What's new or under discussion
- California film and television tax credit (posted 12/21/09)
- Credit Assignment - Frequently Asked Questions and Interested Parties Meeting information. (updated 12/1/09)
- Backup withholding - Payers performing federal backup withholding must also withhold and remit 7 percent of a reportable payment to us. (updated 11/16/09)
- Jobs credit for small businesses. (posted 03/12/09)
Business structures and tax forms
- Sole Proprietorship | Form 540/540A Booklet
- C corporation | Form 100 Booklet | Form 100W Water's-Edge Booklet
- S corporation | Form 100S Booklet
- Charities and Nonprofits (Exempt organizations) | Form 109 Booklet | Form 199
- Partnership | Form 565 Booklet
- Limited Liability Partnership | Form 565 Booklet
- Limited Liability Limited Partnership | Form 565 Booklet
- Limited Liability Company | Form 568 Booklet
- Series Limited Liability Company | Form 568 Booklet
Filing requirements
- Fees and filings
- 1099 information returns
- Check casher businesses
- Financial Institution Data Match
- Limited liability companies (PDF)
- S corporations
- Federal audits and state notification
Withholding requirements
- Backup withholding
- Withholding on California source income
- Withholding on the sale of California real estate
- California source income paid to nonresidents
- Trust and estate distributions
- Partnership and limited liability company distributions
Filing assistance
- e-file for businesses
- Frequently asked questions
- Disaster loss
- Top 10 business entity tax errors that delay return processing (PDF)
Paying tax or a bill
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
Helpful publications and resources
- FTB 689 - Don't Gamble with Your Taxes: Read the Fine Print About Incorporating in Nevada
- FTB 982 - How to Select an Income Tax Return Preparer
- FTB 984 - Common Business Expenses for the Business Owner and Highlights of the Federal/State Differences
- FTB 985 - Audit/Protest/Appeals - The Process
- FTB 987 - Top Twelve Tax Scams
- FTB 1123 - Forms of Ownership
- Small business video presentation