What we do
We are responsible for administering two of California's major tax programs: Personal Income Tax and Corporation Tax.
Other programs we administer
|City Business Tax Program||We exchange data with participating cities. City data helps us identify
self-employed individuals who are not filing required individual and business entity income tax returns, and state tax data helps cities identify businesses that may have a local business tax filing requirement.
|Court-Ordered Debt (COD)||The Legislature authorized us to collect court-ordered debt such as fines, penalties, and bail for participating courts and agencies.|
|Criminal Investigations||Our investigative efforts help bring individuals and business entities into compliance with tax laws and reduce the tax gap. We also publicize our investigation results.|
|Financial Institution Data Match (FIDM)||FIDM requires state child support agencies to enter into agreements with financial institutions to identify accounts of child support debtors through a match process.|
|Financial Institution Record Match (FIRM)||The Financial Institution Record Match (FIRM) Program identifies delinquent debtor accounts through a record match process. FIRM requires all financial institutions doing business in California to enter into an agreement with the Franchise Tax Board (FTB) FIRM Program Administrator.|
|Interagency Intercept Collection (IIC)||IIC intercepts (offsets) refunds when individuals have delinquent debts owed to government agencies and California colleges. We administer the IIC program on behalf of the State Controller's Office.|
|Political Reform Audit||This program audits state and local political entities to determine their compliance with Political Reform Act's disclosure and record keeping requirements.|
|Substandard Housing Program||Substandard housing is property in violation of California state or local health and safety codes. We disallow income tax deductions claimed for interest, taxes, amortization, and depreciation on housing that is determined substandard by city or county regulatory agencies.|
|Vehicle Registration Collections (VRC)||In 1993, the Legislature passed R&TC Section 10878, which transferred responsibility for collecting overdue vehicle registration fees to us.|
|Voluntary Disclosure Program||The Voluntary Disclosure Program allows qualified entities, qualified shareholders, or beneficiaries that may have incurred an unpaid California tax liability or an unfulfilled filing requirement to disclose their liability voluntarily.|