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State of California Franchise Tax Board

FTB Notices

Active Notices | Withdrawn Notices

About FTB Notices

An FTB Notice can be a written statement regarding a procedure that affects taxpayers or other members of the public under the Revenue and Taxation Code (R&TC), related statutes, or regulations. In these circumstances, an FTB Notice is equivalent to an IRS Revenue Procedure.

An FTB Notice can also be a written statement that is issued to provide information concerning well-established principles, recent statutory changes, recent court decisions, new or revised FTB publications, proposed regulations or other matters that should be brought to the attention of the public. In these circumstances, an FTB Notice is equivalent to an IRS Notice or Announcement.

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Years:

20142013201220112010200920082007200620052004200320022001200019991998199719961995199419931992199119901989

Notices - Year 2014

Notices - Year 2013

  • FTB Notice 2013-03 –– Public Comment Invited on Recommendations for 2014 Rulemaking Calendar
  • FTB Notice 2013-02 –– Filing of Notices Required Under Revenue and Taxation Code Section 19089

Notices - Year 2012

  • FTB Notice 2012-03 – Implementation of Court of Appeal's Decision in Cutler v. Franchise Tax Board (2012) 208 Cal. App. 4th 1247
  • FTB Notice 2012-02 – Public Comment Invited on Recommendations for 2013 Rulemaking Calendar
  • FTB Notice 2012-01 – Filing Protective Claims for Refund to Raise the Compact Election Issue Currently Pending in Gillette v. Franchise Tax Board

Notices - Year 2011

  • FTB Notice 2011-06 – Chief Counsel Rulings for “Doing Business”
  • FTB Notice 2011-05 – Public Comment Invited on Recommendations for 2012 Rulemaking Calendar
  • FTB Notice 2011-04 – Abusive Tax Shelters - California Listed Transactions - Circular Cash Flow
  • FTB Notice 2011-02 – BOE Formal Opinion in Appeal of NASSCO, 2010–SBE–001 (November 17, 2010)
  • FTB Notice 2011-01 – Abusive Tax Shelter – California Listed Transactions – Abusive Sales Factor Manipulation

Notices - Year 2010

Notices - Year 2009

  • FTB Notice 2009-09 – Reliance Upon Written Advice – Relief Under Taxpayers' Bill of Rights
  • FTB Notice 2009-08 – Franchise Tax Board Ruling Guidelines
  • FTB Notice 2009-07 – Public Comment Invited on Recommendations for 2010 Rulemaking Calendar
  • FTB Notice 2009-05 – Extension of Deadline for Filing FTB Form 3726
  • 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)

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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.

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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.

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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 2006-1 – California Tax Shelter Resolution Initiative – California's Program for Participants in Internal Revenue Service (IRS) Settlement Initiative.

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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.
    • Discussion Paper – Proposed Regulation Section 25137-14 Symposium Discussion Paper.
    • State Language – Proposed Regulation 25137-14 Language Adopted in Other States for Symposium Discussion.
  • 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 2003-1 – 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
    • 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

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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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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
  • 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)
  • 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)
  • 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)
  • FTB Notice 97-4 – Subject: Legal Ruling 402 Withdrawn (June 2, 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 93-1 – 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 92-7 – 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 92-2 – 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 91-3 – 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 90-1 – 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 89-471 – 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 89-129 – Subject: Computation of Distributive Shares, Limited Partnership Minimum Tax, S Corporation 2½% Tax

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