FTB Pending Administrative Termination Notice
What is an FTB Administrative Termination (e.g. cancellation, dissolution, surrender)?
The California Franchise Tax Board (FTB) has the authority to administratively terminate (e.g. cancel, dissolve, surrender) any California (domestic) limited liability company, California (domestic) stock corporation, or California (domestic) or registered foreign (formed outside of California) nonprofit corporation if:
- A California (domestic) limited liability company’s rights, powers, and privileges have been suspended by FTB for at least 60 continuous months.
- A California (domestic) stock corporation’s rights, powers, and privileges have been suspended by FTB for at least 60 continuous months.
- A nonprofit corporation’s rights, powers, and privileges have been suspended or forfeited by FTB for at least 48 continuous months.
Once initiated by FTB, the business has 60-calendar days to act (see the Frequently Asked Questions below for more information) before it is permanently FTB administratively terminated (e.g. cancelled, dissolved, surrendered). Download and search the notices, posted below, to determine whether your business is pending FTB Administrative Termination.
Notices of Pending FTB Administrative Termination
The notices below are downloadable and searchable by entity type. Each business is listed by the business name on the records of the California Secretary of State (SOS) and file number as issued by SOS. Each listed entity has 60-calendar days from the posting date of the notice to return the business entity to ACTIVE status or provide a written objection to FTB and resolve their suspension/forfeiture or the entity will be administratively terminated (e.g. cancelled, dissolved, surrendered).
FTB Notice Posted
|California (Domestic) Limited Liability Companies
|California (Domestic) Stock Corporations
|Nonprofit (Domestic & Foreign) Corporations
*If there is not a notice posted in the table above, the Secretary of State’s office is awaiting new pending FTB Administrative Termination Notice(s) from FTB.
If you take no action with FTB, the businesses listed on the notices, posted above, will be permanently FTB administratively terminated (e.g. cancelled, dissolved, surrendered) 60-calendar days from the date the notice was posted above.
Frequently Asked Questions
How does your business become FTB administratively terminated (cancelled, dissolved, surrendered)?
If a California (domestic) limited liability company or California (domestic) stock corporation is FTB or SOS/FTB suspended for more than 60 continuous months or the nonprofit corporation is FTB or SOS/FTB suspended or forfeited for more than 48 continuous months:
- FTB may initiate the process by notifying eligible business entities through the mail and/or a notice posted on the Secretary of State (SOS) website of their pending administration termination (e.g. cancellation, dissolution, surrender) status.
- The notification period is 60-calendar days before administrative termination occurs.
- If no action is taken (e.g. file an objection with FTB, or return to ACTIVE status), after 60-calendar days, FTB will initiate the administrative termination (e.g. cancellation, dissolution, surrender) of the business entity.
How can you avoid FTB Administrative Termination?
Option 1 – Pay and Return to Active Status
- File tax returns with FTB.
- Pay or otherwise satisfy all accrued taxes, fees, penalties, and interest with FTB.
- The limited liability company or corporation must have a current Statement of Information on file with SOS. Visit bizfile.sos.ca.gov to file your Statement of Information online.
- Fulfill any other requirements to be eligible and apply for revivor.
Option 2 – Submit an Objection and Receive a 90-Day Extension
You may extend the 60-calendar day pending FTB Administrative Termination period by 90 days, by submitting a written objection to FTB. Your objection can be mailed to the following addresses based on your specific business entity type. If you have additional questions regarding this process or filing an objection, please contact FTB. NOTE: If you take no action to revive within the 90-day extension period, your business is administratively terminated (e.g. cancelled, dissolved, surrendered).
|Type of Contact||For Limited Liability Companies and|
|For Nonprofit Corporations|
||Franchise Tax Board
Business Entity Correspondence
PO Box 942857
Sacramento, CA 94257-4040
|Franchise Tax Board
Exempt Organizations Unit MS F120
PO Box 1286
Rancho Cordova, CA 95741-1286
||FTB Administrative Dissolution/Cancellation
||FTB Nonprofit Administrative Dissolution
How can I tell if my business has been FTB administratively terminated?
Step 1 – Visit the Secretary of State’s business search at BusinessSearch.sos.ca.gov.
Step 2 – Search for your limited liability company or corporation using the business name on the records of the California Secretary of State (SOS) and file number as issued by SOS.
Step 3 – Click on the name of your entity to display more detailed business entity information and view the status. If the displayed status is CANCELLED, DISSOLVED, or SURRENDERED, your respective entity has been terminated.
Once my company has been FTB administratively terminated, can I revive or reinstate my business?
NO, unfortunately you cannot apply to have your business entity revived/reinstated. However, you may submit a new limited liability company, stock or nonprofit corporation registration to start a new business entity. Visit bizfile.sos.ca.gov for more information on how to start a business.
How can I search for my business in the posted downloadable notices, above?
To search the PDF notices above, simply click the link to download the electronic file. If using Adobe Reader, to search the document:
Step 1 – Open the document.
Step 2 – Click Find in the Edit menu.
Step 3 – Type the exact name of your entity or Secretary of State (SOS) corporation file number.
Step 4 – Click Next or press the Enter key.
Step 5 – If your entity name is on the list review the available options below.
If you have difficulty viewing the file, visit the SOS Website Help for assistance.
What is an FTB Voluntary Administrative Termination or Abatement?
If you are a California (domestic) limited liability company (LLC), California (domestic) stock corporation, or California (domestic)/registered foreign (formed outside of California) nonprofit corporation, FTB has the authority to abate, upon written request any unpaid qualified taxes, interest, and penalties for the taxable years in which the entity certifies, under penalty of perjury, that it is not doing business and does not have any remaining assets.
Visit FTB Abatement and Voluntary Administrative Termination for more information, including how to request an FTB Voluntary Administrative Termination (e.g. cancellation, dissolution, surrender).
What is FTB's contact information?