FTB 2280 PC: Intent to Participate Form for California’s Interagency Intercept Collection Program (Rev. 09-2025)

FTB 2280 PC is the form California state and local agencies use to formally notify the Franchise Tax Board that they intend to join the Interagency Intercept Collection (IIC) program. This program allows participating agencies to collect delinquent debts—unpaid fines, fees, penalties, or other amounts owed to government entities—by intercepting state tax refunds and lottery winnings owed to the debtor. Before an agency can actually submit individual debt claims for collection, it has to go through this initial step of declaring its intent to participate.

Think of Form 2280 PC as the front door to the IIC program. It’s a short administrative notice rather than a detailed application. Once the FTB receives and processes this intent form, the agency moves on to the next stage, which typically involves submitting a formal request to participate along with supporting documentation. That second step is handled through a separate form, and if your agency is at that point, it’s worth reading our breakdown of FTB 2282 PC and how agencies formally join the intercept program, since the two forms work together in sequence.

Who Needs to File FTB 2280 PC

This form is not for individual taxpayers. It’s designed for California state agencies, counties, cities, special districts, and other local government entities that are owed money and want to use the state’s intercept system to recover it. Common examples include agencies collecting on court-ordered fines, parking or traffic citations, unpaid licensing fees, or other statutory obligations that haven’t been paid despite normal collection efforts.

If your agency has exhausted standard billing and collection notices and still has outstanding accounts receivable, the IIC program offers a way to recover those funds by intercepting a debtor’s state tax refund before it’s issued. But to use that mechanism, the agency first has to be registered and approved through the FTB, and Form 2280 PC is where that process begins.

When This Form Is Used

Agencies typically file the FTB 2280 PC Intent to Participate form when they’re setting up their collection program for the first time, not on a recurring basis. It’s a one-time enrollment step rather than something submitted with every debt claim. Once an agency is approved and active in the program, ongoing debt submissions are handled through separate reporting processes rather than repeated intent forms.

Timing matters here because the FTB needs to review and process these requests before an agency can move forward with account setup. Agencies planning to launch or expand a collection effort should submit this form well ahead of any deadlines tied to their fiscal year or collection cycle, since there’s administrative processing time involved on the FTB’s end.

How to Get and Complete the Form

FTB 2280 PC (Rev. 09-2025) is available directly from the Franchise Tax Board as a fillable PDF, which means you can type your agency’s information directly into the form fields on a computer before printing or submitting it, rather than filling it out by hand. The form asks for basic identifying details about the requesting agency, contact information for the person responsible for the collection program, and a formal statement of intent to participate in the IIC program.

Because this is an interagency government form rather than a taxpayer form, there’s no fee attached to filing it, but agencies should still make sure the contact information listed is accurate and current, since the FTB will use it for all follow-up communication about the application. Double-check agency names and department codes match what’s on file with the state, since mismatches are a common reason for processing delays.

Agencies unfamiliar with FTB administrative processes more broadly, including how disputes or appeals work once accounts are active, may also find it useful to look at how the Office of Tax Appeals process functions, since debtors sometimes contest intercepted amounts and it helps to understand the broader dispute framework before enrolling in the intercept program.