Sitemap

Franchise Tax Board Homepage

Español

File

• /file/after-you-file/amend-a-return/
  • After you submit an amended income tax return
  • Help with amending income tax returns
  • Correct an income tax return
  • IRS changed your federal tax return
• /file/after-you-file/audit/
  • Disagree with an NPA (Protest)
  • Your tax audit
  • Notice of Proposed Assessment
  • Taxpayer Dispute Process Tax Return Change or Statement of Balance Due
  • Taxpayer Dispute Process Notice of Proposed Assessment
• /file/after-you-file/
  • After you file
  • Keeping your tax records
• /file/business/
  • California group nonresident tax return
  • /file/business/credits/
    • California Competes Tax Credit (CCTC)
    • California research
    • Credit assignment
    • Help with credit assignments
    • Credits
    • Credits
    • California motion picture and television production credit
    • /file/business/credits/new-employment-credit/
      • Annual certification of employment
      • NEC claimed credits database
      • Help with annual certification of employment
      • Help with new employment credit reservation
      • New employment credit
      • New employment credit reservation
    • Main Street Small Business Tax Credit: Small Business Hiring Credit - Senate bill 1447
  • /file/business/deductions/
    • List of disasters
    • Disaster loss deduction
    • Net Operating Loss
  • Doing business in California
  • Help with doing business in California
  • Help with information returns
  • /file/business/income/
    • Apportionment and allocation
    • Help with apportionment and allocation
    • Income types for businesses
  • Business filing information
  • /file/business/industries/
    • Cannabis
    • Gig economy
    • Worker classification and AB 5 frequently asked questions
  • Information returns
  • /file/business/report-mec-info/
    • Getting started
    • Help with Minimum Essential Coverage Information Reporting
    • Report health insurance information
    • Publications
    • Technical specifications
    • Transmit data
  • Business tax rates
  • /file/business/types/charities-nonprofits/
    • 199N California e-Postcard
    • Annual and filing requirements
    • Help with charities and nonprofits
    • Charities and nonprofits
    • Revoked exempt organizations list
    • Types of exemptions
  • /file/business/types/corporations/
    • C corporations
    • Help with corporations
    • Corporations
    • S corporations
  • /file/business/types/limited-liability-company/
    • Limited liability company
    • LLC treated as a corporation
    • Limited liability limited partnership
    • Limited liability partnership
    • Series LLC
    • Single member LLC
  • /file/business/types/
    • Partnerships
    • Sole proprietorship
• /file/did-not-file/
  • Filing Compliance Agreement
  • If you did not file
  • Voluntary Disclosure Program
  • What to do if you did not file
• /file/personal/credits/
  • California Earned Income Tax Credit and Young Child Tax Credit
  • Crédito Tributario por Ingreso del Trabajo de California (CalEITC)
  • Child adoption costs credit
  • Child and dependent care expenses credit
  • College access tax credit
  • Dependent parent credit
  • /file/personal/credits/EITC-Calculator/
    • Earned Income Tax Credit Calculator
  • /file/personal/credits/EITC-calculator/Help/
    • EITC | Help with California earnings
    • EITC | Help with filing status
    • EITC | Help with other income
    • EITC | Help with qualifying children
  • Credits
  • Joint custody head of household
  • Nonrefundable renter’s credit
  • Other state tax credit
  • Prior year alternative minimum tax
  • Senior head of household credit
• /file/personal/deductions/
  • Deducciones
  • Deductions
  • IRA deduction
• /file/personal/
  • Do you need to file?
  • ¿Necesita presentar?
  • /file/personal/filing-situations/
    • Employee or Independent Contractor
    • /file/personal/filing-situations/estates-and-trusts/
      • Help with estates and trusts
      • Estates and trusts
    • /file/personal/filing-situations/healthcare/estimator/
      • Individual Shared Responsibility Penalty Estimator | Instructions
    • /file/personal/filing-situations/healthcare/
      • Help with annual income
    • Military
    • /file/personal/filing-situations/native-americans/
      • Enrolled member certification
      • Filing requirements
      • Help with Native Americans taxation
      • Native Americans
      • When you can be tax exempt
      • When you need to pay tax
    • Self-employed
    • Tax debt relief for spouse
  • /file/personal/filing-status/
    • Deceased person (Decedent)
    • Head of Household
    • Estado Civil de Cabeza de Familia
    • Filing status
    • Married/RDP filing jointly
    • Married/RDP filing separately
    • Qualifying widow-er
    • Registered domestic partner
    • Single
  • /file/personal/income-types/
    • Alimony
    • Capital gains and losses
    • Early distributions
    • Gambling
    • Gifts and inheritance
    • Income from the sale of your home
    • Information returns (1099)
    • In-Home Supportive Services
    • Mortgage forgiveness debt relief
    • Paid Family Leave
    • Rental
    • Reporting taxes on online activities
    • Social Security
    • Unemployment
    • Wages (W2)
  • Personal filing information
  • Reporting like-kind exchanges
  • /file/personal/residency-status/
    • Residents
    • Part-year resident and nonresident
    • Residente de año parcial y No Residente
    • Residentes
  • Tax calculator, tables, rates
  • /file/personal/voluntary-contribution-funds/annual-contribution/
    • Alzheimer's Disease and Related Dementia Voluntary Tax Contribution Fund
    • California Breast Cancer Research Voluntary Tax Contribution Fund
    • California Cancer Research Voluntary Tax Contribution Fund
    • California Firefighter’s Memorial Voluntary Tax Contribution Fund
    • California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund
    • California Sea Otter Voluntary Tax Contribution Fund
    • California Senior Citizen Advocacy Voluntary Tax Contribution Fund
    • California Seniors Special Fund
    • California Seniors Special Fund
    • Emergency Food for Families Voluntary Tax Contribution Fund
    • Keep Arts in Schools Voluntary Tax Contribution Fund
    • Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
    • Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund
    • Protect Our Coast and Oceans Voluntary Tax Contribution Fund
    • Rape Kit Backlog Voluntary Tax Contribution Fund
    • Rare and Endangered Species Preservation Voluntary Tax Contribution Program
    • Schools Not Prisons Voluntary Tax Contribution Fund
    • School Supplies for Homeless Children Fund
    • State Parks Protection Fund/Parks Pass Purchase
    • Suicide Prevention Voluntary Tax Contribution Fund
  • /file/personal/voluntary-contribution-funds/
    • Current voluntary contribution funds
    • How to contribute
    • Voluntary contribution funds
    • Sponsor a voluntary contribution fund
• /file/ways-to-file/
  • Ways to file
  • /file/ways-to-file/online/calfile/
    • CalFile Qualifications 2020
    • CalFile Qualifications 2018
    • CalFile Qualifications 2019
    • Viewing or printing a CalFile return
    • Help with CalFile
    • CalFile
  • /file/ways-to-file/online/
    • Credit Karma
    • Find an Authorized e-file Provider Near You
    • Help with filing online (e-file)
    • File online
    • OLT Online Taxes
    • UDS
  • /file/ways-to-file/paper/
    • File by mail
    • What form you should file
• /file/when-to-file/
  • Due dates: businesses
  • Due dates: personal
  • Extension to file
  • When to file

Pay

• /pay/bank-account/
  • Help with bank account payments (Web Pay)
  • Pay by bank account (Web Pay) - personal
• Check, money order, or cashier’s check
• Cheque, giro postal o cheque de caja
• /pay/collections/court-ordered-debt/
  • Help with Court-Ordered Debt (COD)
  • Preguntas sobre su deuda por orden judicial
  • Court-ordered debt collections
  • Cobros de deuda por orden judicial
  • Pay your court-ordered debt
  • Pague su deuda por orden judicial
• /pay/collections/
  • Collections
  • /pay/collections/interagency-intercept/
    • Apply
    • Help with interagency intercept
    • Interagency Intercept
    • Manage accounts
    • Pre-Intercept Notice Instructions
  • /pay/collections/liens/
    • Help with liens
    • Liens
    • Payoff request
  • /pay/collections/multistate-offset-program/
    • Multistate Offset Program
    • Partnership opportunities
  • Statute of limitations (SOL) on collection actions
  • /pay/collections/treasury-offset-program/
    • Help with Treasury Offset Program
    • Treasury Offset Program
  • /pay/collections/vehicle-registration-collections/
    • Help with Vehicle registration collections
    • Ayuda con cobros de matrícula de vehículo
    • Vehicle Registration Collections
    • Cobros de matrícula de vehículo
  • /pay/collections/withholding-orders/calculator/
    • Earnings Withholding Calculator | Calculate Garnishment Amount
  • /pay/collections/withholding-orders/
    • Collection hierarchy
    • Help with withholding orders
    • Withholding orders
    • Other levies
    • How much to garnish from an employee’s pay
    • Wage garnishments
• Pay by credit card
• Pago con tarjeta de crédito
• Electronic funds transfer
• Electronic funds withdrawal
• Estimated tax payments
• Help with use tax
• /pay/if-you-cant-pay/bankruptcy/
  • After you File for Bankruptcy
  • File for Bankruptcy
  • Help with bankruptcy
  • Bankruptcy
• /pay/if-you-cant-pay/
  • Delay my bill payment
  • If you cannot pay
  • Make an offer on your tax debt
• Pay
• Mandatory e-Pay for individuals
• Multiple Payments
• Pay-by-phone option for individuals
• Payment options
• /pay/payment-plans/
  • Apply online for a payment plan - individuals
  • Help with payment plans
  • Ayuda con planes de pago
  • Payment Plans
  • Planes de pago
• eDemand Payoff Request
• /pay/penalties-and-interest/
  • Frivolous tax positions
  • Help with penalties and fees
  • Common penalties and fees
  • Interest and estimate penalty rates
• Use tax
• /Pay/withholding/
  • Adjust your wage withholding
  • Backup withholding
  • Help with withholding
  • Withholding
  • Qualified intermediary
  • Real estate installment sales
  • Real estate withholding
  • Withholding on nonresidents

Refund

• Refunds for businesses
• Reembolsos para negocios
• Help with refunds
• Ayuda con reembolsos
• Where's My Refund?
• ¿Dónde está mi reembolso?

Forms and publications

• Get forms by phone
• Get near you
• Forms and Publications
• Formularios y publicaciones
• /forms/2017/
  • 2017 S Corporation Tax Booklet 100S
  • 2017 Instructions for Schedule D (100S)
  • 2017 Instructions for Schedule H (100S)
  • 2017 Shareholder’s Instructions for Schedule K-1 (100S)
  • 2017 Instructions for Form FTB 3514
  • 2017 Instructions for Form FTB 3805q
• /forms/2018/
  • 2018 Instructions for Form FTB 3504
  • 2018 Instructions for Form FTB 3514
  • 2018 Instructions for Form FTB 3531
  • 2018 Instructions for Form FTB 3832
  • 2018 Instructions for Form FTB 3840
  • 2018 Instructions for Schedule CA (540)
  • 2018 Instructions for Schedule D-1
  • 2018 Instructions for Form 540-ES
  • 2018 Partnership Tax Booklet for Form 565
  • 2018 Instructions for Schedule D 565
  • 2018 Instructions for Schedule EO 565
  • 2018 Partner’s Instructions for Schedule K-1 565
  • 2018 Limited Liability Company Tax Booklet | California Forms & Instructions 568
  • 2018 Instructions for Schedule D 568
  • 2018 Instructions for Schedule EO 568
  • 2018 Member’s Instructions for Schedule K-1 568
  • 2018 Instructions for Form 5805F
  • 2018 Instructions for Form FTB 5805
• /forms/2019/
  • 2019 Instructions for Form FTB 3506
  • 2019 Instructions for Form FTB 3514
  • 2019 Instructions for Form FTB 3840
  • 2019 California 2EZ Tax Table: Head of Household
  • 2019 California 2EZ Tax Table: Married/RDP Filing Jointly or Qualifying Widow(er)
  • 2019 California 2EZ Tax Table: Single
  • 2019 Personal Income Tax Booklet | California Forms & Instructions 540
  • 2019 Instructions for California Schedule D (540)
  • 2019 California Tax Table
  • 2019 Instructions for Form 5805F
• /forms/2020/
  • 2020 Corporation Tax Booklet 100
  • 2020 Instructions for Schedule P (100)
  • 2020 Instructions for Schedule R
  • 2020 S Corporation Tax Booklet
  • 2020 Instructions for Schedule D (100S)
  • 2020 Instructions for Schedule H (100S)
  • 2020 Shareholder’s Instructions for Schedule K-1 (100S)
  • 2020 Corporation Tax Booklet Water’s-Edge Filers | California Forms & Instructions 100W
  • 2020 Instructions for Schedule H (100W)
  • 2020 Instructions for Schedule P (100W)
  • 2020 Exempt Organization Business Income Tax Booklet
  • FTB Publication 1540 | California Head of Household Filing Status
  • FTB Publicación 1540 SP | Estado Civil de Cabeza de Familia de California
  • 2020 Form 199: California Exempt Organization Annual Information Return | California Forms & Instructions
  • 2020 Instructions for Form FTB 2416
  • 2020 Instructions for Form FTB 2424
  • 2020 Instructions for Form FTB 3502
  • 2020 Instructions for Form FTB 3504
  • 2020 Instructions for Form FTB 3506
  • 2020 Instructions for Form FTB 3510
  • 2020 Instructions for Form FTB 3514
  • 2020 Instructions for Form FTB 3521
  • 2020 Instructions for Form FTB 3523
  • 2020 Instructions for Form FTB 3531
  • 2020 Instructions for Form FTB 3532
  • 2020 Instructions for Form FTB 3533-B
  • 2020 Instructions for Form FTB 3533
  • 2020 Instructions for Form FTB 3541
  • 2020 Instructions for Form FTB 3544
  • 2020 Instructions for Form FTB 3551
  • 2020 Instructions for Form FTB 3801
  • 2020 Instructions for Form FTB 3805P
  • 2020 Instructions for Form FTB 3805Q
  • 2020 Instructions for Form FTB 3805V
  • 2020 Instructions for Form FTB 3832
  • 2020 Instructions for Form FTB 3840
  • 2020 Instructions for Form FTB 3885
  • 2020 Form 540 2EZ: Personal Income Tax Booklet | California Forms & Instructions
  • 2020 California 2EZ Tax Table: Head of Household
  • 2020 California 2EZ Tax Table: Married/RDP Filing Jointly or Qualifying Widow(er)
  • 2020 California 2EZ Tax Table: Single
  • 2020 Personal Income Tax Booklet | California Forms & Instructions 540
  • 2020 Instructions for Schedule CA (540)
  • 2020 Instructions for Schedule D-1
  • 2020 Instructions for California Schedule D (540)
  • 2020 540NR Booklet
  • 2020 Instructions for Schedule CA (540NR)
  • 2020 Instructions for Schedule S
  • 2020 California Tax Table
  • 2020 Instructions for Schedule X
  • 2020 Fiduciary Income 541 Tax Booklet
  • 2020 Instructions for Form 541-ES
  • 2020 Instructions for Schedule J (541)
  • 2020 Beneficiary’s Instructions for Schedule K-1 541
  • 2020 Instructions for Form 541-T
  • 2020 Partnership Tax Booklet | California Forms & Instructions 565
  • 2020 Instructions for Schedule D 565
  • 2020 Instructions for Schedule K-1 565
  • 2020 Limited Liability Company Tax Booklet | California Forms & Instructions 568
  • 2020 Instructions for Schedule D 568
  • 2020 Instructions for Form 5805F
  • 2020 Instructions for Form 587
  • 2020 Instructions for Form 592-F
  • 2020 Instructions for Form 592
  • 2020 Instructions for Form 593
• /forms/2021/
  • 2021 Instructions for Form 100-ES
  • 2021 Instructions for Form 540-ES
• /forms/misc/
  • FTB Publication 1004
  • FTB Publication 1008
  • 2020 Instructions for Form 100X
  • Frequently asked questions about your tax audit (FTB 1015 B) English / Spanish
  • FTB Publication 1016
  • FTB Publication 1017
  • FTB 1024: Penalty reference chart
  • FTB Publication 1038
  • FTB Publication 1060
  • FTB Publication 1068 | Exempt Organizations
  • FTB Publication 1075
  • FTB Publication 1077
  • FTB Pub. 1100: Taxation of Nonresidents and Individuals Who Change Residency
  • Guide to Common Forms of Ownership | FTB Publication 1123
  • Guía de Franchise Tax Board para: formas comunes de propiedad empresarial
  • FTB 1131 COD Franchise Tax Board Privacy Notice on Collection
  • FTB 1131 EN-SP Franchise Tax Board privacy notice
  • FTB 1131 VRC Franchise Tax Board Privacy Notice on Collection
  • FTB 1140 Personal Income Tax Collections Information
  • FTB 1240
  • FTB 2645 Participation Guide for 2021
  • Instructions for FTB 3520-BE
  • Instructions for FTB 3520-PIT
  • 2020 Instructions for Form FTB 3520-RVK
  • Instructions for Form 3534
  • Instructions for Form FTB 3535
  • FTB Pub. 3556: Limited Liability Company Filing Information
  • I own a cannabis business. Where do I find tax information? FTB 4020
  • Offer In Compromise things you should know FTB 4045
  • FTB Publication 4058
  • FTB 4058C EN: California Taxpayers’ Bill of Rights
  • FTB 5847I
  • 2020 Instructions for Form 588
  • 2021 Instructions for Form 589
  • FTB 5949 Publication
  • FTB 7268 LLC
  • FTB 7275 Publication
  • FTB Publication 923
  • FTB 927 Publication
  • FTB 982 Publication
  • FTB Publication 984
  • FTB 985 Publication Audit, Protest, Appeals the Process
  • FTB 989 Publication
• /forms/public-distribution-program/
  • Public Distribution Program | Search for Personal Income Tax Booklets

Help

• /help/business/
  • Administrative Dissolution/Cancelation
  • Entity Status Letter
  • Helpful business publications
  • Business help
  • My business is suspended
  • Business Opportunities and Vendor Resources
  • Small businesses
  • Voluntary administrative dissolution/cancelation
• /help/contact/
  • Chat
  • County contacts
  • Management team directory
  • How do I change my address?
  • Contact us
  • Mailing addresses
  • Office locations
  • Ubicación de oficinas (En Persona)
  • Phone / fax
  • Teléfono / fax
• /help/disagree-or-resolve-an-issue/
  • Appeal a decision
  • Claim for refund
  • Entering into a Closing Agreement with the FTB
  • Disagree or resolve an issue
  • Tax Appeals Assistance Program
  • Taxpayer advocate services
  • Servicios del defensor del contribuyente
• Find your answer online
• /help/free-tax-help/
  • Become a VITA volunteer
  • Conviértase en un voluntario de VITA
  • Obtenga ayuda tributaria gratuita
  • Get free tax help
  • Resources and training
  • /help/free-tax-help/VITA_Locator/
    • VITA / TCE Locator | Get free tax help at a location near you
  • VITA knowledge check
  • Prueba de conocimiento de VITA
• FTB Mobile App
• Tax glossary
• How do I get a copy of my state tax return?
• Help
• /help/letters/
  • Letters
  • Notice of State Income Tax Due
  • Notice of Tax Return Change
• Maintenance
• Proof of mailing
• /help/scams/
  • Collection automated dialer program
  • Identity theft
  • Robo de identidad
  • Scams
  • Estafas
  • Tax fraud
• /help/swift/
  • Help with Secure Web Internet File Transfer (SWIFT)
  • Secure Web Internet File Transfer (SWIFT)
  • Secure Web Internet File Transmission Service (SWIFT) Transmitter User Guide
• /help/time-frames/
  • Wait Times - Returns, Refunds, Payments, and Contact
• Website help

MyFTB

• Online account access to your tax information
• Create a MyFTB account
• MyFTB Features
• General Terms and Conditions | MyFTB
• /myftb/help/how-to-guides/
  • How to guides
• /myftb/help/
  • Help with MyFTB
  • Missing clients
  • What you need to register for MyFTB
• MyFTB account
• Tax Professional Online Account Access
• What’s new with MyFTB

Tax professionals

• Ask a legal expert
• Registered tax preparers
• City/County Business Tax Program
• /tax-pros/abusive-tax-shelters/
  • Help with reporting abusive tax shelters
  • Abusive tax shelters
  • Penalties
  • Reporting requirements for abusive tax shelters
• /tax-pros/efile/
  • Approved e-file software
  • Business Entity e-file Waiver Request
  • Forms you can file for businesses
  • Valid Corporation and Partnership FTB XML Schemas
  • e-file calendars
  • e-file for Business
  • e-file for software developers
  • e-file for Fiduciaries
  • e-file for individuals
  • Enroll in e-file program
  • e-Signature options for e-file
  • Valid Exempt Organization FTB XML Schemas
  • Forms you can e-file for fiduciary
  • Valid Fiduciary FTB XML Schemas
  • Help with e-file
  • How to e-file
  • California e-file program for tax professionals
  • Forms you can file for individuals
  • Valid Individual FTB XML Schemas
  • Known Issues and Solutions | Summary of Federal Income Tax Changes
  • Substitute forms
• How to participate in CCBT
• Tax professionals
• /tax-pros/law/
  • Cannabis tax law and legislation
  • /tax-pros/law/chief-counsel-rulings/
    • Chief Counsel Rulings
  • /tax-pros/law/closing-agreement/
    • Closing agreements
    • Closing Agreement with Respect to Specific Matters
  • California Conformity to Federal Law
  • /tax-pros/law/final-regulations/18662-0-to-6-and-8/
    • Clarification of the Initial Statement of Reasons
  • /tax-pros/law/final-regulations/23038/
    • Final regulation 23038
    • Final regulation 23038
  • /tax-pros/law/final-regulations/
    • Regulatory Activity Section 23663
    • Regulatory Activity Section 23663
    • Final regulations
  • /tax-pros/law/ftb-notices/
    • FTB Notice 2000-7
    • 19504 - Proposed Reg. 09-25-00
    • FTB Notice 2000-8
    • FTB Notice 2000-9
    • FTB Notice 2001-1
    • FTB Notice 2001-2
    • FTB Notices
  • Law
  • /tax-pros/law/legal-division-guidance/
    • Legal Division Guidance
  • Legal Division staff directory
  • /tax-pros/law/legal-rulings/
    • Legal Ruling 1954-122
    • Legal Ruling 1954-123
    • Legal Ruling 1956-179
    • Legal Ruling 1956-184
    • Legal Ruling 1957-173
    • Legal Ruling 1957-174
    • Legal Ruling 1957-203
    • Legal ruling 1958-11
    • Legal Ruling 1958-12
    • Legal Ruling 1958-13
    • Legal Ruling 1958-133
    • Legal Ruling 1958-145
    • Legal Ruling 1958-211
    • Legal Ruling 1958-38
    • Legal Ruling 1958-40
    • Legal Ruling 1958-59
    • Legal Ruling 1958-75
    • Legal Ruling 1958-76
    • Legal Ruling 1958-80
    • Legal Ruling 1958-84
    • Legal Ruling 1958-90
    • Legal Ruling 1959-234
    • Legal Ruling 1959-238
    • Legal Ruling 1964-264
    • Legal Ruling 1965-284
    • Legal Ruling 1965-288
    • Legal Ruling 1965-289
    • Legal Ruling 1965-292
    • Legal Ruling 1965-300
    • Legal Ruling 1970-345
    • Legal ruling 346
    • Legal ruling 366
    • Legal ruling 372
    • Legal ruling 375
    • Legal ruling 379
    • Legal ruling 382
    • Legal ruling 385
    • Legal ruling 386
    • Legal ruling 389
    • Legal ruling 395
    • Legal ruling 396
    • Legal ruling 409
    • Legal Ruling 410
    • Legal ruling 413
    • Legal ruling 417
    • Legal ruling 418
    • Legal ruling 419
    • Legal ruling 431
    • Legal ruling 1991-1
    • Legal ruling 1992-1
    • Legal ruling 1992-2
    • Legal ruling 1993-1
    • Legal ruling 1993-2
    • Legal Ruling 1993-3
    • Legal Ruling 1993-4
    • Legal ruling 1994-2
    • Legal ruling 1994-3
    • Legal ruling 1995-1
    • Legal ruling 1995-2
    • Legal ruling 1995-3
    • Legal ruling 1995-4
    • Legal ruling 1995-5
    • Legal ruling 1995-6
    • Legal ruling 1995-7
    • Legal ruling 1995-8
    • Legal ruling 1996-2
    • Legal ruling 1996-3
    • Legal ruling 1996-4
    • Legal ruling 1996-5
    • Legal ruling 1996-6
    • Legal ruling 1997-1
    • Legal ruling 1997-2
    • Legal ruling 1998-1
    • Legal ruling 1998-2
    • Legal ruling 1998-2 Attachment - Legal Rulings Withdrawn on 5/12/98
    • Legal ruling 1998-3
    • Legal ruling 1998-4
    • Legal ruling 1998-5
    • Legal ruling 1998-6
    • Legal ruling 1998-6 Attachment Legal Rulings Withdrawn on 12/04/98
    • Legal ruling 1999-1
    • Legal ruling 1999-2
    • Legal ruling 2000-1
    • Legal Rulings
  • /tax-pros/law/legislation/
    • Assembly bill analyses
    • Senate bill analyses
  • Litigation Roster
  • /tax-pros/law/regulatory-activity/
    • Regulatory Activity Section 18662-7
    • Regulatory Activity Section 25137
    • Regulatory Activity Section 25137
    • Active regulation projects
  • /tax-pros/law/technical-advice-memorandums/
    • Technical Advice Memorandums
• Political reform audit
• /tax-pros/power-of-attorney/
  • Help with power of attorney
  • Power of Attorney
  • Manage your relationships
  • Tax Information Authorization compared to Power of attorney
  • Submit your request
• /tax-pros/procedures/
  • Bank and Financial Handbook
  • Collection Procedures Manual
  • Disclosure manual 4000 Information Practices Act of 1977
  • Procedures
  • Manual of Audit Procedures (MAP)
  • Multistate Audit Technique Manual (MATM)
  • Partnership Technical Manual
  • Residency and Sourcing Technical Manual
  • S Corporation Manual
  • Water's Edge Manual
• Request draft forms
• Tax form changes
• /tax-pros/tax-information-authorization/
  • Help with tax information authorization
  • Tax information authorization
  • Manage Tax information authorization
  • Tax information authorization
  • Tax Information Authorization compared to Power of attorney

Your rights

• Accessibility
• California Public Records Act
• Disclaimer
• Your rights
• Language access
• Acceso al idioma
• /your-rights/privacy/
  • Cookies
  • How we protect your information
  • Privacy policy statement
  • Information Practices Act
• Your taxpayer rights

About FTB

• /about-ftb/careers/
  • Careers
  • Legal internship
• /about-ftb/data-reports-plans/
  • Enterprise data revenue project
  • Elyon Strategies
  • Council on State Taxation (COST)
  • California Lawyers Association
  • Data, reports, and plans
  • Payment to agency reports
  • 2017-2020 Strategic Plan Accomplishments Report
  • /about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/
    • Summary of Federal Income Tax Changes
    • Summary of Federal Income Tax Changes
• /about-ftb/
  • About us
  • /about-ftb/meetings/board-meetings/2018/april-12/
    • April 12, 2018 board meeting agenda
    • 10-day notice of public meeting
  • /about-ftb/meetings/board-meetings/2018/december-10/
    • December 10, 2018 board meeting agenda
    • 10-day notice public meeting
    • Taxpayers’ Bill of Rights Annual Report to the Legislature 2018
  • /about-ftb/meetings/board-meetings/2018/june-05/
    • June 5, 2018 board meeting agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2018/september-21/
    • September 21, 2018 board meeting agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/december-03/
    • December 03, 2019 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/june-13/
    • June 13, 2019 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/march-14/
    • March 14, 2019 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/october-01/
    • October 1, 2019 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/september-12/
    • September 12, 2019 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2019/taxpayer-bill-of-rights/
    • Advocate’s summary
    • Appendices
    • Department projects and initiatives
    • Executive summary
    • Identify Areas of Noncompliance | Taxpayer Bill of Rights
    • Improve compliance
    • Taxpayers’ Bill of Rights Annual Report to the Legislature 2019
    • Taxpayers’ Rights Advocate’s Office
    • Training and evaluating employees
  • /about-ftb/meetings/board-meetings/2020/december-2020/
    • December 18, 2020 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2020/june-2020/
    • June 4, 2020 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2020/march-2020/
    • March 19, 2020 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2020/september-2020/
    • September 18, 2020 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2020/taxpayer-bill-of-rights/
    • Appendices
    • Executive summary
    • Identify Areas of Recurrent Taxpayer Noncompliance | Taxpayer Bill of Rights
    • Improve Compliance and Uniform Administration
    • Taxpayers’ Bill of Rights Annual Report to the Legislature 2020
    • Taxpayers' Bill of Rights Hearing Summary
    • Taxpayers' Rights Advocate Equity Relief
  • /about-ftb/meetings/board-meetings/2021/june-2021/
    • June 3, 2021 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2021/march-2021/
    • March 4, 2021 Board Meeting Agenda
    • 10-day notice public meeting
  • /about-ftb/meetings/event-calendar/
    • Event Calendar | August 2021 Events
  • /about-ftb/meetings/
    • Meetings
  • /about-ftb/newsroom/2020-tax-return-changes/
    • 2020 tax return changes
    • Unemployment and 2020 tax returns
  • /about-ftb/newsroom/
    • 2020 tax year extension to file and pay (individual)
    • Extensión del año tributario de 2020 para presentar y pagar (individuo)
    • /about-ftb/newsroom/caleitc/
      • CalEITC
      • CalEITC
      • Outreach materials
    • /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)
      • Preguntas frecuentes de COVID-19
    • /about-ftb/newsroom/golden-state-stimulus/
      • Golden State Stimulus I
      • Estímulo Golden State I
      • Golden State Stimulus II
      • Estímulo Golden State II
      • Golden State Stimulus II Estimator
      • Estimador del Estímulo Golden State (GSS II)
      • Help with Golden State Stimulus
      • Ayuda con el Estímulo Golden State
      • Golden State Stimulus
      • Estímulo Golden State
      • Outreach materials - Golden State Stimulus
    • /about-ftb/newsroom/health-care-mandate/
      • Health care mandate
      • Mandato del cuidado de salud
      • Information Reporting Requirements - Technical Stakeholder’s Meeting
      • Personal
      • Personal
      • Tax professionals
      • Tax professionals
    • Newsroom
    • Sala de prensa
    • /about-ftb/newsroom/news-articles/
      • Improved FTB website focuses on customer needs
      • News articles
      • Artículos
      • Let’s ensure all Californians are counted!
      • 2016 Filers: Nontaxable IHSS income may be included as earned income to be eligible for CalEITC
      • Public Safety Power Shutoffs may affect taxpayers
      • Still need to file your 2018 state return? Help is available!
      • Use IRS Withholding Calculator to avoid a tax bill next year
    • /about-ftb/newsroom/news-releases/
      • California tax filing season opens
      • Se inicia la temporada de presentación de impuestos de California
      • Beware of scams as tax day approaches
      • Cuidado con Estafas al Acercase el Día de Impuestos
      • State Controller Betty T. Yee available on April 12 for last-minute tax season interviews
      • State Controller Betty T. Yee available for interviews on Monday, (Tax Day) April 15
      • What You Need to Know As Tax Day Approaches
      • State’s top 500 tax delinquencies exceed $688 million
      • New Franchise Tax Board website aims to improve service
      • FTB to Host Board Meeting about Gig Economy on October 1
      • State’s Top 500 Tax Delinquencies Total $587 Million
      • Taxpayers Affected by October California Wildfires Receive More Time to File
      • Updated video training makes it easier to become free tax prep volunteer
      • Get health care coverage now to avoid state penalty later
      • Obtenga cobertura de cuidado de salud ahora para evitar multas estatales más adelante
      • California Taxpayers Affected by Wildfires Granted Extension to File 2019 Returns
      • A los Contribuyentes de California Afectados por Incendios Forestales se les Concede Extensión para Presentar Declaraciones de Impuestos de 2019
      • California Taxpayers Affected by September Wildfires Granted Extension to File and Pay
      • A los Contribuyentes de California Afectados por Incendios Forestales de Septiembre se les Concede Extensión para Presentar y Pagar
      • October 15 Tax Deadline Approaching
      • Additional Tax Relief for California Taxpayers Affected by September Wildfires
      • Alivio Tributario Adicional para Contribuyentes de California Afectados por los Incendios Forestales de Septiembre
      • State’s Top 500 Tax Delinquencies Total Nearly $179 Million
      • California tax filing season news
      • Noticias de la Temporada de Presentación de Impuestos de California
      • More Time to File, Pay for California Taxpayers Affected by the COVID-19 Pandemic
      • Más tiempo para presentar, pagar para los contribuyentes de California afectados por la pandemia de COVID-19
      • State Postpones Tax Deadlines Until July 15 Due to the COVID-19 Pandemic
      • El Estado Pospone las Fechas Límites de Impuestos hasta el 15 de julio Debido a la Pandemia de COVID-19
      • State Postpones Deadlines for Filing Tax Protests, Appeals, and Refund Claims Due to COVID-19
      • El Estado Pospone las Fechas Límite para Presentar Protestas, Apelaciones y Reclamos de Reembolso Tributarios Debido a COVID-19
      • April 15 Tax Day Postponed until July 15, 2020
      • FTB Updates COVID-19 FAQ Page for Tax Relief and Assistance
      • FTB Actualiza la Página de Preguntas Frecuentes de COVID-19 para Alivio Tributario y Asistencia
      • What You Need to Know Before Tax Day
      • State Income Tax Payments Due by July 15
      • State’s Top 500 Tax Delinquencies Total $151 Million
      • 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
      • May 17 Tax Deadline Approaching
      • Se Acerca la Fecha Límite de Impuestos del 17 de Mayo
      • State Issues 2.5 Million Golden State Stimulus Payments
      • El Estado Emite 2.5 Millones de Pagos de Estímulo Golden State
      • Taxpayers With Income from Unemployment or In-Home Support Can Benefit from Recent Changes
      • Contribuyentes Con Ingresos por Desempleo o Apoyo en el Hogar Pueden Beneficiarse de los Cambios Recientes
      • News releases
      • Comunicados de prensa
    • Press information
    • /about-ftb/newsroom/public-service-bulletins/
      • Public Service Bulletin 19-04: 2018 Mailing Information - Forms 1099-G & 1099-INT
      • Public Service Bulletin 19-05: Nonprofit administrative dissolution
      • Public Service Bulletin 19-06: Business entity estimate payment notification project FTB 3713
      • Public Service Bulletin 19-09: Farmers and fishermen relief
      • 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
      • 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
      • Delayed Notice
      • Cambios tributarios Federales
      • Federal tax changes | Public service bulletins
      • Public service bulletins
    • Subscription services
    • /about-ftb/newsroom/tax-news/april-2018/
      • A reminder about the new Schedule X
      • Ask the Advocate
      • Chief Counsel Corner
      • Featured publication
      • Filing compliance informational letters
      • April 2018
      • IRS updated Withholding Calculator, Form W-4 released
      • MyFTB Corner
      • MyFTB Corner
      • Taxpayers' Bill of Rights Hearing issues
    • /about-ftb/newsroom/tax-news/april-2019/
      • Ask the Advocate
      • CalEITC information brochures available in different languages
      • Facebook videos
      • April 2019
      • IRS annual list of most prevalent tax scams
      • IRS expands penalty waiver for underpayment of 2018 estimated individual taxes
      • Need to contact us?
      • New vouchers allow for single payment for multiple taxpayers (or debtors)
    • /about-ftb/newsroom/tax-news/april-2020/
      • All About Business
      • Ask the Advocate
      • Helpful tools for tax season
      • Tax News
      • IRS gig economy webinar
      • POA/TIA notices coming when revocation is required
      • Subscription services
    • /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
      • Tax News says goodbye to our longtime Editor
      • Will California conform to the Paycheck Protection Program?
    • /about-ftb/newsroom/tax-news/august-2018/
      • 2018 Filing Season Update - II
      • All About Business
      • Ask the Advocate
      • California Competes Tax Credit
      • Chief Counsel Corner
      • Ensuring a Smooth POA Process: a Few Reminders
      • August 2018
      • MyFTB Corner
      • MyFTB Corner
      • San Francisco Field Office Closure
      • Third Quarter Estimated Tax Due
      • Update Your Browser for FTB Services
    • /about-ftb/newsroom/tax-news/august-2019/
      • All About Business
      • Amending a personal income tax return
      • Ask the Advocate
      • California Competes Tax Credit first application period announcement for fiscal year 2019/2020
      • Gig economy information and resources available for you and your clients
      • Tax News
      • MyFTB Corner
      • New advocates for CDTFA and GO-Biz
      • Schedule K-1 and withholding
      • Tax Appeals Assistance Program update
      • The Taxpayer’s Right to Representation
    • /about-ftb/newsroom/tax-news/august-2020/
      • Ask the Advocate
      • Business Expenses publication (FTB 984) coming soon
      • California Competes Tax Credit – Application period began July 27, 2020
      • California State Board of Equalization holds its Annual Taxpayers’ Bill of Rights Hearing August 18, 2020
      • Chief Counsel Corner
      • Delinquency Control program will reduce the amount of notices sent to business entities
      • Tax News
      • IRS subscription services
      • Mandatory e-Payment requirements have now been in place for 10 years
      • Offsets, what are they and have they resumed?
      • Property managers and California withholding
      • Reminder: We are taking appointments at our field offices
    • /about-ftb/newsroom/tax-news/august-2021/
      • 2021 Irs Virtual Nationwide Tax Forum
      • Ask the Advocate
      • California Competes Tax Credit
      • Chief Counsel Corner
      • Make Your FTB Website Experience Better
      • MyFTB Corner
      • Offsets Have Resumed
      • The Main Street Small Business Tax Credit is Back for 2021
    • /about-ftb/newsroom/tax-news/december-2018/
      • 2018 California Tax Rates and Exemptions
      • All About Business
      • Ask the Advocate
      • Chief Counsel Corner
      • Claims for Refund: Combat Injured Veterans Tax Fairness Act of 2016
      • Ensure Authorizations are Selected on Your Power of Attorney (POA) Declaration
      • December 2018
      • IRS Tax Reform Webinars for Practitioners and Industry
      • MyFTB Corner
      • MyFTB Corner
      • Questions and Responses from the 2018 Annual Liaison Meetings
      • Still Not Using Web Pay?
    • /about-ftb/newsroom/tax-news/december-2019/
      • Administrative Dissolution Program
      • All about business
      • Ask the Advocate
      • Demand letters for FTB 3840, California Like-Kind Exchanges, going out in December
      • Free legal assistance for your clients
      • Ghost tax preparers
      • Tax News
      • New Employment Credit - Changes beginning in January 2020
      • Partnership Level Tax? Only after Centralized Federal Partnership Audit
      • Standard deductions, exemption amounts, tax rates, and doing business thresholds updated for 2019
      • Updated withholding regulations and new forms
      • Update on the new Minimum Essential Coverage Individual Mandate
      • Website content retention
      • What is the 15-day rule?
    • /about-ftb/newsroom/tax-news/december-2020/
      • All About Business
      • Chief Counsel Corner
      • Covid-19 relief for undocumented workers in California - is it taxable?
      • Discontinued: Business Entity Estimate Payment Notification - FTB 3713
      • FTB hosts virtual stakeholder meetings
      • FTB initiated Administrative Dissolution process to begin in January 2021
      • Tax News
      • Main Street Small Business Tax Credit – Get your reservation now!
      • MyFTB Corner
      • New Forms for 2020 to Report Minimum Essential Coverage and Premium Assistance Subsidies
      • Power of Attorney (POA) – Best Practices
      • Power of Attorney (POA) for pass-through entities
      • California State Controller (SCO) outreach events
      • Tax Appeals Assistance Program - announcing a new Supervising Attorney
      • Update on the new Head of Household process
      • Using Web Pay is safe and simple, but remember to verify payment
    • /about-ftb/newsroom/tax-news/february-2018/
      • Advantages of the new Schedule X
      • All About Business
      • Ask the Advocate
      • California tax education council targets ghost tax preparers
      • February 2018
      • MyFTB Corner
      • MyFTB Corner
      • MyFTB Corner
      • MyFTB Corner
      • Recent IRS Directive for the California Research Credit
      • Small business tax seminars 2018
      • Tax deduction - charitable contributions
      • We have new Power of Attorney (POA) Declarations forms
      • What’s new for filing 2017 tax returns
      • Wildfire, flood, and mudslide victims receive more time to file and pay
    • /about-ftb/newsroom/tax-news/february-2019/
      • All About Business
      • Ask the Advocate
      • Chief Counsel Corner
      • February 2019
      • Interagency Intercept Collection Program-Update
      • MyFTB Corner
      • How to work with auditors before your power of attorney (POA) relationship is approved
      • Sponsored small business tax seminars
      • Victims of disasters receive more time to file and pay
      • What’s new for filing 2018 tax returns
    • /about-ftb/newsroom/tax-news/february-2020/
      • All about business
      • Ask the Advocate
      • Avoid a problem by using Web Pay
      • Business Entity Estimate Payment Notification letters
      • Tax News February 2020
      • New interest rates for the New Year
      • No Form 540NR Short
      • Small business tax seminars sponsored by CDTFA: Register now
      • What’s new for filing 2019 tax returns
    • /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
      • What's new for filing 2020 tax returns
    • /about-ftb/newsroom/tax-news/
      • Tax News
      • /about-ftb/newsroom/tax-news/january-2018/
        • All About Business
        • Ask the Advocate
        • California competes tax credit
        • Cannabis industry update
        • Chief Counsel Corner
        • Common audit issues
        • Customer service dashboard and extended hours
        • Delayed 1099G
        • Enhancements to the “stand-alone” electronic payment process
        • January 2018
        • Inside FTB
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
        • New amended return process for tax years 2017 and beyond
        • Principal business activity code – additional information
      • /about-ftb/newsroom/tax-news/january-2019/
        • All About Business
        • Ask the Advocate
        • Business entity payment notification letters
        • California Competes Tax Credit
        • California Like-Kind Exchanges (FTB 3840) letters
        • Chief Counsel Corner
        • Common personal income tax audit issues
        • Conformity Hearing and Input
        • Delayed 1099-G (Certain Information Returns)
        • January 2019
        • IRS video portal offers a new webinar
        • MyFTB Corner
        • New 2019 California legislation changes CTEC requirements for CRTPs
        • Tax Appeals Assistance Program
      • /about-ftb/newsroom/tax-news/january-2020/
        • All about business
        • Ask the Advocate
        • California Competes Tax Credit
        • California Individual Health Care Mandate: Letters arriving soon to connect California residents with qualifying health insurance and new penalty estimator
        • Chief Counsel Corner
        • Did you know farmers and fishermen have special provisions?
        • Featured publication: California Tax Forms and Related Federal Forms (FTB Pub 1006)
        • Tax News January 2020
        • MyFTB Corner
        • Reminder: delayed 1099-G
        • Taxpayers’ Bill of Rights Annual Report to the Legislature
        • What’s new for Head of Household?
      • /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
        • 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/july-2018/
        • 2018 Filing Season Update
        • All About Business
        • Ask the Advocate
        • Changes to our direct deposit of refund (DDR) process
        • Common notices
        • Discussion on market based rules for sales other than sales of tangible personal property continues
        • July 2018
        • Legislative Bill Watch List and New Law
        • MyFTB Corner
        • MyFTB Corner
        • New and improved california business portal
        • Resources available for small business owners and your small business owner clients
        • Western union payments not available
      • /about-ftb/newsroom/tax-news/july-2019/
        • 2019 filing season update
        • All About Business
        • Ask the Advocate
        • UPDATE: Changes to Power of Attorney (POA) Declarations “Pending Taxpayer Approval”
        • Tax News
        • IRS recommends a “Paycheck Checkup”
        • Legislative bill watch list
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
        • New legislation impacts California Tax Education Council (CTEC) requirements
      • /about-ftb/newsroom/tax-news/july-2020/
        • Ask the Advocate
        • Your client can’t pay their tax due by the July 15th deadline?
        • Deferral period for installment agreement payments ends July 16, 2020
        • Extended due dates remain the same amid COVID-19
        • California extends the Film and Television Tax Credit Program to 2025
        • Tax News July 2020
        • Individual Shared Responsibility Penalty updated
        • Legislative bill watch list
        • California Like-Kind Exchanges (FTB 3840) letters
        • POA/TIA notices coming when revocation is required – Part II
        • Top 10 questions for Form 593, Real Estate Withholding Statement
      • /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
        • Enhancements to the e-file Program – Superseded Returns
        • Tax News
        • Legislative bill watch list
        • Payment tips
      • /about-ftb/newsroom/tax-news/june-2018/
        • All About Business
        • Ask the Advocate
        • Business Entity processing improvements
        • June 2018
        • Intuit Lacerte and Intuit ProConnect Software issue
        • Intuit Lacerte and Intuit ProConnect Tax Online Stand-Alone Electronic Funds Withdrawal Payment Process Change
        • MyFTB Corner
        • MyFTB Corner
        • New enrolled agent logo available
        • New Secretary of State tool lets you form LLCs online
        • Nonprofit Administrative Dissolution
        • Offer in Compromise resources available
        • What to do when your client cannot pay their taxes timely?
        • Why did your client receive a filing enforcement notice?
      • /about-ftb/newsroom/tax-news/june-2019/
        • 2019 Latino Tax Fest
        • All About Business
        • Ask the Advocate
        • Coming June 23, 2019: FTB’s new website
        • Error on Request and Demand for Tax Return questionnaire
        • Exempt organizations and filing enforcement notices
        • Follow up letters for FTB 3840, California Like-Kind Exchanges, going out soon
        • FTB tips on payment options
        • June 2019 Tax News
        • Penalties: Resources for you to assist your clients
      • /about-ftb/newsroom/tax-news/june-2020/
        • All About Business
        • Ask the Advocate
        • Avoid Economic Impact Payment Scam videos
        • Closing a California business entity
        • From State Controller’s Office (SCO): Guidelines to report unclaimed property
        • Tax News June 2020
        • MyFTB Corner
        • Obtaining an Individual Status Letter
        • We are still here for outreach events
      • /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
        • 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/march-2018/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit
        • Cannabis clients who need to pay in cash
        • College Access Tax Credit extended
        • March 2018
        • Informational letters continue
        • Interest rates remain the same
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
        • Remind your clients to update their address with us
        • Take these steps after a data loss
      • /about-ftb/newsroom/tax-news/march-2019/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit
        • Cannabis Business Resources
        • Filing California Claims for Refund under the Combat-Injured Veterans Tax Fairness Act of 2016
        • Ghost Tax Preparers
        • March 2019
        • Interest rates increase
        • Have a Married Military Client?
        • MyFTB Corner
        • Where to send clients’ "state copy" of an Information Return?
        • Tax deduction - Charitable contributions and others
      • /about-ftb/newsroom/tax-news/march-2020/
        • All About Business
        • Ask the Advocate
        • California Competes Tax Credit application period starts March 9, 2020
        • Can’t pay a tax bill?Can’t pay a tax bill?
        • Customer alert – Misleading solicitations to new business owners
        • Double check the address on your client’s tax return
        • FTB Notices Delayed
        • Tax News March 2020
        • Individual Shared Responsibility Penalty Calculatione
        • Reminder: Only populate the Partnership Level Tax line after a centralized federal partnership audit
        • Worker classification and AB 5
      • /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
        • What's new for water's-edge taxpayers
      • /about-ftb/newsroom/tax-news/may-2018/
        • All About Business
        • Ask the Advocate
        • Did you miss a Tax News Article this tax season?
        • How to close a California business entity
        • May 2018
        • MyFTB Corner
        • MyFTB Corner
        • "New" financial hardship evaluation enhancements
        • No cash payment policy
        • Notice of State Tax Lien
        • Notices issued in May
        • Schedule CA (540 and 540NR)
        • Summary of Federal tax changes
        • Top 500 Delinquents Taxpayers list
      • /about-ftb/newsroom/tax-news/may-2019/
        • All about business
        • Ask the Advocate
        • Has your client received a Demand Notice?
        • California Society of Enrolled Agent’s (CSEA) 2019 Super Seminar
        • California Society of Tax Consultant’s (CSTC) 2019 Summer Tax Symposium
        • Cannabis cultivation permitting events/workshops
        • Changes to IRS’ EIN process
        • MyFTB Corner Changes to Power of Attorney (POA) Declarations “Pending Taxpayer Approval”
        • File a Nonresident Withholding Waiver Request
        • May 2019
        • IRS tips on payment options
        • Notice of Tax Return Change mailing starts late May
      • /about-ftb/newsroom/tax-news/may-2020/
        • All About Business
        • Ask the Advocate
        • California’s conformity with Federal CARES Act
        • Tax News May 2020
        • IRS resources during COVID-19
        • IRS, Security Summit partners warn tax professionals on scams
        • Modified collection actions, filing compliance and audit programs
        • Notice of Tax Return Change mailing delayed
        • Resources for small business owners and your small business clients
        • Tips to keep your and your clients’ data secure
      • /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/november-2018/
        • Administrative Dissolution/Cancelation of domestic corporations and LLCs (AB 2503)
        • All About Business
        • Ask the Advocate
        • Business Entity Estimated Payment Notification Project
        • Event Calendar
        • November 2018
        • Legislative Update
        • Market based sourcing amendment clarification
        • MyFTB Corner
        • New gig economy tax center webpage
        • SB 855 impacts to tribal income
        • Top 500 delinquent taxpayer list
      • /about-ftb/newsroom/tax-news/november-2019/
        • All about business
        • Ask the Advocate
        • Exempt organization filing due dates
        • Guide to DBAs
        • Tax News
        • Interested Parties Meeting - Demand Penalty
        • Legislative update
        • Market-based sourcing for independent contractors
        • New law will help California cannabis businesses
        • New Minimum Essential Coverage Individual Mandate Stakeholder Meeting
      • /about-ftb/newsroom/tax-news/november-2020/
        • All About Business
        • Ask the Advocate
        • California conformity with IRAs for 2020
        • Exempt organization filing due dates
        • Tax News
        • Legislative update 2020
        • More information on wildfire/disaster relief
        • MyFTB Corner
        • Reminder: New credit to help small businesses
        • Standard deductions, exemption amounts, and tax rates for 2020 tax year
      • /about-ftb/newsroom/tax-news/october-2018/
        • All About Business
        • Ask the Advocate
        • California extended due dates for corporate taxpayers
        • Did one of your nonprofit clients receive a notice from us proposing to dissolve their business?
        • Event Calendar
        • FTB 3840, California Like-Kind Exchanges, filing requirements and tips for correct reporting
        • October 2018
        • IRS’ Tax Reform page
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
      • /about-ftb/newsroom/tax-news/october-2019/
        • All About Business
        • Ask the Advocate
        • California Healthcare Mandate
        • Form 540NR Short Eliminated for 2019 Taxable Year
        • How to file a Partnership Technical Termination Election
        • How to make an election regarding Small Business Method of Accounting
        • Tax News
        • Innocent spouse (joint filer)
        • MyFTB Corner
        • MyFTB Corner
        • MyFTB Corner
        • Notices of Proposed Dissolution mailed to Nonprofit Corporations
        • Reminder: update your client’s address
        • What’s new for HOH 2019 the tax year?
      • /about-ftb/newsroom/tax-news/october-2020/
        • All About Business
        • Ask the Advocate
        • Chief Counsel Corner
        • Disaster Relief 2020
        • Doing business in California threshold amounts updated for 2020
        • Franchise Tax Board Legislative Stakeholder meeting dates
        • FTB bankruptcy program
        • Tax News October 2020
        • Individual Shared Responsibility Penalty – How it is Calculated
        • New credit to help small businesses
        • Notice reminders and updates
        • Quick Reference Guide for California Real Estate Withholding
      • Previous editions
      • /about-ftb/newsroom/tax-news/september-2018/
        • 2018 Advisory Board Summary
        • All about business
        • Ask the Advocate
        • California extends New Employment Credit
        • Event Calendar
        • Featured publication: FTB 985, Audit/Protest/Appeals (The Process)
        • FTB assists taxpayers at the Local Assistance Centers
        • Head of Household (HOH) – tax year 2017 returns
        • September 2018
        • It’s a good time to check your withholding
        • MyFTB Corner
        • Relationship verification for Power of Attorney (POA)/Tax Information Authorization (TIA) relationship requests
        • Systemic issue reported
        • Third-party designee and implied consent
      • /about-ftb/newsroom/tax-news/september-2019/
        • AB 91 - Loophole Closure and Small Business and Working Families Tax Relief Act of 2019
        • All About Business
        • Ask the Advocate
        • Board meeting for gig economy
        • Data security is everyone’s business!
        • Head of Household (HOH) Notices of Proposed Assessment
        • Tax News
        • New IRS Tax Withholding Estimator
        • Non-wage withholding common errors
        • Prepare now for new state minimum essential coverage individual health care mandate
      • /about-ftb/newsroom/tax-news/september-2020/
        • 2020 filing season update
        • Adjusted interest rates
        • All About Business
        • Ask the Advocate
        • Extension of time: Original signatures not required through December 31, 2020
        • Having difficulty submitting a BE POA in MyFTB?
        • Tax News September 2020
        • New Web Pay video
        • Reminder: S Corporations file Form 100S by September 15, 2020
    • /about-ftb/newsroom/top-500-past-due-balances/
      • Top 500 past due balances
      • If you're on the list
      • About the delinquent taxpayer list
      • Top 500 past due balances
  • Our programs
  • Strategic plan 2021-2025