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2005 Tax Amnesty: Tax Professional Common Questions

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This page last updated: December 30, 2004

  1. What are the continuing compliance requirements for 2005 and 2006?
  2. Can I sign the Tax Amnesty application for my client?
  3. My client is under criminal investigation by the IRS or another state. Can my client still apply?
  4. How do I get withholding information and substitute W2s for my clients?
  5. What about estimated tax payments?

  1. What are the continuing compliance requirements for 2005 and 2006?

    If your client fails to file and pay any amount due for either the 2005 or 2006 tax year, and we assess a collection cost recovery fee, then your client's amnesty waiver of penalties and fees is canceled. We will reassess these previously canceled penalties and fees and send your client a bill.

  2. Can I sign the Tax Amnesty application for my client?

    Yes. However, we must have on file a completed Power of Attorney Declaration (FTB 3520) from your client giving you authorization to sign on your client's behalf.

  3. My client is under criminal investigation by the IRS or another state. Can my client still apply?

    Yes. A federal or other state tax investigation is not relevant for California's Amnesty program.

  4. How do I get withholding information and substitute W2s for my clients?

    Your clients should contact their employers to obtain a copy of a prior year's W2s. If they cannot obtain a copy of a W2, report the income on form FTB 3525, Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions from Pensions, Annuities Retirement, or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  5. What about estimated tax payments?

    To check your client's estimated tax payments, you'll need your client's social security number and customer service number (CSN). The link allows you to view up to 25 estimated tax payments, estimate transfers, and extension payments waiting to be applied to a tax return, and also view up to 60 of the most recent payments applied to your client's balance due. You can also view the total balance due and a summary of each balance due tax year, such as the total tax, penalties, interest and credits on tax years with a balance owing as of the date you access this service.