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 It remains online for historical reference or research.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.
It is that Time of Year Again — Time to Ask about Charitable Contributions
The end of each year is a time when people often make charitable contributions. / more+
Tax Exempt Application Method
Effective January 1, 2014, organizations that are federally tax-exempt under Internal Revenue Code Sections 501(c)(4), 501(c)(5), 501(c)(6), or 501(c)(7) may submit a California Form 3500A – Submission of Exemption Request along with a copy of their Internal Revenue Service (IRS) tax‑exempt determination letter to us to establish their state income tax exemption. / more+
FTB en Español – Forms and Publications
Filing season has arrived! Are you ready? / more+
FTB December Board Meeting
At the Franchise Tax Board (FTB) December meeting, board members voted to approve FTB’s four legislative proposals, the rulemaking calendar, and various budget change proposals. / more+
Ask the Advocate
Taxpayers’ Bill of Rights Hearing
Every December, Franchise Tax Board holds an annual Taxpayers’ Bill of Rights hearing. / more+
Chief Counsel Corner
California Return Filing Requirements for Members of Limited Liability Companies with Multiple Members, which are Classified as Partnerships for Tax Purposes.
Questions have arisen regarding the legal basis for subjecting members of limited liability companies (LLCs) with multiple members, which are classified as partnerships for tax purposes, to a California return filing requirement and the imposition of applicable taxes and fees. / more+
As part of education and outreach to our tax professional community, we participate in many different presentations and fairs. / 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+
Read about our efforts to bring tax criminals to justice, and to close the tax gap one case at a time. / more+
Tax Due Dates Verses Filing Due Dates
For California, when a business entity is required to file tax returns and pay taxes depends on the type of business entity, whether or not a “Check-the-Box” election was made, or if the business entity has a fractional or “short period” return. / more+
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