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FTB Notices

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Years:

20142013201220112010200920082007200620052004200320022001200019991998199719961995199419931992199119901989

Notices - Year 2014

Notices - Year 2013

  • FTB Notice 2013-03 –– Public Comment Invited on Recommendations for 2014 Rulemaking Calendar
  • FTB Notice 2013-02 –– Filing of Notices Required Under Revenue and Taxation Code Section 19089

Notices - Year 2012

  • FTB Notice 2012-03 – Implementation of Court of Appeal's Decision in Cutler v. Franchise Tax Board (2012) 208 Cal. App. 4th 1247
  • FTB Notice 2012-02 – Public Comment Invited on Recommendations for 2013 Rulemaking Calendar
  • FTB Notice 2012-01 – Filing Protective Claims for Refund to Raise the Compact Election Issue Currently Pending in Gillette v. Franchise Tax Board

Notices - Year 2011

  • FTB Notice 2011-06 – Chief Counsel Rulings for “Doing Business”
  • FTB Notice 2011-05 – Public Comment Invited on Recommendations for 2012 Rulemaking Calendar
  • FTB Notice 2011-04 – Abusive Tax Shelters - California Listed Transactions - Circular Cash Flow
  • FTB Notice 2011-02 – BOE Formal Opinion in Appeal of NASSCO, 2010–SBE–001 (November 17, 2010)
  • FTB Notice 2011-01 – Abusive Tax Shelter – California Listed Transactions – Abusive Sales Factor Manipulation

Notices - Year 2010

Notices - Year 2009

  • FTB Notice 2009-09 – Reliance Upon Written Advice – Relief Under Taxpayers' Bill of Rights
  • FTB Notice 2009-08 – Franchise Tax Board Ruling Guidelines
  • FTB Notice 2009-07 – Public Comment Invited on Recommendations for 2010 Rulemaking Calendar
  • FTB Notice 2009-05 – Extension of Deadline for Filing FTB Form 3726
  • FTB Notice 2009-04 – Processing Limited Liability Company Fee Claims for Refund as a Result of Ventas Finance I, LLC v. Franchise Tax Board (2008) 165 Cal.App.4th 1207
  • FTB Notice 2009-03 – Large Corporate Understatement Penalty — Payments and Amended Returns for the 2003-2007 Taxable Years (posted on 03/27/09)
  • FTB Notice 2009-02 – Exemption from Contractual Protection Reportable Transaction Disclosure and Reporting Rules for California Enterprise Zone Hiring Credits, (posted on 03/26/09)
  • FTB Notice 2009-01 – Disclosure of Deferred Intercompany Stock Account (DISA) Balance on CA Corporate Tax Returns (REVISED on 02/25/09 to add due date)

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Notices – Year 2008

  • FTB Notice 2008-6 – Public Comment Invited on Recommendations for 2009 Rulemaking Calendar
  • FTB Notice 2008-5 – California Income Tax Treatment and Tax Return Filing Obligations of Same-Sex Married Couples
  • FTB Notice 2008-4 – Resolution of Bogus Optional Basis (BOB) Transactions and Certain Employee Stock Ownership Plan (ESOP) Transactions
  • FTB Notice 2008-3 – AB 897 Implementation – Issuance of Exempt Acknowledgment Letter.
  • FTB Notice 2008-2 – Processing Limited Liability Company Fee Claims for Refund as a Result of Northwest Energetic Services, LLC v. Franchise Tax Board (2008) 159 Cal.App. 4th 841.
  • FTB Notice 2008-1 – Reporting Requirements Pursuant to Revenue and Taxation Code Section 18628; Conformity to Treasury Regulation Section 301.6111-3, Effective August 3, 2007.

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Notices – Year 2007

  • FTB Notice 2007-4 – Additional 45-day Extension to File Complete IRS Forms 8886 – FTB Notice 2007-3 Modified.
  • FTB Notice 2007-3 – 60-Day Period to File Complete Forms 8886 for Each Taxable Year for Which Taxpayers Participated in a Reportable Transaction Prior to Imposing Penalties Under Revenue and Taxation Code Section 19772.
  • FTB Notice 2007-2 – Settlement of Administrative Civil Tax Matters in Dispute.
  • FTB Notice 2007-1 – California's Compliance Resolution Program for Employers Participating, or Intending to Participate, in the IRS Compliance Resolution Program Regarding Internal Revenue Code Section 409A.

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Notices – Year 2006

  • FTB Notice 2006-6 – Processing of Docketed Protests.
  • FTB Notice 2006-5 – Pilot Project for One-Year Timeline in Processing Docketed Administrative Protests.
  • FTB Notice 2006-4 – Withdrawal of Legal Ruling 376.
  • FTB Notice 2006-3 – Effect of Microsoft Corp. v. FTB (2006) _____Cal.4th _____ on FTB Notice 2004-5.
  • FTB Notice 2006-1 – California Tax Shelter Resolution Initiative – California's Program for Participants in Internal Revenue Service (IRS) Settlement Initiative.

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Notices – Year 2005

  • FTB Notice 2005-7 – Information Reporting Requirements for Material Advisors Pursuant to Revenue and Taxation Code Section 18628, as Amended by AB 115; Conformity to IRC Section 6111.
  • FTB Notice 2005-6 – 2005 Legislation: Conformity to IRC Section 6603 Tax Deposit Procedures; Cash Bond Procedures Repealed; FTB Notice 99-9 Superseded in Part.
  • FTB Notice 2005-5 – Installment Agreements for Business Entities.
  • FTB Notice 2005-4 – Interest Suspension on Amended Returns – FTB Will Follow IRS Revenue Ruling 2005-4.
  • FTB Notice 2005-3 – Request for Public Comment – Discussion Draft Memorandum Regarding Proposed Changes to California Code of Regulations, Title 18, Section 25137-14.
    • Discussion Paper – Proposed Regulation Section 25137-14 Symposium Discussion Paper.
    • State Language – Proposed Regulation 25137-14 Language Adopted in Other States for Symposium Discussion.
  • FTB Notice 2005-2 – Notice for Solicitation of Public Input for Examples of Proposed Amendments to California Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
  • FTB Notice 2005-1 – Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1.
    • Discussion Draft – Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 24411.
    • Discussion Draft – Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25106.5-1.
    • Explanation of Discussion Draft – Proposed Changes to California Code of Regulations, Title 18, Sections 24411 and 25106.5-1.

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Notices – Year 2004

  • FTB Notice 2004-9 – Specialized Tax Service Fees.
  • FTB Notice 2004-8 – Request for Public Comment – Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 25110(d)(2)(F)3.
    • Attachments to FTB Notice 2004-8
  • FTB Notice 2004-7 – 2004 Legislative Change – Include Limited Liability Companies and Their Owners as Qualified Entities Under the Voluntary Disclosure Program
  • FTB Notice 2004-6 – Election Under AB 263 With Respect to Dividends From Eighty Percent or More Owned Insurance Companies
  • FTB Notice 2004-5 – Asserting a Revenue and Taxation Code Section 25137 Variation in an Original Return Filing: Accuracy-Related Penalties
  • FTB Notice 2004-4 – Date Change for Symposium to Discuss Proposed California Code of Regulations, Title 18, Section 25106.5-11
  • FTB Notice 2004-3 – Announcement of a Symposium to Discuss Proposed California Code of Regulations, Title 18, Section 25106.5-11
    • Attachments to FTB Notice 2004-3
  • FTB Notice 2004-2 – Implementation of New Water's-Edge Election Statute
  • FTB Notice 2004-1 – Tax Shelter Reporting and Registration

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Notices – Year 2003

  • FTB Notice 2003-10 – REPEAL OF THE MANUFACTURERS' INVESTMENT CREDIT (MIC)
  • FTB Notice 2003-9 – Revenue Procedure 2003-33 – Automatic Extensions to Make Internal Revenue Code Section 338 Elections
  • FTB Notice 2003-8 – Cancellation Of Scheduled Symposium -- August 13, 2003 Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952
  • FTB Notice 2003-7 – Withdrawal of Obsolete Legal Ruling
  • FTB Notice 2003-6 – Procedures for Making the Election to Defer Certain Gain from the Sale of Qualified Small Business Stock
  • FTB Notice 2003-5 – 2001 Legislative Changes – Informal Refund Claims
  • FTB Notice 2003-4 – Announcement of a Symposium to Discuss Proposed Changes to California Code of Regulations, Title 18, Section 17952
    • Attachment to FTB Notice 2003-4
      • Discussion Draft – Discussion Draft of Proposed Changes to California Code of Regulations, Title 18, Section 17952.
  • FTB Notice 2003-3 – Manufactures' Investment Credit: Ready-Mixed Concrete and Cement Trucks.
    Legal Ruling 2001-4 Withdrawn
  • FTB Notice 2003-1 – Effective Dates – Overpayments on Prior Year Returns Legal Ruling 94-4 Withdrawn

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Notices – Year 2002

  • FTB Notice 2002-4 – Announcement of a Symposium to Discuss Draft Proposed Amendments to Regulation 25137(b); Conforming to Amendments to Regulation 25130
    • Attachments to FTB Notice 2002-04
      • Discussion Draft – Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25137(b)
      • Discussion Draft – Discussion Draft of Proposed Changes to California Code of Regulations, title 18, Section 25130
      • Explanation of the Discussion Proposed Additions to Regulation 25137(b)
  • FTB Notice 2002-3 – Cancellation of Scheduled Symposium – April 29, 2002 Discussion Draft Addition to California Code of Regulations, Title 18, Section 25137-2
  • FTB Notice 2002-2 – Request for Public Comment
    • Attachments to FTB Notice 2002-02
  • FTB Notice 2002-1 – MIC Alternative Direct Labor Computation

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Notices – Year 2001

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Notices – Year 2000

  • FTB Notice 2000-10 – Request for Public Comment – Draft Regulation 19032 (Audit Procedures)
  • FTB Notice 2000-9 – At its meeting on September 19, 2000, the Franchise Tax Board adopted a policy regarding the application of section 24344, subdivision (b), of the California Revenue and Taxation Code in light of the United States Supreme Court's decision in Hunt-Wesson, Inc. v. Franchise Tax Board, 120 S. Ct. 1022 (2000).
  • FTB Notice 2000-8 – Request for Changes in Accounting Periods or Methods
  • FTB Notice 2000-7 – Audits Standards
  • FTB Notice 2000-5 – Limited Liability Company Fee for 2000
  • FTB Notice 2000-4 – Announcement Of A Symposium To Discuss Proposed Regulation 24344(b) Guidelines For Handling Interest Offset Issues – To Be Held May 19, 2000
    • Attachment to FTB Notice 2000-4
  • FTB Notice 2000-3 – Announcement Of A Second Symposium To Discuss Proposed Regulations 19041 And 19044 Relating To Protests And Protest Hearings To Be Held On May 8, 2000
  • FTB Notice 2000-2 – Announcement of a Symposium to Discuss Proposed Regulations 19041 and 19044 Relating to Protests and Protest Hearings to Be Held on March 3, 2000
  • FTB Notice 2000-1 – Public Hearing Regarding Adjustment to the Limited Liability Company Fee for 2000

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Notices – Year 1999

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Notices – Year 1998

  • FTB Notice 98-12 – Draft Legislation Symposium – Taxation of Trusts Resulting From the Trend Toward Nationwide Trust Administration
  • FTB Notice 98-10 – IRS Revenue Procedure 97-44
  • FTB Notice 98-9 – Draft Regulation Symposium--Weight Given To The Sales Factor In The Apportionment Formula. Proposed Amendment of 18 Cal. Code Regs. Sec. 25128 And Addition Of New Reg. Sec. 25128-1 and 25128-2
  • FTB Notice 98-8 – Draft Regulation Symposium--Apportionment of Income Proposed Addition to 18 Cal. Code Regs. Sec. 25137 Net Gains from Sale of Certain Intangibles
  • FTB Notice 98-7 – 1997 Tax Law Changes Enacted In 1998
  • FTB Notice 98-6 – Subject: Increased Interest On Large Corporate Underpayments FTB Notice 91-5 Modified
  • FTB Notice 98-5 – Subject: AB 713 – Interest Abatement Requests
  • FTB Notice 98-4 Symposium--Combined Report Mechanics Proposed 18 Cal. Code of Reg. Sec. 25106.5 – Draft Regulation (Excluding Proposed 25106.5-A, Intercompany Transactions)
  • FTB Notice 98-3 – Subject: S Corporations – Change In Accounting Method From Bad Debt Reserve for Banks, Savings and Loan Associations, and Financial Corporations
  • FTB Notice 98-2 – Subject: Drafting Symposium – Amendment of Regulation 25111 Relating to the Making and Perfection of Water's-Edge Elections, and Legislative Proposal Allowing for Perfection of Elections for Prior Years and Simplified Election Process for Subsequent Years
  • FTB Notice 98-1 – Subject: Request for Public Comment: Discussion Draft Amendment to Regulation Section 25137: Net Gains From Sale of Certain Intangibles in the Sales Factor
    • Attachments to FTB Notice 98-1
      • Discussion Draft, Proposed Amendment to Regulation Section 25137. Net Gains from Sale of Certain Intangibles
      • Explanation of the Discussion Draft, 18 Cal. Code of Reg. Section 25137 or 25137-__. Net Gains from Sale of Certain Intangibles--Apportionment of Income.

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Notices – Year 1997

  • FTB Notice 97-10 – Subject: Request for Public Comment Discussion Draft of Regulation 25106.5-A: Treatment of Intercompany Transactions
  • FTB Notice 97-9 – Subject: Request For Public Comment – Discussion Draft of Regulation 25137-13: Telecommunications, Subscription Television, Internet Access, and Electronic Information Services (September 5, 1997)
  • FTB Notice 97-8 – Subject: Refund Claims: Full Payment Of Tax, Penalties and Interest (September 4, 1997)
  • FTB Notice 97-7 – Subject: Request for Public Comment Water's-Edge White Paper (August 15, 1997)
  • FTB Notice 97-6 – Subject: Request for Public Comment Discussion Draft of Regulation 25106.5 Combined Report Mechanics (August 12, 1997)
    • Attachments to FTB Notice 97-6:
      • Discussion Draft, Section 25106.5 Regulations -- Mechanics of Combined Reporting
        Version 1 -- FTB Notice 90-3 (Finnigan/Nutrasweet)
      • Discussion Draft, Section 25106.5 Regulations -- Mechanics of Combined Reporting
        Version 2 -- Changes In Version 1 to Reflect FTB Legal Ruling 234 (Joyce)
      • Explanation of the Discussion Draft of the Section 25106.5 Regulation -- Mechanics of Combined Reporting
  • FTB Notice 97-5 – Subject: Request for Public Comment Regarding Discussion Draft of Regulation Sections 25128, 25128-1, 25128-2 (Extractive and Agriculture Business Activity) (July 1, 1997)
  • FTB Notice 97-4 – Subject: Legal Ruling 402 Withdrawn (June 2, 1997)
  • FTB Notice 97-2 – Subject: Combined Reporting Treatment of Parent's Gain From Nondividend Distributions in Excess of Basis (February 21, 1997)
  • FTB Notice 97-1 – Subject: Public Meeting on February 6, 1997 Regarding AMT Simplification AB 2414 (Stats. 1996, Ch. 428) (January 24, 1997)

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Notices – Year 1996

  • FTB Notice 96-5 – Subject: California Nonconformity To Recent Federal Legislation (December 6, 1996)
  • FTB Notice 96-4 – Subject: Financial Corporation Offset; Clarification Of Legal Ruling 89-1 (October 3, 1996)
  • FTB Notice 96-3 – Subject: IRS Revenue Procedure 96-31 (September 20, 1996)
  • FTB Notice 96-2 – Subject: FTB Form 3565, Small Business Stock Questionnaire (May 6, 1996)
  • FTB Notice 96-1 – Subject: New Legal Branch Post Office Box (April 26, 1996)

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Notices – Year 1995

  • FTB Notice 95-3 – Subject: Manufactures' Investment Credit, Draft Proposed Regulations, Extension of Comment Period To August 25, 1995
  • FTB Notice 95-2 – Subject: Request for Public Comment, Proposed Regulations, Manufactures' Investment Credit
  • FTB Notice 95-1 – Subject: Separate State Elections

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Notices – Year 1994

  • FTB Notice 94-10 – Subject: Notice of Symposium on Apportionment of Telecommunications Companies and Information Service Providers
  • FTB Notice 94-9 – Subject: Employer Child Care Program / Contribution Credit Salary Reduction Agreements Statutory Changes Made by AB 3144 (Stats 1994, Ch. 748) Legal Ruling 93-1 Superseded and Replaced
  • FTB Notice 94-8 – Subject: Franchise Tax Board Audit Manuals
  • FTB Notice 94-7 – Subject: FTB Pre-Drafting Symposium on Proposed Regulations for Manufactures' Investment Credit
  • FTB Notice 94-6 – Subject: Revenue Procedure 92-20
  • FTB Notice 94-5 – Subject: Request for Public Comment – Drafting of Proposed Regulations Manufactures' Credit
  • FTB Notice 94-4 – Subject: Deductibility of the Michigan Single Business Tax
  • FTB Notice 94-3 – Subject: Request for Public Comment – Proposed Regulation-Single Weighted Sales Factor – Agricultural and Extractive Industries
  • FTB Notice 94-2 – Subject: Deductibility of Points by Purchase of Homes
  • FTB Notice 94-1 – Subject: LARZ NOL Elections – Amended Returns

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Notices – Year 1993

  • FTB Notice 93-9 – Subject: LARZ Elections – Amended Returns
  • FTB Notice 93-8 – Subject: Qualified Settlement Funds – Elections, Penalties, Procedures, and Filing
  • FTB Notice 93-7 – Subject: Election of Senate Bill 671 on Water's-Edge Election
  • FTB Notice 93-6 – Subject: Statutory Changes Made by SB 3 (Stats 1993, Ch. 31) FTB Notices 93-2 and 93-3 Withdrawn
  • FTB Notice 93-5 – Subject: Substantial Understatement Penalty – 18 CCR 25934.4
  • FTB Notice 93-4 – Subject: Withholding on Nonresident Independent Contractors
  • FTB Notice 93-1 – Subject: Protective Claims – Water's-edge Election Fees

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Notices – Year 1992

  • FTB Notice 92-12 – Subject: Clarification of FTB Notice 92-9; Substantial Understatement Penalty Guidelines
  • FTB Notice 92-11 – Subject: Automatic Paperless Extensions, Bank and Corporation Tax Law
  • FTB Notice 92-9 – Subject: Substantial Understatement Penalty Guidelines; Corporations Subject to IRS Coordinated Examination Program
  • FTB Notice 92-7 – Subject: 1- Application of Revenue and Taxation Code Section 24405(c) 2- Application of Alternative Minimum Tax to Credit Unions
  • FTB Notice 92-6 – Subject: Research and Experimental Expenditures
  • FTB Notice 92-5 – Subject: Classifications of Organizations Limited Liability Companies
  • FTB Notice 92-4 – Subject: Revised Diverse Business Audit Guidelines
  • FTB Notice 92-2 – Subject: California Conformity to Federal Reporting Requirements Relating to Certain Transfers to Foreign Persons (Internal Revenue Code § 6038B)

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Notices – Year 1991

  • FTB Notice 91-5 – Subject: Increased Interest on Large Corporate Underpayments
  • FTB Notice 91-3 – Subject: Automatic Paperless Extensions, Personal Income Tax Law
  • FTB Notice 91-2 – Subject: Taxation of Contributions in Aid of Construction
  • FTB Notice 91-1 – Subject: Questions and Answers on Withholding on Sales of Real Property by Nonresidents

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Notices – Year 1990

  • FTB Notice 90-5 – Subject: Domestic (Nonforeign) Nonresident Partner Withholding Guidelines
  • FTB Notice 90-4 – Subject: Corporate Estimate Penalty Exceptions; State-Federal Differences
  • FTB Notice 90-3 – Subject: Sales Factor Throwback; Revenue and Taxation Code § 25135
  • FTB Notice 90-1 – Subject: Withdrawal of Franchise Tax Board Audit Rulings

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Notices – Year 1989

  • FTB Notice 89-714 – Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International Ltd., Etc. v. Franchise Tax Board  3 Civil C003388
  • FTB Notice 89-713 – Subject: Proposed Unitary Business Regulations
  • FTB Notice 89-601 – Subject: Announcement Re: Water's-Edge Election
  • FTB Notice 89-004 – Subject: Combined Reporting
  • FTB Notice 89-197 – Subject: Water's-Edge Election
  • FTB Notice 89-110 – Subject: Mole-Richardson Inc. v. Franchise Tax Board  Superior Court of Los Angeles County, No. C 554842
  • FTB Notice 89-714a – Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
  • FTB Notice 89-714 – Subject: Deferral of Action on Refund Claims Pending Decision of Barclays Bank International, Ltd., Etc. v. Franchise Tax Board, 3 Civil C003388
  • FTB Notice 89-659 – Subject: Revisions to Published Franchise Tax Board Positions – Statutory Changes.  FTB Notices 88-218, 88-315, 88-357, 88-711 and Legal Ruling 431 Modified
  • FTB Notice 89-528 – Subject: Corporate Partners – Recomputation of Depreciation
  • FTB Notice 89-493 – Subject: Partnerships – Guaranteed Payments Nonresident Partners' California Source Portion, Payroll Factor Computation
  • FTB Notice 89-471 – Subject: Colgate-Palmolive Company, Inc. v. Franchise Tax Board
  • FTB Notice 89-364 – Subject: Homeowners Associations, California – Federal Differences
  • FTB Notice 89-314 – Subject: Federal Gasoline and Special Fuels Credit – Internal Revenue Code § 34
  • FTB Notice 89-129 – Subject: Computation of Distributive Shares, Limited Partnership Minimum Tax, S Corporation 2½% Tax

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