[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302745-105":53,"doc-detail-302745-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","ftb-2917-reasonable-cause-individual-and-fiduciary-claim-for-refund","FTB 2917 - Reasonable Cause – Individual and Fiduciary Claim for Refund","","FTB 2917 is used to request a refund based on reasonable cause for an individual or fiduciary when penalties were paid after filing a delinquent return or paying liabilities late. The form collects taxpayer and spouse/RDP information, the tax year, an explanation of the reasonable cause, the requested refund amount, and required signatures. Claims must be filed within the applicable statute of limitations, and the taxpayer’s balance due must be fully paid before the Franchise Tax Board can act.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ftb-2917-reasonable-cause-individual-and-fiduciary-claim-for-refund/302745/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ftb-2917-reasonable-cause-individual-and-fiduciary-claim-for-refund/302745.png","ImageObject",442,249,{"name":88,"@type":89},"McGucket","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is FTB 2917 used for?","Question",{"text":108,"@type":109},"Use FTB 2917 to claim a refund based on reasonable cause for an individual or fiduciary. For a business entity, the instructions specify using FTB 2924 instead.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must be included in the reasonable cause explanation (Part 3)?",{"text":113,"@type":109},"Part 3 requires an explanation of why there was reasonable cause for filing late or paying tax liability late, and it also includes the refund amount request.",{"name":115,"@type":106,"acceptedAnswer":116},"When must FTB 2917 be filed to qualify under the statute of limitations?",{"text":117,"@type":109},"The claim must be filed within the statute of limitations, described as the latest of four years after the original due date, four years after a timely filed return date, or one year from the date of overpayment.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302745,1790469426,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},1236954412713,"https://us-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","STATE OF CALIFORNIA  \nFRANCHISE TAX BOARD  \nPO BOX 942840  \nSACRAMENTO CA 94240-0040  \nReasonable Cause – Individual and Fiduciary Claim for Refund  \nComplete the information below to request a claim for refund based on reasonable cause. Refer to PAGE 3 for detailed instructions.  \nPart 1 –Taxpayer Information  \n\n| Taxpayer Name |  | SSN, ITIN, or FEIN |  |  |\n| --- | --- | --- | --- | --- |\n| Spouse/RDP Name |  | Spouse/RDP SSN or ITIN |  |  |\n| Additional Information (see instructions) |  | PBA Code |  |  |\n| Street Address (number and street or PO Box) |  | Apt./Ste. Number |  | PMB/Private Mailbox |\n| City |  | State | ZIP Code |  |\n| Foreign Country Name | Foreign Province/State/Country | Foreign Postal Code |  |  |\n|  |  | Daytime Phone Number |  |  |\n\nPart 2 –Tax Year  \nA refund of penalties paid is subject to the statute of limitations. Refer to the instructions on PAGE 3 for statute of limitations information. You must prepare a separate FTB 2917 for each tax year. Specify the tax year below.  \n\n| Tax Year\u003Cbr>From  / /  to  / /  | Check the appropriate box to identify the form filed for this tax year claim:\u003Cbr>􀁭 Form 540 􀁭 Form 540NR 􀁭 Form 540 2EZ\u003Cbr>􀁭 Form 592 􀁭 Form 593 􀁭 Form 541 􀁭 Other |  |\n| --- | --- | --- |\n| Part 3 – Reasonable Cause Explanation and Refund Amount\u003Cbr>Explain why you had reasonable cause for filing a delinquent tax return, paying your tax liability late, etc. Continue your explanation on PAGE 2. |  | Refund Amount\u003Cbr>$ |\n\nPart 4 – Signatures  \nTaxpayer  \n\n| Print Name | Signature\u003Cbr>X | Date |\n| --- | --- | --- |\n\nSpouse/RDP Name  \n\n| Print Name | Signature\u003Cbr>X | Date |\n| --- | --- | --- |\n\nAuthorized Representative (Power of Attorney)  \n\n| Print Name | Signature\u003Cbr>X | Date |\n| --- | --- | --- |\n\nConnect With Us  \nWeb: [ftb.ca.gov](ftb.ca.gov)  \nPhone: 800.852.5711 from within the United States  \n916.845.6500 from outside the United States  \nTTY/TDD: 800.822.6268 for persons with hearing or speech impairments  \n291700091471  \n| Reasonable Cause Explanation\u003Cbr>Continue your reasonable cause explanation from PAGE 1 in the space below. |  |\n| --- | --- |\n| Taxpayer Name | SSN , ITIN, or FEIN |\n\nFranchise Tax Board Privacy Notice  \nTo learn about your privacy rights, how we may use your information, and consequences if you do not provide information we request, [go to](go to ftb.ca.gov/Forms and search)[ ftb.ca.gov/Forms](go to ftb.ca.gov/Forms and search)[ and search](go to ftb.ca.gov/Forms and search) for 1131. To request this notice by mail, call 800.338.0505 and enter form code 948 when instructed.  \n291700091472  \nInstructions for FTB 2917  \nReasonable Cause – Individual and Fiduciary Claim for Refund   \nGeneral Information  \nA Purpose  \nComplete FTB 2917, Reasonable Cause – Individual and Fiduciary Claim for Refund, to claim a refund based on reasonable cause for an individual or fiduciary. To claim a refund based on reasonable cause for a business entity, complete FTB 2924, Reasonable Cause – Business Entity Claim for Refund.  \nFTB 1024, Penalty Reference Chart, lists penalties that can be abated for reasonable cause; [go to](go to ftb.ca.gov and)[ ftb.ca.gov](go to ftb.ca.gov and)[ and](go to ftb.ca.gov and) search for FTB 1024.  \nDo not use FTB 2924 to request a refund of tax. Generally, you can request a refund of tax on an amended tax return.  \nUse the following forms to request abatement:  \n\n| Form | Purpose | [Go to ftb.ca.gov](Go to ftb.ca.gov)[ ](Go to ftb.ca.gov)[and search for:](and search for:) |\n| --- | --- | --- |\n| FTB 3701 | Request for Abatement of Interest | FTB 3701 |\n| FTB 3705 | Request for Taxpayer Advocate Equity Relief | FTB 3705 |\n| FTB 4107 | Mandatory e-Pay Election to Discontinue or Waiver Request | Mandatory e-Pay |\n| FTB 5805 | Underpayment of Estimated Tax by Individuals and Fiduciaries | FTB 5805 |\n\nB Reasonable Cause  \nReasonable cause may be established if a taxpayer can show that failure to comply with the law occurred despite the exercise of ordinary bus","cbCaisAw3k2u3k4M","https://ap.wps.com/l/cbCaisAw3k2u3k4M","pdf",67258,"English","# Part 1 - Taxpayer Information\n# Part 2 - Tax Year\n# Part 3 - Reasonable Cause Explanation and Refund Amount\n# Part 4 - Signatures\n# Instructions for FTB 2917\n## General Information\n## Reasonable Cause\n## Payment Requirement and Statute of Limitations\n## Authorized Representative – Power of Attorney (POA) Declaration\n## Filing for a Decedent\n## Mailing Address","[{\"question\":\"What is FTB 2917 used for?\",\"answer\":\"Use FTB 2917 to claim a refund based on reasonable cause for an individual or fiduciary. For a business entity, the instructions specify using FTB 2924 instead.\"},{\"question\":\"What must be included in the reasonable cause explanation (Part 3)?\",\"answer\":\"Part 3 requires an explanation of why there was reasonable cause for filing late or paying tax liability late, and it also includes the refund amount request.\"},{\"question\":\"When must FTB 2917 be filed to qualify under the statute of limitations?\",\"answer\":\"The claim must be filed within the statute of limitations, described as the latest of four years after the original due date, four years after a timely filed return date, or one year from the date of overpayment.\"}]","FTB 2917 - Reasonable Cause – Individual and Fiduciary Claim for Refund | PDF",1789796532]