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Legal Division Guidance

The guidance on this page represents informal advice provided to external specialty publishers and non-legal staff in a form not generally reduced to formal written guidance that will now be made available on the department’s website. This guidance generally relates to recently-enacted legislation, and may include frequently asked questions and responses thereto drafted by Legal Division staff. See FTB Notice 2010-03 for more information.

It should be noted that items published under “Legal Division Guidance” are not considered “written advice” that may be relied upon within the meaning of Revenue and Taxation Code section 21012 and FTB Notice 2009-09.

2012

  • 2012-06-01 – Legal Division Guidance 2011-12-01 is Withdrawn
  • 2012-03-02 - Large Corporate Understatement Penalty - Single Sales Factor Elections
  • 2012-03-01 - Federal Conformity – Research and Development Tax Credit – Gross Receipts – Service Business – Manufacturing Business
  • 2012-02-01 - Self-Employment – Social Security Tax Deduction (Revised - March 2, 2012)

2011

  • 2011-12-01 - Real Property Tax Deductions - WITHDRAWN
  • 2011-10-01 - NOLs – "New Business" and "Eligible Small Business" Provisions
  • 2011-07-01 - Legal Division Guidance 2011-06-01 is Withdrawn
  • 2011-06-02 - Qualified REIT Subsidiary – Minimum Franchise Tax Liability
  • 2011-06-01 - Federal Conformity – Research and Development Tax Credit – Gross Receipts – Service Business – WITHDRAWN
  • 2011-03-01 - Federal Conformity – IRC section 213 – “Gender Reassignment Surgery Expenses”
  • 2011-01-01 - Impact of Proposition 26 on SB 401

2010

  • 2010-12-01 - Appeal of NASSCO Holdings, Inc. – 2010-SBE-001
  • 2010-11-02 - Operative Date for Conformity to Disaster Mitigation Payment Exclusions
  • 2010-11-01 - Federal Conformity – IRC section 179 – "Off-the-shelf" Computer Software
  • 2010-10-01 - NOL Suspension – SB 858
  • 2010-09-03 - New Home Credit – Definition of Previously Occupied
  • 2010-09-02 - Late Filing Penalties – Partnerships and S Corporations
  • 2010-09-01 - Federal Conformity – Operative Date – IRC sec. 6651 Minimum Penalty Threshold
  • 2010-08-01 - 2010 Tax Credit for New Home / First-Time Buyer – Determination of Date Application or Reservation Request Received – Not Subject to Administrative or Judicial Review
  • 2010-06-03 - New Home Credit – Military Deployment
  • 2010-06-02 - Interaction of RTC Sections 23036 and 23153(f)(1)
  • 2010-06-01 - Contribution Deduction Question – RTC Section 24357.8(b)(7)
  • 2010-05-01 - First-Time Buyer New Home Credit – Nonresident Alien
  • 2010-04-02 - Haiti Relief Workers Qualify for Combat Zone Extension; Military Personnel and Designated Civilians Have at Least 180 Days to File and Pay
  • 2010-04-01 - New Home Credit – Close of Escrow
  • 2010-02-01 - Independent Contractor Withholding for Interstate Motor Carriers

2009