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Other Comprehensive Basis of Accounting Fundamentals | 4152308D

July 1, 2015
Sacramento Area

Waiver of Mandatory E-payment Requirement for the Impaired

Last year, the tax practitioner community communicated to the FTB that there was no permanent waiver of the mandatory e-pay requirement for taxpayers who have a permanent physical or mental impairment that prevents them from using a computer. In response to these concerns, the FTB determined that it could handle these permanent waiver requests administratively. Now taxpayers subject to the mandatory e-pay requirement can request a permanent waiver of the requirement. To do so taxpayers must submit FTB 4107, Mandatory e-Pay Election to Discontinue or Waiver Request, with a signed physician’s affidavit that a permanent physical or mental impairment prevents the taxpayer from using a computer. The FTB will inform the taxpayer in writing whether the request for a permanent waiver is approved or denied.

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