Waiver of mandatory e-payment requirement for the impaired.Last year, the tax practitioner community communicated to the FTB FTB Franchise Tax Board (California; they collect income and sales tax)
FTB Family Tax Benefit (Australian welfare assistance)
FTB First Time Buyer (housing) that there was no permanent waiver of the mandatory e-pay requirement for taxpayers who have a permanent physical or mental impairment Impairment
1. A reduction in a company's stated capital.
2. The total capital that is less than the par value of the company's capital stock.
1. This is usually reduced because of poorly estimated losses or gains.
2. 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 affidavit
Written statement made voluntarily, confirmed by the oath or affirmation of the party making it, and signed before an officer empowered to administer such oaths. 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.