Address for FTB Probate Notice

I had a client, Emily, come into my office last month absolutely devastated. Her mother had recently passed, and Emily was named as the executor of the estate. She’d dutifully filed the will with the court, started the probate process, and then discovered a critical error: she hadn’t sent a copy of the petition to the California Franchise Tax Board (FTB). What seemed like a small oversight cost her weeks of delays and a frustrating scramble to get everything back on track. It’s a mistake I see far too often, and one that’s easily preventable with a little knowledge of the rules.

The requirement to notify the FTB stems from the potential for estate tax implications, even though the federal estate tax exemption is quite high. California has a separate estate tax filing requirement, and the FTB needs to be informed of the probate proceedings to properly administer those rules. While many estates won’t actually owe estate tax, the FTB notification is still mandatory. This is particularly true if the gross estate value exceeds $5 million. I’ve been practicing estate planning and serving as a CPA for over 35 years, and I can tell you firsthand that proactively addressing tax concerns from the outset saves clients significant headaches – and money – in the long run.

So, what’s the correct address? The FTB address for probate notice is:

Franchise Tax Board
PO Box 942869
Sacramento, CA 95814-0059

However, simply sending the notice to the correct address isn’t enough. You must send it via certified mail, return receipt requested. This provides proof of delivery, which the court will require. It’s essential to keep a copy of the certified mail receipt with the court file. This detail is critically important, because

What Happens If I Miss the FTB Notice Deadline?

Failing to notify the FTB, or sending it improperly, can lead to a continuance of your probate hearing. The court won’t proceed until proper proof of notice is filed. This means more legal fees, delays in distributing assets to beneficiaries, and unnecessary stress for everyone involved. Remember, Probate Code § 8110 stipulates that notice (Form DE-121) must be mailed to all interested parties, including the FTB, at least 15 days before the hearing date. The court counts these days strictly; mailing it 14 days prior will result in an automatic continuance.

Does the FTB Notify Me If They Receive the Notice?

The FTB typically doesn’t send a confirmation of receipt. That’s why the certified mail return receipt is so crucial. It’s your responsibility to ensure the notice was delivered. If you don’t receive the return receipt within a reasonable timeframe, follow up with the post office to investigate. I also recommend keeping a log of all notices sent, including the date of mailing, the method of delivery, and the tracking number. It’s good record-keeping that could save you trouble down the line.

What if the Estate Includes Charitable Bequests?

If the estate includes a charitable bequest, the notification requirements become even more stringent. In addition to the FTB, you MUST also serve notice to the California Attorney General. This is because Probate Code § 8111 requires notice to the Attorney General if the will involves a charitable bequest, or if there are no known heirs to the estate. They act as the legal protector of charitable interests and the public trust, ensuring the charitable organization receives the intended funds. As a CPA, I understand that valuation of charitable donations is a complex process, and proper documentation is key to avoid potential tax issues.

How do enforcement rules in California probate court shape outcomes for heirs and fiduciaries?

California probate is designed to provide court-supervised transfer of property, yet cases often break down when authority is unclear, required steps are missed, or disputes arise over assets, notice, and fiduciary conduct. When the process is misunderstood, families can face avoidable delay, escalating conflict, and increased exposure to creditor issues, hearings, or litigation before the estate can close.

To close an estate cleanly, you must understand the requirements for closing the estate, prepare a detailed estate accounting requirements, and ensure the plan for distributing estate assets is court-approved.

Ultimately, the difference between a routine distribution and a protracted legal battle often comes down to preparation. By anticipating the demands of the Probate Code and addressing potential friction points with beneficiaries and creditors upfront, fiduciaries can navigate the system with greater confidence and lower liability.

Verified Authority on Probate Notice Requirements

• Mailing Requirements (The 15-Day Rule): California Probate Code § 8110
  Jurisdiction is everything. At least 15 days before the hearing on the petition, you must mail the Notice of Petition to Administer Estate (Form DE-121) to every person named in the will and every legal heir. If you miss an heir, the court lacks the authority to act.
• Publication Mandate: California Probate Code § 8120 (Newspaper of General Circulation)
  You cannot hide a probate case. The law requires publication in a newspaper circulated in the area where the decedent lived. This publication must run three times before the hearing. The court will check for the “Proof of Publication” affidavit from the newspaper before granting the petition.
• Notice to Attorney General: California Probate Code § 8111 (Charitable/No Heirs)
  If the will leaves assets to a specific charity or a charitable trust, or if the decedent has no known heirs, the California Attorney General becomes a mandatory party to the case. Failing to notice the AG will result in the court continuing your hearing.
• Foreign Citizen Notice: California Probate Code § 8113
  If the decedent was a citizen of a foreign nation, or if a beneficiary is a foreign resident, California law often requires notice be sent to the Consulate of that country. This ensures international treaties regarding property rights are respected.
• Request for Special Notice: California Probate Code § 1250
  This is a strategic tool for beneficiaries and creditors. By filing Form DE-154, you force the executor to send you a copy of every major document filed in the case (Inventories, Accountings, Petitions). It is the best way to monitor an estate without constantly checking the court docket.
• Defective Notice Consequences: California Probate Code § 8124
  This code section is the “stop sign.” If the publication or mailing requirements are not met perfectly, the court cannot hear the petition. The judge has no discretion to waive the notice defect; the hearing must be continued, and notice must be redone properly.