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Ask a Legal Expert

The purpose of the Franchise Tax Board’s Ask a Legal Expert program is to provide informal answers from our Legal staff to basic legal questions.

A basic legal tax question for Ask a Legal Expert is one where the answer requires reference to established authority, principles or policy about California statutory or administrative franchise and income tax law, as applied to a given set of facts. A question about a novel or controversial area of the law, or a matter that is part of a current regulatory or formal ruling project is not basic for Ask a Legal Expert purposes. An account question, collection issue question or a question that does not require legal analysis in our response, is not a legal question, for Ask a Legal Expert purposes.

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Press enter to show or hide content for Business Entity tax law
  • Taxation of pass-through entities (partnerships, LLC's, S corporations)
  • Tax shelters and abusive tax avoidance transactions (ATAT)
  • Corporate reorganizations and liquidations
  • Insurance company taxation
  • Qualified S corporation subsidiaries (QSUB)
Press enter to show or hide content for Business Entity tax law
  • Income from pass-through entities
  • Casualty losses
  • Net operating and disaster losses
  • Residency issues
  • Tax credits (Research, New Employee Other State Tax)
  • Income exclusions and deductions
  • Like-kind exchanges
Press enter to show or hide content for Multistate tax law
  • Apportionment and allocation of the income of multijurisdictional businesses
  • Unitary business
  • Combined reporting issues
  • Sales factor, property factor, and payroll factor
  • Doing business/nexus
  • Business/Non-business income
  • Water's-edge election
  • Petitions for the Voluntary Disclosure Program
  • Petitions under Revenue and Taxation Code section 25137 from the standard UDITPA provisions
  • Petitions under Revenue and Taxation Code section 23101.5
Press enter to show or hide content for Tax Administration and Procedures
  • Statute of limitations
  • Federal determinations
  • California source income of individuals
  • Tribal taxation
  • Penalty and interest computation and abatement
  • Withholding at source
Press enter to show or hide content for Technical Resources tax law
  • Legislation
  • Regulations
  • Rulings
  • Federal Conformity


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Disclaimer
The Franchise Tax Board’s Ask a Legal Expert program provides an informal response based on the information provided by you and the limitations of the program. Responses to inquiries submitted to Ask a Legal Expert are not written advice within the meaning of Revenue and Taxation Code Section 21012. To obtain written advice, taxpayers or representatives must request a Chief Counsel Ruling in accordance with FTB Notice 2009-08, Rulings Guidelines.


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