Tax News September 2010

Innocent Joint Filer

Under federal and state income tax laws, when two people file a joint tax return, both individuals are treated as agreeing to joint filing and liabilities.  / more+

Miscellaneous Statutes of Limitations on Deficiency Assessments and Claims for Refund/Credit

This is the final article on Statutes of Limitation (SOLs) relating to California tax law. This month's article addresses miscellaneous SOLs for deficiency assessments and for claims for refund or credit.  / more+

Third Quarter Estimate Tax Payment is What?

New for the 2010 tax year, the third quarter estimated tax payment requirement is zero percent (potential exceptions include taxpayers who underpaid in the first or second quarter or taxpayers who annualize their income).   / more+

Register Now:

Free California Source Income Withholding Webinar September 14, 2010.  / more+

2010 State Income Tax Rate Schedules Adjusted

We released the 2010 California state tax brackets.  / more+

Ask the Advocate

New Team Member

I would like to introduce my newest team member.  / more+

Event Calendar

Education and Outreach Events: September, October, and November.  / more+

Inside FTB

Take a look at the changes happening here at FTB.  / more+

Criminal Corner

Our monthly summary on bringing tax criminals to justice, and closing the tax gap one case at a time.  / more+

Big Business

Suspension and Revivor 101 – Part 2

In last month’s article, we discussed how a corporation or LLC becomes suspended or forfeited. In this article, we will discuss the effects of suspensions or forfeiture and the revivor process.  / more+