If you owe taxes to the State of California and are required to write a check, make the check payable to "Franchise Tax Board." In the memo or "for" line on the check, write "Income Tax 2011" and your social security number. Staple your check to the top front section of your state tax form. Be sure to make a photocopy of each form before mailing and keep it in your personal records for safe keeping. It can take up to 35 days for you check to be processed. If you are expecting a refund, mail your completed forms to: Franchise Tax Board, P.O. Box 942840, Sacramento, CA 94240-0002. If you do not expect a refund, send it to: Franchise Tax Board, P.O. Box 942867, Sacramento, CA 94267-0001. You can also pay your taxes online, via credit card, electronic funds transfer, money order or cash. An instalment agreement can be made with the IRS where you may be able to pay the amount in monthly instalments. You will be charged a "new user fee” for the chance to begin an instalment agreement. If you are having trouble paying your taxes, it is advised to do everything in your power to pay them, including getting a loan or putting it on your credit card. This is because the interest on a credit card or bank loan will be significantly less than the penalties imposed by the Inland Revenue.