What's New
- Credit Assignment – Frequently Asked Questions and Interested Parties Meeting information. (posted 5/27/09)
- New jobs tax credit for small businesses. (posted 03/12/09)
Business structures
- Sole Proprietorship
- C corporation
- S corporation
- Partnership
- Limited Liability Partnership
- Limited Liability Limited Partnership
- Limited Liability Company
- Series Limited Liability Company
Filing requirements and assistance
- e-file for businesses
- Fees and filings
- 1099 information returns
- Check casher businesses
- Financial Institution Data Match
- Exempt organizations
- Limited liability companies (PDF)
- S corporations
- Withholding on the sale of California real estate
- Federal audits and state notification
- Schedule M-3 for Large and Mid-Size Businesses
- Frequently asked questions
- Disaster loss
- Top 10 business entity tax errors that delay return processing (PDF)
- Large Corporate Understatement Penalty
Paying tax or a bill
Tax forms
- Form 100 Booklet – Corporations
- Form 100S Booklet – S corporations
- Form 109 Booklet (PDF) – Tax exempt organizations
- Form 540/540A Booklet – Individual income tax for self-employed individuals
- Form 565 Booklet – Partnerships
- Form 568 Booklet – Limited liability companies
Starting, running, or closing your business
- Small Business Assistance Center sponsored by the California Tax Service Center
- California Business Portal sponsored by the California Secretary of State
- Keeping Records
- Avoiding Problems
- Business tax credits
- How to dissolve, cancel or surrender a California business entity