affiliated with Franchise Tax Board (income tax).

Run the numbers with our free tax tools, like the penalty and payment plan math.

See your options

A few questions. A tax pro calls you back.

Free tools: penalty calculator, 10 year clock, IRS offer data

Free to use. Not the IRS or any government agency. Results depend on your situation. Not every case qualifies.