Penalty Waiver

Instructions for Penalty Waiver Form 

The Office of the Treasurer & Tax Collector (Office) will review your waiver request to reduce itemized obligations in accordance with the California Revenue & Taxation Code and the San Francisco Business and Tax Regulations Code which allow the Office to waive or cancel penalties, costs, fees or interest in certain, limited cases. Complete the following form to request a waiver of these charges. Frequently asked questions and answers can be found at the FAQ page.

Taxpayers must show either:

  1. Failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control, and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect; or
  2. There was an inadvertent error in the payment amount made by the taxpayer, and payment for the proper amount due is made within 10 days.

The Office encourages taxpayers to provide any documentation supporting their waiver request. You will have an opportunity to upload your supporting documents during the DocuSign process at the end of the application.

DocuSign supports Microsoft Internet Explorer 11+, Windows EDGE and current versions of Google Chrome, Mozilla Firefox, and Apple Safari. If you choose to use a browser other than the ones listed, your experience may not be optimal or secure. Please check and/or update your browser.

Waivers are NOT generally granted for the following reasons:

  1. Did not receive a notice or bill
  2. Forgot to file and/or pay
  3. Not knowing Personal Identification Number (PIN) or Location Identification Number (LIN)
  4. First late payment
  5. Responsible person is no longer with the company
  6. Payment arrived after delinquent date with no postmark from US Postal Service
  7. Confused by bill, unsure of what to pay
  8. Can’t afford tax payment

The waiver review process may take up to six weeks to complete.  Unpaid balances will continue to accrue additional penalties and interest which are the responsibility of the taxpayer should the waiver request be denied.