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My business is suspended Revive my business Overview When your business has been suspended or forfeited, it is not in good standing and loses its rights, powers, and privileges to do business in California. To revive your business and be in good standing, you must: File all past due tax returns Pay all past due tax balances File a revivor request form
If your business is tax-exempt and suspended, go to for more information on how to revive. Forms you'll need CorporationsApplication for Certificate of Revivor – Corporation (FTB 3557 BC) Limited Liability Companies (LLCs)Application for Certificate of Revivor – Limited Liability Company (FTB 3557 LLC) Why is my business suspendedGenerally, businesses are suspended when they fail to: File a return Pay Taxes Penalties Fees Interest You may be able to find out the reason for suspension using MyFTB. Business entities registered with Secretary of State (SOS) must file and pay at least $800 franchise or annual tax from their registration date to current, regardless of business activity. Visit due dates for businesses for more information on when to file and pay. Secretary of State suspendedThe SOS will suspend/forfeit your business for not filing the required Statement of Information. You can be suspended/forfeited by SOS and FTB at the same time. If the SOS suspends/forfeits your business, they may impose a $250 penalty that we collect. Visit SOS’s website for more information. If your business is suspendedYou cannot: Retain tax-exempt status. We revoke an organization’s tax-exempt status as of the suspension date. Your business may be subject to a $2,000 penalty per tax year for failure to file missing tax returns within 60 days after receiving a written demand to do so. If your business cannot pay its taxes, we may make you personally responsible if you: Took assets out of your business Have unpaid loans to shareholders Paid excessive salaries to officers
Visit Appeal of Howard Zubkoff and Michael Potash, Assumers and/or Transferees of Ralite Lamp Corporation (April 30, 1990) 90-SBE-004 for more information. Contract voidabilityIf you enter into any contracts while you are not in good standing, the other party can void the contract. Unless you apply for, and we grant relief, your business contracts remain: Voidable Unenforceable Relief from contract voidability (RCV)If you’re not in good standing and need relief, you can apply. RCV is optional and costs $100 per day. You can choose the relief period if you purchase before reviving your business The maximum cost is not to exceed the tax amount due for any taxable year RCV does not apply to: General partnerships Limited partnerships Limited liability partnerships
A corporation suspended by the Secretary of State only is not subject to contract voidability. To request relief from contract voidability: Complete the Application of Relief from Contract Voidability (FTB 2518BC). Mail Franchise Tax BoardPO Box 942857 Sacramento CA 94257-2021 Once purchased, we will send you a Certificate of Relief from Contract Voidability. What form to fileYour business must be in good standing with the Secretary of State (SOS) to revive your business entity. To revive your business, you must file an application for revivor: Mail Business Entity CorrespondenceFranchise Tax Board PO Box 942857 Sacramento CA 94257-4040 For information on reviving a limited partner (LP), visit our Partnerships page. Revive at an office locationYou can revive your business at one of our office locations during normal business hours. Cutoff to request a walk-through revivor is 2 PM, except for Los Angeles where the cutoff is 1 PM. To qualify for a walk-through revivor at a field office, your business must be in at least one of the following situations: Business litigation Business escrow A pending loan A pending federal grant Litigation, escrow, pending loan, or pending federal grant in your personal name does not qualify the business for a Walk-Though Revivor Request. All documents should be dated within 30 days of your Walk-Through Revivor Request.
Follow the instructions on the Walk-Through Revivor Request Checklist (FTB 3557 W PC). Contact us about your suspension Phone 888-635-0494Weekdays, 8 AM to 5 PM Last updated: 09/29/2025 (责任编辑:) |
