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Franchise Tax Board

Research Credit References

Disclaimer

  • Available to taxpayers engaged in qualified research activities in California.
  • There are several differences between federal and California law. Therefore, you should be familiar with the California provisions for the year you are claiming the Research Credit.
  • Complete the form FTB 3523 to claim the Research Credit.

Research Credit Rates

This table shows the changes in research credit rates since 1987:

Tax Years Beginning Qualified Research Basic Research Alternative Incremental
1987-1996 8% 12% N/A
1997 11% 24% 1.65%, 2.20%, 2.75%
1998 11% 24% 1.32%, 1.76%, 2.20%
1999 12% 24% 1.32%, 1.76%, 2.20%
2000 and later 15% 24% 1.49%, 1.98%, 2.48%

FTB Manuals and Publications

Other FTB References

Non-FTB References

IRS Information

Codes, Regulations, Notices and Rulings

  • Revenue & Taxation Code §17052.12
  • Revenue & Taxation Code §23609
  • Revenue & Taxation Code §23649
  • Revenue & Taxation Code §24365
  • Revenue & Taxation Code §24440
  • FTB Notice 92-6
  • Internal Revenue Code (IRC) Section 41
  • Internal Revenue Code (IRC) Section 174
  • Internal Revenue Code (IRC) Section 280C
  • Treasury Regulations 1.41-1 through 1.41-8
  • Treasury Regulations 1.174-1 through 1.174-4
  • Treasury Regulations 1.280C-4
  • Federal Court Cases & Private Letter Rulings

Assistance

Telephone assistance is available from 8 a.m. until 5 p.m. Monday through Friday, except state holidays. We may modify these hours without notice to meet operational needs.

  • 800.852.5711 from within the United States
  • 916.845.6500 from outside the United States (not toll-free)

Assistance for persons with disabilities: We comply with the Americans with Disabilities Act. Persons with hearing or speech impairments please call TTY/TDD (800) 822-6268.