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• /help/business/
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  • /help/free-tax-help/VITA_Locator/
    • VITA / TCE Locator | Get free tax help at a location near you | California Franchise Tax Board
    • /help/free-tax-help/VITA_Locator/Home/
      • VITA / TCE Locator | Log out | California Franchise Tax Board
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• /help/letters/
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• /help/state-managed-programs/golden-state-stimulus/
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• /help/state-managed-programs/
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  • /help/state-managed-programs/middle-class-tax-refund/
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    • Ayuda con el Reembolso Tributario para la Clase Media
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    • MCTR_Weekly_Update.pdf
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• /help/swift/
  • Help with Secure Web Internet File Transfer (SWIFT)
  • Secure Web Internet File Transfer (SWIFT) | ftb.ca.gov
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File

• /file/after-you-file/amend-a-return/
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• /file/after-you-file/audit/
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  • Taxpayer Dispute Process Tax Return Change or Statement of Balance Due| FTB.ca.gov
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• /file/after-you-file/
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• /file/business/
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    • /file/business/credits/new-employment-credit/
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    • /file/business/credits/pass-through-entity-elective-tax/
      • Help with pass-through entity (PTE) elective tax (PTE tax)
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    • 2020 Main Street Small Business Tax Credit: Small Business Hiring Credit - Senate bill 1447
  • /file/business/deductions/
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  • /file/business/income/
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    • accessible-faq.pdf
    • Cannabis
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    • High-Road Cannabis Tax Credit| FTB.ca.gov
    • Worker classification and AB 5 frequently asked questions
  • Guidance for reporting information returns
  • /file/business/report-mec-info/2024/
    • 2024-FTB-File-Exchange-System-1094-1095-Technical-Specifications-Part1.pdf
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    • 2024-FTB-File-Exchange-System-1094-1095-Testing-Specifications.pdf
    • 2024-FTB-File-Exchange-System-MEC-IR-Registration-and-Enrollment.pdf
    • TT-CA-Health-Coverage-Info-Returns-Bus-Rules-10945-b.pdf
    • TT-Transmittal-Employer-HI Coverage-Info-Returns-Bus-Rules-10945-c.pdf
  • /file/business/report-mec-info/
    • Getting started
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  • /file/business/types/charities-nonprofits/
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  • /file/business/types/corporations/
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  • /file/business/types/
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• /file/did-not-file/
  • If you did not file
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• /file/
  • Guide to Information Returns Filed with California
  • File
  • /file/personal/credits/caleitc/
    • Customized CalEITC Products
    • Eligibility and credit information
    • Elegibilidad e información de crédito
    • CalEITC
    • CalEITC
    • Outreach materials
    • Messages for Social Media Posts | CalEITC
  • /file/personal/credits/
    • California Earned Income Tax Credit
    • Crédito Tributario por Ingreso del Trabajo de California (CalEITC)
    • Child adoption costs credit
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    • /file/personal/credits/EITC-Calculator/Help/
      • Earned Income Tax Credit Calculator | Help with California earnings | California Franchise Tax Board
      • Earned Income Tax Credit Calculator | Help with filing status | California Franchise Tax Board
      • Earned Income Tax Credit Calculator | Help with Foster Youth Tax Credit (FYTC) | California Franchise Tax Board
      • Earned Income Tax Credit Calculator | Help with investment income | California Franchise Tax Board
      • Earned Income Tax Credit Calculator | Help with other income | California Franchise Tax Board
      • Earned Income Tax Credit Calculator | Help with qualifying children | California Franchise Tax Board
    • /file/personal/credits/EITC-Calculator/
      • Earned Income Tax Credit Calculator | Find out how much you could get back | California Franchise Tax Board
      • /file/personal/credits/EITC-Calculator/Home/
        • Earned Income Tax Credit Calculator | System Unavailable | California Franchise Tax Board
        • Earned Income Tax Credit Calculator | Log out | California Franchise Tax Board
        • Earned Income Tax Credit Calculator | Timeout | California Franchise Tax Board
    • Foster Youth Tax Credit
    • Crédito Tributario por Jóvenes de Crianza Temporal
    • Personal Credits
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    • Crédito Tributario por Hijos Menores
  • /file/personal/deductions/
    • Deductions
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  • /file/personal/
    • Do you need to file?
    • ¿Necesita presentar?
    • /file/personal/filing-situations/2020-tax-return-changes/
      • 2020 tax return changes
      • Unemployment and 2020 tax returns
    • /file/personal/filing-situations/
      • Employee or Independent Contractor
      • /file/personal/filing-situations/estates-and-trusts/
        • Help with estates and trusts
        • Help With ING trusts
        • Incomplete Gift Non-Grantor (ING) Trusts
        • Estates and trusts
      • /file/personal/filing-situations/healthcare/estimator/
        • Individual Shared Responsibility Penalty Estimator | Instructions | California Franchise Tax Board
        • /file/personal/filing-situations/healthcare/estimator/Home/
          • Individual Shared Responsibility Penalty Estimator | Log out | California Franchise Tax Board
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      • /file/personal/filing-situations/health-care-mandate/2021-subsidy-reconciliation/
        • 2021 Subsidy Reconciliation
      • /file/personal/filing-situations/health-care-mandate/
        • Health care mandate
        • Mandato del cuidado de salud
        • Information reporting requirements - Technical Stakeholder’s meeting
        • Personal
        • Personal
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      • /file/personal/filing-situations/native-americans/
        • Enrolled member certification
        • Filing requirements
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        • Native Americans
        • tribal-consulation-policy.pdf
        • When you can be tax exempt
        • When you need to pay tax
      • Self-employed| FTB.ca.gov
      • Tax debt relief for spouse
    • /file/personal/filing-status/
      • Deceased person (Decedent)
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    • /file/personal/income-types/
      • Alimony
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    • /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 ALS Research Network Voluntary Tax Contribution Fund
      • California Breast Cancer Research Voluntary Tax Contribution Fund
      • California Cancer Research Voluntary Tax Contribution Fund
      • California Firefighters' Memorial Voluntary Tax Contribution Fund
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      • California Seniors Special Fund
      • Emergency Food for Families Voluntary Tax Contribution Fund
      • Current voluntary contribution funds
      • Keep Arts in Schools Voluntary Tax Contribution Fund
      • Mental Health Crisis Prevention 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
      • Rare and Endangered Species Preservation Voluntary Tax Contribution Program
      • School Supplies for Homeless Children Voluntary Tax Contribution Fund
      • State Parks Protection Fund/Parks Pass Purchase
    • /file/personal/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 2024
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      • Viewing or printing a CalFile return
      • Help with CalFile
      • CalFile
    • /file/ways-to-file/online/
      • Cash App Taxes Free
      • Direct File
      • Direct File outreach materials
      • Find an Authorized e-file Provider Near You
      • FreeTaxUSA
      • Help with filing online (e-file)
      • File online
      • OLT Online Taxes
      • /file/ways-to-file/online/outreach-materials/
        • direct-file-file-for-free-flyer-en-sp.pdf
        • direct-file-file-for-free-poster-en.pdf
        • direct-file-file-for-free-poster-sp.pdf
        • myftb-flyer-en-sp.pdf
        • myftb-poster-en.pdf
        • myftb-poster-sp.pdf
    • /file/ways-to-file/paper/
      • File by mail
      • What form you should file
  • /file/when-to-file/
    • California severe winter storms
    • Disaster declaration tax payments
    • Disasters outside of California| FTB.ca.gov
    • Due dates: businesses
    • Due dates: personal
    • Fechas de vencimiento: personales
    • Emergency tax relief
    • Extension to file
    • Help with Los Angeles County fire relief
    • Help with disaster relief
    • Help with San Diego County flood relief
    • When to file
    • Los Angeles County fires
    • San Diego County floods

Forms

• /forms/
  • Draft Tax Forms
  • Get forms by phone
  • Get near you
  • Forms and Publications
  • Formularios y publicaciones
  • /forms/misc/
    • FTB Publication 1004
    • 100x.pdf
    • 2024 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 | Forms and Publications
    • 1024.pdf
    • 1034.pdf
    • 1034-sp.pdf
    • 1037.pdf
    • FTB Publication 1038
    • 1052.pdf
    • 1052A_PC.pdf
    • FTB Publication 1060
    • FTB Publication 1068 | Exempt Organizations | California Franchise Tax Board
    • FTB Publication 1075
    • FTB Publication 1077
    • FTB Pub. 1100: Taxation of Nonresidents and Individuals Who Change Residency | Forms and Publications
    • 1104PC.pdf
    • 1105PC.pdf
    • 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 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.ca.gov
    • 2280PC-2024.pdf
    • 2282pc.pdf
    • 2333v-ca.pdf
    • 2334.pdf
    • 2335.pdf
    • 2518BC.pdf
    • FTB 2645 Participation Guide for 2025
    • 2917.pdf
    • 2918.pdf
    • 2924.pdf
    • 3500.pdf
    • 3500a.pdf
    • 3516.pdf
    • 3518.pdf
    • 3520-be.pdf
    • Instructions for Form FTB 3520-BE
    • 3520-pit.pdf
    • Instructions for Form FTB 3520-PIT
    • 3520-rvk.pdf
    • Instructions for Form FTB 3520-RVK
    • 3534.pdf
    • 2024 Instructions for Form FTB 3534
    • 3535.pdf
    • 2024 Instructions for Form FTB 3535
    • 3552.pdf
    • FTB Pub. 3556: Limited Liability Company Filing Information | Forms and Publications
    • 3557BC.pdf
    • 3557C_LP.pdf
    • 3561C-PC.pdf
    • 3561c-sp-pc.pdf
    • 3567.pdf
    • 3567-SP.pdf
    • 3711.pdf
    • 3715-pc.pdf
    • 3716-pc.pdf
    • 3815.pdf
    • 3816.pdf
    • 3826.pdf
    • 3842A.pdf
    • 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 | Forms and Publications
    • 4073.pdf
    • 4107.pdf
    • 4290.pdf
    • 4595PIT.pdf
    • 4905be.pdf
    • 4905PIT.pdf
    • 5616.pdf
    • 5722.pdf
    • 5841.pdf
    • FTB 5847I
    • 589.pdf
    • 2025 Instructions for Form 589
    • FTB 5949 Publication
    • 6274.pdf
    • 630.pdf
    • 630d_SP.pdf
    • 705.pdf
    • 712-PC.pdf
    • FTB 7268 LLC
    • FTB 7275 Publication
    • 780.pdf
    • 781.pdf
    • 782.pdf
    • 7904.pdf
    • 853.pdf
    • 853-en-sp.pdf
    • 853-en-sp-unbranded.pdf
    • 853-unbranded.pdf
    • 854.pdf
    • 854-cn.pdf
    • 854-cn-unbranded.pdf
    • 854-hy.pdf
    • 854-hy-unbranded.pdf
    • 854-kr.pdf
    • 854-kr-unbranded.pdf
    • 854-sp.pdf
    • 854-sp-unbranded.pdf
    • 854-unbranded.pdf
    • 854-vn.pdf
    • 854-vn-unbranded.pdf
    • 856.pdf
    • 856-a-en-sp.pdf
    • 856-a-en-sp-unbranded.pdf
    • 856-sp.pdf
    • 856-sp-unbranded.pdf
    • 856-unbranded.pdf
    • 909.pdf
    • 909A.pdf
    • 914.pdf
    • FTB Publication 923
    • FTB 927 Publication
    • 9310X-PC.pdf
    • FTB 982 Publication
    • FTB Publication 984
    • 984.pdf
    • FTB 985 Publication Audit, Protest, Appeals the Process
    • FTB 989 Publication
    • FTB_Notice_2023-02_Closing_Agreement_access.pdf
  • /forms/public-distribution-program/
    • Public Distribution Program | Search for Personal Income Tax Booklets | California Franchise Tax Board
    • /forms/public-distribution-program/Home/
      • Public Distribution Program | Log out | California Franchise Tax Board
      • Public Distribution Program | Timeout | California Franchise Tax Board
  • /forms/search/
    • Forms and Publications Search | California Franchise Tax Board
    • /forms/search/Home/
      • Forms and Publications Search | System Unavailable | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Form Request | California Franchise Tax Board
      • Forms and Publications Search | Log out | California Franchise Tax Board
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  • what’s New with Tax Forms
• /forms/2015/
  • 15_592b.pdf
• /forms/2016/
  • 16_3506.pdf
  • 16_3540.pdf
  • 16_3544.pdf
• /forms/2017/
  • 17_100.pdf
• /forms/2018/
  • 18_565k1.pdf
  • 18_5805f.pdf
  • 2018 Partner’s Instructions for Schedule K-1 565
  • 2018 Instructions for Form 5805F
• /forms/2019/
  • 2019-1006-publication.pdf
  • 2019-3514.pdf
  • 2019 Instructions for Form FTB 3514
  • 2019-3519.pdf
  • 2019-3582-e-file.pdf
  • 2019-3805q.pdf
  • 2019-3805v.pdf
  • 2019-3840.pdf
  • 2019 Instructions for Form FTB 3840
  • 2019-540-d-1.pdf
  • 2019 Instructions for Schedule D-1
  • 2019-5805f.pdf
  • 2019 Instructions for Form 5805F
  • 2019-593.pdf
• /forms/2020/
  • 2020-1006-publication.pdf
  • 2020-1067-publication.pdf
  • FTB Publication 1540 | California Head of Household Filing Status
  • FTB Publicación 1540 SP | Estado Civil de Cabeza de Familia de California
  • 2020-3514.pdf
  • 2020 Instructions for Form FTB 3514
  • 2020-3514-sp.pdf
  • 2020-3514-sp-instructions.pdf
  • 2020-3533.pdf
  • 2020-3533-b.pdf
  • 2020-3540-instructions.pdf
  • 2020-3805q.pdf
  • 2020 Instructions for Form FTB 3805Q
  • 2020-3805v.pdf
  • 2020 Instructions for Form FTB 3805V
  • 2020-3853.pdf
  • 2020-3853-instructions.pdf
  • 2020-540-d-1.pdf
  • 2020 Instructions for Schedule D-1
  • 2020-540-es.pdf
  • 2020-592-pte.pdf
  • 2020-592-q.pdf
  • 2020-593.pdf
  • 2020 Instructions for Form 593
  • 2020-593-v.pdf
• /forms/2021/
  • 2021-1001-publication.pdf
  • 2021-1005-publication.pdf
  • 2021-100-r.pdf
  • 2021 Instructions for Schedule R
  • 2021-3514.pdf
  • 2021 Instructions for Form FTB 3514
  • 2021-3514-sp.pdf
  • 2021-3514-sp-instructions.pdf
  • 2021-3519.pdf
  • 2021-3532.pdf
  • 2021 Instructions for Form FTB 3532
  • 2021-3805q.pdf
  • 2021 Instructions for Form FTB 3805Q
  • 2021-3805v.pdf
  • 2021 Instructions for Form FTB 3805V
  • 2021-3849.pdf
  • 2021-3853-instructions.pdf
  • 2021-3893.pdf
  • 2021-3895.pdf
  • 2021-3895-instructions-recipient.pdf
  • 2021-4197.pdf
  • 2021-4197-instructions.pdf
  • 2021-540.pdf
  • 2021-540-2ez-taxtable-household.pdf
  • 2021-540-2ez-taxtable-married.pdf
  • 2021-540-2ez-taxtable-single.pdf
  • 2021 Personal Income Tax Booklet | California Forms & Instructions 540
  • 2021-540-ca.pdf
  • 2021 Instructions for Schedule CA (540)
  • 2021-540-d.pdf
  • 2021-540-d-1.pdf
  • 2021 Instructions for California Schedule D (540)
  • 2021-540nr.pdf
  • 2021 Instructions for Schedule CA (540NR)
  • 2021-540-taxtable.pdf
  • 2021-541.pdf
  • 2021-565.pdf
  • 2021-568.pdf
  • 2021-5805f.pdf
  • 2021-593.pdf
  • 2021-737-publication.pdf
• /forms/2022/
• 2022-1001-publication.pdf
• 2022-3504.pdf
• 2022 Instructions for Form FTB 3504
• 2022-3514.pdf
• 2022 Instructions for Form FTB 3514
• 2022-3514-sp.pdf
• 2022-3514-sp-instructions.pdf
• 2022-3519.pdf
• 2022-3532.pdf
• 2022 Instructions for Form FTB 3532
• 2022-3536.pdf
• 2022-3541.pdf
• 2022 Instructions for Form FTB 3541
• 2022-3592.pdf
• 2022-3596.pdf
• 2022-3805q.pdf
• 2022-3805v.pdf
• 2022 Instructions for Form FTB 3805V
• 2022-3831.pdf
• 2022-3853-instructions.pdf
• 2022-3893.pdf
• 2022-4197.pdf
• 2022-540.pdf
• 2022-540-2ez-taxtable-household.pdf
• 2022-540-2ez-taxtable-married.pdf
• 2022-540-2ez-taxtable-single.pdf
• 2022 Personal Income Tax Booklet | California Forms & Instructions 540
• 2022-540-ca.pdf
• 2022 Instructions for Schedule CA (540)
• 2022-540-d.pdf
• 2022 Instructions for California Schedule D (540)
• 2022-540nr.pdf
• 2022-540-tax-rate-schedules.pdf
• 2022-540-taxtable.pdf
• 2022-541.pdf
• 2022-565.pdf
• 2022-568.pdf
• 2022-593.pdf
• /forms/2023/
  • 2023-1005-publication.pdf
  • 2023-1006-publication.pdf
  • 2023-100-booklet.pdf
  • 2023-100-es.pdf
  • 2023-100s-booklet.pdf
  • 2023-100w.pdf
  • 2023-1031-publication.pdf
  • 2023-199.pdf
  • 2023 Form 199: California Exempt Organization Annual Information Return | California Forms & Instructions
  • 2023-3504.pdf
  • 2023 Instructions for Form FTB 3504
  • 2023-3514.pdf
  • 2023 California Earned Income Tax Credit Booklet
  • 2023-3514-booklet.pdf
  • 2023 California Earned Income Tax Credit Booklet
  • 2023-3514-sp.pdf
  • 2023-3514-sp-booklet.pdf
  • 2023-3522.pdf
  • 2023-3525.pdf
  • 2023-3532.pdf
  • 2023 Instructions for Form FTB 3532
  • 2023-3532-sp.pdf
  • 2023-3536.pdf
  • 2023-3537.pdf
  • 2023-3538.pdf
  • 2023-3804.pdf
  • 2023-3804-cr.pdf
  • 2023-3804-cr-instructions.pdf
  • 2023-3804-instructions.pdf
  • 2023-3805q.pdf
  • 2023 Instructions for Form FTB 3805Q
  • 2023-3805v.pdf
  • 2023 Instructions for Form FTB 3805V
  • 2023-3832.pdf
  • 2023 Instructions for Form FTB 3832
  • 2023-3835.pdf
  • 2023-3840.pdf
  • 2023 Instructions for Form FTB 3840
  • 2023-3853-instructions.pdf
  • 2023-3885l.pdf
  • 2023-3885p.pdf
  • 2023-4197.pdf
  • 2023-4197-instructions.pdf
  • 2023-540.pdf
  • 2023-540-2ez.pdf
  • 2023 Form 540 2EZ: Personal Income Tax Booklet | California Forms & Instructions
  • 2023-540-2ez-booklet.pdf
  • 2023-540-2ez-taxtable-household.pdf
  • 2023-540-2ez-taxtable-married.pdf
  • 2023-540-2ez-taxtable-single.pdf
  • 2023 Personal Income Tax Booklet | California Forms & Instructions 540
  • 2023-540-booklet.pdf
  • 2023-540-ca.pdf
  • 2023 Instructions for Schedule CA (540)
  • 2023-540-es.pdf
  • 2023 Instructions for Form 540-ES
  • 2023-540nr.pdf
  • 2023 540NR Booklet
  • 2023-540nr-booklet.pdf
  • 2023-540nr-ca.pdf
  • 2023 Instructions for Schedule CA (540NR)
  • 2023-540-tax-rate-schedules.pdf
  • 2023-540-taxtable.pdf
  • 2023-541.pdf
  • 2023-565.pdf
  • 2023 Partnership Tax Booklet | California Forms & Instructions 565
  • 2023-565-booklet.pdf
  • 2023-565-d.pdf
  • 2023 Instructions for Schedule D 565
  • 2023-565-eo.pdf
  • 2023-565-k-1.pdf
  • 2023 Instructions for Schedule K-1 565
  • 2023-568.pdf
  • 2023 Limited Liability Company Tax Booklet | California Forms & Instructions 568
  • 2023-568-booklet.pdf
  • 2023-568-d.pdf
  • 2023 Instructions for Schedule D 568
  • 2023-568-eo.pdf
  • 2023-568-k-1.pdf
  • 2023-587.pdf
  • 2023 Instructions for Form 587
  • 2023-626.pdf
  • Instructions for Completing FTB Notice 2023-02 Closing Agreement
• /forms/2024/
  • 2024-100.pdf
  • 2024-1001-publication.pdf
  • 2024-1005-publication.pdf
  • 2024 Corporation Tax Booklet 100
  • 2024-100-booklet.pdf
  • 2024-100-r.pdf
  • 2024 Instructions for Schedule R
  • 2024-100s.pdf
  • 2024 S Corporation Tax Booklet
  • 2024-100s-booklet.pdf
  • 2024-100w.pdf
  • 2024 Corporation Tax Booklet Water’s-Edge Filers | California Forms & Instructions 100W | Ftb.ca.gov
  • 2024-100-we.pdf
  • 2024-1031-publication.pdf
  • 2024-1032-publication.pdf
  • 2024-1067-publication.pdf
  • 2024-109.pdf
  • 2024 Exempt Organization Business Income Tax Booklet
  • 2024-1345.pdf
  • FTB Publication 1540
  • 2024-199.pdf
  • 2024-3502.pdf
  • 2024 Instructions for Form FTB 3502
  • 2024-3504.pdf
  • 2024 Instructions for Form FTB 3504
  • 2024-3506.pdf
  • 2024 Instructions for Form FTB 3506
  • 2024-3510.pdf
  • 2024 Instructions for Form FTB 3510
  • 2024-3514.pdf
  • 2024 California Earned Income Tax Credit Booklet
  • 2024-3514-booklet.pdf
  • 2024-3514-sp.pdf
  • 2024-3514-sp-booklet.pdf
  • 2024-3519.pdf
  • 2024-3519-sp.pdf
  • 2024-3521.pdf
  • 2024-3523.pdf
  • 2024 Instructions for Form FTB 3523
  • 2024-3531.pdf
  • 2024 Instructions for Form FTB 3531
  • 2024-3532.pdf
  • 2024 Instructions for Form FTB 3532
  • 2024-3532-sp.pdf
  • 2024-3533.pdf
  • 2024-3533-b.pdf
  • 2024 Instructions for Form FTB 3533-B
  • 2024 Instructions for Form FTB 3533
  • 2024-3536.pdf
  • 2024-3537.pdf
  • 2024-3538.pdf
  • 2024-3539.pdf
  • 2024-3541.pdf
  • 2024 Instructions for Form FTB 3541
  • 2024-3544.pdf
  • 2024 Instructions for Form FTB 3544
  • 2024-3576.pdf
  • 2024-3577.pdf
  • 2024-3578.pdf
  • 2024-3579.pdf
  • 2024-3582-e-file.pdf
  • 2024-3582x.pdf
  • 2024-3586.pdf
  • 2024-3587.pdf
  • 2024-3588.pdf
  • 2024-3592.pdf
  • 2024-3596.pdf
  • 2024 Instructions for Form FTB 3596
  • 2024-3801.pdf
  • 2024 Instructions for Form FTB 3801
  • 2024-3804.pdf
  • 2024-3804-cr.pdf
  • 2024-3804-cr-instructions.pdf
  • 2024-3804-instructions.pdf
  • 2024-3805p.pdf
  • 2024 Instructions for Form FTB 3805P
  • 2024-3831.pdf
  • 2024-3853.pdf
  • 2024-3872.pdf
  • 2024 Instructions for Form FTB 3872
  • 2024-3885a.pdf
  • 2024-3893.pdf
  • 2024-3893-instructions.pdf
  • 2024-3895.pdf
  • 2024-3895b-publication.pdf
  • 2024-3895c-publication.pdf
  • 2024-4197.pdf
  • 2024-4197-instructions.pdf
  • 2024-540.pdf
  • 2024-540-2ez.pdf
  • 2024 Form 540 2EZ: Personal Income Tax Booklet | California Forms & Instructions
  • 2024-540-2ez-booklet.pdf
  • 2024-540-2ez-booklet-sp.pdf
  • 2024-540-2ez-sp.pdf
  • 2024-540-2ez-taxtable-household.pdf
  • 2024-540-2ez-taxtable-married.pdf
  • 2024-540-2ez-taxtable-single.pdf
  • 2024 Personal Income Tax Booklet | California Forms & Instructions 540
  • 2024-540-booklet.pdf
  • 2024-540-ca.pdf
  • 2024 Instructions for Schedule CA (540)
  • 2024-540-d.pdf
  • 2024 Instructions for California Schedule D (540)
  • 2024-540nr.pdf
  • 2024 540NR Booklet
  • 2024-540nr-booklet.pdf
  • 2024-540nr-ca.pdf
  • 2024 Instructions for Schedule CA (540NR)
  • 2024-540-p.pdf
  • 2024-540-s.pdf
  • 2024 Instructions for Schedule S
  • 2024-540-tax-rate-schedules.pdf
  • 2024-540-taxtable.pdf
  • 2024-540-x.pdf
  • 2024 Instructions for Schedule X
  • 2024-541.pdf
  • 2024 Fiduciary Income 541 Tax Booklet
  • 2024-541-d.pdf
  • 2024-541-es-instructions.pdf
  • 2024-541-j.pdf
  • 2024 Instructions for Schedule J (541)
  • 2024-541-k-1.pdf
  • 2024 Beneficiary’s Instructions for Schedule K-1 541
  • 2024-541-p.pdf
  • 2024-541-t.pdf
  • 2024-565.pdf
  • 2024 Partnership Tax Booklet | California Forms & Instructions 565
  • 2024-565-booklet.pdf
  • 2024-565-eo.pdf
  • 2024 Instructions for Schedule EO 565
  • 2024-565-k-1.pdf
  • 2024 Instructions for Schedule K-1 565
  • 2024-568.pdf
  • 2024 Limited Liability Company Tax Booklet | California Forms & Instructions 568
  • 2024-568-booklet.pdf
  • 2024-568-eo.pdf
  • 2024 Instructions for Schedule EO 568
  • 2024-5805-f.pdf
  • 2024 Instructions for Form 5805F
  • 2024-592.pdf
  • 2024-592-b.pdf
  • 2024-592-f.pdf
  • 2024-592-pte.pdf
  • 2024-593.pdf
  • 2024-737-publication.pdf
  • 2024-8453.pdf
  • 2024-8453-be-pmt.pdf
  • 2024-8453-c.pdf
  • 2024-8453-eo.pdf
  • 2024-8453-fid.pdf
  • 2024-8453-fid-instructions.pdf
  • 2024-8453-fid-pmt-instructions.pdf
  • 2024-8453-llc.pdf
  • 2024-8453-ol.pdf
  • 2024-8453-p.pdf
  • 2024-8453-pmt.pdf
  • 2024-8454.pdf
  • 2024-8455.pdf
  • 2024-8455-fid.pdf
  • 2024-8879.pdf
  • 2024-8879-fid.pdf
  • 2024-8879-fid-instructions.pdf
  • 2024-8879-pmt.pdf
• /forms/2025/
  • 2025-100-es.pdf
  • 2025 Instructions for Form 100-ES
  • 2025-100-es-instructions.pdf
  • 2025-3522.pdf
  • 2025-3536.pdf
  • 2025-3551.pdf
  • 2025 Instructions for Form FTB 3551
  • 2025-3893.pdf
  • 2025-3893-instructions.pdf
  • 2025-540-es.pdf
  • 2025 Instructions for Form 540-ES
  • 2025-540-es-instructions.pdf
  • 2025-587.pdf
  • 2025-588.pdf
  • 2025 Instructions for Form 588
  • 2025-590.pdf
  • 2025-590-p.pdf
  • 2025-592.pdf
  • 2025-592-a.pdf
  • 2025-592-b.pdf
  • 2025-592-f.pdf
  • 2025 Instructions for Form 592-F
  • 2025 Instructions for Form 592
  • 2025-592-pte.pdf
  • 2025-592-q.pdf
  • 2025-592-v.pdf
  • 2025-593.pdf
  • 2025 Instructions for Form 593
  • 2025-593-v.pdf

MyFTB

/myftb/

• Online account access to your tax information
• Create a MyFTB account
• MyFTB Features
• General Terms and Conditions | MyFTB
• /myftb/help/how-to-guides/business-reps/
  • poa-submit.pdf
  • register.pdf
  • tia-revoke.pdf
• /myftb/help/how-to-guides/
  • How to guides
  • /myftb/help/how-to-guides/individuals/
    • Individual: Register for MyFTB Account
    • register.pdf
    • submit-poa.pdf
    • tia-revoke.pdf
  • /myftb/help/how-to-guides/tax-pros/
    • add-a-client.pdf
    • authorize-full-access.pdf
    • client-list-search-for-client.pdf
    • poa-add-edit-representatives-email.pdf
    • poa-add-representative.pdf
    • poa-check-status.pdf
    • poa-maintain-associates-list.pdf
    • poa-remove-representative.pdf
    • poa-revoke.pdf
    • poa-submit.pdf
    • register.pdf
    • request-full-access.pdf
    • tia-check-status.pdf
    • tia-renew.pdf
    • tia-revoke.pdf
  • /myftb/help/how-to-guides/withholding-agent-reps/
    • How to Register for a Withholding Agent MyFTB Account
• /myftb/help/
  • Help with MyFTB
  • Missing clients
  • What you need to register for MyFTB
• MyFTB account
• Tax Professional Online Account Access
• Terms and Conditions | MyFTB
• What’s new with MyFTB

Pay

• /pay/
  • Check, money order, or cashier’s check
  • Cheque, giro postal o cheque de caja
  • /pay/collections/calculator/
    • VRC and COD Earnings Withholding Calculator | Calculate VRC and COD Garnishment Amount | California Franchise Tax Board
    • /pay/collections/calculator/Help/
      • VRC and COD Earnings Withholding Calculator | Applicable Minimum Wage | California Franchise Tax Board
      • VRC and COD Earnings Withholding Calculator | Disposable Earnings | California Franchise Tax Board
      • VRC and COD Earnings Withholding Calculator | Gross Earnings | California Franchise Tax Board
      • VRC and COD Earnings Withholding Calculator | Order Issued | California Franchise Tax Board
    • /pay/collections/calculator/Home/
      • VRC and COD Earnings Withholding Calculator | Log out | California Franchise Tax Board
      • VRC and COD Earnings Withholding Calculator | Timeout | California Franchise Tax Board
  • /pay/collections/calsavers/
    • CalSavers
  • /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
      • Iic-Program-Overview.pdf
      • 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
    • FTB Restitution orders
    • 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 | California Franchise Tax Board
      • /pay/collections/withholding-orders/calculator/Help/
        • Earnings Withholding Calculator | Earnings | California Franchise Tax Board
        • Earnings Withholding Calculator | Earnings | California Franchise Tax Board
      • /pay/collections/withholding-orders/calculator/Home/
        • Earnings Withholding Calculator | Log out | California Franchise Tax Board
        • Earnings Withholding Calculator | Timeout | California Franchise Tax Board
    • /pay/collections/withholding-orders/
      • Collection hierarchy
      • eGarnishment Program
      • Help with withholding orders
      • How much to withhold for VRC and COD
      • Withholding orders
      • Other levies
      • How much to garnish from an employee’s pay
      • Wage garnishments for taxes
      • Wage garnishments for VRC and COD
  • 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
  • Pay-by-phone option for individuals
  • Payment options
  • /pay/payment-plans/
    • Business payment plan terms and conditions
    • Business provisional payment plan terms and conditions
    • Help with payment plans
    • Ayuda con planes de pago
    • Payment Plans
    • Planes de pago
    • Personal payment plan terms and conditions
    • Personal provisional payment plan terms and conditions
    • Payment plan terms and conditions
  • eDemand Payoff Request
  • /pay/penalties-and-interest/
    • Frivolous tax positions
    • Help with penalties and fees
    • Common penalties and fees
    • Interest and estimate penalty rates
    • One-Time Penalty Abatement
  • /pay/third-party-payments/
    • Third-Party Payments (Multiple Payments) | Pay
    • Pay by mail | Third-party payments | Pay
  • Use tax
  • /pay/withholding/
    • Form 589 | Nonresident Reduced Withholding Request | Online Submission
    • Adjust your wage withholding
    • Backup withholding
    • Exhibit.pdf
    • Help with withholding
    • Withholding
    • Pass-Through Entity Withholding
    • Qualified intermediary
    • Real estate installment sales
    • Real estate withholding
    • Withholding on nonresidents
    • Withholding Voluntary Compliance Program
• /pay/bank-account/
  • Help with bank account payments (Web Pay)
  • Pay by bank account (Web Pay) | Personal or Businesses

Refund

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

Tax-pros

• /tax-pros/
  • Registered tax preparers
  • City/County Business Tax Program
  • /tax-pros/efile/
    • 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
    • e-file software providers
    • 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
    • Forms you can file for individuals
    • Valid Individual FTB XML Schemas
    • Known Issues and Solutions | Summary of Federal Income Tax Changes
    • Substitute forms
  • Tax professionals
  • /tax-pros/law/
    • Bahl-Media-vs-FTB-Minimum-Tax-GateMarks-Duplex.pdf
    • Cannabis tax law and legislation
    • chief-counsel-announcement-2003-01.pdf
    • /tax-pros/law/chief-counsel-rulings/
      • 01-201181.pdf
      • 2000-01.pdf
      • 2000-02.pdf
      • 2000-0236.pdf
      • 2001-1231.pdf
      • 2001-1278.pdf
      • 20-0176.pdf
      • 2002-02.pdf
      • 2002-0731.pdf
      • 20030285.pdf
      • 20030318.pdf
      • 20-0322-feb.pdf
      • 20-0322-may.pdf
      • 2004-001.pdf
      • 2005-0005.pdf
      • 2005-0006.pdf
      • 2005-0007.pdf
      • 2005-0008.pdf
      • 20-0531.pdf
      • 2006-0001.pdf
      • 2007-1.pdf
      • 2007-2.pdf
      • 2007-3.pdf
      • 2007-4.pdf
      • 2007-5.pdf
      • 2008-1.pdf
      • 2008-2.pdf
      • 2009-1.pdf
      • 2009-2.pdf
      • 2010-1.pdf
      • 2010-2.pdf
      • 2011-01.pdf
      • 2012-01.pdf
      • 2012-02.pdf
      • 2012-03.pdf
      • 2012-04.pdf
      • 2012-05.pdf
      • 2012-06.pdf
      • 2012-07.pdf
      • 2012-08.pdf
      • 201257.pdf
      • 2013-01.pdf
      • 2013-02.pdf
      • 2013-03.pdf
      • 2013-04.pdf
      • 201374.pdf
      • 2014-01.pdf
      • 2014-02.pdf
      • 2014-03.pdf
      • 2015-01.pdf
      • 2015-02.pdf
      • 2015-03.pdf
      • 2016-01.pdf
      • 2016-02.pdf
      • 2016-03.pdf
      • 2016-04.pdf
      • 2016-05.pdf
      • 2017-01.pdf
      • 2017-02.pdf
      • 2017-03.pdf
      • 2018-01.pdf
      • 2019-01.pdf
      • 2019-02.pdf
      • 2019-03.pdf
      • 2020-01.pdf
      • 2020-02.pdf
      • 2021-01.pdf
      • 2024-01.pdf
      • 99-0571.pdf
      • Chief Counsel Rulings
    • /tax-pros/law/closing-agreement/
      • Closing agreements
      • sample-closing-agreement.pdf
    • California Conformity to Federal Law
    • /tax-pros/law/final-regulations/
      • 12182017-Initial-Statement-of-Reasons.pdf
      • 12182017-Notice-of-Proposed-Rulemaking.pdf
      • 122017-15-Day-Notice.pdf
      • /tax-pros/law/final-regulations/18001-1/
        • 18001-1-draft-text.pdf
        • 18001-1-final-statement-of-reasons.pdf
        • 18001-1-final-text.pdf
        • 18001-1-form-400.pdf
        • 18001-1-initial-statement-of-reasons.pdf
        • 18001-1-notice-of-proposed-rulemaking.pdf
      • /tax-pros/law/final-regulations/18662-0-to-6-and-8/
        • 04242019-15-day-notice.pdf
        • 04242019-2nd-15-day-notice-text.pdf
        • Clarification of the Initial Statement of Reasons
        • 04242019-draft-text.pdf
        • 07032019-2nd-15-day-notice.pdf
        • draft-language.pdf
        • final-statement-of-reasons.pdf
        • final-text-for-rulemaking.pdf
        • form-400-endorsed.pdf
        • initial-statement-of-reasons.pdf
        • notice-of-proposed-rulemaking.pdf
      • /tax-pros/law/final-regulations/19133/
        • 10092020-Draft-Language-19133.pdf
        • 10092020-Initial-Statement-Reasons-19133.pdf
        • 10092020-Notice-Proposed-Rulemaking-19133.pdf
        • 11132019-explanation.pdf
        • 11132019-meeting-notice.pdf
        • 11132019-proposed-amendments.pdf
        • 19133-IPM-summary.pdf
        • final-text.pdf
        • form-400.pdf
      • 19285-19286-19288-calsaver-final-language.pdf
      • 19285-19286-19288-calsaver-form-400-and-oal-approval.pdf
      • /tax-pros/law/final-regulations/23038/
        • addendum-to-final-statement-of-reasons.pdf
        • Final regulation 23038
        • final-statement-of-reasons.pdf
        • Final regulation 23038
        • form-400.pdf
        • initial-statement-of-reasons.pdf
        • notice-proposed-rulemaking.pdf
      • /tax-pros/law/final-regulations/23663-6/
        • 10092020-Draft-Language-23663.pdf
        • 10092020-Initial-Statement-Reasons-23663.pdf
        • 10092020-Notice-Proposed-Rulemaking-23663.pdf
        • final-statement-of-reasons.pdf
        • final-text.pdf
        • form-400.pdf
      • Regulatory Activity Section 23663
      • 23663-final-statement-of-reasons.pdf
      • Regulatory Activity Section 23663
      • 23663-form-400-accessible.pdf
      • 25137-15-day-notice-draft-text.pdf
      • 25137-final-text.pdf
      • 25137-form-400.pdf
      • /tax-pros/law/final-regulations/26000/
        • final-text.pdf
        • form-400.pdf
      • Addendum-To-FSOR.pdf
      • Final-Statement-of-Reasons_25136_2.pdf
      • final-statement-of-reasons-11-2-23.pdf
      • Final-Text.pdf
      • Form-400.pdf
      • FSOR.pdf
      • FTB-Title-18-Div-3-Amend-Art-2_5 Sect 25136_2.pdf
      • Final regulations
      • Initial-Statement-Reasons.pdf
      • Notice-Proposed-Rulemaking.pdf
      • OAL-Approval-2025_0725_02 25136_2.pdf
    • /tax-pros/law/ftb-notices/
      • 1989-004.pdf
      • 1989-110.pdf
      • 1989-129.pdf
      • 1989-197.pdf
      • 1989-314.pdf
      • 1989-364.pdf
      • 1989-528.pdf
      • 1989-601.pdf
      • 1989-659.pdf
      • 1989-713.pdf
      • 1990-1.pdf
      • 1990-3.pdf
      • 1990-4.pdf
      • 1990-5.pdf
      • 1991-1.pdf
      • 1991-2.pdf
      • 1991-3.pdf
      • 1991-5.pdf
      • 1992-11.pdf
      • 1992-12.pdf
      • 1992-2.pdf
      • 1992-4.pdf
      • 1992-5.pdf
      • 1992-6.pdf
      • 1992-7.pdf
      • 1992-9.pdf
      • 1993-1.pdf
      • 1993-4.pdf
      • 1993-5.pdf
      • 1993-6.pdf
      • 1993-7.pdf
      • 1993-8.pdf
      • 1994-2.pdf
      • 1994-4.pdf
      • 1994-6.pdf
      • 1994-8.pdf
      • 1994-9.pdf
      • 1995-1.pdf
      • 1996-2.pdf
      • 1996-3.pdf
      • 1996-4.pdf
      • 1996-5.pdf
      • 1997-2.pdf
      • 1997-4.pdf
      • 1997-8.pdf
      • 1998-10.pdf
      • 1998-3.pdf
      • 1998-5.pdf
      • 1998-6.pdf
      • 1998-7.pdf
      • 1999-6.pdf
      • 1999-9.pdf
      • 2000-5.pdf
      • FTB Notice 2000-7
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      • chapter-11.pdf
      • chapter-12.pdf
      • chapter-13.pdf
      • chapter-14.pdf
      • chapter-15.pdf
      • chapter-16.pdf
      • chapter-17.pdf
      • chapter-18.pdf
      • chapter-19.pdf
      • chapter-2.pdf
      • chapter-20.pdf
      • chapter-21.pdf
      • chapter-22.pdf
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      • chapter-24.pdf
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      • chapter-26.pdf
      • chapter-27.pdf
      • chapter-28.pdf
      • chapter-29.pdf
      • chapter-3.pdf
      • chapter-4.pdf
      • chapter-5.pdf
      • chapter-6.pdf
      • chapter-7.pdf
      • chapter-8.pdf
      • chapter-9.pdf
    • Multistate Audit Technique Manual (MATM)
    • /tax-pros/procedures/multistate-audit-technical-manual/
      • chapter-0100.pdf
      • chapter-0500.pdf
      • chapter-1000.pdf
      • chapter-10000.pdf
      • chapter-2000.pdf
      • chapter-3000.pdf
      • chapter-4000.pdf
      • chapter-5000.pdf
      • chapter-6000.pdf
      • chapter-7000.pdf
      • chapter-7100.pdf
      • chapter-7300.pdf
      • chapter-7500.pdf
      • chapter-7700.pdf
      • chapter-7900.pdf
      • chapter-8000.pdf
      • chapter-8500.pdf
      • chapter-9000.pdf
    • Partnership Technical Manual
    • /tax-pros/procedures/partnership-manual/
      • chapter-1000.pdf
      • chapter-2000.pdf
      • chapter-3000.pdf
      • chapter-4000.pdf
      • chapter-5000.pdf
      • chapter-6000.pdf
    • Residency and Sourcing Technical Manual
    • residency-and-sourcing-technical-manual-disclosure.pdf
    • /tax-pros/procedures/s-corp-handbook/
      • s-corp-chapter-1.pdf
      • s-corp-chapter-10.pdf
      • s-corp-chapter-11.pdf
      • s-corp-chapter-12.pdf
      • s-corp-chapter-13.pdf
      • s-corp-chapter-14.pdf
      • s-corp-chapter-15.pdf
      • s-corp-chapter-16.pdf
      • s-corp-chapter-17.pdf
      • s-corp-chapter-2.pdf
      • s-corp-chapter-3.pdf
      • s-corp-chapter-4.pdf
      • s-corp-chapter-5.pdf
      • s-corp-chapter-6.pdf
      • s-corp-chapter-7.pdf
      • s-corp-chapter-8.pdf
      • s-corp-chapter-9.pdf
    • S Corporation Manual
    • Water’s Edge Manual
    • /tax-pros/procedures/waters-edge-manual/
      • chapter-1.pdf
      • chapter-10.pdf
      • chapter-11.pdf
      • chapter-12.pdf
      • chapter-13.pdf
      • chapter-14.pdf
      • chapter-15.pdf
      • chapter-16.pdf
      • chapter-17.pdf
      • chapter-18.pdf
      • chapter-19.pdf
      • chapter-2.pdf
      • chapter-3.pdf
      • chapter-4.pdf
      • chapter-5.pdf
      • chapter-6.pdf
      • chapter-7.pdf
      • chapter-8.pdf
      • chapter-9.pdf
  • Report a systemic issue
  • Tax form changes
  • /tax-pros/tax-information-authorization/
    • Help with Tax Information Authorization
    • Tax Information Authorization
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    • Submit Tax Information Authorization
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• /tax-pros/abusive-tax-shelters/
  • Help with reporting abusive tax shelters
  • Abusive tax shelters
  • Penalties
  • Reporting requirements for abusive tax shelters
  • FTB Notice 2023-02 Resolution of Micro-Captive Insurance and Syndicated Conservation Easement Transactions

Your-rights

• /your-rights/
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  • /your-rights/privacy/
    • Cookies
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  • Third-Party Payments
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About-ftb

• /about-ftb/
  • Board members
  • /about-ftb/bios/
    • Carol D. Williams | Executive Team | About us
    • Gretchen Moe | Executive Team | About us
    • Roger Lackey | Executive Team | About us
    • Nadean Shavor | Executive Team | About us
    • Jennifer Fowler | Executive Team | About us
    • Malia Cohen, Chair
    • Ted Gaines, Member, Board of Equalization
    • Selvi Stanislaus | Executive Team | About us
    • Michelle Frazier | Executive Team | About us
    • Joe Stephenshaw, Member, Department of Finance
    • Shane Hofeling | Executive Team | About us
  • /about-ftb/careers/
    • 23-05-01-Work4CA-Recruitment-Brochure.pdf
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  • /about-ftb/data-reports-plans/
    • 2019-donated-fresh-fruits-or-vegetables-report.pdf
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    • 2021-2022-Minimum-Tax-and-Annual-Tax-Exemption-for-Deployed-Military.pdf
    • 2021-2022-Minimum-Tax-and-Annual-Tax-Exemption-for-Deployed-Military-december.pdf
    • 2021-donated-fresh-fruits-or-vegetables-report.pdf
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    • 2023-FTB-SLAA-report.pdf
    • 2024-12-minimum-tax-exemption-deployed-military-report.pdf
    • california-competes-report.pdf
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    • california-competes-tax-credit-report-march-2021.pdf
    • california-competes-tax-credit-report-march-2022.pdf
    • California-Competes-Tax-Credit-Report-March-2023.pdf
    • California-Donated-Fruits-or-Vegetables-Tax-Credit-Report_November_2023.pdf
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    • California-Earned-Income-Tax-Credit-and-Young-Child-Tax-credit-Report.pdf
    • California-Earned-Income-Tax-Credit-and-Young-Child-Tax-credit-Report-2020.pdf
    • California-Earned-Income-Tax-Credit-and-Young-Child-Tax-credit-Report-2022.pdf
    • california-earned-income-tax-credit-report-2018.pdf
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    • cannabis-equity-tax-credit-report-february-2025.pdf
    • commercial-cannabis-activity-report.pdf
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    • commercial-cannabis-activity-report-september-2023.pdf
    • commercial-cannabis-activity-report-september-2025.pdf
    • Disaster-Loss-Deduction-Report-May-2025.pdf
    • Enterprise data revenue project
    • form 801-feb2023-california-lawyers-association.pdf
    • Elyon Strategies
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    • California Lawyers Association
    • form-801-2021-california-lawyers-association.pdf
    • form-801-2022-california-lawyers-association.pdf
    • Form-801-FEB-2025-California-Lawyers-Association.pdf
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    • Golden-State-Stimulus-I-and-Golden-State-Grant-Payment-Report-2022.pdf
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    • Gross-Income-Exclusion-for-Disbursements-from-Fire-Victims-Trust-2023.pdf
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    • Health-Care-Minimum-Essential-Coverage-Mandated-Report-March-2024.pdf
    • Health-Care-Minimum-Essential-Coverage-Mandated-Report-March-2025.pdf
    • high-road-cannabis-tax-credit-report-february-2025.pdf
    • Homeless-Hiring-Tax-Credit-Report-January-2024.pdf
    • homeless-hiring-tax-credit-report-march-2025.pdf
    • Data, reports, and plans
    • limited-liability-company-limited-liability-partnership-and-limited-partnership-first-year-annual-tax-exemption-December-2022.pdf
    • Limited-Liability-Company-Limited-Liability-Partnership-and-Limited-Partnership-First-Year-AnnualTax-Exemption-October-2023.pdf
    • Main-Street-Credit-II-Mandate-Report.pdf
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    • min-tax-exemption-deployed-military-report.pdf
    • new-employment-credit.pdf
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    • new-employment-credit-report-february-2024.pdf
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    • Payment to agency reports
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    • 2017-2020 Strategic Plan Accomplishments Report
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    • strategic-plan-2021-to-2025.pdf
    • /about-ftb/data-reports-plans/Summary-of-Federal-Income-Tax-Changes/
      • 2015.pdf
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      • Expiring Provisions | Summary of Federal Income Tax Changes
      • Summary of Federal Income Tax Changes
    • /about-ftb/data-reports-plans/taxpayer-bill-of-rights/2020/
      • 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/data-reports-plans/taxpayer-bill-of-rights/2021/
      • 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 2021
      • Taxpayers’ Bill of Rights Hearing Summary
      • Taxpayers’ Rights Advocate Equity Relief
    • /about-ftb/data-reports-plans/taxpayer-bill-of-rights/2022/
      • 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 2022
      • Taxpayers’ Bill of Rights Hearing Summary
      • Taxpayers’ Rights Advocate Equity Relief
    • /about-ftb/data-reports-plans/taxpayer-bill-of-rights/2023/
      • 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 2023
      • Taxpayers’ Bill of Rights Hearing Summary
      • Taxpayers’ Rights Advocate Equity Relief
    • /about-ftb/data-reports-plans/taxpayer-bill-of-rights/2024/
      • 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 2024
      • Taxpayers’ Bill of Rights Hearing Summary
      • Taxpayers’ Rights Advocate Equity Relief
  • Executive team | About us
  • About us
  • /about-ftb/meetings/board-meetings/2020/december-2020/
    • 1.pdf
    • 12-2020-text.pdf
    • 2A.pdf
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    • 4a1.pdf
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    • December 18, 2020 Board Meeting Agenda
    • minutes.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2020/june-2020/
    • 06-2020-text.pdf
    • 1.pdf
    • 2.pdf
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    • 4.pdf
    • 5.pdf
    • 6a.pdf
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    • June 4, 2020 Board Meeting Agenda
    • minutes.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2020/march-2020/
    • 03-2020-text.pdf
    • 2.pdf
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    • 5.pdf
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    • March 19, 2020 Board Meeting Agenda
    • minutes.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2020/november-2020/
    • 2020-annual-conformity-stakeholder-meeting-agenda.pdf
    • conformity-stakeholder-meeting-webex-instructions.pdf
  • /about-ftb/meetings/board-meetings/2020/september-2020/
    • 09-2020-text.pdf
    • 1.pdf
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    • 2021-2022-budget-change-proposals.pdf
    • 3.pdf
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    • 7a1.pdf
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    • September 18, 2020 Board Meeting Agenda
    • minutes.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2021/december-2021/
    • 12-2021-text.pdf
    • 2.pdf
    • 3.pdf
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    • December 2, 2021 Board Meeting Agenda
    • minutes.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2021/june-2021/
    • 06-2021-text.pdf
    • 1.pdf
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    • 6-a.pdf
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    • June 3, 2021 Board Meeting Agenda
    • axos-exhibit-a.pdf
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    • minutes.pdf
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  • /about-ftb/meetings/board-meetings/2021/march-2021/
    • 03-2020-text.pdf
    • 1.pdf
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    • March 4, 2021 Board Meeting Agenda
    • final-smithfield-presentation-to-three-member-board.pdf
    • ftb-ob-exhibit-1.pdf
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    • powerpoint-from-ftb.pdf
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    • smithfield-opening-brief.pdf
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  • /about-ftb/meetings/board-meetings/2021/november-2021/
    • conformity-agenda.pdf
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  • /about-ftb/meetings/board-meetings/2021/september-2021/
    • 09-2021-text.pdf
    • 2.1.1.pdf
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    • 7a.pdf
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    • 8.pdf
    • 8a1.pdf
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    • September 9, 2021 Board Meeting Agenda
    • minutes.pdf
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    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2022/december-2022/
    • 1.pdf
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    • 2022-12-08-text.pdf
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    • December 8, 2021 Board Meeting Agenda
    • Agenda.pdf
    • december-meeting-minutes-final.pdf
    • draft-text.pdf
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  • /about-ftb/meetings/board-meetings/2022/june-2022/
    • 1.pdf
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    • June 9, 2022 Board Meeting Agenda
    • minutes.pdf
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    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2022/march-2022/
    • 03-2022-text.pdf
    • 1.pdf
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    • Board Meeting Agenda | March 22, 2022
    • FTB_Meeting_Minutes_3.22.2022.pdf
    • 10-day notice public meeting
    • print-version.pdf
  • /about-ftb/meetings/board-meetings/2022/november-2022/
    • 2022-lp-agenda.pdf
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  • /about-ftb/meetings/board-meetings/2022/september-2022/
    • 1.pdf
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    • 2022-09-23-text.pdf
    • 2a1accessible2.pdf
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    • 3a.pdf
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    • 4.pdf
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    • September 23, 2022 Board Meeting Agenda
    • Agenda-Sept23-2022.pdf
    • minutes.pdf
    • 10-day notice public meeting
  • /about-ftb/meetings/board-meetings/2023/december-2023/
    • 2023FilingSeasonUpdate-PowerPoint-Outline-12062023.pdf
    • 6-26-2023-FTB-Board-Meeting-Minutes.pdf
    • BCP%20001_2024-25%20EDR2_Narrative.pdf
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    • DEI-MandV-Update-PowerPoint-Outline-12062023.pdf
    • Draft-Text.pdf
    • December 6, 2023 Board Meeting Agenda
    • Item-4a-2024-Draft-Rulemaking-Calendar.pdf
    • Item-4B1-Regulation-Matters.pdf
    • Item-4B2-Regulation-Matters-Draft-Regulatory-Text.pdf
    • June-2023-Meeting-Minutes.pdf
    • LP-24-A-Extending-Expiring-Provision-for-Electronic-Communication.pdf
    • Mainframe-Storage-Hardware-Software-Refresh-BCP.pdf
    • 10-day notice public meeting
    • Participate-in-our-Board-Meeting-December-6.pdf
    • transcript-december-2023-FTB.pdf
  • /about-ftb/meetings/board-meetings/2023/june-2023/
    • 2022-Awards-PowerPoint-June.pdf
    • 2023-06-26-text.pdf
    • Agenda_062623.pdf
    • Board-Meeting-Daimler-06-23-2023-Revised.pdf
    • Final-DNACorp_Subs-25137-Petition-Hearing-Slides-062323.pdf
    • FTB-March-2023-Meeting-Minutes.pdf
    • June 26, 2023 Board Meeting Agenda
    • Item-3A-FTB-2024-25-Budget-Change-Proposal-Concepts.pdf
    • Item-3B-2023-06-Board-Item-Van-Nuys-move.pdf
    • Item-6A_2-Opening-Brief-Daimler-020623.pdf
    • Item-6A-Petition-Alt-App-3-Members-FTB-Daimler-Corp-Sub.pdf
    • Item-6B-2-DNA-Corp-Sub-FTBs_Exhibits-Combined.pdf
    • Item-6B-DNA-Corp-Sub.pdf
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    • 10-day notice public meeting
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  • /about-ftb/meetings/board-meetings/2023/march-2023/
    • 2__ftb_2022_accomplishments.pdf
    • 2023-03-28-text.pdf
    • 3_EDR2_update.pdf
    • 4_workforce_succession_planning.pdf
    • 5.1_budget_change_proposal_cover_sheet.pdf
    • 5.2_budget_change_proposal_customer_service_resources_cover_sheet.pdf
    • agenda.pdf
    • december_8_2022_minutes.pdf
    • March 28, 2023 Board Meeting Agenda
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  • /about-ftb/meetings/board-meetings/2023/november-2023/
    • 2023-lp-agenda.pdf
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    • lp-24-a.pdf
  • /about-ftb/meetings/board-meetings/2024/december-2024/
    • 2024-12-10-text.pdf
    • 2024-conformity-agenda.pdf
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    • FTB_Housing_Costs.pdf
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    • 10-Day notice public meeting
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    • september-9-2024-minutes.pdf
  • /about-ftb/meetings/board-meetings/2024/june-2024/
    • 2_2023_Employee_Awards.pdf
    • 2024-06-24-text.pdf
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    • 4_MICE_Initiative_Update.pdf
    • 5a_ftb_2025-26_Budget_Change_Proposal.pdf
    • 5b_Memorandum_for_Board_Approval.pdf
    • 6_CalEITC_Filing_Initiative.pdf
    • CA-FTB-meeting-statement-June-2024 .pdf
    • Fact-Sheet-Benefits-of-Direct File-Integration-in-CA-June-2024.pdf
    • June 24, 2024 Board Meeting Agenda
    • Public comments
    • march_26_2024_minutes.pdf
    • Support-letter_GovNewsomCalFileDirect-File_5_30_2024.pdf
  • /about-ftb/meetings/board-meetings/2024/march-2024/
    • 2__ftb_2023_accomplishments.pdf
    • 2024-03-26-text.pdf
    • 3_EDR2_update.pdf
    • 4_artificial_intelligence_and_ftb.pdf
    • 5_MDP_project.pdf
    • december_6_2023_minutes.pdf
    • March 26, 2024 Board Meeting Agenda
    • 10-Day notice public meeting
    • Participate-in-our-Board-Meeting-032624.pdf
  • /about-ftb/meetings/board-meetings/2024/september-2024/
    • 2024-09-09-text.pdf
    • 2a2-Political-Reform-Audit-Resources-BCP-002.pdf
    • 2a3-FISCal-2.0-BCP-003.pdf
    • 2a4-Campus-Security-Guards-BCP-004.pdf
    • 2a5-Mainframe-Storage-Hardware-BCP-005.pdf
    • 2a6-Contact-Center-Platform-and-Customer-Callback-Software.pdf
    • 2a7-Field-Office-Leases.pdf
    • 2a-EDR-Project-2-BCP-001.pdf
    • 2b-Memorandum-August-13-2024.pdf
    • 2c-Facility-Action-Item.pdf
    • 3a2-Draft-Text.pdf
    • 3-Request-to-Proceed-to-Adopt-Amendments-to-CA-Code-of-Regulations-TITLE-18-SECTION-17951-8.pdf
    • 5-FTB-2021-2025-StrategicPlan.pdf
    • 6-Identity-Theft-Prevention.pdf
    • 7A-All-of-GovGrid.pdf
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    • agenda.pdf
    • September 9, 2024 Board Meeting Agenda
    • june-24-2024-minutes.pdf
    • 10-Day notice public meeting
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  • /about-ftb/meetings/board-meetings/2025/march-2025/
    • 2025-03-24-text.pdf
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      • 2018_Grab_Response.pdf
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  • /about-ftb/newsroom/covid-19/
    • FAQs for Paycheck Protection Program (PPP)
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    • COVID-19 frequently asked questions for tax relief and assistance
    • COVID-19
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    • Paycheck Protection Program (PPP) loan forgiveness | COVID-19
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      • 2016 Filers: Nontaxable IHSS income may be included as earned income to be eligible for CalEITC
    • /about-ftb/newsroom/news-releases/
      • 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
      • 2020 tax year extension to file and pay (individual)
      • Extensión del año tributario de 2020 para presentar y pagar (individuo)
      • 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
      • Tax Relief for Californians Affected by Wildfires
      • October 15 Tax Deadline Approaching to File and Claim the Golden State Stimulus
      • Se Acerca la Fecha Límite del 15 de Octubre para Presentar y Reclamar el Estímulo Golden State
      • 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
      • Consejos tributarios de última hora: Lo que usted necesita saber
      • FTB issues Legal Ruling on California’s Market-Based Rules
      • State Controller Betty T. Yee Available for Tax Day Interviews
      • 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
      • 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
      • California grants tax relief for those affected by the recent winter storms
      • California to mail Courtesy Notices related to winter storm filing and payment deadline extensions
      • Franchise Tax Board 2023 tax season begins
      • 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
      • 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
      • Se acerca la fecha límite de presentación de impuestos del 15 de Octubre
      • 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
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      • Public Service Bulletin 20-01: CA Minimum Essential Coverage Individual Mandate
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      • Public Service Bulletin 20-09: Form 540NR Short Elimination Beginning Taxable Year 2019
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      • 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
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      • 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
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      • 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
      • Cambios tributarios Federales
      • Federal tax changes | Public service bulletins
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        • All About Business
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        • Helpful tools for tax season
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        • IRS gig economy webinar
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      • /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
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        • Golden State Stimulus
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        • 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
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      • /about-ftb/newsroom/tax-news/april-2023/
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        • 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
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        • Offsets, what are they and have they resumed?
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      • /about-ftb/newsroom/tax-news/august-2021/
        • 2021 Irs Virtual Nationwide Tax Forum
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        • Offsets Have Resumed
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        • The Main Street Small Business Tax Credit is Back for 2021
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        • 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
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        • Tax Appeals Assistance Program - announcing a new Supervising Attorney
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        • Using Web Pay is safe and simple, but remember to verify payment
      • /about-ftb/newsroom/tax-news/december-2021/
        • 2020 Tax Return Payments
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        • State Reports on Median Income for 2019
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        • Real estate withholding
        • Tax News Survey
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      • /about-ftb/newsroom/tax-news/december-2022/
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        • 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
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        • 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
        • 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
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        • Cannabis-based Businesses
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        • Main Street Small Business Tax Credit II – Don't forget to claim it!
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        • Real-time Identify Proofing and Enrollment
        • Same Services, Different Name
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        • What’s new for filing 2021 tax returns
      • /about-ftb/newsroom/tax-news/february-2023/
        • Tax News
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        • Tax News
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        • Making Pass-Through Entity Elective Tax Payments
        • 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
        • 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
        • 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
        • 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
        • Tax News Flash
      • Tax News
      • /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
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        • 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
        • 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
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        • 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/
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      • /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
        • print-version.pdf
        • 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
        • Tax News
        • Legislative bill watch list
        • Payment tips
      • /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-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
        • print-version.pdf
        • 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
        • 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
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      • /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
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