Changes to 2004 Forms
2004 Updates to Form 100 Booklet
Revision Date: 05/11/2004
Revision Details: Form 100 Booklet Instructions, page 3, column 1 and page 50 of the Package X.
- FTB Corporation Tax Booklet, page 3, column 1, What's New/Tax Law Changes section
It should read:
Charitable Contributions for 2004 Tsunami Disaster- California conforms to the federal law which allows a 2004 charitable contribution deduction for cash contributions made during January 2005 toward the relief of the Tsunami Disaster victims in the Indian Ocean. Corporations may claim the deduction in either the 2004 or 2005 tax year.
This could impact the taxpayers' by decreasing their tax liability.
The revised copy is available for download.
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