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