Do you owe California personal income tax that you can’t pay?

The CA Franchise Tax Board encourages you to pay as much as you can to limit late payment penalties and interest and to prevent collection actions. If you need to request a payment plan, you may request one online by mail or by phone. A payment plan will cost $34 to set up, added to your balance. You will receive an acceptance letter within 90 days. To be eligible, the amount owed must be less than $25,000; you will be able to pay the amount in 60 months or less; and you must’ve filed all your income tax returns for the past five years.