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State of California Franchise Tax Board

Changes to 2009 Forms

Updates to the Publication 1061 on 02/20/2013 –– Guidelines for Corporations Filing a Combined Report

We replaced text on Page 27, California Tax Forms and Publications, 817 California Corporation Tax Forms and Instructions, 5th form.

Previous Version

FTB 3565, Small Business Stock Questionnaire

Revised Version

Note: text deleted.

Reason for the changes

The Court of Appeal’s held in Cutler v. Franchise Tax Board (2012) 208 Cal. App. 4th 1247, that the qualified small business stock exclusion and deferral statutes under California Revenue and Taxation Code (R&TC) Sections 18152.5 and 18038.5 are unconstitutional. These sections are now invalid and unenforceable.


No tax impact.

Back to Tax Form Changes for 2009

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