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/about-ftb/meetings/board-meetings/2024/september-2024/
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/about-ftb/meetings/board-meetings/2025/may-2025/
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/about-ftb/meetings/board-meetings/2025/september-2025/
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/about-ftb/meetings/board-meetings/2026/april/
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/about-ftb/meetings/board-meetings/2026/january-2026/
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/about-ftb/meetings/
- Meetings
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- /about-ftb/meetings/event-calendar/
  - Event Calendar | April 2026 Events | California Franchise Tax Board
- /about-ftb/meetings/taxpayer-bill-of-rights/
/about-ftb/newsroom/
- Archived news releases
- Archivo de artículos
- /about-ftb/newsroom/2022/
  - Filing season tax tips
  - Consejos Tributarios de la Temporada de Impuestos
  - Beware of Scams as New Tax Season Begins
  - Cuidado con las Estafas Al Comenzar la Nueva Temporada de Impuestos
  - Last minute tax tips: What you need to know
  - Consejos tributarios de última hora: Lo que usted necesita saber
  - State Controller Betty T. Yee available for tax day interviews
  - California grants tax relief for Hurricane Ian victims
  - October 17 tax filing deadline approaching
- /about-ftb/newsroom/2023/
  - Franchise Tax Board 2023 tax season begins
  - California to mail Courtesy Notices related to winter storm filing and payment deadline extensions
  - Important Reminder: October 16 tax deadline approaching
  - Recordatorio importante: Se acerca la fecha límite de impuestos del 16 de octubre
  - State Controller Malia M. Cohen is Available for Interviews on Tax Day, October 16
  - Due date for California state tax returns and payments moved to November 16, 2023| FTB.ca.gov
  - Noticias de última hora: La fecha límite para las declaraciones y pagos de impuestos del estado de California se ha trasladado al 16 de noviembre de 2023
  - California grants tax relief for those affected by the recent winter storms
  - California grants tax relief for hurricane, fire, and seawater intrusion victims
  - California otorga alivio tributario para víctimas de huracanes, incendios e intrusión de agua marina
  - FTB extends filing deadline for taxpayers impacted by 2022-23 winter storms to Oct. 16, 2023
- /about-ftb/newsroom/2024/
  - What California taxpayers need to Kknow for the 2024 tax filing season
  - Lo que los contribuyentes de California deben saber para la temporada de presentación de impuestos de 2024
  - California grants relief for San Diego flood victims
  - Last minute tax tips: What you need to know for April 15 tax deadline
  - Consejos tributarios de última hora: Lo que necesita saber antes de la fecha límite de impuestos del 15 de abril
  - FTB partners with IRS to provide free tax filing for Californians
  - FTB se asocia con el IRS para brindar presentación de impuestos gratuita para los Californianos
  - October 15 tax filing deadline approaching
  - Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
- /about-ftb/newsroom/2025/
  - California’s 2025 Tax Filing Season Begins
  - Comienza la Temporada de Presentación de Impuestos de California de 2025
  - FTB warns of tax scams targeting Californians this filing season
  - FTB advierte sobre estafas tributarias dirigidas a los Californianos en esta temporada de presentación de impuestos
  - Last-minute tax tips: What you need to know for April 15 tax deadline
  - Consejos tributarios de última hora: Lo que necesita saber para la fecha límite de impuestos del 15 de abril
  - State Controller Malia M. Cohen available for interviews on Tax Day, April 15
  - FTB warns Californians about recent tax scams targeting them
  - FTB advierte a los californianos sobre recientes estafas tributarias dirigidas a ellos
  - October 15 tax filing deadline approaching
  - Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
- /about-ftb/newsroom/2026/
  - The 2026 tax filing season begins in California
  - Comienza la temporada de presentación de impuestos de 2026 en California
  - CA FTB advises taxpayers on USPS postmark updates and filing deadlines
  - El FTB de CA informa a los contribuyentes sobre las actualizaciones del matasellos del USPS y los plazos de presentación
  - What Californians need to know before the April 15 tax deadline
  - Lo que los californianos necesitan saber antes de la fecha límite de impuestos del 15 de abril
  - State Controller Malia M. Cohen available for interviews on Tax Day, April 15
- /about-ftb/newsroom/covid-19/
  - FAQs for Paycheck Protection Program (PPP)
  - Preguntas Frecuentes sobre el Programa de Protección de Cheques de Pago (PPP)
  - COVID-19 frequently asked questions for tax relief and assistance
  - COVID-19
  - COVID-19
  - Paycheck Protection Program (PPP) loan forgiveness | COVID-19
  - Condonación de préstamos del Programa de Protección de Cheques de Pago (PPP)| FTB.ca.gov
  - Preguntas frecuentes de COVID-19
- Newsroom
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- /about-ftb/newsroom/news-articles/
  - 2016 Filers: Nontaxable IHSS income may be included as earned income to be eligible for CalEITC
- /about-ftb/newsroom/news-releases/
  - What You Need to Know This Tax Filing Season
  - Lo Que Necesita Saber en Esta Temporada de Presentación de Impuestos
  - State Suspends Certain Debt Collection Activities
  - El Estado Suspende Ciertas Actividades de Cobro de Deudas
  - State Tax Deadline for Individuals Postponed until May 17, 2021
  - Fechas Límite del Impuesto Estatal para Individuos Se Posponen hasta el 17 de Mayo de 2021
  - State Postpones Deadline For Claiming 2016 Tax Refunds to May 17, 2021
  - El Estado Pospone la Fecha Límite para Reclamar Reembolsos de Impuestos de 2016 hasta el 17 de Mayo de 2021
  - Tax Relief for Californians Affected by Wildfires
  - Franchise Tax Board Hero Receives State’s Highest Honor for Public Servants
  - Beware of Scams as New Tax Season Begins
  - Cuidado con las Estafas Al Comenzar la Nueva Temporada de Impuestos
  - Entity ID Number to use for Electronic Payment Methods
  - Estimated Tax Penalty Relief for Farmers and Fishermen
  - Capital Account Analysis
  - EITC Qualification Married/Registered Domestic Partner Filing Separate
  - Pass-Through Entity Elective Tax could trigger mandatory e-pay requirement
  - Last minute tax tips: What you need to know
  - FTB issues Legal Ruling on California’s Market-Based Rules
  - State Controller Betty T. Yee Available for Tax Day Interviews
  - October 17 tax filing deadline approaching
  - Filing Season Tax Tips
  - Consejos Tributarios de la Temporada de Impuestos
  - Web Pay alternatives
  - Due date for California state tax returns and payments moved to November 16, 2023| FTB.ca.gov
  - Noticias de última hora: La fecha límite para las declaraciones y pagos de impuestos del estado de California se ha trasladado al 16 de noviembre de 2023
  - Important Reminder: October 16 tax deadline approaching
  - State Controller Malia M. Cohen is Available for Interviews on Tax Day, October 16
  - California grants tax relief for those affected by the recent winter storms
  - Franchise Tax Board 2023 tax season begins
  - Reminder - San Diego County taxpayers affected by floods
  - Last minute tax tips: What you need to know for April 15 tax deadline
  - What California taxpayers need to Kknow for the 2024 tax filing season
  - Lo que los contribuyentes de California deben saber para la temporada de presentación de impuestos de 2024
  - California grants relief for San Diego flood victims
  - FTB partners with IRS to provide free tax filing for Californians
  - FTB se asocia con el IRS para brindar presentación de impuestos gratuita para los Californianos
  - October 15 tax filing deadline approaching
  - California’s 2025 Tax Filing Season Begins
  - Comienza la Temporada de Presentación de Impuestos de California de 2025
  - FTB warns of tax scams targeting Californians this filing season
  - FTB advierte sobre estafas tributarias dirigidas a los Californianos en esta temporada de presentación de impuestos
  - Last-minute tax tips: What you need to know for April 15 tax deadline
  - Consejos tributarios de última hora: Lo que necesita saber para la fecha límite de impuestos del 15 de abril
  - State Controller Malia M. Cohen available for interviews on Tax Day, April 15
  - 2025 08 FTB warns Californians about recent tax scams targeting them
  - October 15 tax filing deadline approaching
  - Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
  - News releases
  - Comunicados de prensa
- Press information
- /about-ftb/newsroom/public-service-bulletins/
  - Public Service Bulletin 20-01: CA Minimum Essential Coverage Individual Mandate
  - Public Service Bulletin 20-05: BE Estimate Payment Notification Project FTB 3713
  - Public Service Bulletin 20-09: Form 540NR Short Elimination Beginning Taxable Year 2019
  - Public Service Bulletin 20-13: Field Office Appointment Requests
  - Santa Ana Field Office Closed July 3
  - How to Schedule Multiple Tax Payments by July 15 Deadline
  - Change to Contact Center Hours of Operation
  - Delayed notice
  - Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
  - Public Counter Field Offices closed beginning December 7
  - Extension of E-Signature Option for Paper Returns and Other Documents
  - Tax-Exempt Organization Application Fee and Filing Fees Eliminated
  - Nonprofit Administrative Dissolution
  - January 2021 Mailing Information - Forms 1099-G & 1099-INT
  - Field Office Public Counters and Appointment Requests Reopen 2/01/2021
  - California Golden State Stimulus Payments
  - Field Office Appointment Requests
  - Temporary Suspension of Offset Programs
  - Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
  - California Golden State Stimulus II
  - AB176 changes to Court-Ordered Debt Collections and Vehicle Registration Collections earnings withholding orders
  - Extension of E-Signature Option for Paper Returns, Statute of Limitations Waivers, and Other Documents
  - CalSavers Retirement Savings Program
  - Capital Account Reporting
  - January 2022 Mailing Information - Forms 1099-G & 1099-INT
  - 2021 Health Care Mandate Subsidy Reconciliation
  - FTB 763B Notices Issued as a Result of AB 85 System Changes
  - CalEITC Qualification
  - Use Tax and Pass-through Entity Elective Tax
  - California Middle Class Tax Refund payments
  - Extension of e-signature option for paper returns, statute of limitations waivers, and other documents
  - Foster Youth Tax Credit
  - January 2023 Mailing Information - Forms 1099-G, 1099-INT, & 1099-MISC
  - Virtual Hold Technology for the Tax Practitioner's Hotline
  - Capital Account Analysis Tax Basis Methodology for Schedule K-1 (565) and Schedule K-1 (568) for Taxable Years 2021, 2022, and Subsequent Tax Years
  - Temporary signature options extended
  - E-Signatures for SOL Waivers| FTB.ca.gov
  - FTB Announces Resolution for Certain Abusive Transactions| FTB.ca.gov
  - Signature Options for Paper Tax Returns and Other Documents
  - Changes to Court-Ordered Debt and Vehicle Registration Collections Earnings Withholding Orders (EWO)
  - January 2024 Mailing of Forms 1099-G and 1099-INT
  - Multi-factor authentication for MyFTB
  - FTB Secure Email change
  - January 2025 mailing of forms 1099-G and 1099-INT
  - Charitable Deductions for Qualified Conservation Contributions - Conformity
  - /about-ftb/newsroom/public-service-bulletins/2026/
    - January 2026 mailing of forms 1099-G and 1099-INT
    - Updates to form instructions for taxable year 2025 relating to credit for prior year alternative minimum tax
  - Cambios tributarios Federales
  - Federal tax changes | Public service bulletins
  - Public Service Bulletins
- Subscription services
- /about-ftb/newsroom/tax-news/2025/
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
  - Tax News
- /about-ftb/newsroom/tax-news/2026/
  - Tax News
  - Tax News
  - Tax News
- /about-ftb/newsroom/tax-news/april-2021/
  - AB 2660 estimated tax payment information
  - A reminder to verify your client’s mailing address
  - Ask the Advocate
  - Form 1099G for Unemployment Compensation - Information and Resources
  - Franchise Tax Board warns taxpayers about scams in “Taxpayer Beware” Podcast
  - FTB’s Website has tools to assist you
  - Golden State Stimulus
  - Tax News
  - print-version.pdf
  - Tax News says goodbye to our longtime Editor
  - Will California conform to the Paycheck Protection Program?
- /about-ftb/newsroom/tax-news/april-2022/
  - Ask the Advocate
  - CalEITC qualification expanded – update
  - Court-ordered debt
  - Duplication fees for record requests
  - Tax News
  - print-version.pdf
  - Single member limited liability company (SMLLC)
  - State Controller's Office (SCO)
  - Tax News Flash
- /about-ftb/newsroom/tax-news/april-2023/
  - Tax News
- /about-ftb/newsroom/tax-news/april-2024/
  - Tax News
- /about-ftb/newsroom/tax-news/august-2021/
  - 2021 Irs Virtual Nationwide Tax Forum
  - Ask the Advocate
  - California Competes Tax Credit
  - Chief Counsel Corner
  - Tax News
  - Make Your FTB Website Experience Better
  - MyFTB Corner
  - Offsets Have Resumed
  - print-version.pdf
  - The Main Street Small Business Tax Credit is Back for 2021
- /about-ftb/newsroom/tax-news/august-2022/
  - Tax News
- /about-ftb/newsroom/tax-news/august-2023/
  - Tax News
- /about-ftb/newsroom/tax-news/august-2024/
  - Tax News
- /about-ftb/newsroom/tax-news/december-2021/
  - 2020 Tax Return Payments
  - Ask the Advocate
  - State Reports on Median Income for 2019
  - Criminal Investigation Bureau
  - Franchise Tax Board (FTB) Hosts Virtual Stakeholder Meetings
  - Homeless Hiring Tax Credit
  - Tax News
  - Pass-Through Entity (PTE) Elective Tax and Payment Information
  - Power of Attorney (POA) Expiration Date for Old Declarations
  - print-version.pdf
  - Real estate withholding
  - Tax News Survey
  - Suspended or Forfeited Business Entities
- /about-ftb/newsroom/tax-news/december-2022/
  - Tax News
- /about-ftb/newsroom/tax-news/december-2023/
  - Tax News
- /about-ftb/newsroom/tax-news/december-2024/
  - Tax News
- /about-ftb/newsroom/tax-news/February-2021/
  - 2020 health care forms now available
  - 2020 Taxpayers’ Bill of Rights Hearing
  - All About Business
  - Common income tax issues
  - Compliance effort for FTB 3840, California Like-Kind Exchanges letters continues
  - Enrolled agents can now represent cannabis businesses
  - From State Controller’s Office: Extended deadline for life insurance company unclaimed property remit reports and remittances approaches
  - Franchise Tax Board participates in “Taxpayer Beware” podcast
  - Tax News
  - Need a speaker for your next event?
  - New Chief Counsel Rulings: Assignment of sales of tangible personal property
  - print-version.pdf
  - What’s new for filing 2020 tax returns
- /about-ftb/newsroom/tax-news/february-2022/
  - 1099-NEC Filing Guidelines Update
  - AB 176
  - Ask the Advocate
  - Cannabis-based Businesses
  - Criminal Investigation Bureau
  - Tax News
  - Main Street Small Business Tax Credit II – Don't forget to claim it!
  - print-version.pdf
  - Real-time Identify Proofing and Enrollment
  - Same Services, Different Name
  - Tax News Flash
  - What’s new for filing 2021 tax returns
- /about-ftb/newsroom/tax-news/february-2023/
  - Tax News
- /about-ftb/newsroom/tax-news/february-2024/
  - Tax News
- /about-ftb/newsroom/tax-news/flash/2021/
  - Making pass-through entity elective tax payments
- /about-ftb/newsroom/tax-news/flash/
  - Making Pass-Through Entity Elective Tax Payments
  - /about-ftb/newsroom/tax-news/flash/2022/
    - FTB notice 763B - FTB assigned identification number
    - Real-time identify and proofing enrollment now available
    - Inscripción de Identificación y Prueba en Tiempo Real ahora disponible
    - Revision to 2021 form 3893, pass-through entity elective tax payment voucher
    - Entity ID number to use for electronic payment methods
    - Estimated tax penalty relief for farmers and fishermen
    - Capital account reporting
    - CalEITC qualification expanded/credit code 242 PTE elect
    - SOS "dark" period in March / April 2022
    - Pass-through entity elective tax could trigger mandatory e-pay requirement
    - FTB issues legal ruling on California’s market-based rules
    - FTB LLC fee class action settlement
    - Filing deadline extended for class action settlement claims
    - FTB issues legal ruling on sourcing of gain from sale of IRC Section 751 assets
  - FTB Notice 763B – FTB Assigned Identification Number
  - Real-time Identify Proofing and Enrollment now available
  - Inscripción de Identificación y Prueba en Tiempo Real ahora disponible
  - Revision to 2021 Form 3893, Pass-Through Entity Elective Tax Payment Voucher
  - Entity ID Number to use for Electronic Payment Methods
  - Estimated Tax Penalty Relief for Farmers and Fishermen
  - Capital Account Analysis
  - EITC Qualification Married/Registered Domestic Partner Filing Separate
  - SOS “Dark” Period | Tax News Flash, March 2022
  - Pass-Through Entity Elective Tax could trigger mandatory e-pay requirement
  - FTB issues Legal Ruling on California’s Market-Based Rules
  - FTB LLC Fee Class Action Settlement
  - Filing deadline extended for class action settlement claims
  - FTB issues legal ruling on sourcing of gain from sale of IRC Section 751 assets
  - California grants tax relief for Hurricane Ian victims
  - October 17 tax filing deadline approaching
  - /about-ftb/newsroom/tax-news/flash/2023/
    - Establishing and renewing TIA and POA relationships
    - IRS statement on the mailing of balance due notices to California taxpayers
    - Submit separate tax payments this filing season to avoid unintended notices, penalties, and potential erroneous refunds
    - FTB Service Center Extended Hours
    - Extended deadline: FTB conforms to IRS
    - FTB extends notice 2023-02 participation period
    - MyFTB client notice issue
    - Resolved issue — MyFTB client notices
  - California grants tax relief for those affected by the recent winter storms
  - Establishing and renewing TIA and POA relationships
  - FTB extends filing deadline for taxpayers impacted by 2022-23 winter storms to Oct. 16, 2023
  - IRS Statement on California Mailing of Balance Due Notices
  - Separate your tax payments this filing season
  - California grants tax relief for hurricane, fire, and seawater intrusion victims
  - FTB Service Center Extended Hours
  - California otorga alivio tributario para víctimas de huracanes, incendios e intrusión de agua marina
  - Extended Deadline: FTB conforms to IRS
  - FTB Extends Notice 2023-02 Participation Period
  - MyFTB Client Notice Issue
  - Resolved Issue — MyFTB Client Notices
  - /about-ftb/newsroom/tax-news/flash/2024/
    - California grants tax relief for San Diego County flood victims to June 17
    - Reminder - San Diego County taxpayers affected by floods
    - MyFTB multi-factor authentication is here
    - Erroneous notices for tax year 2023
    - San Diego County disaster notice assistance
  - MyFTB Self-Service Options Survey
  - California grants tax relief for San Diego County flood victims to June 17
  - MyFTB multi-factor authentication is here
  - Erroneous Notices for Tax Year 2023
  - San Diego County disaster notice assistance
  - /about-ftb/newsroom/tax-news/flash/2025/
    - Emergency tax relief for Los Angeles County fires
    - Incorrect Form 1099-G
    - Corrected Form 1099-G mailed – update
    - Los Angeles County Disaster Relief reminder
    - Online services temporarily unavailable
    - Online services restored
    - Legal Ruling – Deferred Intercompany Stock Account (DISA)
    - Amended market-based sourcing rules
  - Emergency tax relief for Los Angeles County fires
  - Incorrect Form 1099-G
  - Corrected Form 1099-G
  - Los Angeles County Disaster Relief Reminder
  - Online Services Temporarily Unavailable
  - Los Angeles County Disaster Relief Reminder
  - Legal Ruling – Deferred Intercompany Stock Account (DISA)
  - Amended Market-Based Sourcing Rules
  - /about-ftb/newsroom/tax-news/flash/2026/
    - United States Postal Service (USPS) adjustments: avoid late tax filings
    - Form instructions for taxable year 2025 relating to credit for prior year alternative minimum tax or minimum tax credit
    - Secretary of State business entity identification numbers for tax returns and payments
    - Correction to Individual Shared Responsibility Child Dependent Penalty Amount
  - Tax News Flash
- /about-ftb/newsroom/tax-news/
  - Tax News
  - /about-ftb/newsroom/tax-news/january-2021/
    - All About Business
    - Cannabis update from the Franchise Tax Board Cannabis Business Team
    - Delayed Form 1099-G
    - From State Controller’s Office: Businesses may hear from unclaimed property owners
    - Tax News
    - January 2021 application period for California Competes Tax Credit
    - January reminders: estimated tax payments, farmers and fishermen
    - MyFTB Corner
    - New form: 1099-NEC, Nonemployee Compensation
    - New Form: Request for Appeal Before the Office of Tax Appeals
    - Power of Attorney still requires original signature
    - print-version.pdf
    - Statute of Limitation waiver e-Signature option extended
    - Time’s running out for the Main Street Small Business Tax Credit
    - Website content retention
  - /about-ftb/newsroom/tax-news/january-2022/
    - Ask the Advocate
    - California Competes Grant Program
    - California Competes Tax Credit
    - CalSavers
    - Health Care Mandate
    - Homeless Hiring Tax Credit
    - Tax News
    - print-version.pdf
    - Real-time Identify Proofing and Enrollment
    - Self-Correct Return Outreach
    - Signature Update
    - Tax News Flash
    - Tax News Survey — Follow Up
  - /about-ftb/newsroom/tax-news/january-2023/
    - Tax News
  - /about-ftb/newsroom/tax-news/january-2024/
    - Tax News
  - /about-ftb/newsroom/tax-news/july-2021/
    - 2021 Filing Season Update
    - Alternative Identifying information for certain dependents under California law
    - A reminder to have your clients sign up for a MyFTB account
    - Ask the Advocate
    - Available Resources for Small Business Owners
    - Common Errors Made on Form 593, Real Estate Withholding Statement
    - Electronic Signatures Accepted Through December 31, 2021
    - Tax News
    - Legislative bill watch list
    - Payment tips
    - print-version.pdf
  - /about-ftb/newsroom/tax-news/july-2022/
    - Tax News
  - /about-ftb/newsroom/tax-news/july-2023/
    - Tax News
  - /about-ftb/newsroom/tax-news/july-2024/
    - Tax News
  - /about-ftb/newsroom/tax-news/june-2021/
    - Applicability Date of Proposed Revisions to California Code of Regulations, Title 18, Section 25136-2
    - Ask the Advocate
    - Closing a California Business Entity
    - FTB Small Business Liaison new email address
    - Important Filing Updates
    - Tax News
    - print-version.pdf
    - Questions regarding AB 80
    - Subscription Services
    - Tax Appeals Assistance Program – first semester recap
    - Temporary Suspension of Offset Program until July 31, 2021
  - /about-ftb/newsroom/tax-news/june-2022/
    - Tax News
  - /about-ftb/newsroom/tax-news/june-2023/
    - Tax News
  - /about-ftb/newsroom/tax-news/june-2024/
    - Tax News
  - /about-ftb/newsroom/tax-news/march-2021/
    - Administrative Dissolution - Intent Notices mailed to Qualified Domestic Corporations
    - California Competes Tax Credit last application period for fiscal year 2020/2021
    - From the State Controller’s Office (SCO): Businesses urged to respond promptly to unclaimed property owner inquiries resulting from SCO notification
    - FTB Notice 2020-04: Requests Involving Changes in Accounting Periods or Methods
    - Tax News
    - Interest rates decrease
    - MyFTB Corner
    - New video: Gig economy filing tips
    - print-version.pdf
    - what’s new for water's-edge taxpayers
  - /about-ftb/newsroom/tax-news/march-2022/
    - 2021 Health Care Mandate Subsidy Reconciliation
    - Adjusted interest rate
    - Ask the Advocate
    - Business entities
    - California Competes Tax Credit
    - FTB 763B notices issued as a result of AB 85 system changes
    - Group nonresident return with nonresident aliens
    - Health Care Mandate
    - Tax News
    - Mailing of Forms 1099-G and 1099-INT
    - print-version.pdf
    - Pass-through entity elective tax update
  - /about-ftb/newsroom/tax-news/march-2023/
    - Tax News
  - /about-ftb/newsroom/tax-news/march-2024/
    - Tax News
  - /about-ftb/newsroom/tax-news/may-2021/
    - Annual POA Notice
    - Ask the Advocate
    - FTB field offices now have an online option to schedule appointments
    - Tax News
    - Individual Status Letters
    - Make sure your SMLLC clients file a Form 568 for the LLC
    - MyFTB for Trusts Quick Survey
    - Notice of Tax Return Change mailing delayed
    - Top 500 delinquent taxpayer list
  - /about-ftb/newsroom/tax-news/may-2022/
    - Ask the Advocate
    - FTB Form 592 submissions
    - Tax News
    - Resources for small businesses
    - S corporation pass-through entity elective tax and mandatory e-pay requirement
    - Tax News Flash links
    - TaxNews-May-2022-Print-Version.pdf
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