Help with corporations

Bank and finance companies

The annual financial tax rate for banks and finance companies is set at 2% above the corporation tax rate.

Visit the Bank and Financial Handbook for more information.

Real Estate Investment Trusts (REITs)

For information on forming a REIT, visit IRS's About Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts.

Filing requirements

If you are a REIT, file one of the following:

Visit Instructions for California Corporation Franchise or Income Tax Return (100 Booklet) and Corporation Tax Booklet Water's-Edge Filers (100W Booklet) for more information.

Qualified Subchapter S Subsidiaries (QSub) and parents

A Q Sub is a domestic corporation that is a 100% owned subsidiary of an S corporation.

Annual minimum tax

The QSub annual minimum tax is due and payable when the parent S corporation's first estimated tax payment is due. Visit S corporation due dates for more information.

The parent S corporation pays the annual minimum tax for the QSub.

Visit California S Corporation Franchise or Income Tax Booklet (100S Booklet) for more information.

Identify my corporation when dealing with FTB

If you need to contact us about your corporation, include the following:

  • The California corporation number assigned by us or the Secretary of State (SOS).
  • The Federal Employer Identification Number (FEIN).
  • Exact legal business name as spelled and registered with SOS
  • Business contact person:
    • Name
    • Phone number

Changing my corporation's name

To change your corporation's name, contact the California Secretary of State's Office (SOS).

CA Secretary of State
(916) 657-5448
Secretary of State
1500 11th Street
Sacramento CA 95814

Contact us about Corporations

(916) 845-6500 (outside the U.S.)
Weekdays, 8 AM to 5 PM
Chat with a representative
Weekdays, 8 AM to 5 PM
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040