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State of California Franchise Tax Board

Tax News
January 2014

It is that Time of Year Again — Time to Ask about Charitable Contributions

The end of each year is a time when people often make charitable contributions. / more+

Tax Exempt Application Method

Effective January 1, 2014, organizations that are federally tax-exempt under Internal Revenue Code Sections 501(c)(4), 501(c)(5), 501(c)(6), or 501(c)(7) may submit a California Form 3500A – Submission of Exemption Request along with a copy of their Internal Revenue Service (IRS) tax‑exempt determination letter to us to establish their state income tax exemption. / more+

FTB en Español – Forms and Publications

Filing season has arrived! Are you ready? / more+

FTB December Board Meeting

At the Franchise Tax Board (FTB) December meeting, board members voted to approve FTB’s four legislative proposals, the rulemaking calendar, and various budget change proposals. / more+

Ask the Advocate

Taxpayers’ Bill of Rights Hearing

Every December, Franchise Tax Board holds an annual Taxpayers’ Bill of Rights hearing. / more+

Chief Counsel Corner

California Return Filing Requirements for Members of Limited Liability Companies with Multiple Members, which are Classified as Partnerships for Tax Purposes.

Questions have arisen regarding the legal basis for subjecting members of limited liability companies (LLCs) with multiple members, which are classified as partnerships for tax purposes, to a California return filing requirement and the imposition of applicable taxes and fees. / more+

Event Calendar

As part of education and outreach to our tax professional community, we participate in many different presentations and fairs.  / more+

EDR in the News

See what’s new with our new Enterprise Data to Revenue (EDR) project.  / more+

Inside FTB

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

Criminal Corner

Read about our efforts to bring tax criminals to justice, and to close the tax gap one case at a time. / more+

Big Business

Tax Due Dates Verses Filing Due Dates

For California, when a business entity is required to file tax returns and pay taxes depends on the type of business entity, whether or not a “Check-the-Box” election was made, or if the business entity has a fractional or “short period” return. / more+

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