The California Declaration Regarding Lack Of Income (San Francisco Division) is a form used to declare that an individual or business has no income or other financial resources to pay taxes. It is used by individuals and businesses when they cannot afford to pay taxes due to a lack of income or other financial resources. It is filed with the California Franchise Tax Board and is required by the California Revenue and Taxation Code. The form must be completed and submitted along with evidence of the lack of income or other financial resources. There are two types of California Declaration Regarding Lack Of Income (San Francisco Division): 1. Declaration of No Income: This form is filled out by individuals who have no income from any source and cannot pay their taxes due to lack of income or other financial resources. 2. Declaration of Lack of Other Financial Resources: This form is filled out by individuals or businesses who have some income but not enough to pay their taxes due to lack of other financial resources.