FTB Archive Disclaimer: Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.
Cost Recovery Fees Changes
The cost recovery fee is comprised of two separate fees: the filing enforcement fee and the collection fee. / more+
Senate Bill (SB) 1015 became law on June 27, 2012. / more+
Use Tax Publication Revised
Need a quick overview of California Use Tax filing requirements? / more+
Power of Attorney Form Update
The Power of Attorney (POA), Form 3520, is one of the first pieces of information that may be requested from you when you call our practitioner hotline. / more+
Should I File my Business Entity Return Even Though I Do Not Have the Money to Pay?
If you owe, but cannot pay your taxes by the due date, you still must file your return on time and pay as much as you can. / more+
Kiddie Tax – When the Child Files the Return
Like federal law, California requires certain children with investment income above $1,900 to be taxed at the parent’s tax rate if the parent’s tax rate is higher. / more+
Tax News Flashes Update
We now have an archive webpage dedicated to the Tax News Flashes. / more+
CSEA-IRS Federal Representation Workshop 2012
CSEA and the IRS once again partner to bring you a workshop that focuses specifically on how to best represent your clients. / more+
Ask the Advocate
The "How-To" on Two Withholding Issues: Pass-Through Withholding and Withholding on Group Returns
Under California law, there are various reasons why pass-through entities such as S corporations partnerships, and limited liability companies (LLCs) classified as partnerships, may have taxes withheld from payments made to them. / more+
As part of education and outreach to our tax professional community, we participate in many different presentations and fairs. We provided this calendar to show the events we are attending. / more+
EDR in the News
See what’s new with our new Enterprise Data to Revenue (EDR) project. / more+
Take a look at the changes happening here at FTB. / more+
A Guide to Formally Terminate a Business Entity’s Legal Existence
In general, a business legal existence in California occurs with the filing of specific formation documents with California’s Secretary of State. / more+
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