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Information Letters

About Information Letters

An Information Letter calls attention to a well-established interpretation or principle of tax law without applying it to a specific set of facts. To the extent resources permit, an Information Letter may be issued if the taxpayer’s inquiry indicates a need for general information or if the taxpayer’s request does not meet the requirements of FTB Notice 2009-08 and FTB staff thinks general information will help the taxpayer.

The redacted documents on this page may not be considered published guidance or published procedures within the meaning of the Revenue and Taxation Code. These released documents are informational only, and may not be used or cited as precedent.

These documents are in Adobe's Portable Document Format (PDF). You need Adobe Reader to view and print them.


2015 - 2014 - 2013 - 2012 - 2011 - 2010 - 2009 - 2008 - 2007 - 2006 - 2005 - 2004 - 2003 - 2002 - 2001 - 2000

Information Letters - Year 2015

  • Information Letter 2015-4 — Application of Internal Revenue Code Section 83(a).
  • Information Letter 2015-3 — Decline to rule on whether the taxpayer has no personal liability for any taxes, fees, penalties or interest which have or may accrue in connection with her/his organization of and membership in two limited liability companies.
  • Information Letter 2015-2 — State taxation of Washington Trust with California resident trustee.
  • Information Letter 2015-1 — Decline to rule on whether an entity is required to file a return, and whether that entity is required to withhold California tax on distributions to its members.”

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Information Letters - Year 2014

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Information Letters - Year 2013

  • Information Letter 2013-2—State taxation of Canadian citizen employees residing in California.
  • Information Letter 2013-1—Request for Chief Counsel Ruling - Source fees received from clients that are corporations and other business entities under California Code of Regulations, title 18, section 25136-2, subdivision (c)(2).

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Information Letters - Year 2012

  • Information Letter 2012-1—Request for Chief Counsel Ruling – “Doing business” as defined in California Revenue and Taxation Code Section 23101.

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Information Letters - Year 2011

  • Information Letter 2011-1—Request for Chief Counsel Ruling - Whether entities are entitled to the exercise of the corporate powers, rights, and privileges of a foreign taxpayer in this state as contemplated in R&TC § 23301.5.

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Information Letters - Year 2010

  • Information Letter 2010-5—Reliance on federal administrative guidance when the Revenue and Taxation Code adopts the underlying portion of the Internal Revenue Code.
  • Information Letter 2010-4—Qualified investment securities.
  • Information Letter 2010-3—Credit for Oregon taxes paid on "qualifying compensation" as defined under section 1, chapter 559, Oregon Laws 2005 ("the Act").
  • Information Letter 2010-2—Request for Chief Counsel Ruling - Whether an individual is a California resident for tax purposes.
  • Information Letter 2010-1—Request for Chief Counsel Ruling - Cost of performance analysis under California Revenue and Taxation Code section 25136.

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Information Letters - Year 2009

  • Information Letter 2009-2—The deductibility of special interest license plate fees as a charitable contribution under California law.
  • Information Letter 2009-1—Application of excess inclusion rules to California taxpayer members of a unitary combined reporting group that aren't REMIC residual interest holders.

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Information Letters - Year 2007

  • Information Letter 2007-2—Whether a taxpayer may properly bring suit against the Franchise Tax Board after a claim for refund is denied, or whether the taxpayer must first exhaust his administrative remedies by appealing the denial to the State Board of Equalization.
  • Information Letter 2007-1—Request for Chief Counsel Ruling - Facts related to entity's receipt of income.

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Information Letters - Year 2006

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Information Letters - Year 2005

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Information Letters - Year 2004

  • Information Letter 2003-0303—Reconstruction of taxable income for decedent's personal income tax return and the succeeding estate's fiduciary return.

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Information Letters - Year 2003

  • Information Letter 11-06-03—Request for Chief Counsel Ruling - Whether an employer, constitutes the qualified taxpayer for purposes of the Enterprise Zone and Los Angeles Revitalization Zone hiring credits.
  • Information Letter 2003-0287—Request for information on mandatory Individual Retirement Account (IRA) distribution.
  • Information Letter 2003-0167—Whether a claimant with a life estate would qualify for the Homeowner and Renter Assistance Program.
  • Information Letter 2003-0040—Inquiry regarding the Franchise Tax Board's treatment of a Canadian Registered Retirement Savings Plan (RRSP).
  • Information Letter 2003-0009—Request for information regarding the application of California Revenue and Taxation Code section 18662 (e)(1) to inter-spousal transfers incident to divorce.
  • Information Letter 2002-0526—Request for Chief Counsel Ruling Internal Revenue Code (IRC) section 338(h)(10) election for federal tax purposes.

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Information Letters - Year 2002

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Information Letters - Year 2001

  • Information Letter 201167—Request for information on entity organized as a limited liability company, and whether the entity may apply and qualify for exemption from California franchise tax in accordance with California Revenue and Taxation Code section 23701w.
  • Information Letter 201151—Question regarding the tax treatment of the Retired Serviceman's Family Protection Plan (RSFPP), the Survivor Benefit Plan (SBP), the Supplemental Survivor Benefit Plan (SSBP) and military retired pay.
  • Information Letter 200856—Request for Chief Counsel Ruling - small business stock.
  • Information Letter 200901—Treatment of gain from the deemed sale of assets.
  • Information Letter 200803—Question on Franchise Tax Board's policy pertaining to signatures in the "Paid Preparer's Use Only" section.
  • Information Letter 200800—Question pertaining to the "common-law labor of a professional actor."
  • Information Letter 200818—Advice concerning taxability of IRA distributions.
  • Information Letter 20-0762—Request for Chief Counsel Ruling - taxation of trusts.
  • Information Letter 200808—Questions pertaining to Uniform Division of Income for Tax Purposes Act, definitions for business and non-business income, and when a multistate business is subject to tax in California.
  • Information Letter 01-25-01—Request for Chief Counsel Ruling regarding interpretation of California Revenue and Taxation Code section 18038.5.

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Information Letters - Year 2000

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