Franchise Tax Board

FTB Notices

Some of the FTB Notices are in Adobe's Portable Document Format (PDF). You will need the Adobe Acrobat Reader 5.0 or higher to view and/or print.

Years:

2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000 - 1999 - 1998 - 1997 - 1996 - 1995 - 1994 - 1993 - 1992 - 1991 - 1990 - 1989

 

 

Notices - Year 2009

  • FTB Notice 2009-04 - Processing Limited Liability Company Fee Claims for Refund as a Result of Ventas Finance I, LLC v. Franchise Tax Board (2008) 165 Cal.App.4th 1207
  • FTB Notice 2009-03 - Large Corporate Understatement Penalty — Payments and Amended Returns for the 2003-2007 Taxable Years (posted on 03/27/09)
  • FTB Notice 2009-02 - Exemption from Contractual Protection Reportable Transaction Disclosure and Reporting Rules for California Enterprise Zone Hiring Credits, (posted on 03/26/09)
  • FTB Notice 2009-01 - Disclosure of Deferred Intercompany Stock Account (DISA) Balance on CA Corporate Tax Returns (REVISED on 02/25/09 to add due date)

Notices - Year 2008

  • FTB Notice 2008-6 - Public Comment Invited on Recommendations for 2009 Rulemaking Calendar
  • FTB Notice 2008-5 - California Income Tax Treatment and Tax Return Filing Obligations of Same-Sex Married Couples
  • FTB Notice 2008-4 - Resolution of Bogus Optional Basis (BOB) Transactions and Certain Employee Stock Ownership Plan (ESOP) Transactions
  • FTB Notice 2008-3 - AB 897 Implementation - Issuance of Exempt Acknowledgment Letter.
  • FTB Notice 2008-2 - Processing Limited Liability Company Fee Claims for Refund as a Result of Northwest Energetic Services, LLC v. Franchise Tax Board (2008) 159 Cal.App. 4th 841.
  • FTB Notice 2008-1 - Reporting Requirements Pursuant to Revenue and Taxation Code Section 18628; Conformity to Treasury Regulation Section 301.6111-3, Effective August 3, 2007.

Notices - Year 2007

  • FTB Notice 2007-4 - Additional 45-day Extension to File Complete IRS Forms 8886 - FTB Notice 2007-3 Modified.
  • FTB Notice 2007-3 - 60-Day Period to File Complete Forms 8886 for Each Taxable Year for Which Taxpayers Participated in a Reportable Transaction Prior to Imposing Penalties Under Revenue and Taxation Code Section 19772.
  • FTB Notice 2007-2 - Settlement of Administrative Civil Tax Matters in Dispute.
  • FTB Notice 2007-1 - California's Compliance Resolution Program for Employers Participating, or Intending to Participate, in the IRS Compliance Resolution Program Regarding Internal Revenue Code Section 409A.

Notices - Year 2006

  • FTB Notice 2006-6 - Processing of Docketed Protests.
  • FTB Notice 2006-5 - Pilot Project for One-Year Timeline in Processing Docketed Administrative Protests.
  • FTB Notice 2006-4 - Withdrawal of Legal Ruling 376.
  • FTB Notice 2006-3 - Effect of Microsoft Corp. v. FTB (2006) _____Cal.4th _____ on FTB Notice 2004-5.
  • FTB Notice 2006-2 - Settlement of Administrative Civil Tax Matters in Dispute.
  • FTB Notice 2006-1 - California Tax Shelter Resolution Initiative – California's Program for Participants in Internal Revenue Service (IRS) Settlement Initiative.

Notices - Year 2005

  • FTB Notice 2005-7 - Information Reporting Requirements for Material Advisors Pursuant to Revenue and Taxation Code Section 18628, as Amended by AB 115; Conformity to IRC Section 6111.
  • FTB Notice 2005-6 - 2005 Legislation: Conformity to IRC Section 6603 Tax Deposit Procedures; Cash Bond Procedures Repealed; FTB Notice 99-9 Superseded in Part.
  • FTB Notice 2005-5 - Installment Agreements for Business Entities.
  • FTB Notice 2005-4 - Interest Suspension on Amended Returns - FTB Will Follow IRS Revenue Ruling 2005-4.
  • FTB Notice 2005-3 - Request for Public Comment - Discussion Draft Memorandum Regarding Proposed Changes to California Code of Regulations, Title 18, Section 25137-14.
  • FTB Notice 2005-2 - Notice for Solicitation of Public Input for Examples of Proposed Amendments to California Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
  • FTB Notice 2005-1 - Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1.
    • Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 24411.
    • Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25106.5-1.
    • Explanation of Discussion Draft - Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1.
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Notices - Year 2004

  • FTB Notice 2004-9 - Specialized Tax Service Fees.
  • FTB Notice 2004-8 - Request for Public Comment - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
    Attachments to FTB Notice 2004-8
  • FTB Notice 2004-7 - 2004 Legislative Change - Include Limited Liability Companies and Their Owners as Qualified Entities Under the Voluntary Disclosure Program
  • FTB Notice 2004-6 - Election Under AB 263 With Respect to Dividends From Eighty Percent or More Owned Insurance Companies
  • FTB Notice 2004-5 - Asserting a Revenue and Taxation Code Section 25137 Variation in an Original Return Filing: Accuracy-Related Penalties
  • FTB Notice 2004-4 - Date Change for Symposium to Discuss Proposed California Code of Regulations, Title 18, Section 25106.5-11
  • FTB Notice 2004-3 - Announcement of a Symposium to Discuss Proposed California Code of Regulations, Title 18, Section 25106.5-11
    Attachments to FTB Notice 2004-3
  • FTB Notice 2004-2 - Implementation of New Water's-Edge Election Statute
  • FTB Notice 2004-1 - Tax Shelter Reporting and Registration
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Notices - Year 2003

  • FTB Notice 2003-10 - REPEAL OF THE MANUFACTURERS' INVESTMENT CREDIT (MIC)
  • FTB Notice 2003-9 - Revenue Procedure 2003-33 - Automatic Extensions to Make Internal Revenue Code Section 338 Elections
  • FTB Notice 2003-8 - Cancellation Of Scheduled Symposium -- August 13, 2003 Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952
  • FTB Notice 2003-7 - Withdrawal of Obsolete Legal Ruling
  • FTB Notice 2003-6 - Procedures for Making the Election to Defer Certain Gain from the Sale of Qualified Small Business Stock
  • FTB Notice 2003-5 - 2001 Legislative Changes - Informal Refund Claims
  • FTB Notice 2003-4 - Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Section 17952
    Attachment to FTB Notice 2003-4
    • Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952.
  • FTB Notice 2003-3 - Manufactures' Investment Credit: Ready-Mixed Concrete and Cement Trucks.
    Legal Ruling 2001-4 Withdrawn
  • FTB Notice 2003-2 - Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures
  • FTB Notice 2003-1 - Effective Dates - Overpayments on Prior Year Returns Legal Ruling 94-4 Withdrawn
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Notices - Year 2002

  • FTB Notice 2002-4 - Announcement of a Symposium to Discuss Draft Proposed Amendments to Regulation 25137(b); Conforming to Amendments to Regulation 25130 (Adobe Acrobat Reader Required)
    Attachments to FTB Notice 2002-04
    • Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25137(b)
    • Discussion Draft - Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25130
    • Explanation of the Discussion Proposed Additions to Regulation 25137(b)
  • FTB Notice 2002-3 - CANCELLATION OF SCHEDULED SYMPOSIUM - APRIL 29, 2002 DISCUSSION DRAFT ADDITION TO CALIFORNIA CODE OF REGULATIONS, TITLE 18, SECTION 25137-2
  • FTB Notice 2002-2 - Request for Public Comment
    Attachments to FTB Notice 2002-02
  • FTB Notice 2002-1 - MIC Alternative Direct Labor Computation
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Notices - Year 2001

  • FTB Notice 2001-7 - Limited Liability Company Fee for 2001 and Thereafter
  • FTB Notice 2001-6 - MIC Audit Policy Regarding Use of BOE Sales and Use Tax Audit Results
  • FTB Notice 2001-5 - Limited Liability Company Fee for 2001
  • FTB Notice 2001-4 - Announcement of a Symposium to Discuss Draft Proposed Regulations 17053.36 and 23636 (Joint Strike Fighter Wage Credit) and 17053.37 and 23637 (Joint Strike Fighter Property Credit)
    Attachments to FTB Notice 2001-4
  • FTB Notice 2001-3 - Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures
  • FTB Notice 2001-2 - Correction to FTB Notice 2000-8
  • FTB Notice 2001-1 - Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 2001
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Notices - Year 2000

  • FTB Notice 2000-10 - Request for Public Comment - Draft Regulation 19032 (Audit Procedures)
  • FTB Notice 2000-9 - At its meeting on September 19, 2000, the Franchise Tax Board adopted a policy regarding the application of section 24344, subdivision (b), of the California Revenue and Taxation Code in light of the United States Supreme Court's decision in Hunt-Wesson, Inc. v. Franchise Tax Board, 120 S. Ct. 1022 (2000).
  • FTB Notice 2000-8 - Request for Changes in Accounting Periods or Methods
  • FTB Notice 2000-7 - Audits Standards
    Attachment to FTB Notice 2000-7
  • FTB Notice 2000-6 - Settlement Bureau Correspondence
  • FTB Notice 2000-5 - Limited Liability Company Fee for 2000
  • FTB Notice 2000-4 - Announcement Of A Symposium To Discuss Proposed Regulation 24344(b) Guidelines For Handling Interest Offset Issues - To Be Held May 19, 2000
    Attachment to FTB Notice 2000-4
    • Discussion Points Regarding Interest Offset Guidelines - (Adobe Acrobat Reader Required)
  • FTB Notice 2000-3 - Announcement Of A Second Symposium To Discuss Proposed Regulations 19041 And 19044 Relating To Protests And Protest Hearings To Be Held On May 8, 2000
    Attachments to FTB Notice 2000-3
    • Section 19041 is proposed to read (Adobe Acrobat Reader Required)
    • Section 19044 is proposed to read (Adobe Acrobat Reader Required)
  • FTB Notice 2000-2 - Announcement of a Symposium to Discuss Proposed Regulations 19041 and 19044 Relating to Protests and Protest Hearings to Be Held on March 3, 2000
    Attachments to FTB Notice 2000-2
    • Section 19041 is proposed to read (Adobe Acrobat Reader Required)
    • Section 19044 is proposed to read (Adobe Acrobat Reader Required)
  • FTB Notice 2000-1 - Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 2000
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Notices - Year 1999

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Notices - Year 1998

  • FTB Notice 98-12 - Draft Legislation Symposium - Taxation of Trusts Resulting From the Trend Toward Nationwide Trust Administration
    Attachments to FTB Notice 98-12
  • List of Water's-Edge Invalidation Circumstances
  • FTB Notice 98-11 - Settlement of Civil Tax Matter Disputes - Updated and Revised Procedures
  • FTB Notice 98-10 - IRS Revenue Procedure 97-44
  • FTB Notice 98-9 - Draft Regulation Symposium--Weight Given To The Sales Factor In The Apportionment Formula. Proposed Amendment of 18 Cal. Code Regs. Sec. 25128 And Addition Of New Reg. Sec. 25128-1 and 25128-2
  • FTB Notice 98-8 - Draft Regulation Symposium--Apportionment of Income Proposed Addition to 18 Cal. Code Regs. Sec. 25137 Net Gains from Sale of Certain Intangibles
  • FTB Notice 98-7 - 1997 Tax Law Changes Enacted In 1998
  • FTB Notice 98-6 - Subject: Increased Interest On Large Corporate Underpayments FTB Notice 91-5 Modified
  • FTB Notice 98-5 - Subject: AB 713 - Interest Abatement Requests
  • FTB Notice 98-4 Symposium--Combined Report Mechanics Proposed 18 Cal. Code of Reg. Sec. 25106.5 - Draft Regulation (Excluding Proposed 25106.5-A, Intercompany Transactions)
  • FTB Notice 98-3 - Subject: S Corporations - Change In Accounting Method From Bad Debt Reserve for Banks, Savings and Loan Associations, and Financial Corporations
  • FTB Notice 98-2 - Subject: Drafting Symposium - Amendment of Regulation 25111 Relating to the Making and Perfection of Water's-Edge Elections, and Legislative Proposal Allowing for Perfection of Elections for Prior Years and Simplified Election Process for Subsequent Years
    Attachments to FTB Notice 98-2
  • FTB Notice 98-1 - Subject: Request for Public Comment: Discussion Draft Amendment to Regulation Section 25137: Net Gains From Sale of Certain Intangibles in the Sales Factor
    Attachments to FTB Notice 98-1
    • Discussion Draft, Proposed Amendment to Regulation Section 25137. Net Gains from Sale of Certain Intangibles
    • Explanation of the Discussion Draft, 18 Cal. Code of Reg. Section 25137 or 25137-__. Net Gains from Sale of Certain Intangibles--Apportionment of Income.
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Notices - Year 1997

  • FTB Notice 97-10 - Subject: Request for Public Comment Discussion Draft of Regulation 25106.5-A: Treatment of Intercompany Transactions
    Attachments to FTB Notice 97-10:
  • FTB Notice 97-9 - Subject: Request For Public Comment - Discussion Draft of Regulation 25137-13: Telecommunications, Subscription Television, Internet Access, and Electronic Information Services (September 5, 1997)
    Attachments to FTB Notice 97-9:
  • FTB Notice 97-8 - Subject: Refund Claims: Full Payment Of Tax, Penalties and Interest (September 4, 1997)
  • FTB Notice 97-7 - Subject: Request for Public Comment Water's-Edge White Paper (August 15, 1997)
    Attachments to FTB Notice 97-7:
  • FTB Notice 97-6 - Subject: Request for Public Comment Discussion Draft of Regulation 25106.5 Combined Report Mechanics (August 12, 1997)
    Attachments to FTB Notice 97-6:
    • Discussion Draft, Section 25106.5 Regulations -- Mechanics of Combined Reporting
      Version 1 -- FTB Notice 90-3 (Finnigan/Nutrasweet)
    • Discussion Draft, Section 25106.5 Regulations -- Mechanics of Combined Reporting
      Version 2 -- Changes In Version 1 to Reflect FTB Legal Ruling 234 (Joyce)
    • Explanation of the Discussion Draft of the Section 25106.5 Regulation -- Mechanics of Combined Reporting
  • FTB Notice 97-5 - Subject: Request for Public Comment Regarding Discussion Draft of Regulation Sections 25128, 25128-1, 25128-2 (Extractive and Agriculture Business Activity) (July 1, 1997)
    Attachments to FTB Notice 97-5:
  • FTB Notice 97-4 - Subject: Legal Ruling 402 Withdrawn (June 2, 1997)
  • FTB Notice 97-3 - Subject: Settlement Bureau Correspondence (April 1, 1997)
  • FTB Notice 97-2 - Subject: Combined Reporting Treatment of Parent's Gain From Nondividend Distributions in Excess of Basis (February 21, 1997)
  • FTB Notice 97-1 - Subject: Public Meeting on February 6, 1997 Regarding AMT Simplification AB 2414 (Stats. 1996, Ch. 428) (January 24, 1997)
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Notices - Year 1996

  • FTB Notice 96-5 - Subject: California Nonconformity To Recent Federal Legislation (December 6, 1996)
  • FTB Notice 96-4 - Subject: Financial Corporation Offset; Clarification Of Legal Ruling 89-1 (October 3, 1996)
  • FTB Notice 96-3 - Subject: IRS Revenue Procedure 96-31 (September 20, 1996)
  • FTB Notice 96-2 - Subject: FTB Form 3565, Small Business Stock Questionnaire (May 6, 1996)
  • FTB Notice 96-1 - Subject: New Legal Branch Post Office Box (April 26, 1996)
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Notices - Year 1995

  • FTB Notice 95-3 - Subject: Manufactures' Investment Credit, Draft Proposed Regulations, Extension of Comment Period To August 25, 1995
  • FTB Notice 95-2 - Subject: Request for Public Comment, Proposed Regulations, Manufactures' Investment Credit
  • FTB Notice 95-1 - Subject: Separate State Elections
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Notices - Year 1994

  • FTB Notice 94-10 - Subject: Notice of Symposium on Apportionment of Telecommunications Companies and Information Service Providers
  • FTB Notice 94-9 - Subject: Employer Child Care Program / Contribution Credit Salary Reduction Agreements Statutory Changes Made by AB 3144 (Stats 1994, Ch. 748) Legal Ruling 93-1 Superseded and Replaced
  • FTB Notice 94-8 - Subject: Franchise Tax Board Audit Manuals
  • FTB Notice 94-7 - Subject: FTB Pre-Drafting Symposium on Proposed Regulations for Manufactures' Investment Credit
  • FTB Notice 94-6 - Subject: Revenue Procedure 92-20
  • FTB Notice 94-5 - Subject: Request for Public Comment - Drafting of Proposed Regulations Manufactures' Credit
  • FTB Notice 94-4 - Subject: Deductibility of the Michigan Single Business Tax
  • FTB Notice 94-3 - Subject: Request for Public Comment - Proposed Regulation-Single Weighted Sales Factor - Agricultural and Extractive Industries
  • FTB Notice 94-2 - Subject: Deductibility of Points by Purchase of Homes
  • FTB Notice 94-1 - Subject: LARZ NOL Elections - Amended Returns
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Notices - Year 1993

  • FTB Notice 93-9 - Subject: LARZ Elections - Amended Returns
  • FTB Notice 93-8 - Subject: Qualified Settlement Funds - Elections, Penalties, Procedures, and Filing
  • FTB Notice 93-7 - Subject: Election of Senate Bill 671 on Water's-Edge Election
  • FTB Notice 93-6 - Subject: Statutory Changes Made by SB 3 (Stats 1993, Ch. 31) FTB Notices 93-2 and 93-3 Withdrawn
  • FTB Notice 93-5 - Subject: Substantial Understatement Penalty - 18 CCR 25934.4
  • FTB Notice 93-4 - Subject: Withholding on Nonresident Independent Contractors
  • FTB Notice 93-3 - Subject: 1992 Legislative Changes; Statute of Limitations on Assessments Runs From Actual Return Filing Date - Correction to FTB Notice 93-2
  • FTB Notice 93-2 - Subject: 1992 Legislative Changes; Statute of Limitations Runs From Original Due Date
  • FTB Notice 93-1 - Subject: Protective Claims - Water's-edge Election Fees
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Notices - Year 1992

  • FTB Notice 92-12 - Subject: Clarification of FTB Notice 92-9; Substantial Understatement Penalty Guidelines
  • FTB Notice 92-11 - Subject: Automatic Paperless Extensions, Bank and Corporation Tax Law
  • FTB Notice 92-9 - Subject: Substantial Understatement Penalty Guidelines; Corporations Subject to IRS Coordinated Examination Program
  • FTB Notice 92-8 - Subject: Initiating Settlement of Civil Tax Matter Disputes
  • FTB Notice 92-7 - Subject: 1- Application of Revenue and Taxation Code Section 24405(c) 2- Application of Alternative Minimum Tax to Credit Unions
  • FTB Notice 92-6 - Subject: Research and Experimental Expenditures
  • FTB Notice 92-5 - Subject: Classifications of Organizations Limited Liability Companies
  • FTB Notice 92-4 - Subject: Revised Diverse Business Audit Guidelines
  • FTB Notice 92-3 - Subject: Settlement of Civil Tax Matter Disputes
  • FTB Notice 92-2 - Subject: California Conformity to Federal Reporting Requirements Relating to Certain Transfers to Foreign Persons (Internal Revenue Code § 6038B)
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Notices - Year 1991

  • FTB Notice 91-5 - Subject: Increased Interest on Large Corporate Underpayments
  • FTB Notice 91-4 - Subject: Leasing Activities and Financial Corporations
  • FTB Notice 91-3 - Subject: Automatic Paperless Extensions, Personal Income Tax Law
  • FTB Notice 91-2 - Subject: Taxation of Contributions in Aid of Construction
  • FTB Notice 91-1 - Subject: Questions and Answers on Withholding on Sales of Real Property by Nonresidents
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Notices - Year 1990

  • FTB Notice 90-5 - Subject: Domestic (Nonforeign) Nonresident Partner Withholding Guidelines
  • FTB Notice 90-4 - Subject: Corporate Estimate Penalty Exceptions; State-Federal Differences
  • FTB Notice 90-3 - Subject: Sales Factor Throwback; Revenue and Taxation Code § 25135
  • FTB Notice 90-2 - Subject: Michigan Single Business Tax - Deductibility
  • FTB Notice 90-1 - Subject: Withdrawal of Franchise Tax Board Audit Rulings
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Notices -- Year 1989

  • FTB Notice 89-714 - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International Ltd., Etc. v. Franchise Tax Board  3 Civil C003388
  • FTB Notice 89-713 - Subject: Proposed Unitary Business Regulations
  • FTB Notice 89-601 - Subject: Announcement Re: Water's-Edge Election
  • FTB Notice 89-004 - Subject: Combined Reporting
  • FTB Notice 89-197 - Subject: Water's-Edge Election
  • FTB Notice 89-110 - Subject: Mole-Richardson Inc. v. Franchise Tax Board  Superior Court of Los Angeles County, No. C 554842
  • FTB Notice 89-714a - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
  • FTB Notice 89-714 - Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
  • FTB Notice 89-659 - Subject: Revisions to Published Franchise Tax Board Positions - Statutory Changes.  FTB Notices 88-218, 88-315, 88-357, 88-711 and Legal Ruling 431 Modified
  • FTB Notice 89-528 - Subject: Corporate Partners - Recomputation of Depreciation
  • FTB Notice 89-493 - Subject: Partnerships - Guaranteed Payments Nonresident Partners' California Source Portion, Payroll Factor Computation
  • FTB Notice 89-471 - Subject: Colgate-Palmolive Company, Inc. v. Franchise Tax Board
  • FTB Notice 89-364 - Subject: Homeowners Associations, California - Federal Differences
  • FTB Notice 89-314 - Subject: Federal Gasoline and Special Fuels Credit - Internal Revenue Code § 34
  • FTB Notice 89-277 - Subject: Taxpayers' Bill of Rights, Franchise Tax Board Chief Counsel
  • FTB Notice 89-129 - Subject: Computation of Distributive Shares, Limited Partnership Minimum Tax, S Corporation 2½ % Tax
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