Penalty Reference Chart - FTB.ca.gov
Underpayment of estimated fee. 10% of the underpayment. Exceptions - Safe harbor-100% of prior year. Tax on Joint Return Exceeds Tax on Separate Returns : 18530 . 6013(b)(5) Tax on a joint return exceeds tax shown on separate returns, due to negligence or intentional disregard of rules, or fraud. In lieu of penalties provided by Section 19164(a ...
Download Penalty Reference Chart - FTB.ca.gov
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