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Innocent Joint Filer
Under federal and state income tax laws, when two people file a joint tax return, both individuals are treated as agreeing to joint filing and liabilities. / more+
Miscellaneous Statutes of Limitations on Deficiency Assessments and Claims for Refund/Credit
This is the final article on Statutes of Limitation (SOLs) relating to California tax law. This month's article addresses miscellaneous SOLs for deficiency assessments and for claims for refund or credit. / more+
Third Quarter Estimate Tax Payment is What?
New for the 2010 tax year, the third quarter estimated tax payment requirement is zero percent (potential exceptions include taxpayers who underpaid in the first or second quarter or taxpayers who annualize their income). / more+
Free California Source Income Withholding Webinar September 14, 2010. / more+
2010 State Income Tax Rate Schedules Adjusted
We released the 2010 California state tax brackets. / more+
Ask the Advocate
New Team Member
I would like to introduce my newest team member. / more+
Education and Outreach Events: September, October, and November. / more+
Take a look at the changes happening here at FTB. / more+
Our monthly summary on bringing tax criminals to justice, and closing the tax gap one case at a time. / more+
Suspension and Revivor 101 – Part 2
In last month’s article, we discussed how a corporation or LLC becomes suspended or forfeited. In this article, we will discuss the effects of suspensions or forfeiture and the revivor process. / more+
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