Skip to Main Content
State of California Franchise Tax Board

Why is my subsidiary getting a request for a return when we filed a combined report?

We have sent you a request for a return for one or more of the following reasons:

  • The subsidiary has made an estimated tax payment using its own corporate number. Subsidiaries should make all estimate payments under the parent or key corporation's California number.
  • This is the first year the subsidiary is included as part of the combined report. Until the parent or key corporation's return is filed and processed the subsidiary account will not be recognized as a subsidiary.
  • The parent or key corporation's Election to File a Unitary Taxpayer's Group Return and List of Affiliated Corporation, Schedule R-7 did not include the subsidiary's California number and the exact corporation name.

Help us improve our website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Chat with an FTB Representative
 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.