California Public Records Act
The California Public Records Act (PRA) grants individuals access to public records maintained by the Franchise Tax Board (FTB), unless they are exempt from disclosure by law. These records can include written or electronic information.
General Requirements
The PRA, as outlined in Government Code 7920 et seq., allows for the disclosure of public records. However, there are certain exemptions that prevent the disclosure of specific documents. Some examples of exempt documents include:
- Personnel, medical, or similar files for FTB employees
- Test questions and scoring keys for employment exams
- Preliminary drafts of documents not retained by the FTB
- Records pertaining to pending litigation
What You Can Request
By law, the FTB can provide access to public records that are not exempt. This includes limited Business Entity (BE) information, such as:
- Exact corporate title
- Filing date of last tax return
- Total balance due
Additionally, you can request the Exemption Application (FTB 3500) for business entities that were granted exempt status. Confidential information regarding a specific business entity or individual may be released under the following circumstances:
- To an officer of the business entity or their authorized representative, pursuant to a PRA request.
- To the individual to whom the information pertains or their authorized representative, pursuant to an IPA request.
How To Request Records
To request public records, you can submit your request to the FTB's Disclosure Office via email, fax, or mail. The preferred method is email:
- Email: FTBDisclosureOffice@ftb.ca.gov
- Fax: (916) 845-4849
- Mail: Franchise Tax Board Disclosure Office, MS A-181 PO Box 1468 Sacramento CA 95812-1468
If you are an officer or representative of the entity and would like to view or request confidential tax information, you can visit the MyFTB webpage.
When submitting your request, please ensure that it contains the following information:
- The entity's name
- The entity's account number (FEIN, CCN, or FTB ID)
- Your mailing address
- A description of the records you are requesting, including the specific tax year(s)
- Signature
What To Expect
Once your request is received, the FTB will generally determine within 10 days whether they have the requested information and if it can be disclosed to you. If the information is available, the FTB will begin providing the records within 30 days after notifying you or after any applicable duplication fees have been paid.
The time it takes to produce the records depends on factors such as:
- The time needed to identify and gather the records
- The volume of the request
- Whether any computer services are needed to produce a copy of the record
Please note that the FTB may charge 10 cents per page for paper or electronic copies. For more information on duplication fees, please refer to the Duplication Fees webpage. If you prefer, you can also request to view public records in person. In that case, please contact the FTB to schedule an appointment so that they can prepare the records for you.
Please be aware that by clicking on any links, you will be leaving the ftb.ca.gov website. The FTB does not control the destination site and cannot accept responsibility for its contents, links, or offers. Before using the site, it is recommended that you review the site's security and confidentiality statements. If you encounter any issues or technical problems, please contact the respective site for assistance.
Translation Disclaimer: The Google™ translation feature provided on the Franchise Tax Board (FTB) website is for general information purposes only. It is advisable to consult with a translator for official business matters. The official and accurate source for tax information and services provided by the FTB are the web pages currently in English. Any differences in translation are not binding on the FTB and do not have any legal effect for compliance or enforcement purposes. If you have any questions regarding the information contained in the translation, please refer to the English version.
The FTB translates some pages on its website into Spanish, but these pages do not include the Google™ translation application. For a complete listing of the FTB's official Spanish pages, please visit the La página principal en español (Spanish home page).
The accuracy of this translation cannot be guaranteed, and the FTB shall not be liable for any inaccurate information or changes in the page layout resulting from the translation application tool. Please note that this tool does not translate FTB applications, such as MyFTB, or tax forms and other files that are not in HTML format. Some publications and tax form instructions are available in HTML format and can be translated. To access a list of tax forms, instructions, and publications, along with their available formats, please use our Forms and Publications search tool.